In this CPLR article 78 proceeding, which includes a request for declaratory relief pursuant to CPLR 3001, petitioners challenge a lease agreement and an agreement for payments in lieu of taxes, both of which were entered into between respondents. By the terms of those two agreements, respondent Essex County Industrial Development Agency (hereinafter ECIDA) purchased and then leased back 21 miles of unused railroad tracks from respondent...
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