Exhibit 8.2 ----------- [Dilworth Paxson LLP Letterhead] September 9, 2003 Board of Directors Grange National Banc Corp. 198 E. Tioga Street Tunkhannock, PA 18657 Re: Amended and Restated Agreement and Plan of Merger by and between Grange National...Agreement and Plan of Merger • September 11th, 2003 • Community Bank System Inc • National commercial banks
Sandler O’Neill & Partners, L.P. Letterhead]Agreement and Plan of Merger • September 11th, 2003 • Community Bank System Inc • National commercial banks • Pennsylvania
