In Chiesa v. State of New York, 36 NY2d 21, 364 N.Y.S.2d 848 [1974] the court addressed the issue of whether special and general benefits accruing to remaining land may be used to offset direct damages attributable to land actually taken by the State (Chiesa, 36 NY2d at 22); the court held that they could not. In explaining the holding in Chiesa, the Appellate Division, Second Department, stating that: "While the general rule is that the measure of damages in a case of partial taking is the difference between the before and after value of the property (see, Acme Theatres v. State of New York, 26 NY2d 385, 388, 310 N.Y.S.2d 496), that rule does not apply where it would have the effect of offsetting any benefits to the remaining land as a result of the condemnation