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Legal Opinion

Nearpass v. Seneca County Industrial Development Agency

New York Supreme Court

Decided August 18, 2016Published

1Opinion of the Court

OPINION OF THE COURT

W. Patrick Fajlvey, J.

Petitioners have commenced this CPLR article 78 proceeding to challenge action taken by respondent Seneca County Industrial Development Agency (IDA) to provide the other remaining respondents1 (Lago Resort & Casino, LLC) tax benefits for the casino Lago is building in Seneca County. Petitioners are seeking an order and judgment adjudging and decreeing that the IDA’s Lago resolution of December 10, 2015 (December 2015 resolution) authorizing a payment in lieu of tax agreement (PILOT) and lease between the IDA and Lago exceeds the IDA’s lawful authority…

2Cases cited9 opinions

  1. Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
  2. Grossman v. Herkimer County Industrial Development AgencyAppellate Division of the Supreme Court of the State of New York · 1977
  3. Counties of Warren & Washington Industrial Development Agency v. BoychuckAppellate Division of the Supreme Court of the State of New York · 1985
  4. American Communications Technology, Inc. v. State of New York Tax Appeal TribunalAppellate Division of the Supreme Court of the State of New York · 1993
  5. Patrolmen's Benevolent Ass'n v. City of BuffaloAppellate Division of the Supreme Court of the State of New York · 1975

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