Opinion
February 3, 1995
Appeal from the Supreme Court, Steuben County, Purple, Jr., J.
Present — Green, J.P., Balio, Fallon, Callahan and Boehm, JJ. (Filed Jan. 24, 1995.)
Judgment unanimously reversed on the law with costs and judgment granted in accordance with the following Memorandum:
We grant judgment in favor of plaintiff declaring that the action taken by respondent City of Hornell Industrial Development Agency is null and void based upon our decision in Matter of Taxpayers Opposed to Floodmart v. City of Hornell Indus. Dev. Agency ( 212 A.D.2d 958 [decided herewith]). In view of our determination, we conclude that the Inducement Resolution of November 20, 1993, purporting to ratify, confirm, and reauthorize the March 27, 1993 Inducement Resolution, was approved in violation of General Municipal Law § 862 (2). That section was amended, effective October 19, 1993, to preclude industrial development agencies from providing financial assistance to projects "where facilities or property that are primarily used in making retail sales" (L 1993, ch 356, § 15). We do not address the remaining contentions raised by the parties.