Petitioners seek to declare null and void certain local laws and resolutions passed by respondents recommending real property tax exemptions in the Town of Rochester, Ulster County. The final granting of a certificate of eligibility for tax exemption is made by the New York State Job Incentive Board (JIB) pursuant to sections 120 and 121 of the Commerce Law. Article 8 of the Environmental Conservation Law requires that an environmental impact statement (EIS) be prepared prior...
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