228 Myers Corners, LLC
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF WESTCHESTER
------------------------------------------------X
In the Matter of the Application of
228 MYERS CORNERS, LLC,
NOTICE
Petitioner,
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ASSESSOR of the Town of WapPing~___W .~ ~
York, BOARD OF ASSESSMENT REVIE ' , . ~b
Town of Wappinger, New Y or k, an 'the, ~\. '2. 0 'l.~ .,
TOWN OF WAPPINGER, New York, \. J \Oo1.'-i\
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Respondents~bou~~I~s~C~
. . _-.l o.tr( Of ~'4
For Review of the Assessment of C~rn Real
Property in the Town of Wappinge~, New York.
------------------------------------------------X
-against-
TAX GRID
#135689-6258-02-
702520-0000
INDE4~. ~ ~
-J:3 ~~
I
SIR S :
PLEASE TAKE NOTICE that upon the Petition herein, verified
the /3 ~ day of July, 2006, a copy of which is hereto annexed, an
application will be made at a Special Term, Part IV of the Supreme
Court to be held at 111 Dr. Martin Luther King Jr., Blvd., White
Plains, New York, on the 8th day of September, 2006, 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 2006 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 2006, 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 It? , 2006.
Yours, etc.,
ROTHSCHILD & PEARL, LLP
RECEIVED
JUL' 2 4 2006
By: H~tf,~
Attorneys for Petitioner
245 Main Street
White Plains, New York 10601
(914) 461-0280
TOWN CLERK
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
228 MYERS CORNERS, LLC,
Petitioner,
PETITION
TAX GRID
#135689-6258-02-
702520-0000
NOwt'CE\\JEO
ASSESSOR of the Town of Wappinger, I'~
York, BOARD OF ASSESSMENT REVIEW of the JUL 20 2006
Town of Wappinger, New York, and the C \DON\
TOWN OF WAPPINGER, New York, "\MOT~+< CLERK
COUN WESTCHESTeR
Respondents, COUNT'lOF
-against-
For Review of the Assessment of Certain Real
Property in the Town of Wappinger, New York.
------------------------------------------------X
IN~X liO'l
-1 l-J ;:). 0 6
,
The Petition of 228 MYERS CORNERS, 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 228 Myers Corners Road in the
Village of Wappingers Falls, Town of Wappinger, New York, and known
and designated as Tax Grid #135689-6258-02-702520-0000, 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 2006, and to finally correct and revise any and all
assessments on said roll concerning which complaint was made.
3. Prior to May 1, 2006, said Assessor made, prepared and
completed the tentative assessment roll of all real property in said
Town for the year 2006, 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, 2006.
4. The assessment and description on said tentative
assessment roll of Petitioner's real property was as follows:
Land
Improvements
Total
Tax Grid #135689-
6258-02-702520-0000
$300,000.00
$300,000.00
$600,000.00
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, with
respect to each Parcel, 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 Complaints are
incorporated herein by reference. The said statements contained in
said Complaints 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
assessments.
6. On or about the pt day of July, 2006, 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 foliows:
Land
Improvements
Total
Tax Grid #135689-
6258-02-702520-0000
$300,000.00
$300,000.00
$600,000.00
8. Upon information and belief, real property in said Town
of Wappinger is generally placed and assessed on said assessment roll
for the year 2006 at 30% 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. In fact, a proper and fair total
assessment of Petitioner's said property at the. rate of 30%
equalization at which property is generally assessed on said roll
would be $180,000.00.
(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 #135689-
6258-02-702520-0000 $600,000.00
$180,000.00
$420,000.00
(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.
ROTHSCHILD & PEARL, LLP
By: ~~~.-7
Attorneys for Petitioner
245 Main Street
White Plains, New York 10601
(914) 461-0280
AUTHORIZATION
The undersigned taxpayer, owner of certain real property situate at 228 Myers
Corners Road, Town of Wappinger, New York, (Tax Grid No. 1356896258-02-702520-0000)
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 2006, and to appear as its representative
before all agencies, boards or governmental bodies in connection therewith.
Dated: MA'/ 8 , 2006
228~RNERS'LLC
By:
. THO AS BOREK
Title: ~IttAL~
,
)
,.. . 4..
STATE OF NEW YORK )
) ss . :
COUNTY OF WESTCHESTER)
MICHAEL R. PEARL, being duly sworn deposes and says:
That he is the Authorized Agent of 228 MYERS CORNERS, LLC,
a limited liability company, the Petitioner herein (a copy of the
wri tten 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~///4
MICHAEL R. PEARL
this
06.
ary Public
KISHA N. LUIS
Notary Public, State of New York
No. 01LU6073933
Qualified in Westchester Coun, 1
Commission Expires April 29, 20 Q
if
';;,...' .
GERALD A. VERGlllS.
KENNETH M. STENGER
ALBERT P. ROBERTS
THOMAS R. DAVIS
LOUIS J. VIGLarTl
JOAN F. GARRETT..
VERGILIS, STENGER, ROBERTS & DAVIS, LLP
AlTORNEYS AND COUNSELORS AT LAW
1136 ROUTE 9
WAPPINGERS FALLS. NEW YORK 12590
(845) 298-2000
FAX (845) 298-2842
e-mail: infO(fv5Ip.com
KAREN P. MacNlSH
KEVIN T. McDERMOTT
ANGEL I. FALC6N
ANTHONY M. DEFAZIO
JAMES P. HORAN
· ADMITI'EI> TO PRACTICE
IN NY &. FLA
.. ADMITI'EI> TO PRACTICE
IN NY &. CONN.
juiy 3], 2006
Via Facsimile 9]4-46]-2369 & Regular Mail
Rothschild & Pearl, LLP
245 Main Street
Suite 330
White Plains, New York 10601
Attention: Michael R. Pearl, Esq.
Re: 228 Myers Corners, LLC
OUf File No.: 19869.0'073
Imperial Improvements, LLC
Our File No.: 19869.0040
Tax CertioratiProccedings
'- "
Dear Mr. Pearl:
LEGAL ASSISTANT:
AMY E. DECARLO
CLOSING COORDINATOR:
SUSAN E. CAFFINE
POUGHKEEPSIE OFFICE
276 MAIN MALL
POUGHKEEPSIE, NY 12601
(845) 452- J 046
NEWBURGH OFFICE
299 N. PLANK ROAD, SUITE 106
NEWBURGH, NY 12550
(845) 567-3783
RECEIVED
AUG 0 2 2006
TOWN CLERK
Please be advised that I am general counsel to the To\\-n of Wappinger and am in receipt of your
RJI's for 228 Myers Corners, LLC and Imperial Improvements, LLC.
Please be advised that Emanuel F. Saris, Esq., I] Market Street, Poughkeepsie, New York 1260],
is speciai counsel to the TOWIl of Wappinger for Tax Certiorari proceedings. Jhave forwarded
him copies of the above referenced RJI's.
Very truly yours,
VERGILIS, STENGER, ROBERTS & DAVIS, LLP
"'1~'i .-~~.., J "
A/ -' /';? /' #' :p--',
<:i~~~1f~~ ,----
APRJso
cc: Hon. Joseph Ruggiero, Supervisor
Town Clt.:rk File
0:\ \Vappinger\Tax Cenjorllri\073I 06 lcttri to NH::h3d ;\'>'."1 doc
ii..... ii
GERALD A. VERGILIS.
KENNETH M. STENGER
ALBERT P. ROBERTS
THOMAS R. DAVIS
LOUIS J. VIGLarn
JOAN F. GARRETT..
VERGILIS, STENGER, ROBERTS & DAVIS, LLP
ATI'ORNEYS AND COUNSELORS AT LAW
1136 ROUTE 9
WAPPINGERS FALLS. NEW YORK 12590
(845) 298-2000
FAX (845) 298-2842
e-mail: info@vsrp.com
KAREN P. MacNISH
KEVIN T. McDERMOTT
ANGEL 1. FALC6N
ANTHONY M. DEFAZIO
JAMES P. HORAN
· AOM1TI'I!D TO PRACTICE
IN NY <I: FLA.
.. AOM1TI'I!D TO PRACTICE
IN NY <I: CONN.
July 31, 2006
Emanuel F. Saris, Esq.
II Market Street
Poughkeepsie, New York 1260 I
Re: 228 Myers Comers, LLC
Our File No.: 19869.0073
Imperial Improvements, LLC
Our File No.: 19869.0040
Tax Certiorari Proceedings
Dear Manny:
LEGAL ASSISTANT:
AMY E. DECARLO
CLOSING COORDINATOR:
SUSAN E. CAFFINE
POUGHKEEPsm OFFICE
276 MAIN MALL
POUGHKEEPsm. NY 12601
(845) 452-1046
NEWBURGH OFFICE
299 N. PLANK ROAD. SUITE 106
NEWBURGH. NY 12550
(845) 567-3783
I am enclosing RJI's for 228 Myers Corners, LLC and Imperial Improvements, LLC submitted by
Rothschild & Pearl, attorneys for the above referenced petitioners. I note that the RJI's were filed
in Westchester County. It was my understanding that Tax Certiorari proceedings are venued in
the County where the property is located and assigned to the Supreme Court Justice who is
assigned the Tax Certiorari Part.
If you should have any questions, please contact me.
Very truly yours,
VERGILIS, STENGER, ROBERTS & DAVIS, LLP
(I I 1 ' C) "\~> 1 'h"
,I I)"~ ~-l'7 c-... ...t-., r. "'t, .,-),??- "-. ..)
--~_.__. .... '/.._',,-,,_... ~. I ...-.--A...".'..... ".-- ~.~..- .____~ ",
ALBERT P. ROBERTS
APR/so v'
Enclosure
cc: Hon. Joseph Ruggiero, Supervisor
Town Clerk File
0:\ Wappinger\Tax Certiorari\0731 06 letter to Manny.doc