Alpine Improvements, LLC
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF WESTCHESTER
------------------------------------------------x
In the Matter of the Application of
ALPINE IMPROVEMENTS, LLC,
NOTICE
Petitioner,
-against-
TAX GRID
~ #6157-02-707773
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ASSESSOR of the Town of Wappinger, New
York, BOARD OF ASSESSMENT REVIEW of the
Town of Wappinger, New York, and the
TOWN OF WAPPINGER, New York,
Respondents,
For Review of the Assessment of Certain Real
Property in the Town of Wappinger, New York.
------------------------------------------------x
SIR S :
PLEASE TAKE NOTICE that upon the Petition herein, verified
the !7-1't day of July, 2007, a copy of which is hereto annexed, an
application will be made at the Tax Certiorari/Condemnation Part
(Ninth Judicial District) of the Supreme Court to be held at 111 Dr.
Martin Luther King Jr., Blvd., White Plains, New York, on the 10th day
of September, 2007, at 9:30 o'clock in the forenoon of that day or as
soon thereafter as counsel can be heard, pursuant to Article 7 of the
Real Property Tax Law of the State of New York, for the review and
correction of the tax assessment for the year 2007 on certain real
property of the Petitioner situate in the Town of Wappinger, County of
Dutchess, State of New York, appearing upon the assessment roll for
the year 2007, being the real property particularly described in said
Petition, to the end that all proceedings, decisions and actions in
the matter of said assessment of said real property may be reviewed
and the said assessment corrected and modified by this Court, and for
such other and further relief as to the Court may seem just and
proper.
DATED: July /J , 2007.
RECE'VJ-t J
JUl 2 5 2007
TOWN CLERK
Yours, etc.,
ROTHSCHILD & PEARL, LLP
By: ,if~/~/4r.-/
Attorneys for Petltloner
245 Main Street
White Plains, New York 10601
(914) 461-0280
~ , c.
TO:
ASSESSOR of the Town of Wappinger
BOARD OF ASSESSMENT REVIEW
Town of Wappinger
TOWN CLERK
Town of Wappinger
SUPERINTENDENT OF SCHOOLS of
the Wappingers Central School District #1
.' .
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF WESTCHESTER
________________________________________________X
In the Matter of the Application of
ALPINE IMPROVEMENTS, LLC,
PETITION
Petitioner,
TAX GRID
#6157-02-707773
-against-
ASSESSOR of the Town of Wappinger, New
York, BOARD OF ASSESSMENT REVIEW of the
Town of Wappinger, New York, and the
TOWN OF WAPPINGER, New York,
Respondents,
For Review of the Assessment of Certain Real
Property in the Town of Wappinger, New York.
________________________________________________X
INDEX NO.: ~ 7
-13~~g /)
I
The Petition of ALPINE IMPROVEMENTS, LLC, respectfully
shows:
1. At all times hereinafter mentioned, Petitioner was and
still is a limited liability company, duly organized and existing
under the laws of the State of New York and was and still is the owner
of a certain real property situate at 1404 Route 9 in the Village of
Wappingers Falls, Town of Wappinger, New York, and known and
designated as Tax Grid #6157-02-707773, upon the tax assessment map of
the said Town.
2. At all times hereinafter mentioned, the Assessor of the
Town of Wappinger was duly authorized by law to assess real property
in said Town for taxation purposes, including the property of
Petitioner herein referred to; and the Board of Assessment Review of
the Town of Wappinger was duly authorized by law to review the action
of the said Assessor with respect to complaints filed with them
concerning assessments appearing on the assessment roll of the said
Town for the year 2007, and to finally correct and revise any and all
assessments on said roll concerning which complaint was made.
3. Prior to May I, 2007, said Assessor made, prepared and
completed the tentative assessment roll of all real property in said
Town for the year 2007, and thereupon caused notice of completion of
the roll to be published in the official newspaper of said Town, and
said notice contained a statement that the roll might be seen and
examined by any person from the 1st day of May, 2007.
4. The assessment and description on said tentative
assessment roll of Petitioner's real property was as follows:
o. " .
Land
Improvements
Total
Tax Grid #6157-
02-707773
$2,400,000.00
$31,600,000.00
$34,000,000.00
5. During the period and at the place specified in the
aforesaid notice for a hearing on said assessment, Petitioner made
application to have said assessment corrected and reduced, and
Petitioner duly and timely filed with said Assessor and Board of
Assessment Review a Complaint on Real Property Assessment containing
statements under oath, specifying the respects in which the assessment
complained of was incorrect, illegal, erroneous and unequal,
protesting against the same in accordance with the requirements of the
Real Property Tax Law of the State of New York and any applicable
municipal laws, and asking for a reduction of such assessment against
said real property. Said Complaint is incorporated herein by
reference. The said statements contained in said Complaint thus
submitted to the said Assessor and Board of Assessment Review were
then and now are true, but said Assessor and Board of Assessment
Review refused and still refuse to correct said assessment.
6. On or about the 1st day of July, 2007, the assessment
roll of said Town of Wappinger was finally completed, verified,
certified and filed in the office of the Town Clerk, and notice was
published and posted as required by law that said assessment roll had
been finally completed and filed.
7. The assessment of Petitioner's real property upon said
assessment roll is as follows:
Land
Improvements
Total
Tax Grid #6157-
02-707773
$2,400,000.00
$31,600,000.00
$34,000,000.00
8. Upon information and belief, real property in said Town
of Wappinger is generally placed and assessed on said assessment roll
for the year 2007 at 90% of the full value thereof, and the
Respondents, in arriving at and fixing the several assessments
appearing on said roll, generally equalized the same at such percentum
of the full value as determined by them, and in this connection
reference is hereby made to all the assessments appearing upon said
roll.
9. The assessment of Petitioner's said real property as
finally made as aforesaid, being the assessment thereof as appears on
said roll as finally completed and filed as aforesaid, is illegal,
unjust, unequal, excessive and erroneous for the following reasons:
(a) Petitioner's said property is not assessed at a fair and
proper rate of equalization compared with assessments generally on
said roll, but rather, Petitioner's property is assessed at a higher
proportionate valuation than the assessment of other property on said
roll, and such inequality is demonstrated by all the other real
"
properties assessed upon said roll.
assessment of Petitioner's said
equalization at which property is
would be $18,000,000.00.
In fact, a proper and fair total
property at the rate of 90%
generally assessed on said roll
(b) The assessment of Petitioner's said property is
excessive in that the actual assessment, proper assessment, and extent
of overassessment are as follows:
Actual
Assessment
Proper
Assessment
Extent of Over-
Assessment
Tax Grid #6157-
02-707773
$34,000,000.00
$18,000,000.00
$16,000,000.00
(c) The assessment of Petitioner's said property is
excessive in that the purported full market value utilized by
Respondents in establishing the assessment exceeds the full market
value of the property.
10. Petitioner is aggrieved and injured by the said
excessive and unequal assessment in that if the same is permitted to
remain, Petitioner will be required to pay a greater portion of the
taxes required to be raised in said Town of Wappinger than if said
assessment had been made correctly and properly.
11. Thirty (30) days have not elapsed since the final
completion and filing of said assessment roll and publication of
notice of completion as required by law.
12. No other application has been made to this or any other
Court for the relief asked for herein.
WHEREFORE, Petitioner prays that said assessment roll be
corrected and the assessment against Petitioner's aforesaid real
property be reduced to a proper amount and properly equalized with
the assessments of other real property on the same roll; that the
Court take evidence or cause the same to be taken to enable Petitioner
to show the illegality, inequality, excessiveness, and error of said
assessment against Petitioner's said real property; and the Petitioner
have such other and further relief as may be just and proper.
Yours, etc.
ROTHSCjPJ~D &... PE. ARL, LLP
By: r~4/-~
Attorneys for Pet' ioner
245 Main Street
White Plains, New York 10601
(914) 461-0280
UO/l( I ;::UU.( 11: 43 l'AA. 1114415123611
Rothschl1dPearl
I4J 002/003
AUTHORIZATION
The undersigned taxpayer, owner of certain real property situate at 1404 Route
9, Village of Wappinger Falls and Town of Wappinger, New York (fax Grid No.: 6157-
02-707773) does hereby appoint and authorize Michael R. Pearl, or any member or
representative of the firm of Rothschild & Pearl, lLP, whose address is 245 Main Street,
White Plains, New York, as its true and lawful agent for the execution, verification and
filing of all applications, complaints, instruments, papers, notices, petitions and legal
documents necessary to effectuate, institute and prosecute proceedings to review and
reduce the real property tax assessments on its said property for the year 2007 and to
appear as its representative before all agencies, boards or governmental bodies in
connection therewith.
Dated: May l'l
, 2007
ALPINE IMPROVEMENTS, LLC
By: /Vii Y1- k
l'Jil\iaW\ M. CoW\l5alA, ~ice. Presi"eNrt" ~~ CFO
of o\..e M~V\~eW\e.1t1t- c,vp., 'actiV'~ ~s ~-t"
~.... Alfi~e "'J:V\'\f\"Ove.MeV\1"-s. LtC
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STATE OF NEW YORK )
) ss. :
COUNTY OF WESTCHESTER)
MICHAEL R. PEARL, being duly sworn deposes and says:
That he is the Authorized Agent of ALPINE IMPROVEMENTS, LLC,
a limited liability company, the Petitioner herein (a copy of the
written authorization is annexed hereto and made a part of the
Petition); that he has read said Petition and knows the contents
thereof; that the same is true of his own knowledge, except as to
those matters therein stated to be alleged on information and belief,
and as to those matters he believes the same to be true.
~d/~
MICHAEL R. PEARL
KISH LU S
Notary Public, Stat" ui New York
No. 01 LlJfV,'T~'::,'\
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