In re PAWS Unlimited Foundation, 91 A.D.3d 1173 (N.Y. Sup. Ct. 2012)

(case involved issue of whether 10.5-acre real estate tract at issue qualified for tax exemption; petitioner was non-profit corporation that promoted animal rights and would operate shelter and kennel to board pets for a fee; parcel predominantly used as shelter rather than boarding pets; undeveloped portion of parcel used as buffer against neighbor noise complaints; tax exemption allowed). 

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