In this proceeding, petitioner Adirondack Mountain Club, Inc., seeks a mandatory exemption from real property taxes, pursuant to section 421 (subd 1, par [a]) of the Real Property Tax Law, on the grounds that it is a corporation organized and conducted exclusively for educational purposes and that the parcel in question is used exclusively for carrying out such purposes. At Special Term, however, the court held that petitioner had not met its burden of establishing its entitlement...
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