OPINION OF THE COURT
WILLIAM F. O'BRIEN, III, J.
Petitioner Board of Education of the Canastota Central School District filed this CPLR article 78 petition seeking to overturn a determination by respondent Board of Assessment Review of the Town of Fenner (hereinafter Board of Assessment Review) that certain parcels of real property owned by respondents Russell Stone, Scott and Donna Griffin, and Robert Toole are exempt from school taxes because said real...
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