MERCURE, A.P.J.
Petitioner is a not-for-profit corporation that was created to undertake various animal rights and care initiatives, one of which is a shelter for rescued, abandoned and abused animals. The shelter operates on a 10.5-acre parcel in the Town of Kingston, Ulster County. In 2009, petitioner sought a real property tax exemption pursuant to RPTL 420-a (1) (a), asserting that it would operate the shelter and a kennel that would "be used to board private...
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