Spain, J.
Petitioner is a not-for-profit tax exempt religious corporation which owns a Buddhist Temple in Queens County that reportedly has over 1,000 members. In 2000, petitioner acquired a 102-acre parcel of land in the Town of Shawangunk, Ulster County, which contains buildings and housing for its leader and approximately 25 monks, nuns and disciples. That parcel was granted an exemption from real property taxes pursuant to RPTL 420-a in 2001. In mid-December 2004...
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