In a proceeding pursuant to CPLR article 78 to review a determination of the Town Board of the Town of Chester denying a tax exemption, the petitioner appeals from a judgment of the Supreme Court, Orange County (Murphy, J.), dated September 2, 1994, which denied the petition and dismissed the proceeding.
Ordered that the judgment is affirmed, with costs, for reasons stated by Justice Murphy at the Supreme Court. Joy, J. P., Friedmann, Krausman and Florio, JJ., concur.