Imperial Improvements, LLC
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF WESTCHESTER
-------------------------~---~-------------~t1!t)
In the Matter of the Appllcatlon 0 t:C:~'~
IMPERIAL IMPROVEMENTS, LLC, c~
, \~2\)\)~ NOTICE
J\\\. . . ~~O
'-O.~Np..R. D. ~N'~ TAX GRID
\,.t:. O\j~ C -6158-15-
~~.\:~ 589264-01
cQ~. . and
1..~~2 9-6158-15-
ASSESSOR of the Town of Wappinger, New \\~ \. ~ . -^~89264-00
York, BOARD OF ASSESSMENT REVIEW of the ~v ~~~~~d
Town of Wappinger, New York, and the ~o~~~;;-~~158-19-
TOWN OF WAPPINGER, New York, CO~.~ 575182-00
~O\
CO'0~
Petitioner,
-against-
Respondents,
For Review of the Assessment of Certain Real
Property in the Town of Wappinger, New York.
------------------------------------------------X
INDEX NO .1~'f .
1()787,
SIR S :
PLEASE TAKE NOTICE that upon the Petition herein, verified
the I If I<. day of July, 2004, a copy of which is hereto annexed, an
application will be made at a Special Term, Part IV of the
Court to be held at 140 Grand Street, White Plains, New York, on the
10th day of September, 2004, 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 2004 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 2004, 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 /~ , 2004.
"" ') 7 M""~
Yours, etc.,
ROTHSCHILD & PEARL, LLP
By: ./;1: ~--4 ~---4
Attorneys for Petl(ioner
245 Main Street
White Plains, New York 10601
(914) 461-0280
RECE\VED
TOWN
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,
Petitioner,
PETITION
-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 NO ./IJ'/
/07g7
I .
shows:
The Petition of IMPERIAL IMPROVEMENTS, LLC, respectfully
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 2004, and to finally correct and revise any and all
assessments on said roll concerning which complaint was made.
3. Prior to May 1, 2004, said Assessor made, prepared and
completed the tentative assessment roll of all real property in said
Town for the year 2004, 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, 2004.
4. The assessment and description on said tentative
assessment roll of Petitioner's real property was as follows:
Tax Grid #29-6158-
15-589264-01
Land
Improvements
Total
$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 1 at day of July, 2004, 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 2004 at 40% 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 40%
equalization at which property is generally assessed on said roll
would be as follows:
Tax Grid #29-6158-
15-589264-01 $12,000.00
Tax Grid #29-6158-
15-589264-00 $1,000,000.00
Tax Grid #29-6158-
19-575182-00 $500,000.00
(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 $12,000.00 $98,000.00
Tax Grid #29-6158-
15-589264-00 $3,286,000.00 $1,000,000.00 $2,286,000.00
Tax Grid #29-6158-
19-575182-00 $1,473,100.00 $500,000.00 $973,100.00
(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. Peti tioner is aggrieved and inj ured 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 had been made correctly and properly.
11. Thirty (30) days have not elapsed since the final
completion and filing of said assessment roll and publication of
notice of completion as required by law.
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 & PEARL, LLP
~i~or~~~~~ner
245 Main Street
White Plains, New York 10601
(914) 461-0280
.'1.
AUTHORIZATION
The undersigned taxpayer, owner of .~rtain real property situate at 1201 Route 9, Village of
Wappingers Falls, 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, ~te Plains, New York, as its true and lawful agent
for the ~xecution, 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 x:eal property tax assessments on its said property for the year 2004, 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 #29-6158-15-5-89264-0000
Tax Grid #29-6158-15-589264-0001
'.
Dated: February . ,2004
IMPERIAL IMPROVEMENTS, LLC.
BY:
ADAM lFSInN
;WJL--
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
Peti tion); 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.
~~~
MI HAEL R. PEAR
K1SHA N. LUIS
Notary Public, :3tate of New York
No. 01 LUG073933
Qualified in Westchester Coun~ I
Commission Expires April 29. 20 fJJ.P