Wappinger Shopping Centers, LLC
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SUPREME COORT OF TaE STATE OF NEW YORK
COUNTY OF DOTCHESS
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'1 ra JUL - 9 Mi \\: \ 4
In the Hatter of
WAPPINGER SHOPPING CENTERS, LLC
Petitioner,
PETITION ~I?
Index No. A' tJ08 - Tr't-3
-against-
THE ASSESSOR OF THE TOWN OF WAPPINGER', AND
THE'BOARD OF ASSESSMENT REVIEW OF THE TOWN
OF ,vJAPPINGER,
Tax Map Description
Grid:. 19-6157-02-653974-0000
Respondent!'3.
Tax
Year 2008/09
RECEIVED
JUL 0 9 2008
TOWN CLERK
NOTICE OF PETITION
TO THE RESPONDENTS WITHIN NAMED:
PLEAS E TAKE NOTE THAT, upon the annexed ver if ied peti tion, an
application will be made, pursuant to the provisions of the Real
Property Tax Law at lAS for Tax certiorari of this Court, to be
held at the courthouse located at 10 Market Street, Poughkeepsie,
New York 12601 on September 12, 2008
at 9:30 a.m., or as soon
thereafter ~s ~ounsel can be heard, for thereli~f prayed ~or in
said petition, upon grounds set forth therein, and for such other
and further relief 'as may be just and proper under the
circumstances.
Da ted: July 7, 2008
RECEIVED
ASSESSOR'S OFFICE
JUL 09 2008
TOWN OP, WAPPINGER
ASSESSOR'S OFFICE
20 Middlebush Road
Wappingers Falls, N.Y. 12590
I
DA 0 G. KOCH, ESQ.
Attorney for Petitioner
170 Old Country Road Suite 315
Mineo1a, New York 11501
( 51 6) 2 9 4 -9 71 0
SUPREME COURT OF TgE STATE OF NEW YORK
COUNTY OF DUTCBESS
In the MatteC' of
WAPPINGER SHOPPING CENTERS, L L C
PETITION
Ind~x No. cf26/J &' --</9/,3
Petitioner,
-ag ainst-
THE ASSESSOR OF THE TOWN OF WAPPINGER, AND
THE BOARD OF ASSESSMENT REVIEW OF THE TOWN
OF V'~APPINGER,
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Respondents.
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TO THE SPPREME COURT OF THE STATE OF ~EW YORK:
The above-named petitioner, by his attorney, DAVID G. KOCH,
ESQ., respectfully alleges as follows:
1. At all times herein mentioned, petitioner was and still is
a taxpayer of the municipality whose Assessor 1S the
respondent
herein
(hereinafter
referred
to
as
lithe
assessing jurisdiction") and is an aggrieved party with
respect to the assessment with-in the meaning of S706, Real
Property Tax Law, State of New York.
2. The respondent has heretofore prepared, completed and per-
fected, purportedly according to law, an assessment roll
for the assessing jurisdiction, for the tax year "2008/09
which assessment croll incl udedc an assessment for your
petitioner's real property,
descr ibed in column I and
assessed as set forth on page 3 in column II of the
following schedule:
-2-
Col Ufon I
Column II
Petitioner: WAPPINGER SHOPPING CENTERS, LLC
File No: D-W-U-l
Co lUl11n I IT Co 1 umn I V Co 1 umn V
Extent
Town WAPPINGER Orig inal ClailTBJ Confi rmed Unequal
Village Valuation Valuat:ion Valuation and/or
S.D. Wappinger5 CSD Excessive
Sec. I Olock Lot -
I
Land $ 600,000 $ * $
Grid: 19-6157-02-653974-0000
'l'otal $ 17,150,000 $ 980,000 * $ 16,170,000
Land $ $ * $
Total $ $ * $
Land $' $ * $
Total $ $ * $
Land $ $ * $
Total $ $ * $
Land $ $" * $
Total $ ,$ * $
Land $ $ * $
Total $ $ * $
Land $ $ * $
. . Total $ $ * $
*Same as Cohron II except as otherwise in:Hcated.
-3-
3. Petitioner duly made and filed with respondents a written
application and statement under oath, to have said assessed
valuation of said real property corrected and revised, specifying
therein the respect in which the assessment complained of was
incorrect, and which application and statement sought to reduce
the assessment complained of as set forth in Column III Paragraph
2, Page 3. The application and statement are hereby referred to
and made part hereof as though fully set forth herein.
4. Upon information and belief, a final decision and
determination on the application and statement were duly rendered
by respondents who failed to reduce the assessment as requested
and confirmed the assessed valuation of petitioner's property as
set forth in Column IV Paragraph 2, Page 3.
5. Thirty days have not elapsed since the filing of the certified
copy of the completed and verified assessment roll as required by
law.
6. The assessment of petitioner's property is erroneous upon the
following grounds, as more fully defined in R.P.T.L. ~522 which is
incorporated by reference herein: (a) Excessive (to the extent set
forth in Column V Paragraph 2, Page 3); (b) Unequal (to the extent
set forth in Column V Paragraph 2, Page 3). The assessed value is
at a higher percentage of value than the assessed value of all
other real property on the same assessment roll. The specified
instances of such unequal assessment is the assessments of all of
the real property in the assessing jurisdiction and each and every
parcel thereof; and (c) Unlawful in that this property and all real
property in the assessing unit is not assessed at a uniform
percentage of value as required by R.P.T.L. ~305 (2), and/or
contrary to R.P.T.L. ~502 Form of Assessment Roll, and/or contrary
to R.P.T.L. ~550(2) Clerical Error, and/or R.P.T.L. ~550(3) Error
of Essential Fact, and/or R.P.T.L. ~550(7) Unlawful Entry, and/or
R.P.T.L. ~301 Valuation Date, and/or R.P.T.L. ~302 Taxable Status
Date.
-4-
7. In the event that the assessment at issue has or should have a
R.P.T.L. s485-b Business Exemption and petitioner's property has
failed to receive all or a portion of the R.P.T.L. s485-b
(business investment) exemption or other partial exemptions to
which it is entitled, or that respondents have failed to properly
calculate such exemptions, the assessment should be reduced as
excessive, unequal and unlawful.
8. Petitioner is aggrieved and injured by said unequal,
excessive, illegal, unlawful, and/or erroneous assessment (as
defined in R.P.T.L. s522), and will be required to pay a greater
amount and proportion of taxes than petitioner would be required
to pay if the assessment had been equal and not excessive,
illegal, unlawful and/or erroneous.
9. No provision is made by law for an appeal or other relief from
the final determination of the respondents except by a review by
petition to the Supreme Court. No previous application for the
relief herein asked has been made to any court or judge.
10. If there is more than one petitioner herein, the word
"petitioner" shall mean "petitioners" or "each of the
petitioners", and if there is more than one tax lot and assessment
herein, the word "assessment'l shall mean "assessments" or "each of
the assessments", and as used herein the singular shall include
the plural and the plural shall include the singular, as the
context requires.
WHEREFORE, petitioner prays that the Supreme Court review and
correct on the merits, the final determination of respondents on
the grounds set forth in this petition, and that the Court take
evidence to enable petitioner to show the unjust, unequal,
excessive, unlawful, illegal and erroneous assessment of the real
property to the end that the assessment may be reduced to the
full, true and market value thereof for land and improvements, and
to a valuation proportionate to the assessments of all other
property in the same assessment rolls for the same year, so that
equality of assessments will result, and for such other and
further relief as the Court may deem proper, together with the
statutory interest, costs and disbursements of this proceeding.
DAVID G. KOCH, ESQ.
170 OLD COUNTRY ROAD
MINEOLA, NEW YORK 11501
(516) 294-9710
-5-
p:\docs\suf.ups\page4.5
AUTHORIZATION
The undersigned, being an aggrieved person within the meaning of
the REAL PROPERTY TAX LAW, or an officer, member, or partner
of such aggrieved person, hereby authorizes DAVID G. KOCH, ESQ., or
any attorney employed by such firm, to act as our agent to:
(1) Make and serve a statement (also known as a complaint or
protest) pursuant to Sections 512 and 524 of the RPTL,
specifying the respect in which the assessment of the property
listed below is excessive, unequal, unlawful or misclassified.
(2) Verify, serve and file a petition for review of real property
assessment pursuant to Article 7 of the Real Property Tax Law.
(3) Such firm is authorized to represent the undersigned in all
proceedings before the Board of Assessment Review and the
Supreme Court of the State of New York, and all appeals
therefrom.
This authorization applies to the following property:
COUNTY: DUTCHESS
ADDRESS: U.S.9 & Myers Corner Road, Wappingers Falls, NY
TOWN: WAPPINGER
VILLAGE: UNINCORPORATED
TOWN DESCRIPTION: Grid: 19-6157-02-653974-0000
S.D.: Wappingers Central School District
DATED: January 2, 2008
FILE NO: D-W-U-1
WAPPINGER SHOPPING CENTERS LLC
PETITIONER
/"" , r<<;,~,~""-
BY:. ':2?/~""'----~
RALPH TAWIL, MEMBER
Index No.
621J~~- ~9t,3
Yeat"' 2008/09
D-W-U-l
NEW YORK STATE SUPREME COORT: COUNTY OF DOTCEiESS
WAPPINGER SHOPPING CENTERS, LLC
Petitionet"'~
- against -
THE ASSESSOR OF THE TOWN OF WAPPINGER, AND THE BOARD OF
ASSESSMENT REVIEW OF THE TOWN OF WAPPINGER,
Respondents.
NOTICE AND PETITION
DAVID G. KOCH, ESQ. Attorney fot"' Petitioner
170 Old Countt"'y Road
Mineola, New York 11501 (516) 294-9710
VERIFICATION
STATE OF NEW YORK, COUNTY OF NASSAU
ss. :
The undersigned, being duly sWot"'n ~ deposes and says:
that
deponent is the agent for the petitioner het"'ein~ that deponent
has read the foregoing petition and knows the contents
thet"'eof; that the same is tr ue to deponent I 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
matet"' ial allegations (except those as to matters of public
record) of said petition are within the per-sonal knowledge of
deponent.
Sworn to before me this 7th
day of July / 2008
r1A~ll t::. ..' Y MId '~I/I;?
NOTA..qy PUBLIC
CHRISTINE D. BENEDETTO
NOTARY PUBLIC, State of New York
No. 4866436
Qualified in Nassau County _ . .
Commission Expires Aug. 4, ~
-7-
:v~
KOCH, ESQ.