
    Colonial Pipeline Company, Appellant, v State Board of Equalization and Assessment of the State of New York et al., Respondents.
    Argued March 30, 1977;
    decided May 3, 1977
    
      
      Jeffrey S. Cook, Frank A. Fritz and Alan M. Epstein for appellant.
    
      W. Bernard Richland, Corporation Counsel (Alfred Weinstein and L. Kevin Sheridan of counsel), for City of New York, respondent.
    
      Louis J. Lefkowitz, Attorney-General (Daniel Cohen, Samuel A. Hirshowitz and Jesse J. Fine of counsel), for State Board of Equalization and Assessment, respondent.
   Order affirmed, with costs, on the opinion by Mr. Justice Carmine A. Ventiera at Special Term.

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