LAHTINEN, J.
The issue before us is whether petitioner's CPLR article 78 proceeding was commenced in a timely fashion. Respondent Tioga Downs Racetrack, LLC owns a horse track in Tioga County that is operated by respondent Nevada Gold-Tioga Downs, Inc. (hereinafter NGTD). NGTD applied to respondent New York State Racing and Wagering Board (hereinafter Board) for a license to operate the track with para-mutuel wagering, and for a license to receive simulcasts from...
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