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Imperial Improvements, LLC SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF WESTCHESTER ________________________________________________X In the Matter of the Application of IMPERIAL IMPROVEMENTS, LLC, NOTICE Petitioner,. (,r c;';\\"j') ~,,r i.'! "" TAX GRID #29-6158-15- 589264-01 and #29-6158-15- 589264-00 and #29-6158-19- 575182-00 '~:' -against- ASSESSOR of the Town of Wappinger, New York, BOARD OF ASSESSMENT REVIEW of the Town of Wappinger, New York, and the TOWN OF WAPPINGER, New York, Respondents, For Review of the Assessment of Certain Real Property in the Town of Wappinger, New York. ________________________________________________X INDEX N~ :.5 liJCA5 0 . SIR S : ~. PLEASE TAKE NOTICE that upon the Petition herein, verified the b~~ day of July, 2005, a copy of which is hereto annexed, an application will be made at a Special Term, Part IV of the Supreme Court to be held at 111 Dr. Martin Luther King Jr., Blvd., White Plains, New York, on the 9th day of September, 2005, at 9:30 o'clock in the forenoon of that day or as soon thereafter as counsel can be heard, pursuant to Article 7 of the Real Property Tax Law of the State of New York, for the review and correction of the tax assessment for the year 2005 on certain real property of the Petitioner situate in the Town of Wappinger, County of Dutchess, State of New York, appearing upon the assessment roll for the year 2005, being the real property particularly described in said Petition, to the end that all proceedings, decisions and actions in the matter of said assessment of said real property may be reviewed and the said assessment corrected and modified by this Court, and for such other and further relief as to the Court may seem just and proper. DATED: July r:; , 2005. Yours, etc., ROTHSCHILD & PEARL, LLP By: J~Il-(J:L~ Attorneys for petitioler 245 Main Street White Plains, New York 10601 (914) 461-0280 RECEIVED JUL 1 3 2005 TOWN CLERK TO: ASSESSOR of the Town of Wappinger BOARD OF ASSESSMENT REVIEW Town of Wappinger TOWN CLERK Town of Wappinger SUPERINTENDENT OF SCHOOLS of the Wappingers Central School District SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF WESTCHESTER ________________________________________________X In the Matter of the Application of IMPERIAL IMPROVEMENTS, LLC, PETITION Petitioner, -against- TAX GRID #29-6158-15- 589264-01 and #29-6158-15- 589264-00 and #29-6158-19- 575182-00 ASSESSOR of the Town of Wappinger, New York, BOARD OF ASSESSMENT REVIEW of the Town of Wappinger, New York, and the TOWN OF WAPPINGER, New York, Respondents, For Review of the Assessment of Certain Real Property in the Town of Wappinger, New York. ________________________________________________X INDEX NOZ t:;. --111 ~S tJ~ , The Petition of IMPERIAL IMPROVEMENTS, LLC, respectfully shows: 1. At all times hereinafter mentioned, Petitioner was and still is a limited liability company, duly organized and existing under the laws of the State of New York and was and still is the owner of a certain real property situate at 1201 Route 9 in the Town of Wappinger, New York, and known and designated as Tax Grid #29-6158-15- 589264-01 and #29-6158-15-589264-00 and #29-6158-19-575182-00, respectively, upon the tax assessment map of the said Town. 2. At all times hereinafter mentioned, the Assessor of the Town of Wappinger was duly authorized by law to assess real property in said Town for taxation purposes, including the property of Petitioner herein referred to; and the Board of Assessment Review of the Town of Wappinger was duly authorized by law to review the action of the said Assessor with respect to complaints filed with them concerning assessments appearing on the assessment roll of the said Town for the year 2005, and to finally correct and revise any and all assessments on said roll concerning which complaint was made. 3. Prior to May 1, 2005, said Assessor made, prepared and completed the tentative assessment roll of all real property in said Town for the year 2005, and thereupon caused notice of completion of the roll to be published in the official newspaper of said Town, and said notice contained a statement that the roll might be seen and examined by any person from the 1st day of May, 2005. 4. The assessment and description on said tentative assessment roll of Petitioner's real property was as follows: Land Improvements Total Tax Grid #29-6158- 15-589264-01 $56,000.00 $54,000.00 $110,000.00 Tax Grid #29-6158- 15-589264-00 $1,225,100.00 $2,060,900.00 $3,286,000.00 Tax Grid #29-6158- 19-575182-00 $760,500.00 $712,600.00 $1,473,100.00 5. During the period and at the place specified in the aforesaid notice for a hearing on said assessment, Petitioner made application to have said assessment corrected and reduced, and, with respect to each Parcel, Petitioner duly and timely filed with said Assessor and Board of Assessment Review a Complaint on Real Property Assessment containing statements under oath, specifying the respects in which the assessment complained of was incorrect, illegal, erroneous and unequal, protesting against the same in accordance with the requirements of the Real Property Tax Law of the State of New York and any applicable municipal laws, and asking for a reduction of such assessment against said real property. Said Complaints are incorporated herein by reference. The said statements contained in said Complaints thus submitted to the said Assessor and Board of Assessment Review were then and now are true, but said Assessor and Board of Assessment Review refused and still refuse to correct said assessments. 6. On or about the 1st day of July, 2005, the assessment roll of said Town of Wappinger was finally completed, verified, certified and filed in the office of the Town Clerk, and notice was published and posted as required by law that said assessment roll had been finally completed and filed. 7. The assessment of Petitioner's real property upon said assessment roll is as follows: Land Improvements Total Tax Grid #29-6158- 15-589264-01 $56,000.00 $54,000.00 $110,000.00 Tax Grid #29-6158- 15-589264-00 $1,225,100.00 $2,060,900.00 $3,286,000.00 Tax Grid #29-6158- 19-575182-00 $760,500.00 $712,600.00 $1,473,100.00 8. Upon information and belief, real property in said Town of Wappinger is generally placed and assessed on said assessment roll for the year 2005 at 35% of the full value thereof, and the Respondents, in arriving at and fixing the several assessments appearing on said roll, generally equalized the same at such percentum of the full value as determined by them, and in this connection reference is hereby made to all the assessments appearing upon said roll. 9. The assessment of Petitioner's said real property as finally made as aforesaid, being the assessment thereof as appears on said roll as finally completed and filed as aforesaid, is illegal, unjust, unequal, excessive and erroneous for the following reasons: (a) Petitioner's said property is not assessed at a fair and proper rate of equalization compared with assessments generally on said roll, but rather, Petitioner's property is assessed at a higher proportionate valuation than the assessment of other property on said roll, and such inequality is demonstrated by all the other real properties assessed upon said roll. In fact, a proper and fair total assessment of Petitioner's said property at the rate of 35% equalization at which property is generally assessed on said roll would be as follows: Tax Grid #29-6158- 15-589264-01 $10,500.00 Tax Grid #29-6158- 15-589264-00 $875,000.00 Tax Grid #29-6158- 19-575182-00 $437,500.00 (b) The assessment of Petitioner's said property is excessive in that the actual assessment, proper assessment, and extent of overassessment are as follows: Actual Proper Extent of Over- Assessment Assessment Assessment Tax Grid #29-6158- 15-589264-01 $110,000.00 $10,500.00 $99,500.00 Tax Grid #29-6158- 15-589264-00 $3,286,000.00 $875,000.00 $2,411,000.00 Tax Grid #29-6158- 19-575182-00 $1,473,100.00 $437,500.00 $1,035,600.00 (c) The assessment of Petitioner's said property is excessive in that the purported full market value utilized by Respondents in establishing the assessment exceeds the full market value of the property. 10. Petitioner is aggrieved and injured by the said excessive and unequal assessment in that if the same is permitted to remain, Petitioner will be required to pay a greater portion of the taxes required to be raised in said Town of Wappinger than if said assessment ~ad been made correctly and properly. 11. Thirty (30) days have not completion and filing of said assessment notice of completion as required by law. elapsed since the final roll and publication of 12. No other application has been made to this or any other Court for the relief asked for herein. WHEREFORE, Petitioner prays that said assessment roll be corrected and the assessment against Petitioner's aforesaid real property be reduced to a proper amount and properly equalized with the assessments of other real property on the same roll; that the Court take evidence or cause the same to be taken to enable Petitioner to show the illegality, inequality, excessiveness, and error of said assessment against Petitioner's said real property; and the Petitioner have such other and further relief as may be just and proper. Yours, etc. ROTHSCHILD & PEAR.}, LLP By: /-/d-/~ Attorneys for etit'oner 245 Main Street White Plains, New York 10601 (914) 461-0280 05/05/2005 14:44 FAX 914 631 6533 DLC MANAGEMENT !4J 002/003 AUTHORIZATION The undersigned taxpayer, owner of certain real property situate at 1201 Route 9[ Village of Wappingers Falls and Town of Wappinger[ New York (Tax Grid # {see Schedule A below}) does hereby appoint and authorize Michael R. pearl[ or any member or representative of the firm of Rothschild & Pearl[ LLP, whose address is 245 Main Street, White Plains[ New York, as its true and lawful agent for the execution[ verification and filing of all applications[ complaints[ instruments[ papers, notices[ petitions and legal documents necessary to effectuate[ institute and prosecute proceedings to review and reduce the real property tax assessments on its said property for the year 2005 and to appear as its representative before all agencies[ boards or governmental bodies in connection therewith. SCHEDULE A Tax Grid # 29-6158-19-575182-0000 Tax Grid #29-6158-15-589264-0000 Tax Grid #29-6158-15-589264-0001 Dated: N5 S- , 2005 IMPERIALIMPROVEMENTS[LLC By: #~ Adam Ifshin STATE OF NEW YORK ) ) ss. : COUNTY OF WESTCHESTER) MICHAEL R. PEARL, being duly sworn deposes and says: That he is the Authorized Agent of IMPERIAL IMPROVEMENTS, LLC, a domestic corporation, the Petitioner herein (a copy of the written authorization is annexed hereto and made a part of the Petition); that he has read said Petition and knows the contents thereof; that the same is true of his own knowledge, except as to those matters therein stated to be alleged on information and belief, and as to those matters he believes the same to be true. ~Rf1)t--/ MIAEL . PEARL his 05. KISHA N. LUIS Notary Public, State of New York No. 01 LU6073933 Qua.fifi~d in Westchester County 1 CommISSIon Expires April 29, 20 aI,.c.