Judgment unanimously reversed on the law without costs and petition dismissed. Same Memorandum as in Matter of Niagara Mohawk Power Corp. v Town of Watertown Bd. of Assessors ([appeal No. 1] 216 AD2d 885 [decided herewith]). (Appeal from Judgment of Supreme Court, Jefferson County, Gilbert, J.— CPLR art 78.) Present—Pine, J. P., Fallon, Callahan, Doerr and Balio, JJ.
Niagara Mohawk Power Corp. v. Town of Lyme Board of Assessors
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