The opinion
OPINION OF THE COURT
Order affirmed, with costs. We affirm for the reasons stated in the memorandum at the Appellate Division ( 101 AD2d 653 ) and agree with that court that the method used in calculating the equalization rate was rational and the rate fixed was supported by substantial evidence.
Concur: Chief Judge Wachtler and Judges Jasen, Meyer, Simons, Kaye and Alexander.