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T&C Seacrest Diner, Inc (2) " " .. PLEASE TAKE FURTHER NOTICE, that on the return date of this notice, you are required to produce a copy of the application for revision of assessment filed by petitioners for the property that is the subject of this proceeding, pursuant to Rule 2214(b) of the CPLR. Dated: Poughkeepsie, New York July 30, 2007 Yours, etc. McCABE & MACK LLP TO: TOWN CLERK, TOWN OF WAPPINGER ASSESSOR OF THE TOWN OF WAPPINGER BOARD OF ASSESSMENT REVIEW, TOWN OF WAPPINGER SUPERINTENDENT OF SCHOOLS, WAPPINGER FALLS CENTRAL SCHOOL DISTRICT TREASURER, DUTCHESS COUNTY VILLAGE CLERK, VILLAGE OF W APPINGERS FALLS SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF DUTCHESS In the Matter of the Application for a Review under Article 7 of the Real Property Tax Law of a Tax Assessment by T & C SEACREST DINER, INC., Petitioner, VERIFIED PETITION -against- Index No. J.{-Cf53(D7 ASSESSOR OF THE TOWN OF WAPPINGER, THE BOARD OF ASSESSMENT REVIEW OF THE TOWN OF WAPPINGER and THE TOWN OF WAPPINGER, DUTCHESS COUNTY, NEW YORK, Respondents. TO THE SUPREME COURT: STATE OF NEW YORK: The petition ofT & C Seacrest Diner, Inc. by McCabe & Mack LLP, its attorneys, respectfully shows: FIRST: The petitioner is a New York corporation with offices at 1539 Route 9, Wappingers Falls, New York 12590. SECOND: That petitioner is the owner of a certain parcel of real property in the Town of Wappinger, Dutchess County, New York, described on the assessment rolls of the Town of Wappinger as follows: Street Address: Route 9Rear Grid No. 6158-19-631095-0000 THIRD: At all times hereinafter mentioned the Town of Wappinger was and is an assessing unit with the power to assess real property within the meaning of the provisions of the Real Property Tax Law of the State of New York. FOURTH: That prior to March 1,2007, the Assessor of the Town of Wappinger did make, prepare and complete the assessment rolls of the said Town of Wappinger for the year 2007, thereupon caused notice to be published that copies of said assessment roll might be seen for inspection and examination, and that Grievance Day would be held to review and correct said assessment roll upon application of persons deeming themselves aggrieved thereby. FIFTH: That the land and premises ofthe petitioner were tentatively assessed on said assessment roll for the year 2007 for said Town of Wappinger as follows: $325,500.00 SIXTH: That the Board of Assessment Review was duly authorized to review the assessment of real property within the Town of Wappinger with respect to complaints filed concerning those assessments appearing on the assessment roll of the Town for the year 2007 and to finally correct and revise any and all assessments on said roll concerning which complaint was made. SEVENTH: That within the time and place specified petitioner duly protested the said assessment and filed with the Board of Assessment Review statements of protest on the forms provided, specifying the respects in which the assessment should be corrected, revised and reduced. Said statements of protest are hereby incorporated in this petition by reference thereto with the same force and effect as though set forth herein at length. EIGHTH: The said Board of Assessment refused and continues to refuse to correct, revise or reduce said assessment. NINTH: That on or about July 1, 2007 the said Assessor and Board of Assessment Review completed and filed the general assessment roll for the Town of Wappinger for the year 2007 and caused to be published due notice of completion and filing thereof. TENTH: That thirty days have not elapsed since the final date fixed by law for the completion and filing of said assessment roll. ELEVENTH: That on said completed assessment roll the parcel of property above- described is assessed at the valuation finally fixed and determined which is the same as set forth in paragraph FIFTH hereof. TWELFTH: That the said assessment of petitioner's property is erroneous by reason of overvaluation and inequality and that the amount of such excessive valuation is as follows: $275,500.00 It is necessary that the assessment of your petitioner's property be reduced to full value as follows: $50,000.00 THIRTEENTH: That petitioner's real property was not assessed at its true and market value, and the assessment thereof had been made at a higher proportionate value than the assessment of other properties in the Town of Wappinger on the same roll by the same officers, which resultant inequality and overvaluation has resulted in injury to the petitioner. FOURTEENTH: That petitioner is aggrieved by said unjust, excessive, unequal and erroneous assessment of petitioner's real property and will be required to pay a greater amount of taxes than it would be required to pay if the said assessment had been just, and that petitioner will be injured thereby. FIFTEENTH: No previous application has been made for the relief asked for herein. WHEREFORE, petitioner prays for an order directing respondents to reassess the property of petitioner and to correct the assessment upon the roll in such a manner as shall be in accordance with law and shall make said assessment conform to the valuations and assessments of other properties upon the same roll and shall secure equality of assessment and that this Court take evidence to enable petitioner to show the unjust, excessive, unequal and erroneous assessment against and upon petitioner's property and that all unlawful taxes paid be refunded to petitioner and that petitioner may have such further relief as may be just with the costs and disbursements ofthis proceeding, together with reasonable expenses, including the fees of experts and attorneys. DATED: Poughkeepsie, New York July ~ ' 2007 Yours, etc. McCABE & MACK LLP ~ B' J SE McGOW Atto ys for Petitioner 63 Washington Street P.O. Box 509 Poughkeepsie, NY 12602-0509 Tel: (845) 486-6800 STATEOFNEWYORK ) ) ss: COUNTY OF DUTCHESS ) J. JOSEPH MC GOWAN, being duly sworn, deposes and says: I am a member of the firm of McCabe & Mack LLP and agent, pursuant to the annexed written authorization, of the Petitioner in the above captioned matter. I have read the foregoing Petition, know the contents thereof and the same are true to my knowledge, except those matters therein which are stated to be alleged on information and belief, and as to those matters, I believe them to be true. ~~ Sworn to before me this 3b~ day of July, 2007. ~~f, ~ N t Publ NANCY R. GRIFFIN Notary Public. State of New York Qualified in Dutchess County ;LOt 0 Commission Expires September 30, AUTHORIZATION The undersigned, T & C SEACREST DINER, INC., being an aggrieved person within the meaning of the Real Property Tax Law, hereby authorizes McCabe & Mack LLP, or any attorney employed by such firm, to act as agent to verify, serve and file a Complaint pursuant to Subdivision 1 of Section 512 of the Real Property Tax Law as amended, and to act as agent to verify, serve and file a Petition for Review of Real Property Assessment pursuant to Section 706 or Section 730 of the Real Property Tax Law with respect to property owned by the undersigned in the Town of Wappinger, Dutchess County, New York. -- Dated: May It;, 2007 - SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF DUTCHESS In the Matter of the Application for a Review under Article 7 of the Real Property Tax Law of a Tax Assessment by T & C SEACREST DINER, INC., Petitioner, NOTICE OF CLAIM FOR REDUCTION OF 2007 ASSESSMENT OF REAL PROPERTY ON TAX ASSESSMENT ROLL OF TOWN OF WAPPINGER REQUIRED BY AND PURSUANT TO ~708(3) AND ~726(1)(a) OF THE REAL PROPERTY TAX LAW OF NEW YORK -against- ASSESSOR OF THE TOWN OF WAPPINGER, THE BOARD OF ASSESSMENT REVIEW OF THE TOWN OF WAPPINGER, and THE TOWN OF WAPPINGER, DUTCHESS COUNTY, NEW YORK, Index No. 4'753(D1 Respondents. TO: SUPERINTENDENT OF SCHOOLS, W APPINGERS CENTRAL SCHOOL DISTRlCT PLEASE TAKE NOTICE that the petitioner which made the annexed petition against respondents named therein hereby makes the same claim for reduction of the 2007 Assessments on said Tax Roll to Superintendent of Schools, Wappingers Central School District, to the same extent, on the same grounds, of the same real property and in the same amount as set forth in the annexed petition, which is incorporated herein and made a part hereof, the same as if it were set forth in full in this Notice of Claim. DATED: Poughkeepsie, New York July p ,2007 McCABE & MACK LLP ~~ . J SE McGOWA At ys for P tioner 63 Washington Street P.O. Box 509 Poughkeepsie, NY 12602-0509 Tel: (845) 486-6800 -- SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF DUTCHESS In the Matter of the Application for a Review under Article 7 of the Real Property Tax Law of a Tax Assessment by T & SEACREST DINER, INC., -against- Petitioner, NOTICE OF CLAIM FOR REDUCTION OF 2007 ASSESSMENT OF REAL PROPERTY ON TAX ASSESSMENT ROLL OF TOWN OF WAPPINGER REQUIRED BY AND PURSUANT TO ~708(3) AND ~726(1)(a) OF THE REAL PROPERTY TAX LAW OF NEW YORK ASSESSOR OF THE TOWN OF WAPPINGER, THE BOARD OF ASSESSMENT REVIEW OF THE TOWN OF WAPPINGER, and THE TOWN OF WAPPINGER, DUTCHESS COUNTY, NEW YORK, Index No. tf953(07 Respondents. TO: TREASURER, COUNTY OF DUTCHESS PLEASE TAKE NOTICE that the petitioner which made the annexed petition against respondents named therein hereby makes the same claim for reduction of the 2007 Assessments on said Tax Roll to the Treasurer, Dutchess County, to the same extent, on the same grounds, of the same real property and in the same amount as set forth in the annexed petition, which is incorporated herein and made a part hereof, the same as if it were set forth in full in this Notice of Claim. DATED: Poughkeepsie, New York July :;0, 2007 McCABE & MACK LLP BY:~ J. H c OW AN Attome~ for ~~iO - ~ 63 Washington Street P.O. Box 509 Poughkeepsie, NY 12602-0509 Tel: (845) 486-6800 - . . SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF DUTCHESS In the Matter of the Application for a Review under Article 7 of the Real Property Tax Law of a Tax Assessment by T & C SEACREST DINER, INC., Petitioner, NOTICE OF CLAIM FOR REDUCTION OF 2007 ASSESSMENT OF REAL PROPERTY ON TAX ASSESSMENT ROLL OF TOWN OF WAPPINGER REQUIRED BY AND PURSUANT TO ~708(3) AND ~726(l)(a) OF THE REAL PROPERTY TAX LAW OF NEW YORK -against- ASSESSOR OF THE TOWN OF WAPPINGER, THE BOARD OF ASSESSMENT REVIEW OF THE TOWN OF WAPPINGER, and THE TOWN OF WAPPINGER, DUTCHESS COUNTY, NEW YORK, Index No. tfClo3J07 Respondents. TO: VILLAGE CLERK, VILLAGE OF WAPPINGERS FALLS PLEASE TAKE NOTICE that the petitioner which made the annexed petition against respondents named therein hereby makes the same claim for reduction ofthe 2007 Assessments on said Tax Roll to Village Clerk, Village ofWappingers Falls, to the same extent, on the same grounds, of the same real property and in the same amount as set forth in the annexed petition, which is incorporated herein and made a part hereof, the same as if it were set forth in full in this Notice of Claim. DATED: Poughkeepsie, New York July ~O , 2007 McCABE & MACK LLP