McCarthy, J.
In September 2008, respondent — a foreign corporation established under the laws of the British Virgin Islands and maintaining its principal offices in Hong Kong — purchased three parcels of real property in the Town of Altona, Clinton County. The parcels were contiguous and only one of them had road access. While respondent apparently paid the property taxes on the parcels in 2009, it failed to pay them thereafter and, in October 2011,...
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