Lynch, J.
Appeal from a judgment of the Supreme Court (Nolan Jr., J.), entered June 26, 2013 in Saratoga County, which partially granted petitioner's application, in a proceeding pursuant to RPTL article 7, to reduce the 2009 tax assessment on certain real property owned by petitioner.
In 2006, petitioner purchased 72.58 acres of vacant, unimproved land located in the Town of Wilton, Saratoga County for $330,000. Two years later, petitioner conveyed 26 acres...
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