Hudson Falls Central School District v. Saratoga County Industrial Development Agency

Mikoll, J. (dissenting).

We respectfully dissent. In our view there is a logical basis for and no legal impediment to the distribution of PILOT payments to the South Glens Falls Central School District as determined by respondent. The County of Saratoga, the Town of Moreau and necessarily their residents and taxpayers lost significant tax revenues in order to attract the project to Saratoga County. School district tax revenues are generated through a tax on real property within the district, here located in the Town of Moreau, Saratoga County. As the amount to be raised by taxation on real…