K&J Partnership
JUL/20/2007/FRI 12:39 PM PATRICK F MOORE ESQ
,
FAX No, 18454735951
p, 002
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
,oj."
--------------------------------------~~-~~-----------------------------J(
In the Matter of the Application of
K&J PARTNERSHIP
NOTICE OF
APPLICATION FOR
REVIEW OF TAX
ASSESSMENTS
Index No.: 2007/ tJ2.l./l.f
~
,~
5
Petitioners,
-against-
ASSESSOR FOR THE TOWN OF WAPPINGER, THE
BOARD OF ASSESSMENT REVIEW OF THE TOWN
OF WAPPINGER, THE TOWN OF WAPPINGER,
THE SUPERlNTENDENT OF WAPPINGER CENTRAL
SCHOOL DISTRICT and the
WAPPINGER CENTRAL SCHOOL DISTRICT,
YEAR: 2007
RECF:fVt-1 J
JUL 2 5 2007
TOWN CLERK
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.
------------------------------------------------------------------------}(
PLEASE TAKE NOTICE, that upon the auuexed Petition, duly verified On the
16th day of July, 2007, 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 14t:hcl.ay of September, 2007, 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, decisiolls 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 12, 2007
PATRICK F. MOORE, ESQ.
Attomeys for Petitioner
299 Main Street
Poughkeepsie, NY 12601
(845) 473-7773
TO: RESPONDENTS:
ASSESSOR FOR TOWN OF WAPPINGER
BOARD OF ASSESSMENT REVIEW OF THE TOWN OF WAPPINGER
THE TOWN OF WAPPINGER
SUPERINTENDENT OF TIm WAPPINGER CENTRAL SCHOOL DISTRICT
W APPlNGER CENTRAL SCHOOL DISTRICT
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JUL/20!2007/FRI 12:39 PM PATRICK F MOORE ESQ
FAX No, 18454735951
p, 003
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
-----------------------------------------~~-----------------------------){
In the Matter of the Application of
Petitioner.
PETITION FOR
REVIEW OF TAX
ASSESSMENTS
Index No.: 2007/ 42-LfLf
nA1C 'Pll-e:!) '1- n 07
K&J PARTNERSHIP,
-against-
ASSESSOR FOR THE TOWN OF WAPPINGER, THE
BOARD OF ASSESSMENT REVIEW OF THE TOWN
OF WAPPINGER. THE TOWN OF WAPPINGER.
THE SUPERlNTENDENT OF WAPPINGER
CENTRAL SCHOOL DISTRlCT and the
WAPPINGER CENTRAL SCHOOL DISTRICT,
YEAR: 2007
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-
------------------------------------------------------------------------Je
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 ill the municipality whose Board
of Assessors is the respondent herein and is the owner or lessee of lands and premises
hereinafter described and situate in said municipality, or all aggrieved party within the
meaning of Section 706 of the R.P. T.L. of the State of New York.
SECOND: That at all times herein mentioned, the Assessor of the said
mtUlicipality 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 aU times hereil1
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 the tax year 2007. and that your petitioner's lands and
premises Wel-e described and assessed on said assessmer;t roll as set forth in Schedule
"A" attached.
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
JUL/20!2007/FRI 12:40 PM PATRICK F MOORE ESQ
FAX No, 18454735951
p, 004
unjustly, lUlfairly 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 Review a verified application to reduce the
same_ The petitioner complained therein that none of the properties set forth in said
assessmel1t roll, including the property herein described, had been assessed upon one
common and general principle ofvaluatiol1 which shall apply alike to all real estate
assessed within 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 "An
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 correct assessed valuations.
SIXTH: That 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
requited 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 common 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 detennined by the
application of the established ra.tio; (D) 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 purpose
specified, and in the malmer requir~d 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
America; (F) That the assessment has been arbitrarily maintained by the Assessor and
that the equalized value, or full value, placed thereon by the Assessor is not the true value
JUL/20!2007/FRI 12:40 PM PATRICK F MOORE ESQ
FAX No, 18454735951
p, 005
of the property; and (0) 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 major type, as determined by the State Board of Equalization and Assessment,
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.
NINTH: 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.
TENTH: That your petitioner is aggrieved and has been injured by the said
unequal, unjust, 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 relief herein
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,
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 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 COillt may deem proper, together with the costs and disbursements ofthis
proceeding.
Petitioner:
BY:
K&JP~
/}OHN tA VlRENCE
~
JUL/20/2007/FRI 12:40 PM PATRICK F MOORE ESQ
FAX No, 18454735951
p, 006
SCHEDULE "A"
Pronertv Desctintion..
$
$
$
Inequity and
Overvalue and
Extent Unequal
and/or Excessive
Assessment
$
Original
Assessed
Value
Claimed Full Confirmed
Valuation Assessed
Valuation
(Grid No.)
6156-02-710924-0000
6,200,000.00
5,500,000.00 6,200,000.00
700,000.00
(Address)
1083 Route 9, Fishkill, NY 12524
(Town of Wappinger)
Before application of equalization rate of 100%. After equalization rate is applied,
the Claimed full Value Assessment is $5,500,000.00.
Based on Equalization Rate and Claimed full Valuation, the Assessment should be
reduced to $5.500.000.00.
JUL/20(2007/FRI 12:41 PM PATRICK F MOORE ESQ
FAX No. 18454735951
P. 007
AUTHORIZATION
I, the undersigned, being an aggrieved person within the meaning of the Real
Pro-perty Tax Law, or an officer or partner of such aggrieved person, as complainant,
hereby designate and authorize PATRICK 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 asseSSment ofthe 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 ofthe 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: 2007
COUNTY:
DUTCHESS
TAX YEAR: 2007
MUNlCIP ALITY:
TOWN OF WAPPINGER
TAX YEAR: 2007
GRID NO(S): 6l56~02-710924-0000
ADDRESS: 1083 Route 9
Fishkill, NY 12524
(Town of Wappinger)
Petitioner: K&J PAR1NERSHIP
BY: ~e ----=
~~WRENCE
DATE:
July , 2007
JUL/20!2007/FRI 12:41 PM PATRICK F MOORE ESQ
.
FAX No. 18454735951
P. 008
SCHEDULE OF PROPERTIES
VILLAGE/TOWN/CITY: TOWN OF WAPPINGER
TAX MAP LD.: GRID NO(S): 6156"02-710924-0000
ADDRESS: 1083 ROUTE 9
FISHKlLL, NY 12524
(TOWN OF WAPPINGER)
;JUL/20;\.., rnRI 12:41 PM PATRICK F MOORE ESQ
FAX No, 18454735951
p, 009
VERIFICATION
STATE OF NEW YORK )
) ss.:
COUNTY OF DUTCHESS )
John Lawrence, being duly sworn, deposes and says that I am the Petitioner in
the within action; that I have read the foregoing Petition and know the contents thereof
and the same is true to my knowledge except as to those matters therein stated to be
alleged upon information and belief, and as to those matters I believe them to be true.
I~_orn to before me this
I~day of July, 2007.
~~
SUSAN J. MORANO
Notary Public, State of New York
No. 0' M05048657
Qualified in Ulster County n _" oct
Commission Expires August 28, o-UJ (
K&JPAR~~
BY:~~
/ JOHN'U WRENCE ~