Tonawanda machine shop receives tax break for move to North Tonawanda

A machine shop will move from the City of Tonawanda to a larger building in North Tonawanda with help from a 15-year tax break approved Wednesday by the Niagara County Industrial Development Agency.
ADJ Machining will save an estimated $240,957 over 15 years from reduced property taxes and from not having to pay sales tax on building materials and equipment.
The company will move four existing jobs across the Erie Canal and create five new jobs at its new location, the 38,000-square-foot former Besthung Carbide plant at 76 Industrial Drive. It's been vacant since 2013.
ADJ, which is buying the Besthung site for $940,000, has been operating for seven years in an 8,000-square-foot space on Main Street in Tonawanda.
Why is this necessary? I'm not saying our taxes are not too high but how is this justified?