After taking in consideration all relevant factors, we think that the order should be modified by fixing the assessments for each of the tax years involved as follows: Land $28,000, building $2,000, total $30,000. As so modified the order is unanimously affirmed, with $20 costs and disbursements to the relator-appellant. Settle order on notice. Present — Martin, P. J., Townley, Dore, Cohn and Callahan, JJ.