To:          NYSEDC IDA Section members
From:      Brian McMahon
Date:       October 7, 2003
Subject:   Appellate Division rules in favor of Buffalo landlords in "anti-pirating" decision 

Attached is an article from today's Buffalo News on a recent decision by the Fourth Judicial Department of the Appellate Division relating to anti-pirating provisions of the General Municipal Law. The courts decision is also attached. 

The court's decision stated in part that, "[P]laintiffs established the AIDA (Amherst IDA) violated the anti-pirating provisions contained in the General Municipal Law 862 by providing financial assistance for the building, which resulted in Entercom (The company leasing space from the developer, Uniland) removing its facility from one area of the state to another." 

Uniland Development Company must pay back Mortgage Recording and Sales taxes to local taxing jurisdictions on the amount of space leased to Entercom, but not for the entire building.

http://www.nycourts.gov/ad4/court/decisions/2003/10-02-03/pdf/0999.pdf
http://www.buffalonews.com/editorial/20031007/1002801.asp