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Airport Drive Properties, LLC ., SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF DUTCHESS HWFile:/ In the Matter of the Application of AIRPORT DRIVE PROPERTIES, LLC, by Huff Wilkes, L.L.P., Agent, INDEX NO.: \ ~~S'1 \07 ASSESSMENT YEAR: 2007 Petitioner, - against - NOTICE OF APPLICATION FOR REVIEW OF TAX ASSESS~tt::(, ~''''~,~,:-, ,W\Ij' 'E' , 1f2:l;",.,,_t. l\"'~'li ',' "D"", . t.r=," , , ' JULZ6200Z nil.jO't'l'd C CO, /I-.J__I C. H)''''\9.'1 OUN'M, l., I Y ''''I ~"~.(v. I r OF W..."'....ERt(' ;;;srCHESTER PLEASE TAKE NOTICE that upon the annexed petition, duly verified July +z;;:l.S 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, III Dr. Martin Luther King Jr. 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. THE TOWN OF WAPPINOERS FALLS, its ASSESSOR, and BOARD OF ASSESSMENT REVIEW, Respondents, For a Review Under Article 7 of the RPTL. Dated: Tarrytown, New York July 25, 2007 H~L.P y{ 01 1. Nahmias Attorneys for Petitioner 200 White Plains Road, Suite 510 Tarrytown, New York 10591 (914) 63]-]500 --- TO: RESPONDENTS RECE'V~Lj JUl3 0 2007 TOWN CLERK ~ SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF DUTCHESS In the Matter of the Application of AIRPORT DRIVE PROPERTIES, LLC, by Huff Wilkes, L.L.P., Agent, INDEX NO.: \ 5iSi \0 1 ASSESSMENT YEAR: 2007 Petitioner, - against - PETITION FOR REVIEW OF TAX ASSESSMENTS THE TOWN OF WAPPINGERS FALLS, its ASSESSOR, and BOARD OF ASSESSMENT REVIEW, RECh~!~ J'~. ~" VeD JUL . 26 2007 Ttf[l/l()..,., ., ~~"'t'r:\/ \ COUrY C?UN7~" z:; ~0iOlW TO THE SUPREME COURT OF THE STATE OF NEW YORK: 7) Or: W2.sr~'.{J! Ht::STI2R The petitioner alleges as follows: Respondents, For a Review Under Article 7 of the RPTL. 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 of the 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 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. AIRPORT DRIVE PROPERTIES, LLC, Petitio By: GIl 1. Nahmias, Esq. Huff Wilkes, L.L.P. Duly Authorized Representative . STATE OF NEW YORK, COUNTY OF WESTCHESTER : Ss. Gil 1. Nahmias, 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. 2(J~ / OIL 1. NAHMIAS Sworn to before me on July 25,2007 ~ ~l~ Jessica R. Byrne-Pichardo Notary Public Westchester County OlBY6126973 Expires 5/16/2009 . SCHEDULE "A" AIRPORT DRIVE PROPERTIES, LLC v. THE TOWN OF WAPPINGERS FALLS 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: 135689 625904 702744-0000 $300,000 $60,000 $300,000 $240,000 School: Wappingers SD . SCHEDULE "A" AIRPORT DRIVE PROPERTIES, LLC v. THE TOWN OF WAPPINGERS FALLS 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: 135689 625904 702742-0000 $300,000 $60,000 $300,000 $240,000 School: Wappingers SD . SCHEDULE "A" AIRPORT DRIVE PROPERTIES, LLC v. THE TOWN OF WAPPINGERS FALLS ITS ASSESSOR, AND BOARD OF ASSESSMENT REVIEW Original Claimed Confirmed Extent of Excessive Assessed Assessment Assessment and/or Unequal Pro/Jerty Description Valuation Valuation Valuation Assessment Tax Map: 135689 625904 702745-0000 $300,000 $60,000 $300,000 $240,000 School: Wappingers SD . SCHEDULE "A" AIRPORT DRIVE PROPERTIES, LLC v. THE TOWN OF WAPPINGERS FALLS ITS ASSESSOR, AND BOARD OF ASSESSMENT REVIEW Original Claimed Confirmed Extent of Excessive Assessed Assessment Assessment and/or Unequal Prooerly DescrilJ/ion Valuation Valuation Valuation Assessment Tax Map: 135689625904 690753-0000 $300,000 $60,000 $300,000 $240,000 School: Wappingers SD . SCHEDULE "A" AIRPORT DRIVE PROPERTIES, LLC v. THE TOWN OF WAPPINGERS FALLS 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: 135689625904 702748-0000 $300,000 $60,000 $300,000 $240,000 School: Wappingers SD , . AUTHORlZA nON I, 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 designate and authorize HUFF WlLKES, LLP, 200 White Plains Road, Tarrytown, New York 10591, its attorneys and employees to (1) act as my representative in any and all proceedings before tho Board of Assessment Review or Tax Commission of the mun.lcipality mentioned below for purposes of reviewing the assessment of the following real property as it appear!: on the assessment roll of such municipality, including acting as my reprc3cnh'ttive 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 far review of said real property a.9sessrnent, pursuant to Section 706 and Section 730 of the Real Property Tax .Law; and (3) act as my agent t.o claim and receive any and n)J propert)' tax. refunds resulting from its representation in any assessment reduction proceedings; this authorization shall be effective in connection with any assessment year c11aIlengcd until proceedings are resolved or this authorization is revoked in writing: ASSESSM~ENT YEAR: 2007 COUNTY: DUTCHESS MUM eIr ALITIES: Town of WappingerB Falls PROPERTY: See Attllched Chart Tax Map No.: See attached Chart Petitioner: Sign Here: AIRPORT #:PERTIES, LLC A#tJ Title: r1ClVlCl5' 0 ~v--,'-.;,.er .- ~ ,2007 Date: I r ! i . ~ . . Pro Address ort Drivow Unit 2-3 ort Drive. Unit 2--2 ort Drive- Unit 1-6 or! Drive- Unit 1-3 ort Drive- Unit 1-5 T No. 135689625904702744-0000 135689625904702742-0000./ 135689 625904 688745~OOOO ./ 135689625904690753-0000 l35689 625904689748-0000 I I