OUTLINE AND MATERIALS
"Tax Certiorari, PILOT Payments and IDA Financing"
by Mark S. Tulis, Esq.
January 15, 2002
1. General Provisions set forth in General Municipal Law § Article 18-A (General Municipal Law §§
850-888) (hereinafter "GML").
2. IDAs are creatures of the state, subject to oversight by the New York State Comptroller (see,
e.g., GML § 856(e)).
3. Purpose of IDA's is to promote the economic welfare, recreation opportunities and prosperity of
the inhabitants and to actively promote, attract, encourage and develop recreation, economically
sound commerce and industry. . . for the purpose of preventing unemployment and economic
deterioration by the creation of industrial development agencies...
It is further declared to be the policy of this state to protect and promote the health of the
inhabitants of this state by the conservation, protection and improvement of the natural and
cultural or historic resources and environment and to control land, sewer, water, air, noise or
general environmental pollution derived from the operation of industrial, manufacturing,
warehousing, commercial, recreation, horse racing facilities, railroad facilities and research
facilities and to grant such industrial development agencies the rights and powers provided by
this article with respect to industrial pollution control facilities.
It is further declared to be the policy of this state to protect and promote the health of the
inhabitants of this state and to increase trade through promoting the development of facilities to
provide recreation for the citizens of the state and to attract tourists from other states. The use
of such rights and powers is a public purpose essential to the public interest, and for which
public funds may be expended. GML § 852.
In sum, IDAs are available to attract jobs, prevent loss of jobs, and support certain other
politically appropriate projects.
1. Statutory Provisions regarding IDA's.
The following is an outline of some of the Key provisions of the GML.