Hark Kandr, LLC
DE eEI\ Ir::D
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SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
fJUL 1 3 2007
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In the Matter of the Application of
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HARK KANDR, LLC,
by Huff Wilkes, L.L.Po, Agent,
INDEX NO.: \~loq~-cry
ASSESSMENT YEAR: 2007
Petitioner,
- against -
Respondents,
NOTICE OF APPLICATION
FOR REVIEW OF
TAX ASSESSMENTS
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THE TOWN OF WAPPINGER, its ASSESSOR, and
BOARD OF ASSESSMENT REVIEW,
For a Review Under Article 7 of the RPTL.
TOWN CLERK
PLEASE TAKE NOTICE that upon the annexed petition, duly verified July 12
2007, an application will be made at a Special Term of the Supreme Court of the State of New
York, to be held in and for the County of Westchester, at a special Tax Certiorari Part thereof,
111 Dr. Martin Luther King Jf. Boulevard, White Plains, New York, on August 31, 2007, for the
review under Article 7 of the Real Property Tax Law of the State of New York of the tax
assessments on certain real property described herein, to the end that all proceedings, decisions
and actions in the matter of the said assessments of said property may be reviewed, and for an
order reducing, vacating or correcting said assessments, and granting such other and further
relief as may be applied for and to the Court may seem just and proper.
Dated: Tarrytown, New York
July 16, 2007
HU~tL.P. ,
/(l{A ~
Bi David C. Wilkes
A ttorneys for Petitioner
200 White Plains Road, Suite 510
Tarrytown, New York 10591
(914) 631-1500
TO: RESPONDENTS
I I
..
RECEIVED
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
~JUL 1 3 2007
In the Matter of the Application of
TUlj~OTHY C. l[>~;I,il
COUNTY CLEF~;<
COUNTY Or:: HV!C:C""C' ll'-,'-".-'.}
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HARK KANDR, LLC,
by Huff Wilkes, L.L.P., Agent,
INDEX NO.: \)..~-Ol
ASSESSMENT YEAR: 2007
Petitioner,
- against -
PETITION
FOR REVIEW OF
TAX ASSESSMENTS
THE TOWN OF WAPPINGER, its ASSESSOR, and
BOARD OF ASSESSMENT REVIEW,
Respondents,
For a Review Under Article 7 of the RPTL.
TO THE SUPREME COURT OF THE STATE OF NEW YORK:
The petitioner alleges as follows:
1. Petitioner is a taxpayer in the municipality whose Board of Assessment
Review is a respondent herein, and is the owner or lessee of lands and premises
hereinafter described and situate in said municipality, or an aggrieved party within the
meaning of Section 706 of the Real Property Tax Law of the State of New York.
2. 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 that
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; at all times herein mentioned, the Board
of Assessment Review was authorized and required by law to review the assessments
made and determined by said Assessor.
3. Respondents prepared and completed a tentative assessment roll for the
said municipality for the year 2007, and petitioner's lands and premises were described
and assessed on said assessment roll as set forth in Schedule "A" attached.
4. Within the time allowed by law for complaining and filing protests to said
assessment roll, petitioner, claiming to be aggrieved and believing itself to be 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 sufficient,
and did apply for a correction and reduction of the same and presented to and filed with
the said Assessor and Board of Assessment Review a verified application to reduce the
same. 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 that shall apply alike to all real estate assessed
within said municipality, as required by law; that the assessment complained of was
unequal, excessive by reason of over-valuation, excessive, unlawful and unjust in that it
had been made at a higher proportionate value than the assessments on other properties in
said municipality on the same roll, which over-valuation, overassessment and inequality
have resulted in injury to the 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.
5. The municipal Board of Assessment Review received and acted upon said
protest and application for reduction of assessment and refused and failed to correct or
reduce said assessment to said requested correct assessed valuations.
6. Thirty 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. The said lands and premises were assessed and described on the final assessment
roll as set forth in Schedule "A" attached.
7. The final assessment of said property is unequal, excessive by reason of
over-valuation, excessive, and unjust, and the property is in fact of an assessable value
not to exceed the values as listed in Schedule "A" attached, and the extent of such
overassessment is as set forth in Schedule "A" attached.
8. The said assessment of the within property is unequal, excessive by reason
of overvaluation, excessive, unlawful, and unjust upon the following grounds: (A) the
said assessment is unequal and unjust in that the said property is not assessed on one
common and general principle of valuation adopted by the Assessor in assessing
generally the real estate within said municipality; (B) 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 specifies all other real estate in said municipality on the said roll, and the
assessments and valuations therein stated; (C) the said assessment is unlawful in that it is
excessive and the assessment has not been determined by the application of the
established ratio; (D) the extent of the overvaluation and overassessment complained of
and protested is as stated herein; (E) the said assessment and assessment roll is illegal, not
uniform, was not made for the purpose specified, and in the manner required by the laws
of the State of New York, the Constitution ofthe State of New York, and the Constitution
of the United States of America; (F) the assessment has been arbitrarily maintained by the
Assessor and the equalized value, or full value, placed thereon by the Assessor is not the
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true value of the property; and (G) the assessment of the said property has been made at a
higher proportionate valuation than the assessment of other taxable real property of the
same major type, as determined by the New York State Board of Real Property Services,
pursuant to Section 1200 of the Real Property Tax Law, and your petitioner specifies, as
instances in which such inequality exists, all other real estate of the same major type as
the within property as 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.
9. In the event that the assessment at issue is or should be subject to a
transition assessment and/or exempt or partially exempt and has been incorrectly
calculated, or not 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.
10. Petitioner is aggrieved and has been injured by the said unequal, unjust,
excessive, unlawful, and excessive by reason of over-valuation 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 petitioner is or will be
injured thereby.
11. No previous application has been made for the relief herein requested.
WHEREFORE, petitioner prays that the Court review all and singular the
proceedings, decisions, and actions of said Assessor and of the said Board of Assessment
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, vacated, 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; and that the
petitioner be awarded the costs and disbursements of this proceeding, together with
reasonable expenses, including the fees of experts and attorneys.
HARK KANDR, LLC
petilu;6;~
By( David C. Wilkes, ,
Huff Wilkes, L.L.P.
Duly Authorized Representative
I I
STATE OF NEW YORK, COUNTY OF WESTCHESTER : Ss.
DA VID C. WILKES, being duly sworn, deposes and says that he is a member of the firm of Huff
Wilkes, L.L.P., the duly authorized representative and attorneys for the aforementioned petitioners; that he
has read the foregoing petition, knows the contents thereof, that the same is true to his own knowledge,
except as to those matters therein stated to be alleged upon information and belief, and as to those matters
he believes the same to be true.
JiMM~
DA VID c. WILKES
Sworn to before me on
July 'b, 2007 ~
*M.l.t#L Ju..L. 'J
tary Public
Jessica R. Byrne-Pichardo
Notary Public
Westchester County
01BY6126973
Expires 5/16/2009
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SCHEDULE "A"
HARK KANDR, LLC v.
THE TOWN OF WAPPINGER
ITS ASSESSOR, AND BOARD OF ASSESSMENT REVIEW
Original Claimed Confirmed Extent of Excessive
Assessed Assessment Assessment and/or Unequal
Propertv Descrivtion Valuation Valuation Valuation Assessment
Tax Map: 1356896157-04-
567483-0000 $950,000 $190,000 $950,000 $760,000
School: Wappinger School
District
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SCHEDULE "A"
HARK KANDR, LLC v.
THE TOWN OF WAPPINGER
ITS ASSESSOR, AND BOARD OF ASSESSMENT REVIEW
Original Claimed Confirmed Extent of Excessive
Assessed Assessment Assessment and/or Unequal
Property Description Valuation Valuation Valuation Assessment
Tax Map: 1356896157-02-
567518-0000 $950,000 $190,000 $950,000 $760,000
School: Wappinger School
District
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AUTHORIZATION
1, \.he undersigned, being an aggrieved person within the: meaning of the Real
Property Tax Law, or an officer or partner of such aggrieved person, as complainant,
hereby designale and authorize HUFF WILKES, LLP.. 200 White Plains Road,
Tarrftown, New York 10591, its attorneys and employees [0 (1) act as my re:presentative
in any and all proceedings before the Board of Assessment Review or Tax Commission
of [be municipality memioned below for purposes of reviewing the assessment of the
following real property as it appes.rs on the assessment roll of such municipality,
including acting as my representative and in my stead for the receipt of any and all
communications with such municipality; (2) act as my agent to verify, serve, and file a
petition for review of said real property 8.5sessment, pursuant to Section 706 and Section
730 of the Real Property Tax Law; and (3) act as my 3gmt to claim and receive any and
all ,lJroperty tax refunds resulting from its representation in any assessment reduction
proceedings~ this authorization shall be effective in connection with any assessment year
chalLenged until proceedings are resolved or this authorization is revoked in writing:
ASSESSMENT YEAR:
2007
COUNTY:
DUTCHESS
M UN! CIP ALITIES:
Town of Wappinger
PROPERTY:
1299 Route 9
Wappinger, New York
Tax Map No.: 1356896157-04-567483-0000
petitioner:
,LLC
Title:
Date:
SJI'l
I
,2007
'"
AUTHORIZATION
1, the undersigned. being an aggrieved person within the meaning of the Real
PropertY Tax Law, or an officer or partner of such aggrieved person, as complainant,
hereby desig.nate and authorize BUFF WILKES, LLP, 200 White Plains Road,
TarrflOwTI, New York 10591, its a.ttorneys and employees to (1) act as my repre!;eIl1:atlve
in ::JJ.\)' and all proceedings before !be Board of Assessment Review or Tax Commission
of the ffilU1icipality mentioned below for purposes of reviewing the assessment of the
folll\wing real propeI1Y as it appears on the assessment roll of such municipality,
including acting as my representative and in my stead for the receipt of any and all
cornmunic3.tions with such municip8.lity~ (2) act as my agent to verify, serve, and fite a
peliliuIl fOf 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 ta.x refunds resulting from its representation in any assessment reduction
proceedings; this authorization shall be effective in connection with any assessment year
challenged until proceedings 3Ie resolved or thi5 authorization is revoked in writing:
ASSESSMENT YEAR:
2007
COUNTY:
DUTCHESS
MlJNICIPALITIES:
Town of Wappinger
PROPERTY:
13 1 5 Route 9
Wappinger, New York
Tax Map No.: 1356&96157-02-567518-0000
Sign Here.
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Peti honer:
Title:
f0P){l) bf~.r
sill
I
,2007
Dale: