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Redl, Herbert H. SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF DUTCHESS ------------------------------------------------------------------------)( In the Matter of the Application of Petitioner, NOTICE OF APPLICA TION FOR REVIEW OF TAX ASSESSMENTS HERBERT H. REDL, -against- Assessor for the TOWN OF W APPINGERS, and THE BOARD OF ASSESSMENT REVIEW OF THE TOWN OF W APPINGERS, THE TOWN OF W APPINGERS, THE SUPERINTENDENT OF THE TOWN OF W APPINGERS SCHOOL DISTRICT and the TOWN OF W APPINGERS SCHOOL DISTRICT, Index No.: 2003/ '3c, I~ YEAR: 2003 r--,) .~ "'...-'.1 -.-J For a Review of a Tax Assessment Under Article 7 of the Real Property Tax Law for property of the Petitioner located in the TOWN OF W APPINGERS. ------------------------------------------------------------------------)( PLEASE TAKE NOTICE, that upon the annexed Petition, duly verified on the 15tlUay of July, 2003, an application will be made at a Special Term for Tax Certiorari of the Supreme Court of the State of New York, to be held in and for the County of Dutchess, at the County Courthouse, Poughkeepsie on the 17th day of September, 2003, for the review under Article 7 of the Real Property Tax Law of the State of New York of the tax assessment on certain real property described herein, to the end that all proceedings, decisions and actions in the matter of the said assessment of said property may be reviewed, and for an order reducing, vacating or correcting said assessment, and granting such other, and further and different relief as will be applied for and to the Court may seem just and proper. en c.J1 Dated: July 14,2003 Poughkeepsie, New York HERBERT N. WALLACE, ESQ. WALLACE & WALLACE, LLP Attorney for Petitioner 299 Main Street Poughkeepsie, New York 12601 (845) 473-0900 TO: RESPONDENTS ASSESSOR FOR TOWN OF W APPINGERS BOARD OF ASSESSMENT REVIEW FOR TOWN OF W APPINGERS THE TOWN OF W APPINGERS SUPERINTENDENT OF THE TOWN OF W APPINGERS SCHOOL DISTRICT TOWN OF W APPINGERS SCHOOL DISTRICT WALLACE So WALi.ACE · ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF DUTCHESS ------------------------------------------------------------------------){ In the Matter of the Application of HERBERT H. REDL, PETITION FOR REVIEW OF TAX ASSESSMENTS Petitioner, -against- Index No.: 2003/3~( 3 Assessor for the TOWN OF W APPINGERS, and THE BOARD OF ASSESSMENT REVIEW OF THE TOWN OF W APPINGERS, THE TOWN OF W APPINGERS, THE SUPERINTENDENT OF THE TOWN OF W APPINGERS SCHOOL DISTRICT and the TOWN OF W APPINGERS SCHOOL DISTRICT, YEAR: 2003 For a Review of a Tax Assessment Under Article 7 of the Real Property Tax Law for property of the Petitioner located in the TOWN OF W APPINGERS. ------------------------------------------------------------------------){ TO THE SUPREME COURT OF THE STATE OF NEW YORK: The petitioner above-named respectfully alleges as follows: FIRST: That your petitioner is a taxpayer in the municipality whose Board of Assessors is the respondent herein and is the owner or lessee of lands and premises hereinafter described and situate in said municipality, or an aggrieved party within the meaning of Section 706 of the R.P.T.L. of the State of New York. SECOND: That at all times herein mentioned, the Assessor of the said municipality was authorized and required by law, for the purpose of taxation, to assess and value all the real estate in said municipality on one common and general principle of valuation which shall apply alike to all real estate assessed within said municipality, including improved and unimproved property, and in the case of improved property, to value the land and buildings and improvements thereon separately; that at all times herein mentioned the Board of Review was authorized and required by law to review the assessments made and determined by the Assessor. THIRD: That respondents prepared and completed a tentative assessment roll for said municipality for the tax year 2003/2004, and that your petitioner's lands and premises were described and assessed on said assessment roll as set forth in Schedule "A" attached. FOURTH: That within the time allowed by law for complaining and filing protests to said assessment roll, your petitioner, claiming to be aggrieved and feeling unjustly, unfairly and unlawfully assessed, did complain and did file a due and timely WALlACE & WALLACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601 protest against the assessment set forth herein, which was received and accepted as sufficient, and did apply for a correction and reduction of the same and presented to and filed with the said Assessor and Board of Review a verified application to reduce the same. The petitioner complained therein that none of the properties set forth in said assessment roll, including the property herein described, had been assessed upon one common and general principle of valuation which shall apply alike to all real estate assessed within unequal, excessive by reason of over-valuation, excessive, unlawful and unjust in that it had been made at a higher proportionate value than the assessments on other properties in said municipality on the same roll, which over-valuation, overassessment and inequality have resulted in injury to the petitioner, and did specify as instances in which such inequality existed, all other real estate in said municipality. 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. In order to be equal and proportionate with the assessments of other real property upon said assessment roll, petitioner asked that the said assessment should be reduced as set forth in Schedule" A" attached. FIFTH: That said Board of Review received and acted upon said protest and application for reduction of assessments and refused and failed to correct or reduce said assessment to said requested correct assessed valuations. SIXTH: That thirty days have not elapsed since the final completion and filing of said assessment roll and the first posting or publication of the notice thereof, as required by law. That said lands and premises were assessed and described on the final assessment roll as set forth in Schedule" A" attached. SEVENTH: That the final assessment of said property is unequal, excessive by reason of overvaluation, excessive and unjust, and the property is actually of an assessable value not to exceed the values as listed in Schedule "A" attached, and that the extent of such overassessment is as set forth in Schedule "A" attached. EIGHTH: That the said assessment of the within property is unequal, excessive by reason of overvaluation, excessive, unlawful and unjust upon the following grounds: (A) That the said assessment is unequal and unjust in that the said property is not assessed on one common and general principle of valuation adopted by the Assessor in assessing generally the real estate within said municipality; (B) That by reason of such inequality, the said assessment has been made at a higher proportionate valuation than the assessment of other real estate on said assessment roll, and as instances in which such inequality exists, your petitioner specified all other real estate in said municipality on the said roll, and the assessments and valuations therein stated; (C) That the said assessment is unlawful in that it is excessive and the assessment has not been determined by the application of the established ratio; (D) That the extent of the overvaluation and overassessment complained of and protested is as stated herein; (E) That the said assessment and assessment roll is illegal, not uniform, was not made for the purpose specified, and in the manner required by the laws of the State of New York, the Constitution of the State of New York, and the Constitution of the United States of America; (F) That the assessment has been arbitrarily maintained by the Assessor and that the equalized value, or full value, placed thereon by the Assessor is not the true value of the property; and (G) That the assessment of the said property has been made at a higher proportionate evaluation the assessment of the other taxable real property of the WALLACE 8< WALLACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601 same major type, as determined by the State Board of Equalization and Assessment, pursuant to Section 1200 of the Real Property Tax Law, and your petitioner specifies, as instances in which such inequality exists, all other real estate of the same major type as the within property as assessed upon said assessment roll and the assessments and valuations therein stated. The extent of such inequality and overvaluation is as set forth in Schedule" A" attached. NINTH: In the event that the assessment at issue is or should be subject to a transition assessment and/or exempt or partially exempt and has been incorrectly calculated, or not set forth at all on the taxable assessment roll, the assessment should be reduced as it exceeds the statutory formula and/or is unlawful, unequal and excessive. TENTH: That your petitioner is aggrieved and has been injured by the said unequal, unjust, excessive, unlawful and excessive by reason of overvaluation assessment, and will be required to pay a greater amount and proportion of taxes than said petitioner would be required to pay if the said assessment had been just and equal, and that your petitioner is or will be injured thereby. ELEVENTH: No previous application has been made for the relief herein requested. TWELFTH: The assessment has been increased over the prior years' assessment arbitrarily, capriciously and illegally. THIRTEENTH: The assessment has been arbitrarily, capriciously and illegally increased by a "spot" assessment as all other properties in this assessment classification have not been increased, re-valued, re-appraised and/or their assessment has remained the same. WHEREFORE, your petitioner prays that the Court review all and singular the proceedings, decisions and actions of said Assessor and of the said Board of Review in the matter of the tax assessments and assessed valuations of the real property described herein, and that the said tax assessments and assessed valuations be modified, corrected, vacated, reduced, and be properly equalized to assessed valuations of other real property on the same rolls in order to secure equality of assessment, as the case may require, and that the respondents refund to petitioner all excess taxes, and that the petitioner have such other and further relief as may be just and proper in the premises; and that the petitioner be awarded the costs and disbursements of this proceedings, together with reasonable expenses, including the fees of experts and attorneys and for such other and further relief as the Court may deem proper, together with the costs and disbursements of this proceeding. l~~n~ BY: WALLACE 8t WALLACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601 STATE OF NEW YORK ) .ss: COUNTY OF DUTCHESS ) HERBERT N. WALLACE, being duly sworn, deposes and says that he is the duly authorized representative and attorney for the aforementioned petitioner. That he has read the foregoing petition, knows the contents thereof, that the same is true to his own knowledge, except as to those matters therein stated to be alleged upon information and belief, and as to those matters he believes the same to be true. ~~ HE ERTN. WALLACE, ESQ. Sw~ to before me on this ~ day of July, 2003 ~.~ N ary Public JUANITA S. SIMMONS Notary Public, State of New York Reg. No. 01S16062546 Qualified In Ulster County Commission Expires August 13, 20~ WALlACE. WALlACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601 SCHEDULE "A" Inequity and Original Claimed Full Confirmed Overvalue and Assessed Valuation Assessed Extent Unequal Valuation and/or Excessive Property Description -----1 $ $ $ 19-6158-04-559359 1,478,000.00 739,000.00 1,478,000.00 739,000.00* 19-6158-04-537402 373,000.00 186,500.00 373,000.00 186,500.00* 1153 Route 9, a/k/a 1634 Route 9 Wappingers Falls, New York 12590 *Based on Equalization Rate and Claimed Full Value Assessment for Grid # 19-6158-04- 559359 should be reduced to $ 739.000.00 * Based on Equalization Rate and Claimed Full Value Assessment for Grid# 19-6158-04- 537402 should be reduced to $ 186.500.00 WALLACE 8< WALLACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601 AUTHORIZA TION I, the undersigned, being an aggrieved person within the meaning of the Real Property Tax Law, or an officer or partner of such aggrieved person, as complainant, hereby designate and authorize HERBERT N. WALLACE, ESQ. with law offices located at 299 Main Street, Poughkeepsie, New York 12601; 1) to act as my representative in any and all proceedings before the Board of Assessment Review of the municipality mentioned below for purposes of reviewing the assessment of the following real property as it appears on the assessment roll of such municipality; 2) act as my agent to verify, serve and file a petitioner for review of said real property assessment, pursuant to Section 706 and Section 730 of the Real Property Tax Law; and 3) act as my agent to claim and receive any and all property tax refunds resulting from said firm's representation in any assessment reduction proceedings: ASSESSMENT YEAR: 2003 COUNTY: DUTCHESS TAX YEAR: 2003 MUNIClP ALITY: TOWN OF W APPINGERS TAX YEAR: 2003 GRID: 19-6158-04-559359 19-6158-04-537402 ADDRESS: 1153 Route 9 a/k/a 1634 Route 9 Wappingers Falls, N.Y. 12590 Petitioner: HERBERT H. REDL BY: Ja~r DATE: 7-Jr-,o"J WALlACE lit WALLACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601 SCHEDULE OF PROPERTIES VILLAGE/TOWN/CITY: TOWN OF W APPINGERS TAX MAP I.D.: GRID NO.: 19-6158-04-559359 19-6158-04-537402 ADDRESS OF PREMISES: 1153 Route 9, a/k/a 1634 Route 9, Wappingers Falls, New York 12590 WALLACE Ik WALLACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601 VERIFICATION STATE OF NEW YORK ) ) ss.: COUNTY OF DUTCHESS ) HERBERT H. REDL, being duly sworn, deposes and says that I am the Petitioner in the within action; that I have read the foregoing Petition and know the contents thereof and the same is true to my knowledge except as to those matters therein stated to be alleged upon information and belief, and as to those matters I believe them to be true. BY: \ HiRBERT H. REDL WALLACE Be WALLACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601