Order is unanimously reversed, on the facts and the law, the assessments reinstated and the petition dismissed, with $20 costs and disbursements to respondent-appellant-respondent. We find that the total assessment does not exceed the value of land and building. Settle order. Concur—Botein, P. J., Rabin, M. M. Frank, Valente and Stevens, JJ. [See ante, p. 726.]