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MAIN SENECA v. AMHERST IDA

100 N.Y.2d 246 (2003)

792 N.E.2d 1067

762 N.Y.S.2d 579

In the Matter of MAIN SENECA CORPORATION et al., Respondents-Appellants, v. TOWN OF AMHERST INDUSTRIAL DEVELOPMENT AGENCY et al., Appellants-Respondents, et al., Respondent.

Court of Appeals of the State of New York.

Decided June 10, 2003.

Attorney(s) appearing for the Case

William M. Murray, Amherst, and Phillips, Lytle, Hitchcock, Blaine & Huber LLP, Buffalo (Edward S. Bloomberg, Craig A. Leslie and Howard S. Beyer of counsel), for Town of Amherst Industrial Development Agency and another, appellants.

Magavern, Magavern & Grimm, L.L.P., Buffalo (James L. Magavern and Susan M. Lankenau of counsel), for respondents.

Chief Judge KAYE and Judges CIPARICK, ROSENBLATT, GRAFFEO and READ concur; Judge WESLEY taking no part.

OPINION OF THE COURT

SMITH, J.

The issue before this Court is whether the Town of Amherst Industrial Development Agency (AIDA) and Uniland Partnership violated General Municipal Law § 862 (1) by virtue of moving the accounting firm BDO Seidman, LLP (BDO) from the City of Buffalo to the Town of Amherst. We conclude that section 862 (1) was violated and we affirm the order of the Appellate Division both...

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