OPINION OF THE COURT
MARK G. MASLER, J.
Petitioner Creamery Hills, L.P. (Creamery) is a limited partnership which owns and operates Creamery Hills Senior Apartments in the Town of Harford, Cortland County (the subject property). Petitioner SEPP, Inc. is the general partner of Creamery. Pursuant to an agreement with the New York State Division...
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