F.P.A. Star, Inc
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
-------------------------------------------------------------------)(
lr1ECEIVf::L
AUG 0 4 200S
i'''"'''~M'''1 (;:1 J;:r
In the Matter of the Application of
F.P.A. STAR, INC.,
Petitioner,
NOTICE OF PETITION
Index No.: dDoq /S-'&'C) 3
Date Purchased:
1/d9/D?
- against -
TOWN OF WAPPINGER, a Municipal
Corporation, its ASSESSOR and its
BOARD OF ASSESSMENT REVIEW,
Assigned Justice:
Respondents.
1.S.c.
F or Review of the Assessment of Certain Real
Property under Article 7 of the Real Property
Tax Law.
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PLEASE TAKE NOTICE, that upon the annexed petition, application will be made at
Special Tenn, Part IV of the Supreme Court ofthe State of New York, to be held in and for the
County of Dutchess at the Courthouse located at 10 Market Street, Poughkeepsie, New York
on the 18th day of September, 2009, at 9:30 a.m. in the forenoon of that day, or as soon
thereafter as counsel can be heard for review under Article 7 of the Real Property Tax Law of
the State of New York of the assessment upon petitioner's real property described in the
petition, appearing upon the assessment roll for the tax year of 2009/20 1 0, and for such other
and further relief as the Court deems just and proper.
CORBALLY, GARTLAND AND RAPPLEYEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET . POUGHKEEPSIE, NEW YORK 12601 . (845) 454-1110
Dated: JulY~ 2009
CORBALL Y GARTLAND and RAPPLEYEA LLP
J~\-~.~
BY: ~
'KAREN E. H~G TROM, ESQ.
Attorneys for Petitioner
Office and P. O. Address
35 Market Street
Poughkeepsie, New York 12601
Telephone: (845) 454-1110
TO: TOWN CLERK, TOWN OF WAPPINGER
20 Middlebush Road
Wappingers Falls, NY 12590
SUPERINTENDENT OF SCHOOLS OF THE
W APPINGERS CENTRAL SCHOOL DISTRICT
167 Myers Comers Road, Suite 200
Wappingers Falls, NY 12590
DUTCHESS COUNTY COMMISSIONER OF FINANCE
22 Market Street
Poughkeepsie, NY 12601
CORBALLY, GARTLAND AND RAPPLEYEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET . POUGHKEEPSIE, NEW YORK 12601 . (8451454-1110
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
-------------------------------------------------------------------)(
In the Matter of the Application of
F.P.A. STAR, INC.,
PETITION
Petitioner,
Index No.:
- against -
TOWN OF WAPPINGER, a Municipal
Corporation, its ASSESSOR and its
BOARD OF ASSESSMENT REVIEW,
Assigned Justice:
Respondents.
F or Review of the Assessment of Certain Real
Property under Article 7 of the Real Property
Tax Law.
J.S.c.
-------------------------------------------------------------------)(
The petitioner, by its attorneys, Corbally, Gartland and Rappleyea, LLP, respectfully
alleges as follows:
1. The aforementioned petitioner, whose address is c/o Corbally, Gartland and
Rappleyea, LLP, 35 Market Street, Poughkeepsie, NY 12601, at all times herein mentioned,
was and still is an aggrieved party under Section 706 ofthe Real Property Tax Law with respect
to the 2009 assessment roll as set forth in the following schedule.
2. The respondents prepared and completed, according to law, a tentative
assessment roll for said assessing jurisdiction for the tax year 2009/2010 which assessment
roll included an assessment for petitioner's real property, described and assessed as set forth
in the following schedule:
1
CORBALLY, GARTLAND AND RAPPLEYEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET . POUGHKEEPSIE, NEW YORK 12601 . 1845) 454-1110
DESCRIPTION (Tax Map No.): 6157-01-034604-0000 - 2342 Route 9D
Tentative
Assessment
Claimed
Assessment
Final
Assessment
Inequality or
Overvaluation
150,000
50,000
150,000
100,000
3. Respondent Board of Assessors and/or Assessor is authorized to assess real
property in said jurisdiction.
4. Respondent Board of Review is authorized to hear and detem1ine complaints in
relation to assessments and has all of the powers and duties imposed by the Real Property Tax
Law.
5. The Board of Assessors and/or the Assessor prepared and completed a tentative
assessment roll of all real property in said jurisdiction for the tax year set forth in the
aforementioned schedule.
6. On or before Grievance Day, petitioner protested the assessment by filing with
respondents a written application for correction of the assessed valuation, which application
included statements, under oath, specifying the respects in which said assessment was
incorrect and a request that the assessment be corrected and reduced as set forth in the
aforementioned schedule. The said application with statement is annexed hereto and marked
Exhibit "A."
7. The said application with statement was received by respondents, without
objection, within the time fixed by law for the making and hearing of complaints in respect to
assessments.
2
CORBALLV, GARTLAND AND RAPPLEVEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET . POUGHKEEPSIE, NEW YORK 12601 . (845) 454-1110
8. A final decision and determination of the assessment of said real property was
duly rendered by respondents, who failed to correct and reduce said assessment as requested
and finally completed and filed the assessment roll as required by law to the amount set fGlih
in the aforementioned schedule.
9. Thirty (30) days have not elapsed since the latter of the final completion and
filing of the assessment roll and the giving of notice thereof as required by law, or the final day
set by law for the filing of the assessment roll.
10. The said assessment of your petitioner's property on the assessment roll as
finally completed is incorrect and erroneous upon the following grounds:
a. Overvaluation to the extent set forth in the aforementioned schedule in
paragraph "2."
b. Inequality to the extent set forth in the aforementioned schedule in
paragraph "2" in that the assessment is unequal having been made at a higher proportionate
valuation than the assessments of other real property on the same roll and/or other real
property in the same class on the same roll by the same officers and respondents; the specified
instances of said inequality are the assessments of all of the real property and/or other real
property in the same class other than the property of petitioner, in the same assessing
jurisdiction and in each and every parcel thereof. In order that the assessment of petitioner's
real property be made proportionate to assessments of all other real property throughout the
assessing jurisdiction and/or other real property in the same class throughout the assessing
jurisdiction, it is necessary that it be reduced to the amount set forth in the aforementioned
3
CORBALLY, GARTLAND AND RAPPLEYEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET . POUGHKEEPSIE, NEW YORK 12601 . (845) 454-1110
schedule.
c. Illegality to the extent set forth in the aforementioned schedule in that
subject property is being assessed in an erroneous, arbitrary and capricious manner.
d. Unconstitutional to the extent the methodology used by the respondents
is in violation of the Equal Protection Clause of the New York State Constitution and the
United States Constitution.
11. If the assessment at issue is a transitional assessment, such assessment is
excessive, erroneous and illegal in that it exceeds the permissible transitional increase as set
forth in the Real Property Tax Law.
12. Your petitioner is aggrieved and injured by said unjust, unequal, excessive,
illegal, incorrect and erroneous assessment in that, by reason thereof, petitioner will be
compelled to pay a greater amount and proportion of taxes based upon the assessment roll than
petitioner would be required to pay if said assessment had been just, fair, equal and correct.
13. No provision is made by law for an appeal or other relief from the final
detemlination of respondents, except by a review by petition to the Supreme Court and no
previous application has been made to any Court or Judge for the relief herein requested.
WHEREFORE, petitioner pray that said assessment roll be corrected and the
assessment against petitioner's aforesaid real property be reduced to the 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, overvaluation, and error of said assessment against petitioner's said real property;
4
CORBALLV, GARTLAND AND RAPPLEVEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET . POUGHKEEPSIE, NEW YORK 12601 . 1845) 454-1110
and the petitioner have such other and further relief as may be just and proper, including the
costs and disbursements of this proceeding, reasonable related expenses; and that illegal,
unequal or excessive taxes be refunded, with interest, and such additional allowances as the
Court shall allow.
Dated: July(:Q}, 2009
CORBALL Y, GARTLAND and RAPPLEYEA, LLP
BY r?~~
KAREN E. HAGSTROM, SQ.
Attorneys for Petitioner
Office and P.O. Address
35 Market Street
Poughkeepsie, New York 12601
Telephone: (845) 454-1110
5
CORBALLY, GARTLAND AND RAPPLEYEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET . POUGHKEEPSIE, NEW YORK 12601 . (845) 454-1110
VERIFICATION
STATE OF NEW YORK )
) ss.:
COUNTY OF DUTCHESS)
KAREN E. HAGSTROM, being duly sworn, deposes and states:
That deponent is the designated agent for the petitioner herein (see Exhibit B); that
deponent has read the foregoing petition and knows the contents thereof; that the same is true
to deponent's own knowledge, except as to matters therein stated to be alleged upon
information and belief, and that as to those matters, deponent believes it to be true; and that the
reason this verification is made by deponent and not by petitioner is that all the material
allegations (except those as to matters of public record) of said petition are within the personal
knowledge of deponent.
~J
~REN E. HA STRO
FAY E. RICHARDSON
Notary Public, State of New York
No. 60-4678939
Qualified In Dutch~CPl!!1tY (-;j
Commission expires '7-ii 2O-J:::.
6
CORBALLV, GARTLAND AND RAPPLEVEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET . POUGHKEEPSIE, NEW YORK 12601 . (845) 454-1110
Jul 08 09 03:29p
CAPPARELLI
8452975047
pA
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".4r.c.-"'!-~~t:'<'-;J:
NYS BOARD OF REAL PROPERTY SERV1CES
COYVli'LAINT or; REAL PROl'ERTY ASSES8.i\U:NT FOR 20
BEFORE THE BOARD OF ASSESSMENT REVIEW FOR
(city, town village or county)
PART ONE: GEi\""FRAL INFORl\oL..\TlON
(General ir.form:t.ticm and instructions for completing this form are contained inform RP-524-Ins)
1. Name a~d telephone no. of owner(s)
:.:- Dn ~. -L",. .
;,. ~ \ 1"') . ,i \.~ 'r.... " ~"\ C-,
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~-' e" _f' ......" J,." . +.:. - "." I r : f_......# J
\ \ '...Sf :;,.;a,z '. ,{' 0 "II '( u.~"~ . ~. ~u. I~ ,I
Dav n~, ,,~F(.'~ . Q 9 7 ~. 504-7. ,." .
Evening no.'( ) ~S C~ h~
2, Mailing Address or owner{s)
/' . C'" . / ';, / " '4-"":
. .' .' .J ( . h 'J r: lU . (....-. J
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V(/..:'-I...o111 ~ ')(f.'::,.j-C;.r{
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tv L:f' j 2 5"'~? V
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.: . 3. ~ame;address a'nd t~lephone hO. ofr'epresentati ve of owner;.if representative is fi.1ing application: .
. (if applicable';. corr,plete'Part Four on page 4.) . , . :
.; .
. 4-: Pr,?pex:w.location . '. .
..-' .\') I, ..' r:; r'\.' .
.:} ?)'If L' . ,...... () t("T <:;. ..ilL
<::Street Addre~~. -, .:'
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,-j CIty/Town., .\ ','
> ></o..,\)")\V\,~l\( S' .
. " . \ ~chobDDistrict
5. Pro pert-I identification (~ee tax bil~ OF assessment roll)'
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Tax map number or sectiorJblockllot .r-:3 y.C l\ t.-I
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. ,'. ".- ~
.' 'Vi11age-(ifanyr".-
.;...' . I'.. ....
\ ') ~0't"L I.......:.,). '~
, .' _ - ~ - ,Cou~lty,'. '
Type of property:
R:.sidence
Fann
Vac ant land
ri f. .\."""
'Other ('-, I I !
CommercIal
Industrial
Description: :':.. ',,\ ~.J~ \ \
\ .\
\...., 1
, ,
"---- ~'* h
V\ .
".ld
~,.....( n
6. Land $
Total $
. ~ ,,--..,
~ ::-) ~'---'
F '.
, l: ( \_ ,
60DZ ~ l A"'IW
3:lf:l::iO ~1l:jOSS:lSS'f
O:lUHaO:U:'
Assessed value appearing on the assessment roll:
..
7. Property owner's es~~.ate of current full market value ofproperrj (see Part Two on page 2) $r.::) (7, C:(-:'c"
...,
Jul 08 09 03:29p
p,5
PAR', TWO: IC;FORl"1ATlON NECESSARY TO D'ETERc'>llNE VALuE OF l'ROPER~Y
. (If addltional ex.planation or documentation is necessary, please at+"ch)
CAPPARELLI
8452975047
" .
lnr onnation to ;upport the value of property c1aime d ir, part One, iterr. 7 (co mp lete one or more):
,/", ',- il -j,"'1
Jl.- Pmchase pc'" of property: ..... ......... ...... ......................... ........,....,...,...... ...... ........$ .'" . . l \.' V
1.
a
Date of purchase',
T errns:
,., . ([.".\'1-r,'u't, (\'-")~~\I\"
I ,~
Cash . 1-.7 Con,ract
\ '" ,.:.A K
-\. "" v_........ -
,c Relatio",oip betwee~seller and purchaser (parent-<:hild, in-laws, siblings, etc.):" YO 1/-'-
, ' . .
d. Per~onal property, if an~;, included in purchase price (n,lmiture, livestock" etc.; attach list and
sales tax recelpt): ' '
Other (explain)
b.
2, ~ Pro'perty. has been recently ()ffere~ for sale (at~ch c~~Y oflisting agreement, if.any):
When and fo'r hov,.: long:
H'o'.',,' offered:
,~sking price:' $ ,
3,' ~~p~opertY has 'been,recently ippr~is'ed (atta~h ~Opy)~ ~1he.n: ~ By'\\~om:, .
'" . 'F>u~ose of appraisal:
.' .,
-: App'r<l;ised value': $,
'.- " . "
, ". " ' " ' : '.
4. :'. ~ Description Qf.ny, bui ldings o'rimprovem!,n,ts located oq the property, i~"\uding year of.. ,
, ~6nStruetio~ar.dpIesent eonditionU ",'0 . ~),~i \ -l.~' f ' 'r- ',. <.\ ~ " l..,'+~, ,.L
" " ' ' .' . ,.' a' l
..
._ . vv:..\ :.J ,
...:....)'"r;:' ,','
.~ .,.. .......
""'. ~
~ }-t .c....:..(
. tv" .J
"'_',: <, "~:: ,':')'i',
( I j ", Mw~ (', h ~ - '-, '
, '
5, ~ Bu ildi" gs have been recently'reinodeled, construe led or ,dditional impr 0 ,'emen ts lOa d'e;
Cost $. '
Date Completed:
Date Started
Complainant should 'submit construction cost details where avai1able.
6 _ Property is income producing (e.g" leased or rented), commercial or industrial property and the
comp~ainant is prepared to present detailed information about the property inc1uotng rental income,
operating expe:1ses, sales volume and income statements,
7, '_ AdditioE:J.; supporting dO~l!~entatLon (check if attaGhed).
.~
Jul 08 09 03:30p
CAPPARELLI
8452975047
p,6
J
..1....-... \l.V/l.,J':"J
:P ART THREE: GRCnn'mS FOR COMPLAl~l
A. l:NEQUAL ASSESS!VffiNT (Compl~tf items 1.4)
). The assessment is unequal for the following re?-son: (check a or b)
a._ Tne assessed value is at a higher percentage ofva\.ue than the assessee. vatue of other real prcpehy o..n the
assessment roE.
b,_ The assessed value ofreal property improved by a one, two or ihree fani1y reside,nce i.s at a higher ~er.
centage of fu] (market) value than the assessed value of other residential property 011 the assessrnentrol1 or
at 2. highe~ ~>::':rcelltage of fuE (market) value t11an the assessee. value of all real property on the assessment roE.
2. The complainant beli-eves this property should be assessed at % of full value based on one Dr :nare of the
following (checkofle or mare): .
a._ The latest State equalization rate for the city, town or village in which the property i5 located is ~%,
, b,_ The latest residen:ial assessment ratio .established for the city, town 0:- village in whi~h' the reslde;ntial'
property is l09ated. Er.:er latest residential assessment ratio onl/if property is improved by a one, two or
fhree family residence . %. ' .
c,_, Statement of the assessor or other lo'cal official that prope:1::{ has been assessed at .
d._.otheJ (explain on attached sheet). , .
3. Vaiue ofptoperty from. P<.rt cne #7 "....,...'..,...;"..,."............",.......,.....'....",............"...:,...............'.",$
4~ Complainant believes the as~essnient should bs: redL:ced to .....".."........,......:.;,...,....,.........,...:.......$ .~O, C.:(.'C.C:..':'
,:' ", B. EXCESSIVE ASSESSM~:.'\T (Check on(or more)
The assessment is excessive for Hie following reasort(s)'; .. ': . . ,
1. The assessed .:value exceeds the fun value of th'e prdperty. .: .:..... '.'. ,: '.' ....,
~A..ssessedvalue 'of p;operty .,......~.., .."....,.:,:.:':.;.;. ... ,....".~....,.:. ..:.:..,; :;.:,:..:,..:...........,. ;,......,..,. ,.:'$. J'j, ~', iJ (X",Ll":::' .
b. Complainant bdie'ves that assessment should be'reduced to .'fuli";alue' of (Part one #i) ;,.......$ -' <' (. (;i~ i ..C ;::; .
c. A~ttachlisr()f parc'e1s. upon 'which compiilinant relies for objectlQr'I,:if applicable. ..' " .
2,' ....:...- The' taxa':>le assessed value is excessi~~'bec'ause of.the de~~al of all or portion of a 'pa&al exemptio~
3. Sp'ecify exemptioq (e,g., senior citizens, vete.rar"s, school b.x reIief[ST ARJ). ..' '.' .', '
~:. . ~~~~~ ~;~e~~;,~~:~~;~l,~~~~~, .::::':.:~::::: :~;:~':/::>:::::::'::::::::::::.:;::::::~ :~:~:': ::::::::::::'::::::::::::::::::.:~:'::::~ . .
d. If.applicatio:n for exemption was fiIe'd, attach copy ofapulication to.thi5 'complaint:, . ..'......,'.'.,
3. _~inproper calculaticn:cftransitiol).ass'~ssment: (Applic.~bl~ .oniy il}. appr':>~ed a~s'eSsing unit '",'hich,.has idppted.
. transition assessments.) " .' " .' , ,. . -, '.'. , "
. . :~::'. .i~:~:;i~6~ :~~~:::~~~ '~i~i'~'~d..::::'~~::~::::t:::>,:~,~::::: :,:::~:;:~~::::.:::,:~~:::::.:::\.:::::::,:': :~::~::~'~'::~~::.::\'~:.::: ',::::,:'; '.
%.
" C. UNLAWFUL)..SSESSMENT(Ch~ck'one ~r more).
T:1.e assess'mentis un:awful for the following rea'so.n(s): , ~: ., . .
1. ~ Property is wholly exempt. (Specify .exemption (~.g.;i1onprofit organization)) ;,
2. _ Property is entir~ly 0 '.ltside the boundaries of the city, to',1,oi1, village, school'disttict or special district in which
.' it isde.siguted as b~ing located , '
3. . ------,:Property has been assessed'and entered on the assessment rolloY,a person or body withounhe authority to
make the entry. . . ,
4. _ Property cannot be idenUied from description or tax map mmlber on the assessment roll.
5. _ Property is special franchise properly, the assessment ofv.;hich ex,:eeds the final assessment thereof as
determined by the State Board of Real Proper1yS ervices. (Attach copy of State Board cenificate,)
D. MISCLASSIFICATION (Check one)
The property is misclaSsifieci for the fol1o"ving reason (re1evanton1y in approved assessing unit WhlCb estabHsh.
homestead and non-homestead tax rates). , .
_ Class designation on the assessment roll:
I. . _ Complainaat belleves class designation should be
2. _ Tr_e assessed value is improperly al1ocated..between homestead aria non-homestead real property.
Allocation of assessed value on assessment roll
Homestead ...,....""...$
Non -Homestead .,."..$
C1aHr.ed allocation
'-'
.~
Jul 08 09 03:30p
CAPPARELLI
8452975047
p.7
.r<.r- ~j~'" l.l u'vt.)
PART FOUR: DESIGNATION OF REPRESENTATIVE TO rvv,.KE COMPLAINT
r'
I
~.,,'
"0,J; .
I, " ; .,~ ;lrJ"~ (i" ii ." eomp'ainont(O< om", th,",oD '.".,by
d''''gno'' I I ~ to act "noy "p,,,,n"'i,, ,naay ,ad,lI
p' ",,,d w." b ,fa" th' be"d 0 f ",,,,ment ",vi,w 01 th" ity Itownivillag,locumy ,[ ; {. o. pn: .. " (' .. for
p.'!''''' of revie wing th, """,.,nt af my ,,,,I P'Op,rty " i I appears on th' .m..,(yeat) ciJmt!v," am>sn"ntrO 11 0 [
such assessing unit.
-1 '
,_. 2 J ~ C 'j
Date
>
" ,~. / . . . c:. ..
... .'r' _ c..." .- '."L-"~_',f -
Signature of owne:- (or offIcer thereof)
, PART F:rvE: CERTIFICATION' ,
, ,,"'Iy that.all "'''m,n'' mad' 00 ilil; application m ttoo. and earr,el to b, b"t 0 I my knawled g' ,nd beli,f, ..d ]
,od,,,t..d thaI th, making of any wir~l [ats' ,tatemeol ofmal,,'a] fa" hoieia. will ,.bi<" m, to "" prcvi,!an' of th,'
P'~nal Law releva'nt to tr.t: r....3.king ana filing of fals~ instruments. . ' .
.. ~ (
Co' (, ..;., <.' .~,'<.-~/.--. -J' ,
,'-' ..
~ 'j" ~
, ;, .... 1_
. Sipatcre of ownej:.{ arre?resentative)
. . pf\RT SIX: STIPULATION ..' . .
Tho com? "in> ot C" comp; ,; o,at'; cop ""ntat' v, fand ",,,,,,r Cn, """or d"igna"d 1>y , m'i' iity 0 I th, .bo;cd 0 f.
. "",io") whD" ,ignat.'" app",.bdow "ipu"'" iliat the follnwlng a",,,od ,al.' i, to b' appllod to the abov,
d"cribOdprop'rty cn tho _(ym) .,,,,,m..ttoll. pndS" '..:'" , To~,J$: .' .. ..
. 0'( Ch"k bOK \[.'tipur,ti aD '?P.;;'V., ",,,,ption. indi",t,d in hi: Thi", ,eeri', E .2. '0' C.l.) . .
, , . . .' ' . . ' . "
. Date
Date
Complainar~t 6r-representat~ve
-
. Assessor
~
'.: '.SP ACE BELOW FOR USE O~ BOARD. OF.A.SSESSME:NT REVIEW
i;"': . . " : ' '... . 'Disposition .,"...': .' '- .
[] Une~'Jal assessment. , ....:. ' ( 1 Ex.cess'~v'e assessment .
t .) Unla"H'fulasS-essment.' . [ 1 Misc1assification .
. [J 'Ratificatiol'l af stipulat.e.~ ass~ssmeIlt [ ) N? change. in assessmen.t
Reason'
.'
=:
Vote ()n Complaint
( ] An concur
[ All concur ~x.c'ept. -'
( 1 against
[] abstain.
I. absent
Name
[ 1 against
[ 1 a'osta in
L) ~bsent
Decision by ,
Boa.rd of Assessment Revif:,~'
~ ' .
. $
$
$
Name
Tent:ltive assessment
Total assessment $--
Trar.s Lt:on assessment (if any) $.:...-
Ex.er:1pt amOU:lt....... ... ........$
Tax~ble assessment...............$
Claimed assessment
$'
$
$-
$
Class designation and aHuc;<ltion of assessed value.(if any):
Homestead ." ..,.":... ..".......$~ $
Non-hcmcsteac. .... .u....... .....$ $-
Dace notifLcalion mailed to complaLna:lt . ,
5:
$
'-
'-,
DESIGNATION OF AGENT
CORBALL Y, GARTLAND and RAPPLEYEA, LLP
35 Market Street
Poughkeepsie, New York 12601
CORBALL Y, GARTLAND and RAPPLEYEA, LLP and its representatives are hereby
authorized to file and verify as agent a grievance complaint before the Board of Assessment
Review before the Town of Wappinger for the 2009 tax roll and to initiate tax review
proceedings for the reduction of real property taxes for the following property and to
represent the petitioner in all appeals therefrom.
PROPERTY LOCATION:
2342 Route 9D
Town of Wappinger
Tax ill: 6157-01-034604-0000
Dated: July 112-, 2009
FPA STAR, INC.