Judgment affirmed, with costs.
We agree with Special Term that petitioner is entitled to a forest land tax exemption pursuant to Real Property Tax Law § 480-a (3) (a). Petitioner complied with instructions supplied by the Department of Environmental Conservation (DEC). The DEC was authorized by Real Property Tax Law § 480-a (3) (a) (i) to issue instructions on how to qualify for the forest land tax exemption. That provision states: "[s]uch commitment shall...
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