Wappinger Shopping Centers, LLC
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In the Matter of
WAPPINGER SHOPPING CENTERS, LLC,
D-W-U-l
~sEYE8~!SVED
OFFICE
JUt 1 6 2007
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
PETITION
Index No.
2007. -<t /03
Petitioner,
-against-
THE ASSESSOR OF THE TOWN OF WAPPINGER, AND
THE BOARD OF ASSESSMENT REVIEW OF THE TOWN
OF \iJAPPINGER,
Tax Map Description
Grid:19-6157-02-653974-0000
Respondents.
Tax Year: 2007/08
TO THE RESPONDENTS WITHIN NAMED:
RECEIVFII
JUL 1 6 2007
TOWN CLERK
PLEASE TAKE NOTE THAT, upon the annexed verified petition, an
NOTICE OF PETITION
application will be made, pursuant to the provisions of the Real
Property Tax Law at IAS for Tax Certiorari of this Court, to be
held at the courthouse located at 10 Market Street, Poughkeepsie,
New York 12601 on September 6, 2007,
at 9:30 a.m., or as soon
thereafter as counsel can be heard, for the relief prayed for in
said petition, upon grounds set forth therein, and for such other
and further relief as may be just and proper under the
circumstances.
Dated: Ju1y16, 2007
etcj /l "
~. K~ESQ.
Attorney for Petitioner
170 Old Country Road Suite 315
Mineola, New York 11501
(516) 294-9710
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SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
In the Mat:ter of
PETITION
Index No. 02b{)1-t.j1:J'3
WAPPINGER SHOPPING CENTERS, LLC,
Petitioner,
-ag ainst.-
THE ASSESSOR OF THE TOWN OF VJAPPINGER, AND
THE BOARD OF ASSESSMENT REVIEW OF THE TOWN
OF ~JAPPINGER,
Respondents.
TO THE SUPRR~E COURT OF THE STAlE OF NEW YORK:
The above-named petitioner, by his attorney, DAVID G. KOCH,
ESQ., respectfully alleges as follows:
1. At all times herein mentioned, petit.ioner was ~,d s~ill is
a taxpayer of the municipality whose Assessor is the
respondent
he re in
(hereinafter
referred
to
as
"the
assessing jurisdiction") a.."1d is an aggrieved party with
respect to t..'1e assessment within t..~e meaning of S706, Real
Property Tax Law, State of New York.
2.
The
responde~t has heret.ofore prepared, completed and
perfected, purportedly according to law, an assessment roll
for the assessing jurisdiction, for the tax year 2007/08,
which assess~ent roll included an assessment for your
petitioner's real property, described in column I and
assessed as set. forth on page 3 in column II of the
following schedule:
-2-
Column I
Colum II
Petitioner': wAPPINGER SHOPPING CENTERS1 LLC
File No: D-W-U-l
Column III Column IV Colurn V
Extent:
TO'fw11 Wawinger Original Claimed Confirme3 Unequal
Village Valuation Valootion Valuation and/or
S.D. Wawingers c.s .D. Excessive
Sec. I 13lcx::k Lot
Grid lJ-6157-02-653974-0000 .Land $ 600,000 $ * $
Total $ 17,150,000 $ 980,000 '" $ 16,170,000
Land $ $ * $
Total $ $ '" $
Land $ $ * $
Total $ $ '" $
Land $ $ #( $
Total $ $ * $
Land $ $ * $
Total $ $ * $
Land $ $ '" $
Total $ $ * $
Larx:1 $ $ '" $
Total $ $ '" $
*Same as Colunn II except as otherwise irrlicated.
-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. ~485-b Business Exemption and petitioner's property has
failed to receive all or a portion of the R.P.T.L. ~485-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. ~522), 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
IIpetitioner" shall mean "petitioners" or lIeach of the
petitioners II , and if there is more than one tax lot and assessment
herein, the word "assessment" shall mean lIassessmentsll or lIeach of
the assessmentsll, 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.S
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, 2007
FILE NO: D-W-U-l
WAPPINGER SHOPPING CENTERS LLC
PETITIONER
BY: /C;;~~.
~PH TAWIL, MEMBER
Index No. c:2tJ(j 1~ --<//53
Year 2007/08
D-W-U-1
NEW YORK STATE SUPREME COURT: COUNTY OF DUTCHESS
WAPPINGER SHOPPING CENTERS, LLC,
Petitionerl
- 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 for Petitioner
170 Old Country Road Suite 315
Mineola, New York 11501 (516) 294-9710
VERIFICATION
STATE OF NEW YORK, COUNTY OF NASSAU
ss. :
The undersigned, being duly swor-n, deposes and says:
that
has read the foregoing petition and knows the contents
deponent is the agent for the petitioner- herein, that deponent
thereof; that the same is tr ue to deponent' s own knowledge,
except as to matter-s ther-ein stated to be alleged upon
information and belief, and that as to those matter-s, deponent
believes it to be true; and that the reason this ver- ification
is made by deponent and not by petitioner- is that all the
mater- ial allegations (except those as to matter-s of public.
r-ecor-d) of said petition are within the per-sonal knowledge of
deponent.
Sworn to before me this 16th
day of July, 2007
'11~~ l1'H'r,i1~
NOTA..q, PUBLIC . ~
ARY ANNE MUt='iPHY -7 _
Notary Public, State of New York
No. 01 MU4917674
Cert!f;e~ in Nassau County
CommIssIon Expires 1/11/2010