New York Court of Appeals
James Square Associates LP v. Dennis Mullen
June 4, 201321 N.Y.3d 233
Summary
The New York Court of Appeals held that the retroactive application of the 2009 Amendments to the Empire Zones Program violated the Due Process Clause of the Fifth Amendment and affirmed the Appellate Division’s orders in all five cases. The Court also held that the plaintiffs’ takings‑Clause claims were not viable and that the Department of Economic Development’s regulation 5 NYCRR 11.9(c) does not conflict with the statutory directive. Judge Smith dissented, arguing that the retroactive amendments are constitutional.