It is hereby ordered that the order so appealed from is unanimously affirmed without costs.
Memorandum: On appeal from an order dismissing the petition in this proceeding pursuant to RPTL article 7, petitioner contends that it may challenge the assessment as unconstitutional under the exception to RPTL 727 (1) set forth in Susquehanna Dev. v Assessor of City of Binghamton (
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