All but five of the development parcels there have been sold.

But city officials said it made no sense to provide tax breaks for a luxury project at one of Manhattan's most sought-after development parcels.

By 1995, the completed plan included five development parcels, a one acre public park and five additional acres of landscaped space.

That will create about 27 acres of open space and development parcels.

So he has listed it for sale with a real-estate agency in Keeseville as a development parcel.

The office park, with 26 acres, is the largest development parcel in Fort Lee.

In other words, he said, voters were willing to be taxed more so potential development parcels could be kept forever green.

Specifically, 15 development parcels were created in this industrial wasteland at a total cost of roughly $169 million.

They sought a deal with state officials to swap their ground zero property for a development parcel elsewhere.

They closed the deal last November, paying $16.5 million for the site, which is among the larger development parcels in the corridor.