The Upper Dauphin Industrial Development Authority (“UDIDA”) is an Industrial and Community Development Authority incorporated pursuant to the Municipal Authorities Act, 53 Pa.C.S.A. §5601, et seq. and by appropriate action of the Borough Council of the Borough of Millersburg, County of Dauphin, Pennsylvania. It is governed by provisions of the as amended and supplemented “Act” (Economic Development Financing Law). It provides a manner for low-interest government loans to be given to qualified businesses.