Petitioner is a New York not-for-profit corporation organized for the purpose of, inter alia, "conserv[ing], maintain[ing] and enhanc[ing] the physical and aesthetic environment, natural resources and economy of the Adirondack area". In August 1990, in furtherance of this objective, petitioner purchased a single parcel of real property comprising approximately 168 acres of undeveloped land, with roughly 0.8 mile of shoreline on...
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