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Kandr Associates, LLC (2) SUPREME COURT OF THE ST ATE OF NEW YORK COUNTY OF DUTCHESS ---------------------------------------------------------------------- KANDR ASSOCIATES, LLC Petitioner, NOTICE OF CLAIM Index No.: !AD()5)3~0 - against - TOWN OF WAPPINGER and TOWN ASSESSOR FOR THE TOWN OF WAPPINGER, RJI No.: Assigned Judge: Respondents. To review a certain real property assessment for the year 2005 under Article 7 of the Real Property Tax Law. ---------------------------------------------------------------------- Notice of Claim for reduction of2005 assessment of real property on school tax assessment rolls required by and pursuant to S708, subdivision 3, and S726, subdivision l(c) on the Real Property Tax Law of the State of New York. TO: School District Clerk: County of Dutchess, Wappinger Central School District Commissioner of Finance Dutchess County Dutchess County Attorney's Office PLEASE TAKE NOTICE that the Petitioner, who filed the annexed Petition against the Respondents therein named, hereby makes the same claim for the reduction of school tax rolls based upon the 2005 assessment rolls of the Wappinger Falls, New York, to the same extent, on the same grounds, as to the same real property and in the same amount as set forth in the annexed Petition, which is incorporated herein and made a part hereof, the same as if it were set forth in full in this Notice of Claim. RECEIVEC, "" '1 9 . ....- .} ;' !..UvJ TOWN CLERK Dated: July 21, 2005 Poughkeepsie, New York By: /" /" ..-/ /// TODD S. STALL, ESQ. HANIG, STALL & ASSOCIATES, LLP Agent and Attorneys-in-Fact 319 Main Street Rear, P.O. Box 911 Poughkeepsie, New York 12602-0911 (845) 471-7177 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF DUTCHESS ---------------------------------------------------------------------- KANDR ASSOCIATES, LLC Peti tioner, NOTICE OF PETITION - against - Index No.: RJI No.: TOWN OF WAPPINGER and TOWN ASSESSOR FOR THE TOWN OF WAPPINGER, Respondents. Assigned Judge: To review a certain real property assessment for the year 2005 under Article 7 of the Real Property Tax Law. ---------------------------------------------------------------------- PLEASE TAKE NOTICE that upon the annexed verified Petition, an application will be made at a tenn of this Court, to be held at the Dutchess County Courthouse, in the City of Poughkeepsie, State of New York, on a Special Term ofthis Court on the 30th day of August, 2005 or as soon thereafter as counsel can be heard, for the review, under Article 7 of the Real Property Tax Law of the State of New York, of the tax assessments of certain real property of the Petitioner appearing on the assessment rolls for the year 2005, as set forth in said Petition, to the end that all proceedings, decisions and actions in the matter of said assessments of said real propeliy may be reviewed and said assessments corrected, modified or vacated on the merits by such Court in seeking other and further relief as may seem just and proper, together with the costs and disbursements of this proceeding. PLEASE TAKE FURTHER NOTICE that, pursuant to the Uniform Rules of Practice, your appearance or submission in opposition to this application is not required on the return date. The matter shall be adjourned generally and all issues raised herein shall be deemed automatically denied by you twenty (20) days after completion of service of the within Notice and Petition, pending judicial intervention pursuant to S 712 of the Real Propeliy Tax Law. Dated: July 21, 2005 Poughkeepsie, NY Yours, etc. ~ TODD S. STALL, ESQ. HANIG, STALL & ASSOCIATES, LLP Attorneys for Petitioner Office and P. O. Address 319 Main Street Rear, P. O. Box 911 Poughkeepsie, NY 12602-0911 (845) 471-7177 TO: TOWN ASSESSOR TOWN OF WAPPINGER 20 Midd1ebush Road Wappingers Falls, NY 12590 WAPPINGER CENTRAL SCHOOL DISTRICT 29 Marshall Road Wappingers Falls, NY 12590 COMMISSIONER OF FINANCE OF DUTCHESS COUNTY DUTCHESS COUNTY ATTORNEY'S OFFICE 22 Market Street Poughkeepsie, NY 12601 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF DUTCHESS ---------------------------------------------------------------------- KANDR ASSOCIATES, LLC Petitioner, PETITION - against - Index No.: TOWN OF WAPPINGER and TOWN ASSESSOR FOR THE TOWN OF WAPPINGER RJI No.: Assigned Judge: Respondents. To review a certain real property assessment for the year 2005 under Article 7 of the Real Property Tax Law. ---------------------------------------------------------------------- TO THE SUPREME COURT OF THE STATE OF NEW YORK: 1. Petitioner is the owners of certain real property situated in the Town of Wappinger, State of New Yark, as hereinafter set forth. 2. The Respondents are domestic municipal corporations existing under the Laws of the State of New York and, at all times hereinafter mentioned, the above-named respondents were the Assessor of said municipal corporation, whose duties include the preparation and filing of its real property assessment rolls for the said year. 3. During the year 2005, said Respondents did take up and consider the taxable property and the names of all persons taxable with respect thereto and to assess all real property in said Town not exempt by law from taxation; and made, prepared and completed the assessment rolls of the Town of Wappinger of the year 2005, and thereupon cause notice over his name and title to be published in the official newspaper of said municipal corporation, that copies of said assessment rolls might be seen for inspection and examination until May 23, 2005, and that on May 23,2005, grievance days would commence to review and correct said assessment rolls upon application of persons deeming themselves aggrieved thereby. 4. The assessments and descriptions of Petitioner's real propeliy roll were as follows: Propeliy Grid No.: 6.157-2-567.518 Total Assessed Value: $950,000.00 5. That at the time and place specified in the aforesaid public notice, or as adjourned, Petitioner duly protested said assessment and duly and timely filed with the Respondents or the Board of Assessment Review, a Statement of Protest, under oath, on proper forms, specifying the respects in which said assessments should be corrected, revised and reduced. 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. Your Petitioner did at said time file with the Respondents or the Board of Review, a statement specifying the respects in which the assessment complained of was incorrect, and in protesting against the same, in accordance with the requirements of the Real Property Tax Law of the State of New York, asked for a reduction of such assessment against said real property; said statements were received by, and filed with, said Board and the same were before it within the period appointed as aforesaid for the making of complaints. Said statements in subject application were then and are now true, but said Board refused, and still refuses to correct or reduce the assessments accordingly. 6. That on or about July I, 2005, said Respondents did finally complete said assessment rolls, verifying and filed the same and caused Notice to published according to law that the same had finally been completed and filed. 7. Upon information and belief, the valuation and assessment of Petitioner's said real property, made as aforesaid, is erroneous, unjust, excessive, unlawful and unequal for the following reasons: (a) The full value of said premises does not exceed $800,000.00. The full value as found by Respondents was $1,461,538.00, so that the extent ofthe over-valuation is $661,538.00. (b) Real property in said municipal corporation is generally assessed at 100% of full value or a lesser percentage thereof. ( c) Said assessment is unequal in that it has been made at a higher proportionate valuation than the assessment of other taxable property of the same major type or, if applicable, classification, on the same rolls by the same assessing officer in such inequality as demonstrated by all the other real properties assessed upon the same assessment roll; or (d) Said assessment is unequal in that it has been made at a higher propOliionate valuation than the assessment of other property made on the same rolls by the same assessing officer and such inequality is demonstrated by all the other real properties assessed upon the same assessment rolls. (e) Said assessment is illegal and erroneous in that Petitioner's said real property is not assessed upon one common and general principal of valuation ap plied by Respondents in assessing generally the other real property appearing on the same assessment rolls. 8. By reason of the foregoing, Petitioner is aggrieved and will be injured thereby and will be required to pay taxes in a greater amount than if said assessment had been lawfully, correctly and properly made. 9. Upon information and belief, the method of computing the valuation of the improvements on said property is incorrect, inaccurate, unlawful and ille gal and said property is assessed at a higher proportionate value than the assessment of other proper ty on the assessment rolls of the Town of Wappinger, New York. The method of computing the vo,luation of the land in said assessment is incorrect, inaccurate, unlawful and illegal and said land is assessed at a higher percentage of full value than other land on said assessment rolls. 10. Upon infonnation and belief, your Petitioner is aggrieved by the aforesaid assessment and will be greatly injured by such over-valuation and inequality and that the tax that your Petitioner will be required to pay, if such assessment is pennitted to remain as it now is, will amount to a far greater sum than your Petitioner would be required to pay is said property were not over-assessed at a higher proportionate ratio than that of other property upon the said assessment roll. 11. Upon information and belief, the said assessment and the method of making the same deprived your Petitioner of said property or its benefits, without due process oflaw; said assessment is erroneous, unequal, excessive, unjust, inequitable, unreasonable and/or inappropriate for property of its type or class; said assessment constitutes an unjust and unlawful discrimination against said property so appearing on the subject assessment roll. 12. Upon infonnation and belief, the Respondents have not applied the same rule or method or system of determining valuation or computing the assessment upon other propeliies in the assessment categories but has adopted an arbitrary, unfair and unjust method which has resulted in an unfair, unjust and arbitrary discrimination against your Petitioner and the property of your Petitioner on said assessment roll. 13. Upon information and belief, the State established equalization rates relied upon by the Respondents in preparing and certifying the 2005 assessment rolls of the Town of Wappinger is not an accurate indicator of the actual ratio of assessed value to fair market value for all parcels in this assessing unit in said year. The evidence of verified, actual, recent sales of properties within the Town of Wappinger, either comprehensive or taken at random, is a more accurate indicator of the true percentage of fair market value at which the said Town has assessed property in said year and the extent to which Petitioner's subject assessments are unequal. 14. Upon infonnation and belief, because ofthe excessive, unequal, unlawful assessment and the improper method used by said Assessor in making said assessments, and because said assessment is erroneous, unreasonable, and excessive and assessed at a higher proportionate value than the assessment of other property on the assessment roll, Petitioner's said property is over- assessed as follows: AMOUNT OF OVERASSESSMENT: $200,000.00 15. It is necessary that the assessment of your Petitioner's real estate be reduced as follows in order to be made commensurate with the value of the property: AMOUNT OF ASSESSMENT AS REDUCED: $750,000.00 Your Petitioner is, therefore, aggrieved and are and will be injured by such excessive and unequal assessment as is now listed on the assessment rolls. 16. Thirty (30) days have not elapsed since the completion and filing of the assessment roll as aforesaid. 17. No other application has been made to this or any other court for the relief requested herein. WHEREFORE, Petitioner prays that this Court review the assessment of Petitioner's real property, made as aforesaid; that said assessment be reduced and corrected; and that evidence be taken on the issues herein raised, so that Petitioner has other and further relief, including prompt refunds of all excess taxes paid as a result of said assessment, as to the Court may seem just and proper, together with the costs and disbursements of this proceeding. Dated: July 21, 2005 Poughkeepsie, New York By: /' . / / :;t.~t ~~~~/ \ TODD S. ST A L, ESQ. -' HANIG, STALL & ASSOCIATES, LLP Agent and Attorneys-in-Fact 319 Main Street Rear, P.O. Box 911 Poughkeepsie, New York 12602-0911 (845) 471-7177 VERIFICA TION State of New York, County of Dutchess ss.: I, TODD S. STALL, ESQ., being duly swom, state that I am the duly authorized agent of the owner of the real property described herein, and that I hereby make application to this Comi to review and revise assessments as indicated herein. I certify that all statements made on this application are true and correct to the best of my knowledge and belief and that I understand that the making of any willful or false statement of material fact herein will subject me to the provisions of the Penal Law relevant to the making and filing of a false instrument..~ .. ...../ /,/~. . 2P~ TODD S~STALL Swom to before me this -:J/sf day of July, 2005. O;/L- /~ ?~ Cry Public . EUN L. RAFF Notary Public, State of New York No. 01 RA4982659 9u,alified in Ulster County Comrrusslon Expires June 10, 20.l2;l