by the letter from the United States *516 Attorney since, (a) although attached to defendants' motion for summary judgment, it was neither offered or admitted into evidence at trial and, more importantly, (b) the opinion expressed therein, given in response to defendants' inquiry, was based only upon the evidence, including the testimony of Ottinger, presented against Kelly which, the prosecuting attorney merely stated "did not show" knowledge of the scheme by Ottinger.
In any event, the record further shows, as noted previously, that the lowered assessment on the dealership remained in effect through 1979  the end of the quadrennial period and resulted in the receipt of benefits by Ottinger and the dealership in the form of reduced tax obligations into the 1980 calendar year, by which time, Ottingeradmitted, he had acquired actual knowledge of the scheme through media reports and the Federal Bureau of Investigation. Thus, viewing the record in its entirety, we find no error in the decision of the trial court to order an accounting and the imposition of a constructive trust upon the tax benefits realized by Ottinger and the dealership through their knowledge and involvement in the illegal assessment reduction scheme devised and operated by various board employees.
 7 Although in the brief, defendants also set forth contentions that it was plaintiff's duty to "rectify the alleged improper assessments upon receipt of knowledge of the activities of Kelly, Lavin and other Board employees"; and that the amount of the judgment, but particularly the rate of interest applied thereon, was improper, they