
    In the Matter of the City of Syracuse et al., Appellants, v State Board of Equalization and Assessment, Respondent.
    Argued February 4, 1985;
    decided March 19, 1985
    
      APPEARANCES OF COUNSEL
    
      Marshall G. Kaplan, Andrew S. Fisher and Ellen M. Levanti for appellants.
    
      Robert Abrams, Attorney-General (John Q. Driscoll and Robert Hermann of counsel), for respondent.
   OPINION OF THE COURT

Order affirmed, with costs. We affirm for the reasons stated in the memorandum at the Appellate Division (101 AD2d 653) and agree with that court that the method used in calculating the equalization rate was rational and the rate fixed was supported by substantial evidence.

Concur: Chief Judge Wachtler and Judges Jasen, Meyer, Simons, Kaye and Alexander.  