OPINION OF THE COURT
MEMORANDUM.
The order of the Appellate Division should be affirmed, with costs.
Petitioner, a not-for-profit religious corporation that owns real property in the Town of Catskill, commenced proceedings pursuant to CPLR article 78 and RPTL article 7 after respondent Board of Assessment Review for the Town refused petitioner's 2009, 2010 and 2011 applications for tax-exempt status pursuant to RPTL 420-a. Under that provision, real...
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