Cross Court Associates
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SUPREME COURT: STATE OF NEW YORK
COUNTY OF DUTCHESS
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In the Matter of the Application of
Cross Court Associates,
(Tax Map No. 6258-01-081999-00)
IndexNo.7008 ,.. 5Co~ S
Petitioner,
against
NOTICE OF PETITION AND
APPLICATION FOR REVIEW
OF ASSESSMENT
Town ofWappingers, Assessor of the Town of
Wappinger, and Town of Wappinger
Assessment Board of Review,
To review assessments made for the year
2007/2008 against the real property of Petitioner
in the Town of Wappinger.
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RECEIVED
JUl 2 8 2008
TOWN CLERK
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Respondents,
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SIRS:
PLEASE TAKE NOTICE that the undersigned will make application on the
8th day of September, 2008, (or such other date as may be hereafter fixed by the Court) at
a Special Term of the Supreme Court to be held in and for the County of Dutchess, State
of New York, at the County Courthouse located at 10 Market Street in the City of
Poughkeepsie, New York, at 9:30 am on that day, or as soon thereafter as counsel can be
heard, for review pursuant to Article 7 of the Real Property Tax Law of the assessment
upon the real property described in the Petition, a true copy of which is hereto annexed,
and for an Order granting the relief prayed for in said Petition, and for such other, further
and different relief as may be just and proper in the premises, with costs of this
application.
LEVINE & LEVINE. P.C. . ATTORNEYS AT LAW . 2 JEFFERSON PLAZA . POUGHKEEPSIE, N. Y. 12601
Dated: July 18, 2008
Yours, etc.
~-A~=
Robert S. Levine
Levine & Levine, P.e.
Attorneys for the Petitioner
2 Jefferson Plaza, Suite 100
Poughkeepsie, New York 12601
TO: Town of Wappinger
20 Middlebush Road
Wappingers Falls, New York 12590
Assessor
Town of Wappinger
20 Middlebush Road
Wappingers Falls, New York 12590
Assessment Board of Review
Town of Wappinger
20 Middlebush Road
Wappingers Falls, New York 12590
LEVINE & LEVINE, p.c. . ATTORNEYS AT LAW . 2 JEFFERSON PLAZA . POUGHKEEPSIE, N. Y. 12601
SUPREME COURT: STATE OF NEW YORK
COUNTY OF DUTCHESS
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In the Matter of the Application of
Cross Court Associates~
(Ta)( Map No. 6258-01-081999-00)
Inde}( No.:
Petitioner~
against
PETITION
Town of Wappinger, Assessor of the Town of
Wappinger~ and Town of Wappinger Assessment
Board ofReview~
Respondents,
To review assessments made for the year
2007/2008 against the real property of Petitioner
in the Town of Wappinger.
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Petitioner, by its attomeys~ Levine & Levine~ P.C.~ alleges~ upon information and
belief~ as follows:
I. Petitioner owns 204 New Hackensack Road~ Wappingers Falls~ New York
12590 and pays ta}(es in the Town of Wappinger, County of Dutchess and State of New
York, and is the owner of the lands and premises hereinafter described in the Town of
Wappinger:
204 New Hackensack Road, Wappingers Falls, New York
Ta}( Map No. 6258-01-081999-00.
2. Respondents are the assessing unit for the subject property and the assessors for
such unit within the meaning of Section 704.2 of the Real Property Law.
LEVINE & LEVINE, p.c. . ATTORNEYS A HAW . 2 JEFFERSON PlAZA . POUGHKEEPSIE, N. Y. 12601
3. Upon information and belief, on or about July 1,2007, there was prepared and
completed a final general assessment roll for the Town of Wappinger for the years
2007/2008.
4. Petitioner's lands and premises were assessed and described on the final
assessment roll as follows: Tax Map No. 6258-01-081999-00, Town of Wappinger, land
exclusive of buildings: $225,000.00; total: $4,600,000.00.
5. This assessment is unequal and excessive, as those terms are defined in Article 7
of the Real Property Tax Law, in the following respects:
a) The assessment of Petitioner's property is an unequal assessment in that the
assessment has been made at a higher proportionate valuation than the assessment of
other real property on the same roll by the same assessing officers.
b) The assessment on all other property in the Town of Wappinger is supposed
to be at a uniform equalization rate of the full market value. Upon information and belief,
the Petitioner's property is assessed at a rate in excess of the uniform equalization rate,
and/or in excess of the rates at which other properties are assessed.
c) The assessment has been made at a higher proportionate valuation than the
assessment of other taxable real property of the same major type, as determined by the
state board of equalization and assessment pursuant to section twelve hundred of this
chapter.
d) The assessments against Petitioner's property ($4,600,000.00) is erroneous
LEVINE & LEVINE. p.c. . ATTORNEYS AT LAW . 2 JEFFERSON PLAZA . POUGHKEEPSIE. N. Y. 12601
.
Dated: July 18, 2008
~~-
Robert S. Levine
Levine & Levine, P.C.
Attorneys for the Petitioner
2 Jefferson Plaza, Suite 100
Poughkeepsie, New York 12601
LEVINE & LEVINE, P.C. . ATTORNEYS AT LAW . 2 JEFFERSON PLAZA . POUGHKEEPSIE, N. Y. 12601
,.
because it is excessive in that the property should be assessed as follows: Tax Map No.
6258-01-081999-00, Town of Wappinger, $3,000,000.00. Over assessment is
$1,600,000.00.
6. Petitioner is aggrieved and has been or will be injured by the unequal and
excessive assessment and will be required to pay a greater amount and proportion of taxes
than would be required if the assessments had been just and equal.
7. Petitioner filed with the Assessment Board of Review a timely Complaint
demanding that the assessment be corrected and reduced.
8. The Assessment Board of Review, which is comprised of the proper officers to
correct the assessment, received and acted upon the Complaint for reduction of the
assessment, but refused and failed to correct or reduce the assessment.
9. On or about July 1,2008, the Respondents' assessor finally completed and filed
the final assessment roll. Thirty days have not elapsed since the later to occur of the last
day set by law for the filing of the final assessment roll or the giving of notice thereof as
required by law.
WHEREFORE, Petitioner requests an Order reassessing and reducing the assessed
valuation of Petitioner's property as requested in the Petition and making it conform by
equality of assessment to other assessments upon the same assessment roll and for such
other and further relief as to the Court may seem just, proper and equitable.
LEVINE & LEVINE. p.c. . ATTORNEYS AT LAW . 2 JEFFERSON PlAZA . POUGHKEEPSIE, N. Y. 12601
. '
VERIFICATION
STATE OF NEW YORK )
) SS:
COUNTY OF DUTCHESS)
LOUIS C. DIMOCK, III, being duly sworn, deposes and says:
I am Owner of the Petitioner in the within action; I have read the annexed
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.
~ C? ~~..
LOUIS C. DIMOCK, III _.. .
Sworn to before me this
~ay of July, 2008
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Notary Public
~="-Ycd
QU8Iifted In UIIW CountY 1
Certified In Du1I:heIS
Commission ExpIres Jen.~
LEVINE & LEVINE, P.C. . ATTORNEYS AT LAW . 2 JEFFERSON PLAZA . POUGHKEEPSIE, N. Y. 12601