Preview
FILED: WARREN COUNTY CLERK 07/22/2021 10:11 AM INDEX NO. EF2021-69271
NYSCEF DOC. NO. 4 RECEIVED NYSCEF: 07/22/2021
STATE OF NEW YORK
SUPREME COURT : COUNTY OF WARREN
112 SKI BOWL RQAD,LLC,
Petitioner(s), PETITION TO REVIEW
vs. THE 2021 TAX
ASSESSMENT(S)
THE ASSESSOR FOR THE TOWN OF JOHNSBURG, PURSUANT TO ARTICLE
THE BOARD OF ASSESSMENT REVIEW FOR THE 7 OF THE REAL
TOWN OF JOHNSBURG and THE TOWN OF PROPERTY TAX LAW
JOHNSBURG,NY,
Index No.
Respondents.
Address(es): 122-126 Ski Bowl Road
The Petitioner (hereinafter "Petitioner") respectfully shows that:
1. Petitioner is a domestic limited liability companies organized and existing in good
standing and is related to the Elderwood group of affiliated companies.
2. Petitioner is the owners and/or interested party(ies) of certain real property(ies)
identified in the above caption, and are responsible for paying the taxes thereon.
3. At all times hereinafter mentioned, Respondent Assessor, Commissioner of
Assessment,or Board ofAssessors(hereinafter "Assessor")was,and,upon information and belief,
still is the Assessor for the Respondent Municipality (hereinafter "Municipality").
4. At all times hereinafter mentioned, Respondent Board of Assessment Review
(hereinafter "BAR"),a duly constituted Board had, and, upon information and belief, still has the
power to hear and determine complaints relating to real property assessments in the Municipality.
5. At all times hereinafter mentioned, Respondent Municipality was and still is the
assessing unit for all parcels ofreal property located within its geographic borders.
6. During the current fiscal year, Respondent Assessor prepared and completed the
general assessment rolls of the Municipality. On said assessment rolls, Petitioners' real
property(ies), which is the subject ofthis Petition, was described and assessed.
7. Petitioner timely filed to the Respondent BAR sworn statements specifying the
respects in which its real property assessment(s) complained of was illegal and erroneous, and
such statements were duly received by Respondent BAR and filed.
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8. Respondent BAR conducted a hearing to review Petitioner's statements and
application for reduction on the grounds that its real property assessment(s) is/are illegal and
erroneous because it/they is/are unequal and excessive.
9. Thereafter, Respondent Assessor completed and filed the final assessment roll,
which reflects the assessed value(s) ofPetitioner's real property(ies) herein described.
10. The assessment of Petitioner's property(ies) is/are unequal and excessive, in that
the property(ies) had/have been finally fixed and determined by Respondents at the sum(s) stated
in Schedule A hereto, which is incorporated herein as iffully set forth.
11. The assessment of Petitioner's property(ies) is/are illegal in that the property(ies)
had/have been finally fixed and determined by Respondents at the sum(s) stated in Schedule A
hereto.
12. The assessment of Petitioner's property(ies) must be reduced to the amount(s) set
forth in Schedule A, which is/are the equalized value(s) of said property(ies) applying the
equalization rate(s) applicable to all properties in the Municipality for the year in question.
13. Petitioner is and will be aggrieved and injured by the aforesaid illegal and erroneous
assessment(s). Because ofthese errors, Petitioner will be required to pay significantly higher taxes
than it would be required to pay if the assessment(s) had/have been made correctly and properly,
and such illegal, erroneous and excessive assessment(s) will subject Petitioner to the payment of
more taxes than it is legally required to pay.
14. Thirty days have not elapsed since the final completion and filing ofthe assessment
roll and the giving of notice thereof as required by law.
15. No previous application has been made to this or any other court for the relief
requested herein.
WHEREFORE,Petitioner respectfully prays:
1. That said assessment roll be reviewed and corrected, and that said assessment(s) of
Petitioner's real property(ies) be stricken from the roll, or be reduced to a proper amount as set
forth on Schedule A;
2. That this Court take evidence or cause the same to be taken to enable Petitioner to
show that the assessment(s) of said parcel(s) of real property is/are illegal and erroneous because
of unequal and excessive assessment(s); and
3. That this Court grant such other and further relief as may be just and as the nature
ofthe case requires, together with the costs and disbursements of this proceeding.
-2
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FILED: WARREN COUNTY CLERK 07/22/2021 10:11 AM INDEX NO. EF2021-69271
NYSCEF DOC. NO. 4 RECEIVED NYSCEF: 07/22/2021
Dated: July 21, 2021
Buffalo, New York
M.• W.Brown
Anthony M.Kroese
Attorney. for Petitioner
665 Mai Street
Buffalo, New York 14203
(716)566-5400
mwbrown@goldbergsegalla.com
akroese@goldbergsegalla.com
3
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FILED: WARREN COUNTY CLERK 07/22/2021 10:11 AM INDEX NO. EF2021-69271
NYSCEF DOC. NO. 4 RECEIVED NYSCEF: 07/22/2021
SCHEDULE A
Column 1 Column 2 Column 3 Column 4
Parcel Description Final Assessment Property Is Lawful, Correct And
Determined By Generally Proper Assessment
Board Of Assessed At The Should Be The
Assessment Following Following
Review Percentage OfFull
Value
66.00-1-16 $54,000 1.90% $9,500
4-
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FILED: WARREN COUNTY CLERK 07/22/2021 10:11 AM INDEX NO. EF2021-69271
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VERIFICATION
STATE OF NEW YORK
: ss.
COUNTY OF ERIE
PAUL E. STEIMLE,being duly sworn, deposes and says that he resides in Erie County,
is employed by MJI Consulting Group, LLC,the agent for the Petitioner pursuant to the attached
authorization, and is knowledgeable about the value ofthe property described in the Petition based
on his own investigation thereof; that deponent has read the foregoing Notice of Petition and
Petition and knows the contents thereof; that the same is true to deponent's own knowledge, except
as to the matters therein stated to be alleged on information and belief, and that as to those matters
deponent believes it to be true. Deponent further states that this verification is submitted pursuant
to RPTL 706(2).
Sw rn to before me this
t.---day of July, 2021
y Public
MARC W BROWN
waity StIte of New York
OuiliftwiErie County
MY cenunissi.:ii Expires Feb. 19,2p2x1-,
5
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FILED: WARREN COUNTY CLERK 07/22/2021 10:11 AM INDEX NO. EF2021-69271
NYSCEF DOC. NO. 4 RECEIVED NYSCEF: 07/22/2021
TO: Ad Valorem Tax Authorities and Others To Whom It May Concern
LETTER OF AUTHORIZATION
This letter will introduce the finn ofMJI CONSULTING GROUP,LW,which is authorized to represent
ELDERWOOD ADMINISTRATIVE SERVICES LLC,ELDERWOOD PROPERTIES INC.
ZLD WOOD SURPLUS HOLDINGS LLC,POST ACUTEPARTNERS ACQUISITION LLC,
170 WEST AVE LLC,7 CHARDONNAY DRIVE LLC,1404 LONG POIND ROAD LW,
508 CLUBHOUSEROAD LLC,185 OLD MILITARY ROAD LLC,112SKIBOWL ROAD LW,
4459 BAILEY AVENUELW,ELDERWOOD DEVELOPMENT LW,224 BENNETT ROAD LLC
243BAS< TT ROAD LLC,111 SAINT GREGORY COURT LLC,4800 BEAR ROAD LLC,
1 THESDA LLC,2600 NIAGARA FALLS BOULEVARD LW,44 BALL STREET LLC,
1a m CRESTWOODD COURT LLC,1019 WICKER STREETLW,76 BUFFALO STREET LW,
1810 COMOPARK BOULEVARD LLC,5775 MAELOU DRIVE LLC,
580 ORCHARD PARK ROAD LLC,111 =WINGER ROAD LLC,
GRAND ISLAND BOULEVARD LLC,2850 GRAND ISLAND BOULEVARD LLC,
57NO TH CHIMUNG STREET LW,626 WATERVLIET SHAKER ROAD LLC
concerning Ad Valorem Taxes on real and personal property located in New York State for tax year 2021.
This autborization letter will supersede any previous letters of on file.
MJI CONSULTING GROUP,LLC is authorized to file real estate returns, to review and receive copies of
any prior year's tax returns, to investigate appraisals and assessments,
to submit income and expense
information, to appeal property values and taxes, to receive tax bills, to make any necessary corrections to
the taxing authority's records, to appear before administrative boards or agencies and where authorized, to
appear before courts ofcompetentjurisdiction and to prepare to take such actions in our offices as necessary
to effectuate same. Mil CONSULTING GROUP,LLC is authorized to act as agent,and/or attorney 6a that,
with those aforementioned rights on this property owned or controlled by the undersigned entity.
The rights,powers,and authorization ofMTh CONSULTING GROUP,LLC herein granted shall commence
upon the execution ofthis letter ofauthorization.
IN WITNESS WHEREOF:
The undersigned has hereunto set our bands and affixed our seals this the 3 day ofMay,2021.
ACCEPTED:
ELDERWOOD
Signed,sealed,and delivered in the
presence of BY:
t
-01T
h Print Name: Pearl ankle
Title: cantatila
Notary Public
Date: 5)3;2020
ell="17.N.ZRODERSOK
No.016R82090191 Phone Number. 71_6433-3900
pialsry Pall% MO of Wen Valk
MAIM Ift Mom Couriy
Coroardirkin &Nos08/1180AN
6 of 6
Preview
FILED: WARREN COUNTY CLERK 07/22/2021 10:11 AM INDEX NO. EF2021-69271 NYSCEF DOC. NO. 4 RECEIVED NYSCEF: 07/22/2021 STATE OF NEW YORK SUPREME COURT : COUNTY OF WARREN 112 SKI BOWL RQAD,LLC, Petitioner(s), PETITION TO REVIEW vs. THE 2021 TAX ASSESSMENT(S) THE ASSESSOR FOR THE TOWN OF JOHNSBURG, PURSUANT TO ARTICLE THE BOARD OF ASSESSMENT REVIEW FOR THE 7 OF THE REAL TOWN OF JOHNSBURG and THE TOWN OF PROPERTY TAX LAW JOHNSBURG,NY, Index No. Respondents. Address(es): 122-126 Ski Bowl Road The Petitioner (hereinafter "Petitioner") respectfully shows that: 1. Petitioner is a domestic limited liability companies organized and existing in good standing and is related to the Elderwood group of affiliated companies. 2. Petitioner is the owners and/or interested party(ies) of certain real property(ies) identified in the above caption, and are responsible for paying the taxes thereon. 3. At all times hereinafter mentioned, Respondent Assessor, Commissioner of Assessment,or Board ofAssessors(hereinafter "Assessor")was,and,upon information and belief, still is the Assessor for the Respondent Municipality (hereinafter "Municipality"). 4. At all times hereinafter mentioned, Respondent Board of Assessment Review (hereinafter "BAR"),a duly constituted Board had, and, upon information and belief, still has the power to hear and determine complaints relating to real property assessments in the Municipality. 5. At all times hereinafter mentioned, Respondent Municipality was and still is the assessing unit for all parcels ofreal property located within its geographic borders. 6. During the current fiscal year, Respondent Assessor prepared and completed the general assessment rolls of the Municipality. On said assessment rolls, Petitioners' real property(ies), which is the subject ofthis Petition, was described and assessed. 7. Petitioner timely filed to the Respondent BAR sworn statements specifying the respects in which its real property assessment(s) complained of was illegal and erroneous, and such statements were duly received by Respondent BAR and filed. 30627499.v1 1 of 6 FILED: WARREN COUNTY CLERK 07/22/2021 10:11 AM INDEX NO. EF2021-69271 NYSCEF DOC. NO. 4 RECEIVED NYSCEF: 07/22/2021 8. Respondent BAR conducted a hearing to review Petitioner's statements and application for reduction on the grounds that its real property assessment(s) is/are illegal and erroneous because it/they is/are unequal and excessive. 9. Thereafter, Respondent Assessor completed and filed the final assessment roll, which reflects the assessed value(s) ofPetitioner's real property(ies) herein described. 10. The assessment of Petitioner's property(ies) is/are unequal and excessive, in that the property(ies) had/have been finally fixed and determined by Respondents at the sum(s) stated in Schedule A hereto, which is incorporated herein as iffully set forth. 11. The assessment of Petitioner's property(ies) is/are illegal in that the property(ies) had/have been finally fixed and determined by Respondents at the sum(s) stated in Schedule A hereto. 12. The assessment of Petitioner's property(ies) must be reduced to the amount(s) set forth in Schedule A, which is/are the equalized value(s) of said property(ies) applying the equalization rate(s) applicable to all properties in the Municipality for the year in question. 13. Petitioner is and will be aggrieved and injured by the aforesaid illegal and erroneous assessment(s). Because ofthese errors, Petitioner will be required to pay significantly higher taxes than it would be required to pay if the assessment(s) had/have been made correctly and properly, and such illegal, erroneous and excessive assessment(s) will subject Petitioner to the payment of more taxes than it is legally required to pay. 14. Thirty days have not elapsed since the final completion and filing ofthe assessment roll and the giving of notice thereof as required by law. 15. No previous application has been made to this or any other court for the relief requested herein. WHEREFORE,Petitioner respectfully prays: 1. That said assessment roll be reviewed and corrected, and that said assessment(s) of Petitioner's real property(ies) be stricken from the roll, or be reduced to a proper amount as set forth on Schedule A; 2. That this Court take evidence or cause the same to be taken to enable Petitioner to show that the assessment(s) of said parcel(s) of real property is/are illegal and erroneous because of unequal and excessive assessment(s); and 3. That this Court grant such other and further relief as may be just and as the nature ofthe case requires, together with the costs and disbursements of this proceeding. -2 30627499.v1 2 of 6 FILED: WARREN COUNTY CLERK 07/22/2021 10:11 AM INDEX NO. EF2021-69271 NYSCEF DOC. NO. 4 RECEIVED NYSCEF: 07/22/2021 Dated: July 21, 2021 Buffalo, New York M.• W.Brown Anthony M.Kroese Attorney. for Petitioner 665 Mai Street Buffalo, New York 14203 (716)566-5400 mwbrown@goldbergsegalla.com akroese@goldbergsegalla.com 3 30627499.v1 3 of 6 FILED: WARREN COUNTY CLERK 07/22/2021 10:11 AM INDEX NO. EF2021-69271 NYSCEF DOC. NO. 4 RECEIVED NYSCEF: 07/22/2021 SCHEDULE A Column 1 Column 2 Column 3 Column 4 Parcel Description Final Assessment Property Is Lawful, Correct And Determined By Generally Proper Assessment Board Of Assessed At The Should Be The Assessment Following Following Review Percentage OfFull Value 66.00-1-16 $54,000 1.90% $9,500 4- 30627499.v1 4 of 6 FILED: WARREN COUNTY CLERK 07/22/2021 10:11 AM INDEX NO. EF2021-69271 NYSCEF DOC. NO. 4 RECEIVED NYSCEF: 07/22/2021 VERIFICATION STATE OF NEW YORK : ss. COUNTY OF ERIE PAUL E. STEIMLE,being duly sworn, deposes and says that he resides in Erie County, is employed by MJI Consulting Group, LLC,the agent for the Petitioner pursuant to the attached authorization, and is knowledgeable about the value ofthe property described in the Petition based on his own investigation thereof; that deponent has read the foregoing Notice of Petition and Petition and knows the contents thereof; that the same is true to deponent's own knowledge, except as to the matters therein stated to be alleged on information and belief, and that as to those matters deponent believes it to be true. Deponent further states that this verification is submitted pursuant to RPTL 706(2). Sw rn to before me this t.---day of July, 2021 y Public MARC W BROWN waity StIte of New York OuiliftwiErie County MY cenunissi.:ii Expires Feb. 19,2p2x1-, 5 30622803.v1 5 of 6 FILED: WARREN COUNTY CLERK 07/22/2021 10:11 AM INDEX NO. EF2021-69271 NYSCEF DOC. NO. 4 RECEIVED NYSCEF: 07/22/2021 TO: Ad Valorem Tax Authorities and Others To Whom It May Concern LETTER OF AUTHORIZATION This letter will introduce the finn ofMJI CONSULTING GROUP,LW,which is authorized to represent ELDERWOOD ADMINISTRATIVE SERVICES LLC,ELDERWOOD PROPERTIES INC. ZLD WOOD SURPLUS HOLDINGS LLC,POST ACUTEPARTNERS ACQUISITION LLC, 170 WEST AVE LLC,7 CHARDONNAY DRIVE LLC,1404 LONG POIND ROAD LW, 508 CLUBHOUSEROAD LLC,185 OLD MILITARY ROAD LLC,112SKIBOWL ROAD LW, 4459 BAILEY AVENUELW,ELDERWOOD DEVELOPMENT LW,224 BENNETT ROAD LLC 243BAS< TT ROAD LLC,111 SAINT GREGORY COURT LLC,4800 BEAR ROAD LLC, 1 THESDA LLC,2600 NIAGARA FALLS BOULEVARD LW,44 BALL STREET LLC, 1a m CRESTWOODD COURT LLC,1019 WICKER STREETLW,76 BUFFALO STREET LW, 1810 COMOPARK BOULEVARD LLC,5775 MAELOU DRIVE LLC, 580 ORCHARD PARK ROAD LLC,111 =WINGER ROAD LLC, GRAND ISLAND BOULEVARD LLC,2850 GRAND ISLAND BOULEVARD LLC, 57NO TH CHIMUNG STREET LW,626 WATERVLIET SHAKER ROAD LLC concerning Ad Valorem Taxes on real and personal property located in New York State for tax year 2021. This autborization letter will supersede any previous letters of on file. MJI CONSULTING GROUP,LLC is authorized to file real estate returns, to review and receive copies of any prior year's tax returns, to investigate appraisals and assessments, to submit income and expense information, to appeal property values and taxes, to receive tax bills, to make any necessary corrections to the taxing authority's records, to appear before administrative boards or agencies and where authorized, to appear before courts ofcompetentjurisdiction and to prepare to take such actions in our offices as necessary to effectuate same. Mil CONSULTING GROUP,LLC is authorized to act as agent,and/or attorney 6a that, with those aforementioned rights on this property owned or controlled by the undersigned entity. The rights,powers,and authorization ofMTh CONSULTING GROUP,LLC herein granted shall commence upon the execution ofthis letter ofauthorization. IN WITNESS WHEREOF: The undersigned has hereunto set our bands and affixed our seals this the 3 day ofMay,2021. ACCEPTED: ELDERWOOD Signed,sealed,and delivered in the presence of BY: t -01T h Print Name: Pearl ankle Title: cantatila Notary Public Date: 5)3;2020 ell="17.N.ZRODERSOK No.016R82090191 Phone Number. 71_6433-3900 pialsry Pall% MO of Wen Valk MAIM Ift Mom Couriy Coroardirkin &Nos08/1180AN 6 of 6