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Wappingers Falls Owners Corp .. SGPRZ,l.,ffi COURT OF TaE STA.TE OF NEW YORK COUNTY OF DUTCEfESS D-W-:- i In the Matter of "1']W I!J~ l ." L, U \" t ~ I.'.')' t-- '. '7 c..... '>'IT WAPPINGERS FALLS OWNERS CORP., PETITION Petitioner, -against- Index No. ~_:Q >"I'V'!" /';.n ...... - (,.,.t......'L, .-.:J w IOL'" Tax MaD Descd:.ption THE ACTING ASSESSOR OF THE TOWN OF WAPPINGER, AND THE BOARD OF ASSESSMENT REVIEW OF THE TOWN OF WAPPINGER Map 6158 Page .19 Parcel 619142-0000 Respondents. Tax Year: 2006/07 NOTICE OF PETITION TO TITE RESPONDENTS WITHIN NAMED: PLEtl-.5E TlLl\E NOTE THAT,. upon the annexed verified petition, an 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 YOLk 12601 on September 5, 2006, at 9:30 a.m., or as soon thereafter as counsel can be heard, for the relief prayed for in said p~tition,. upon grounds set forth therein, and for such other and further r~lief as may be just and proper under the circumstances. \ \ V' jJtJ/- Da t e d : July 6, 2006 RECEIVED JUt 1 0 2006 TOWN CLERK G. KOCH, ESQ. Attorney for Petitioner 170 Old Country Road Suite 315 Hineola, New York 11501 (S16) 294-9710 SOPREME COURT OF THE STATE OF ~~W YORK COUNTY OF DOTCHESS In the Matter of PETITION Index No. ~tJt)b /JiP /c2 WAPPINGERS FALLS OWNERS CORP., pet.itione:.-, -ag ainst- THE ACTING ASSESSOR OF THE TOWN OF WAPPINGER, AND THE BOARD OF ASSESSMENT REVIEW OF THE TOWN OF WAPPINGER Respondents. TO THE SUPREME COURT OF THE STATE OF NEW 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 1S a taxpayer of the municipality whose Assessor 1.S the respondent herein (hereinafter referred to as "the assessing jurisdiction") and 1.S an aggrieved party with respect to the assessment within 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 as ses sing jur i sdiction, for the tax year 2006/07 which assessment roll included an assessment for your petitioner's real property, described in column I and assessed as set forth on page 3 1.n column II of the following schedule: -2- Colllm I Colllm II WAPPINGERS FALLS OWNERS CORP. Petitioner: File No: O-W-I-l Col um II I Colllll1 IV Colllll1 V Extent Town Wawinger Or ig inal Claimed ConfiI1llfrl Unequal Village Wappingcra Falla Valuation Valuation Valuation and/or S.D. Wappingers CSD Excessive Map. paqe Parcel 6159 19 619142-0000 Land $ 280,000 $ ." $ Total $. 1,340,000 $ 268,000 ." $ 1,072,000 Land $ $ ".. $ Total $ $ ".. $ Land $ $ ." $ Total $ $ ".. $ Land $ $ * $ Total $ $ * $ Land $ $ * $ Total $ $ ".. $ Land $ $ ." $ Total $ $ ." $ Land $ $ ." $ Total $ $ ".. $ *Same as Colt.rnn II except as otherwise indicated. -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 "petitioner" shall mean "petitioners" or "each of the petitioners", and if there is more than one tax lot and assessment herein, the word "assessment" 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: 1548 Route 9, Wappingers Falls, NY TOWN: WAPPINGER VILLAGE: WAPPINGERS FALLS Map 6158, Page 19, Parcel 619142-0000 TOWN DESCRIPTION: Map 6158, Page 19, Parcel 619142-0000 S.D.: WAPPINGERS CENTRAL SCHOOL DISTRICT DATED: March 29, 2006 FILE NO: D-W-I-1 WAPPINGERS FALLS OWNERS CORP. PETITIONER BY: Index No. c2~{)t/Et /ciL 'NEW YORK STATE SUPRE."tE COORT: Year 2006/07 D-W-I-l COUNTY OF DUTCHESS WAPPINGERS FALLS OWNERS CORP., Petitioner, - against - THE ACTING 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 under signed, being duly swo rn, deposes and says: that deponent is the agent for the petitioner herein, that deponent has read the foregoing petition and knows the contents thereof; that the same is true to deponent1s 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 tt"ue; 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 matters of public record) of said petition are within the personal knowledge of deponent. Sworn to before me this 6th day of July, 2006 (/j/J J~~ I.Q ,jdhtlhrl/i/;:::- c~~b. dE~~\fo NOTARY PUBLIC, State of New York No. 4866436 Qualified in Nassau Coun!y _ . Commission Expires Aug. 4. ~ /!JL -7-