Kane, J.
Hardwood Lumber Manufacturing, Inc. operated a sawmill in the Town of Hancock, Delaware County. When it ceased operations, its assets were transferred to the George Mee Family Trust, a predecessor of the prior owner, essentially in lieu of foreclosure. As Hardwood wound up operations at the site by continuing to kiln-dry some lumber, Hancock Lumber, LLC (hereinafter Hancock) leased the facility from the trust and hired employees to make the sawmill functional...
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