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JENNINGS v. CITY OF GLENS FALLS INDUSTRIAL DEVELOPMENT AGENCY

305 A.D.2d 962 (2003)

761 N.Y.S.2d 693

ROGER L. JENNINGS, Appellant, v. CITY OF GLENS FALLS INDUSTRIAL DEVELOPMENT AGENCY, Respondent.

Appellate Division of the Supreme Court of the State of New York, Third Department.

Decided May 29, 2003.

Rose, J.

In 1985, the parties entered into a sale and leaseback agreement with plaintiff conveying certain real property to defendant in exchange for financial assistance in constructing and operating a manufacturing business on the property. The parties' lease required plaintiff to make monthly payments on the resulting bank loan and payments in lieu of taxes (hereinafter PILOTs) as specified in an ancillary agreement...

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