Loewen Development of Wappingers Fall, LP
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H:\WPDOCS\AR17\Loewen\2002-Town\NP.wpd
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. 200:2- 33/7
Del\:: Fdoc\7 Ii Cj 10'2
-against-
ASSESSOR OF THE TOWN OF WAPPINGER, BOARD
OF ASSESSMENT REVIEW OF THE TOWN OF
WAPPINGER, and the TOWN OF WAPPINGER,
DUTCHESS COUNTY, NEW YORK,
Respondents.
RECEIVED
JUl 22 2002
TOWN CLERK
For Review of Certain Real Property Assessments for the
year 2002 under Article 7 of the Real Property Tax Law.
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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 9th day of September, 2002, 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 2002 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.
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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 10,2002
RAPPORT, MEYERS, WHITBECK,
SH W & RODENHAUSEN, LLP
By: Carl G. Whitbeck, Jr., Esq.
Attorneys for Petitioner
436 Union Street
Hudson, New York 12534
(518) 828-9444
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H ::\\'PDOCS \AR T7\Loewen \2002- T own\petition. 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
Petitioner,
Index No. 2.00 1..~ 3"3f7
-against-
ASSESSOR OF THE TOWN OF WAPPINGER, BOARD
OF ASSESSMENT REVIEW OF THE TOWN OF
WAPPINGER, and the TOWN OF WAPPINGER,
DUTCHESS COUNTY, NEW YORK,
Respondents.
For Review of Certain Real Property Assessments for the
year 2002 under Article 7 ofthe Real Property Tax Law.
The petitioner, by its attorneys, Rapport, Meyers, Whitbeck, Shaw & Rodenhausen, LLP,
alleges as follows:
] . At all times herein, petitioner is and was a domestic limited partnership having its
principal place of business at 2365 Boston Post Road, Suite ]04, Larchmont, NY ]0538.
2. At all times herein, petitioner was and still is the owner ofthe 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 29-6] 58-] 9-646] 30
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3. At all times herein, respondent Assessor ofthe 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. At all times herein, the respondent Board of Assessment Review ofthe Town of
Wappinger, is authorized and required by law, upon proper application, to review the assessments
made and determined by the Assessor.
5. On or prior to March ], 2002, respondent Assessor did make, prepare and
complete the tentative assessment rolls for the Town of Wappinger for the year 2002 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 28, 2002, 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 2002 in the amount of $5,200,000.
6. Petitioner on May 28,2002, duly protested and filed with the Board of Assessment
Review a certified grievance complaint specifying the respects in which the assessment was
erroneous and should be corrected, revised and reduced.
7. Said Board of Assessment Review received and acted upon the complaint for
red ucti on of assessments, lowered the petiti oner' s assessment to $4,200,000, but refused and still
refuses to correct, revise or reduce the assessment to its proper value.
8. On or about July], 2002, the Board of Assessment Review 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.
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9. 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 ofthe said premises does not exceed $5,490,000. Real property in
the Village of Wappingers Falls is generally assessed at 58.86% of the full value, or a lesser
percentage thereof. Accordingly, the petitioner's property should be assessed at $3,231,414 and
the assessment by the respondents is $4,200,000, so that the extent of the over-valuation is
$ 968,586.
b. Petitioner's said real property is assessed at approximately 76.9% 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
officer and such inequality is demonstrated by all the other real properties assessed upon the same
assessment rolls.
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.
10. 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.
] ] . 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.
] 2. Thirty days have not elapsed since the later of either the last day set by law for the
fi ling 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
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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.
Dated: July 10,2002
By: Carl G. Whitbeck, Jr., Esq.
Attorneys for Petitioner
436 Union Street
Hudson, New York 12534
(518) 828-9444
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JUL-l0-2002 WED 04:02 PM
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FAX NO,
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p, 06/06
COUNTY OF WESTCHESTER
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HOWARD LOEWENTHEIL, 1, ing duly sW1rn, says I am a Managing member of
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Berkeley Square, LLC, general Partne~) the petitionrr Loewen Development ofWappingers
Falls, LP m the action herein; I havi ad the anne'.'ied VERIFIED PETITION, know the
contents thereof and the same are true rry knOWledgf' except those matters therein which are
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lief, and as t~ those matters I believe them to be true.
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STATE OF NEW YORK
stated to be alleged on information an
Sworn to before me on
July ~, 2002.
-f~ a. \90f~~?L
Notary Public J
RITA A. SUPPLE
Notary Public, State of New York
No. 01 SU6024893
Qualified in Bronx COll:'"i~y
Commission Expires May 17, 20Q2
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