PETERS, J.
Petitioners Deborah Kinney, Windle Davis, Ruth Moser and Sarah Louie (hereinafter collectively referred to as the individual petitioners) are owners of real property in the City of Hudson, Columbia County. In July 2010, the individual petitioners and petitioner Hudson Property Owners' Coalition, Inc. (hereinafter HPOC), a not-for-profit corporation, commenced this proceeding against respondents City of Hudson, City Assessor, City of Hudson Board of Assessment...
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