Lawrence Development Realty, LLC
JUL/28/2008/MON 11:34 AM PATRICK F MOORE ESQ
FAX No. 18454735951
P. 001/001
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
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hl the Matter of the Application of
RECEIVED
iut 2 9 2008
TrWI~ I (~;r::Rtt
-against-
NOTICE OF
APPLICATION FOR
REVIEW OF TAX
ASSESSMENTS
Index No.: 2008/ SS7f
LAWRENCE DEVELOPMENT REALTY, LLC
. Petitioners,
ASSESSOR FOR THE TOWN OF WAPPINGER., THE
BOARD OF ASSESSMENT REVIEW OF THE TOWN
OF WAPPINGER., THE TOWN OF WAPPINGER,
THE SUPERINTENDENT OF WAPPINGER CENTRAL
SCHOOL DISTRlCT and the
WAPPINGER CENTRAL SCHOOL DISTRICT,
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YEAR: 2008
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. Respondents.
For a Review of a Tax Assessment Under Article 7
of the Real Property Tax Law for property of the
Petitioner located in the TOWN OF WAPPINGER.
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PLEASE TAKE NOTICE, that upon the annexed Petition, dulyveri:fied on the
18th day of July, 2008, an application will be made at a Special Term for Tax Certiorari
of the Supreme Court of the State of New York, to be held in and for the County of
Dutchess, at the County Courthouse, located at 10 Market Street in Poughkeepsie, New
York, On the ~ day of September, 2008, for the review under Article 7 .of the Real
Property Tax Law of the State of New York of the tax assessment on certain real property
described herein, to the end that all proceedings, decisions and actions in the matter of the
said assessment of said property may be reviewed, and for an order reducing, vacating or
correcting said assessment, and granting such other, and further and different relief as
will be applied for and to the Court may seem just and proper.
Dated: July 18, 2008
TO: RESPONDENTS:
PATRlCKF. MOORE, ESQ.
Attorneys for Petitioner
299 Main Street
Poughkeepsie, NY 12601
(845) 473-7773
ASSESSOR FOR TOWN OF WAPPINGER
BOARD OF ASS:ESSMENT REVIEW OF TBE TOWN OF W APPlNGER
THE TOWN OF WAPPINGER.
SUPERINTENDENT OF TIlE WAPPINGER CENTRAL SCHOOL DISTRICT
WAPPINGER CENTRAL SCHOOL DISTRICT
PA1RICK F. MOORE . ATTORNEY AT LAW . 299 MAIN STREET . POUGHKEEPSIE. NEW YORK 12601
JUL/28/2008/MON 11:31 AM PATRICK F MOORE ESQ
FAX No. 18454735951
P. 003
SUPREME COURT OF THE STAlE OF NEW YORK
COUNTY OF DUTCHESS
-------------------------------------~~-----~~~--~~~--~-~-~~-~---~-~-~J{
In the Matter of the Application of
LAWRENCE DEVELOP:MENT REALTY, LLC,
PETITION FOR
REVIEW OF TAX
ASSESSMENTS
-against-
Petitioner,
Index No.: 2008/
ASSESSOR FOR THE TOWN OF WAPPINGER, THE
BOARD OF ASSESS:MENT REVIEW OF THE TOWN
OF WAPPINGER THE TOWN OF W APPINGE~
THE SUPERINTENDENT OF WAPPINGER
. CENTRAL SCHOOL DISTRICT and the
WAPPINGER CENTRAL SCHOOL DISTRICT,
YEAR: 2008
Respondents_
For a Review of a T~ Assessment Under Article 7
of the Real Property Tax Law for property of the
Petitioner located in the TOWN OF WAPPINGER.
-------------------~-----------------~----------~-~------------------J{
TO THE SUPREME COURT OF THE STATE OF NEW YORK:
The petitioner above-named respectfully alleges as follows:
FIRST: That your petitioner is a taxpayer in the municipality whose Board
of Assessors is the respondent herein and is the oWner or lessee of1ands and premises
hereinafter described and situate in said municipality, or an aggrieved party within the
meaning of Section 706 of the RP -T.L. of the State of New York.
SECOND: 1bat at all times herein mentioned, the Assessor of the said
municipality was authorized and required by law, for the purpose of taxation, to assess
and value all the real estate in said municipality on one common and general principle of
valuation which shall apply alike to all real estate assessed within said municipality,
inclUding improved and unimproved property ~ and in the case of improved property, to
value the land and buildings and improvements thereon separately; that at all times herein
mentioned the Board of Review was authorized and required by law to review the
assessments made and determined by the Assessor.
THIRD: That respondents prepared and completed a tentative assessment
roll for said municipality for tp,e tax year 2008, and that your petitioner's lands and
premises were described and assessed' on said assessment roll as set forth fn Schedule
"A" attached,
PATRICK F. MOORE · AITORNEY AT LAW . 299 MAIN STREET . POUGHKEEPSlE. NEW YORK 12601
JUL/28/2008/MON 11:31 AM PATRICK F MOORE ESQ
FAX No. 18454735951
P. 004
FOURTH: That within the time allowed by law for complaining and filing
protests to said assessment roll. your petitioner. claiming to be aggrieved and feeling
unjustly. unfairly and unlawfully assessed, did complain and did file a due and timely
protest against the assessment set forth herein, which was received and accepted as
s~cient. and did apply for a correction and reduction of the same and presented to and
filed with the said Assessor and Board of Review a verified application to reduce'the
same. The petitioner complained therein that none of the properties set forth in said
assessment roll, including the property herein described, had been assessed upon one
common and general principle of valuation which shall apply alike to all real estate
assessed within unequal, excessive by reason of over-valuation, excessive, unlawful aru;l
unjust in that it had been made at a higher proportionate vi;1lue than the assessments on
other properties in said municipality on the same roll, which over-valuation, .
overassessment and inequality have resulted in injury to ~e petitioner, and did specify as
instances in which such inequality existed, all other real estate in said municipality. Said
statement of protest is hereby incorporated in this petition by reference thereto with the
same force and effect as though set forth herein at length. In order to be equal and
proportionate with the assessments of other real property upon said assessment roll,
petitioner asked that the said assessment should be reduced as set forth in Schedule "A"
attached.
FIFTH: That said Board of Review received and acted upon said protest
and application for reductiOn of assessments and refused and failed to correct or reduce
said assessment to said requested conect assessed valuations.
SIXTH: 'fhatthirty'days have not elapsed since the final completion and
:filing of said assessment roll and the first posting or publication of the notice thereof. as
required by law. That said lands and premises were assessed and. descrIbed on the final
assessment roll as set forth in Schedule "A" attached.
SEVENTH: That the final assessment of said property is unequal. excessive by
reason of overvaluation, excessive and unjust, and the property is actually of an
assessable value not to exceed the values as listed in Schedule" A" attached, and that the
extent of such overassessment is as set forth in Schedule "A" attached.
EIGHTH: That the said assessment of the within property is unequal,
excessive by reason of overvaluation, excessive. unlawful and unjust upon the following
grounds: (A) That the said assessment is unequal and unjust in that the said property is
not assessed on one co:m.mon and general principle of valuation adopted by the Assessor
in assessing generally the real eState within said.municipality; (B) That by reason of such
inequality. the said assessment has been made at a higher proportionate valuation than the
assessment of other real estate on said assessment roll, and as instances in which such
inequality exists. your petitioner specified all other real estate in said municipality on the
said roll, and the assessments and valuations therein stated; (C) That the said assessment
is unlawful in that it is excessive and the assessment has not been determined by the
application of the established ratio; (0) That the extent of the overvaluation and
overassessment complained of and protested is as stated herein; (E) That the said
assessment and assessment roll is illegal, not uniform, was not made for the putpose
specified, and in the manner required by the laws of the State of New York. the
Constitution of the State of New York, and the Constitution of the United States of
PATRIC\( F. MOORE . ATTORNEY AT LAW . 299 MAIN STRE~ . POUGHKEEPSIE, NEW YORK 12601
JUL/28/2008/MON 11:32 AM PATRICK F MOORE ESQ
FAX No. 18454735951
P. 005
America; (F) That the assessment has been arbitrarily ~tained by the Assessor and
that the equalized value; or full value. placed thereon by the Assessor is not the true value
of the property; and (G) That the assessment of the said property has been made at a
higher proportionate evaluation the assessment of the other taxable real property of the .
same maj or type, as. det~ed by the State Board of Equalization and Assessment~
pursuant to Bection 1200 of the Real Property Tax Law. and your petitioner specmces; as
instances in which s~h inequality exists, all other real estate of the same major type as .
the within property l;lS assessed upon said assessment roll and the assessments and
valuations therein stated. The extent of such inequality and overvaluation is as set forth
in Schedule" A" attached.
NINTH: In the event that the assessment at issue is or should be subject ~o a
transition assessment and/or exempt or partially exempt and has been incorrectly
o calcula.ted, oronot set forth at all on the taxable assessment roll, the assessment should be
reduced as it exceeds the statutory formula and/or is unlawful, unequal and excessive.
TENTH: That your petitioner is aggrieved and has been injured by the said
unequal. unjus~ excessive, unlawful and excessive by reason of overvaluation
assessment, and will be required to pay a greater amount and. proportion of taxes than
said petitioner would be required to pay if the said assessment had been just and equal,
and that your petitioner is or will be injured thereby_
ELEVENTH: No previous application has been made for the reliefherein
requested.
WHEREFORE, your petitioner prays that the Court review all and singular the
proceedings, decisions and actions of said Assessor and of the said Board .of Review in
the matter of the tax assessments and assessed valuations of the real property described
herein, and that the said tax assessments and assessed valuations be modified, corrected,
vacate~ reduced, and be properly equalized to assessed valuations of other real property
on the same rolls in order to secure equality of assessment, as the case may require. and
that the respondents refund to petitioner all excess taxes, and that the petitioner have such
other and further relief as may be just and proper in the premises; and that the petitioner
be awarded the costs and disbursements of this proceedings. together 'With reasonable
expenses, including the fees of experts and attorneys and for such other and further relief
. as the Court may deem prop~, together with the costs and disbursements of this
proceeding.
Petitioner:
BY:
LAWRENCE DEVELOPMENT REALTY, LLC
~--..
~ HNLAWRENCE - -
PATRICK f. MOORE . ATTORNEY AT LAW . 299 MAIN STREET . POUGHKEEf'SI~. NEW YORK 12601
JUL/28/2008/MON 11:32 AM PATRICK F MOORE ESQ
FAX No. 18454735951
P. 006
SCHEDOCE"A"
Property Description
$
$
$
Inequity and
Overvalue and
Extent Unequal
and/or Excessive
Assessment
$
Original.
Assessed
.' Value
Claimed Full Confirm.ed
, Valuation Assessed
Valuation
(Grid No.)
Sect. 19-6259
Block 02
Lot 530791
2.5 Million
2,000,000.00 2.5 Million
500,000.00
(Address)
1820 Route 376, Poughkeepsie, New York 12603
(ToWn of Wappinger)
Before application of equalization rate of 100%. After equalization rate is applied,
the Claimed full Value Assessment is $2,000,000.00.
Based on Equalization Rate and Claimed full Valuation, the Assessment should be
reduced to $2.000.000.00. '
PATRICK F. MOORE · ATTORNEY AT LAW . 299 MAIN STReET . POUGHKEEPSIE. NEWYORK 12601
JUL/28/2008/MON 11:32 AM PATRICK F MOORE ESQ
FAX No. 18454735951
P. 007
AUTHORIZATION
I, the undersigned, being an aggrieved person within the IDe:'In1lJg of the Real
Prouert'V Tax Law, or an officer or partner of such aggrieved person, as complainant,
hereby designate and authorize PA1RICK F- MOORE, ESQ. with law offices located at
299 Main Street. Poughkeepsie, New York 12601; 1) to act as my representative in any.
and all proceedings before the Board of Assessment Review of the municipality
mentioned below for purposes of reviewing the ~sessmentofthe following real property
as it appears on the assessment roll of such municipality; 2) act as my agent to verify,
serve and file a petitioner for review of said real property assessment, pursuant to Section
706 and Section 730 of the Real Property Tax Law; and 3) act as my agent to claim. and
receive any and all property tax refunds resulting from said finn's representation in any
assessment reduction proceedings:
ASSESSMENT YEAR: 2008
COUNTY:
DUTCHESS
TAX YEAR: 2008
MUNICIPALITY:
TOWN OF WAPPINGER
TAX YEAR: 2008
GRID NOeS): Sect. 19-6259, Block 02, Lot 530791
ADDRESS: 1820 Route 376
Poughkeepsie NY 12603
(Town of Wappinger)
Petitioner: LAWRENCE DEVELOPMENT REALTY, LLC
BY, ~~__ _
DATE: July 18, 2008
PA'11UCK.r: MOORE . ATTORNEY AT LAW . 299 MAIN STREET . POUGHKl:EPSIE, NEW YORK 12601
JUL/28/2008/MON 11:32 AM PATRICK F MOORE ESQ
FAX No. 18454735951
P. 008
SCHEDULE OF PROPERTIES
VILLAGEn"OWN!CITY; , TOWN OF WAPPINGER
TAX MAP LD.:
ADDRESS:
GRID NO(S); Sect_ 19-6259> Block 02> Lot 530791
1820 ROUTE 376
POUGHKEEPSIE, NY 12603
(TOWN ,OF WAPPINGER)
Ji'A11tIC:I( F. MOORE . ATTORNEY AT LAW . 299 MAIN STREET . POUGHKI:e'$'~. NEW YORK 12601