
    In the Matter of Presbyterian Residence Center Corporation, Appellant, v Wallace Wagner, as Assessor of the City of Rochester, et al., Respondents.
    Argued November 14, 1979;
    decided December 11, 1979
    
      APPEARANCES OF COUNSEL
    
      Douglas S. Gates for appellant.
    
      Louis N. Kash, Corporation Counsel (Susan Hauser, Merwyn M. Kroll, James S. Grossman and Mark J. Moretti of counsel), for respondents.
   OPINION OF THE COURT

Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (66 AD2d 998).

Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.  