Loewen Development of Wappingers Fall, LP
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STATE OF NEW YORK
SUPREME COURT: COUNTY OF DUTCHESS
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In the Matter of the Application of
LOEWEN DEVELOPMENT OF W APPINGERS
FALLS, LP,
NOTICE OF PETITION
Petitioner,
Index No.
Filed:
2004
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-against-
ASSESSOR OF THE TOWN OF WAPPINGER and the
TOWN OF WAPPINGER, DUTCHESS COUNTY, NEW
YORK,
Respondents.
RECEIVED
JUL 2 6 2004
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For Review of Certain Real Property Assessments for the
year 2004 under Article 7 of the Real Property Tax Law.
TOWN CLERK
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PLEASE TAKE NOTICE that upon the annexed verified petition, an application will be
made to the Supreme Court of the State of New York, at the Dutchess County Court House in
Poughkeepsie, New York, on the 20th day of September, 2004, 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 assessment of certain real property of the petitioner appearing on the final
assessment roll for the year 2004 as set forth in said petition, and for an order cancelling, revising
or correcting said assessment and granting such other and further relief as to this Court may seem
just and proper, together with the costs and disbursements of this action.
Your verified answer, if any, must be served upon the undersigned at least five days
before the return date of this application.
F:\ WPDOCS\AR T7\Loewen\2004- Town\NP .wpd
Dutchess County is designated as the venue of this proceeding on the basis of petitioner's
real property being located in Dutchess County.
Dated:
July 19, 2004
RAPPORT, MEYERS, WHITBECK,
SHAW & RODENHAUSEN, LLP
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By: Victor M. Meyers, Esq. \
Attorneys for Petitioner
436 Union Street
Hudson, New York 12534
(518) 828-9444
F:IWPDOCSIAR T7\Loewen \2004- Townlpetition, wpd
STATE OF NEW YORK
SUPREME COURT: COUNTY OF DUTCHESS
In the Matter of the Application of
LOEWEN DEVELOPMENT OF W APPINGERS
FALLS, LP,
VERIFIED PETITION
Index No.
Petitioner,
-against-
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ASSESSOR OF THE TOWN OF WAPPINGER and the
TOWN OF WAPPINGER, DUTCHESS COUNTY, NEW
YORK,
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Respondents.
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F or Review of Certain Real Property Assessments for the
year 2004 under Article 7 ofthe Real Property Tax Law.
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The petitioner, by its attorneys, Rapport, Meyers, Whitbeck, Shaw & Rodenhausen, LLP,
alleges as follows:
1. At all times herein, petitioner is and was a domestic limited partnership having its
principal place of business at 2365 Boston Post Road, Suite 104, Larchmont, NY 10538.
2. At all times herein, petitioner was and still is the owner of the lands situated in the
Village of Wappingers Falls, Town of Wappinger, Dutchess County, New York, hereinafter
described on the assessment roll of the Town of Wappinger as follows:
"Berkeley Square" - Grid 29-6158-19-646130
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3. At all times herein, respondent Assessor of the Town of Wappinger is authorized
and required by law to assess and value all of the real estate in the Town of Wappinger for
purposes of taxation.
4. On or prior to May 1,2004, respondent Assessor did make, prepare and complete
the tentative assessment rolls for the Town of Wappinger for the year 2004 and caused due
notice to be published in the official newspaper of the Town of Wappinger, that copies of the
assessment rolls might be seen for inspection and examination, and that on May 25, 2004, a
grievance day would be held to review and correct the assessment rolls upon application by
taxpayers deeming themselves aggrieved thereby. The Petitioner was tentatively assessed on the
assessment roll for the year 2004 in the amount of $4,200,000.
5. On or about July 1,2004, the Assessor thereafter finally completed the assessment
rolls, duly made and subscribed their oath thereto, filed same and cause notice to be published
in the official newspaper of the Town of Wappinger.
6. Upon information and belief, the valuation and assessment of petitioner's said real
property is erroneous, unjust, excessive, unlawful and unequal for the following reasons:
a. The full value of the said premises does not exceed $5,600,000. Real property in
the Town of Wappinger is generally assessed at 48% of the full value, or a lesser percentage
thereof. Accordingly, the petitioner's property should be assessed at $2,688,000.
b. Petitioner's said real property is assessed at approximately 75% of full value.
c. Said assessment is unequal in that it has been made at a higher proportionate
valuation than the assessment of other property made on the same rolls by the same assessing
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d. Said assessment is illegal and erroneous in that petitioner's said real property is
not assessed on one common and general principle of valuation applied by respondent in
assessing generally the other real property appearing on the same assessment rolls.
7. Petitioner is aggrieved and will be injured by this unlawful assessment because
it will be required to pay more taxes than it would otherwise be required to pay had the
assessment been properly made.
8. Thirty days have not elapsed since the later of either the last day set by law for the
filing of the assessment roll or the giving of notice thereof as required by law.
9. Thirty days have not elapsed since the later of either the last day set by law for the
filing of the assessment roll or the giving of notice thereof as required by law.
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 have other and further relief, including
prompt refunds of all excess taxes paid as a result of said assessments, as to the Court may seem
just and proper, together with the costs and disbursements of this proceeding.
By: Victor M. Meyers, Es
Attorneys for Petitioner
436 Union Street
Hudson, New York 12534
(518) 828-9444
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STATE OF NEW YORK )
)SS.:
COUNTY OF COLUMBIA )
I, Victor M. Meyers, the undersigned, am an attorney admitted to practice law in the
Courts of the State of New York, and say that: I am the attorney of record, or of counsel with
the attorneys of record, for Petitioner herein; I have read the annexed Verified Petition, know the
contents thereof and the same are true to my knowledge, except those matters therein which are
stated to be alleged on information and belief, and as to those matters I believe them to be true.
My belief as to those matters therein not stated upon knowledge, is based upon the following:
Investigation into the facts surrounding this matter; numerous discussions with client; review of
documentation; review of file and information obtained from client.
The reason I make this affirmation instead of the Petitioner is that Petitioner is not in the
county where I have my office.
Dated: July 19,2004
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