OPINION OF THE COURT
PETER M. LEAVITT, J.
In December 1999, respondent City of Mount Vernon Industrial Development Agency (hereafter, IDA) resolved, as lead agency, to adopt a findings statement in connection with the proposed development of a large, multi-tenant retail shopping center on a 14.55-acre site (hereafter, the Site) located in the City of Mount Vernon. The Site is situated near the boundary between Mount Vernon and the Town and Village of Pelham...
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