In a proceeding pursuant to CPLR article 78 to review a determination of the Zoning Board of Appeals of the Town of Southold dated February 20, 2020, which denied the petitioners' application for a determination that Code of the Town of Southold § 280-10(C)(6) applied retroactively, and that certain properties owned by the petitioners were therefore exempt from the merger provisions of the Code of the Town of Southold,
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