Preview
FILED: TOMPKINS COUNTY CLERK 10/27/2020 03:45 PM INDEX NO. EF2020-0345
NYSCEF DOC. NO. 19 RECEIVED NYSCEF: 10/27/2020
CI2020-15341 Index # : EF2020-0345
FILED: TOMPKINS COUNTY CLERK 10/27/2020 03:45 PM INDEX NO. EF2020-0345
NYSCEF DOC. NO. 19 RECEIVED NYSCEF:
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INDEX
Cl2020-15341 index #:
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Cl2020-14225 Index # : EF2020-0345
STATE OF NEW YORK
SUPREME COURT COUNTY OF TOMPKINS
In the Matter of: AMENDED
NOTICE OF PETITION
Lux Ithaca Holdings, LLC,
Index No.: EF2020-0345
Petitioner,
Tax Year: 2020-2021
-vs-
Tax Acet. No.: 64.-2-18
The BOARD OF ASSESSORS and the
BOARD OF ASSESSMENT REVIEW OF Address:
TOMPKINS COUNTY, NEW YORK, 112-14 Summit Ave
Ithaca, New York
Respondents.
TO THE RESPONDENTS NAMED WITHIN:
PLEASE TAKE NOTICE that, upon the annexed Verified Petition, an application will
be made, pursuant to the provisions of the Real Property Tax Law, at a Special Term of this
Court, to be held at the New York Supreme Court, Tompkins County, Tompkins County
Courthouse, 320 North . Tioga Street, Ithaca, New York on August 21 at 9:00 a.m., [on
submission only] before Hon. Joseph R. Cassidy, J.S.C., for the relief prayed for in said Petition,
upon the grounds set forth therein, and for such other and further relief as may be just and
proper.
Dated: October 2, 2020 HARRIS BEACH PLLC
Ph'
ip G. Sp lane
Attorneys for Petitioner
99 Garnsey Road
Pittsford, New York 14534
Telephone: (585).419-8800
TÒ: Mr. Jay Franklin, Director
Tompkins County Assessment Office
128 E. Buffalo St
Annex Bulding C
Ithaca, New York 14850
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C12020-15341
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RECEIVED NYE
CI2020-14225 Index #:EF2020-0345
STATE OF NEW YORK
SUPREME COURT COUNTY OF TOMPKINS
In the Matter of:
AMENDED PETITION
Lux Ithaca Holdings, LLC,
Index No.: EF2020-0345
Petitioner,
Tax Year: 2020-2021
-vs-
Tax Acet. No.: 64.-2-18
The BOARD OF ASSES SORS and the
BOARD OF ASSESSMENT REVIEW OF Address:
TOMPKINS COUNTY, NEW YORK, 112-14 Summit Ave
Ithaca, New York
Respondents.
The petitioner, above named, by its attorneys, Harris Beach PLLC, alleges as follows:
1) At all times herein mentioned, petitioner was and stillis a taxpayer of the
municipality whose Board of Assessors and Board of Assessmêñt Review are the respondents
herein (hereinafter referred to as the "assessing jurisdiction"), and is an aggrieved party with
respect to the assessment within the mcañing of New York Real Property Tax Law ("RPTL")
§706.
2) The respondents have heretofore prepared, completed and perfected,
purportedly according to law, an assessment roll for the assessing jurisdiction, for the tax year of
2020 (2020-2021); which assessment roll included an assessment for petitioner's real property,
described in Column I and assessed as set forth in Column II ofthe following schedule:
COLUMN I COLUMN II COLUMN III COLUMN IV COLUMN V
Town of Ithaca Original Assessed Claimed Assessed Confirmed Extent of
Tax Map ID: Valuation Valuation Assessed Inequality and/or
Valuation Over-Evaluation
64.-2-18 $ 20,000,000 $ 17,909,670 $ 20,000,000 $ 2,090,330
2 of 6
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3) Petitioner duly made and filed with respoñdêñts a written application and
statemcñt under oath to have the assessed valuation of said real property corrected and revised,
specifying therein the respect in which the assessment complained of was incorrect, and which
application and statement sought to reduce the assessment complained of as set forth in Column
III of paragraph 2 above. The said application and statement are hereby referred to and made
part of this application as though fully set forth herein.
4) Upon information and belief, a final decision and .determination on the
said application and statcmcat were duly rendered by the respondents, who failed and refused to
correct or reduce the assessment as requested and confirmed the assessed valuation of
petitioner's property as set forth in Column IV of paragraph 2 above.
5) Thirty (30) days have not elapsed since the legally required filing of a
certified copy of the completed and verified assessment roll and public notice thereof.
6) The said assessment of petitioner's property is erroneous upon the
following grounds: (a) Overvaluation (to the extent set forth in Column V of paragraph 2 above);
and (b) Inequality, in that ithas been made at a higher proportionate value than the assessments
of other real property in the assessment jurisdiction made by respondents; the specified instances
of such inequality are the assessments of all of the real property in the assessing jurisdiction and
each and every parcel thereof.
7) Your petitioner is aggrieved and injured by said unjust, unequal,
excessive, illegal and erroneous assessment, and will be required to pay a greater amount and
proportion of taxes than petitioner would be required to pay ifthe said assessment had been just
and equal.
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OEPK INS COUNTY CLERK INDEX
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CI2020-15341 Index #: EF2020-0345
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8) No provision is made by law for an appeal or other relief from the final
determination of the respondents except by a review by petition to the Supreme Court, and 'no
previous application forthe relief herein asked has been made to any court or judge.
"petitioner"
9) If there is more than one petitioner herein, the word shall
"petitioners" petitioners,"
mean or "each of as the context requires.
WHEREFORE, your petitioner prays that the Supreme Court review and correct on the
merits the aforementioned final determination of the respondents on thegrounds set forth in this
Petition, and that the Court take evidence to enable petitioner to show the unjust, unequal,
excessive, illegal and erroneous assessment of its real property to the end that the assessment
may be reduced to the full, true and market value thereof for land and improvements, and to a
valuation proportionate to the assessinei1ts of other real property assessed on the same rolls for
the same year, so that equality of assessments will result, and for such other and further reliefas
the Court may deem proper, together with the costs and disbursements of this proceeding.
Dated: October 2, 2020 HARRIS BEACH PLLC
Philip G. el ane
Attorneys for Petitioner
99 Garnsey Road
Pittsford, New York 14534
Telephone: (585) 419-8800
4 of 6
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INDEX
index #: EF2020-0345
NO . 1 RE CE IVED NY
CI2020-14225 Index #:EF2020-0345
AUTHORIZATION
The üildersigñêd, being an aggricycd person within the meaning of the Real Property Tax
Law ("RPTL"), and/or an officeror partner of such aggrieved person, hereby authorizes Harris
Beach PLLC, or any attorney employed by such firm,to actas itsagent to:
(1) Make and serve a statement (also known as a complaint or protest)
pursuant to Section512(1) of theRPTL, specifying tlierespect in which
the assassments of theproperty listed below are crr0116
illegal, 8, or
unequal; and
(2) Verify, serve and filea petitionfor review of thereal property assessment
for 2020-2021 pursuant to Article7 of theRPTL.
. .
This authorizaticiiapplies to thefollowing property:
a. County: Tompkins
City: Ithaca
Town: Ithaca
Village:
b. Addresses: 112-14 Summit Ave
c. Tax Acot. Nos.: 64.-2-18
d. Item No.
e. Last known
assessed valuation: $20,000,000
Dated: July2L, 2020
HARRIS BEACH
AT1.AW
ATTORNITS
5 of 6
FILED: TOMPKINS COUNTY CLERK 10/27/2020 03:45 PM INDEX NO. EF2020-0345
NYSCEF DOC. NO. 19 RECEIVED NYSCEF: 10/27/2020
?OMPK INS COUNTY CLERK 10 0 8 / 2 INDEX
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Cl2020-15341 #: E F2020-0345
NO. 10 . index
. RECE IVED NY
Cl2020-14225 Index #:EF2020-0345
ATTORNEY'S VERIFICATION PURSUANT TO CPLR §3020(d)(3)
STATE OF NEW YORK )
COUNTY OF MONROE ) as:
PHILIP G. SPELLANE, being duly sworn, dep0ses and says:
I am a member of Harris Beach PLLC, attorneys for the petitioner herein and my
office is located at 99 Garnsey Road, Pittsford, New York 14534, which is within the County of
Monroe. I make this Verification because allmaterial allegations of the pleading are within my
. personal knowledge as petitioner's attorney, and petitioner's property is not located in the
County where I have my office.
I have read the foregoing Petition and am familiar with itsecñtents, '1he Petition
is trueto my knowledge, except as to matters alleged on information and belief and as to those
matters, I believe them to be true.
The sources of my information and grounds of my belief as to all matters in the
foregoing Petition not stated to be made upon my knowledge are based upon my investigation of
the facts in this matter to date.
P lipG,. ell ne
Sworn to before me this
_ day ofJuly, 2020
Notary Public .
CAROL ANN MASLANKA
Notary Public, State of New York
No.01MA4770983
Qualified In Monroe County
Commission Expires February 28,20-
6 of 6
Preview
FILED: TOMPKINS COUNTY CLERK 10/27/2020 03:45 PM INDEX NO. EF2020-0345 NYSCEF DOC. NO. 19 RECEIVED NYSCEF: 10/27/2020 CI2020-15341 Index # : EF2020-0345 FILED: TOMPKINS COUNTY CLERK 10/27/2020 03:45 PM INDEX NO. EF2020-0345 NYSCEF DOC. NO. 19 RECEIVED NYSCEF: --- --- -^ 10/27/2020 ^ -- ·- ' MS COMY ·CLERK 10/08/2 0 2 Ò 0 4 : 0 8 PM) INDEX Cl2020-15341 index #: ------- ---. No. 10 RECEIVED NYE EF2020-0345 Cl2020-14225 Index # : EF2020-0345 STATE OF NEW YORK SUPREME COURT COUNTY OF TOMPKINS In the Matter of: AMENDED NOTICE OF PETITION Lux Ithaca Holdings, LLC, Index No.: EF2020-0345 Petitioner, Tax Year: 2020-2021 -vs- Tax Acet. No.: 64.-2-18 The BOARD OF ASSESSORS and the BOARD OF ASSESSMENT REVIEW OF Address: TOMPKINS COUNTY, NEW YORK, 112-14 Summit Ave Ithaca, New York Respondents. TO THE RESPONDENTS NAMED WITHIN: PLEASE TAKE NOTICE that, upon the annexed Verified Petition, an application will be made, pursuant to the provisions of the Real Property Tax Law, at a Special Term of this Court, to be held at the New York Supreme Court, Tompkins County, Tompkins County Courthouse, 320 North . Tioga Street, Ithaca, New York on August 21 at 9:00 a.m., [on submission only] before Hon. Joseph R. Cassidy, J.S.C., for the relief prayed for in said Petition, upon the grounds set forth therein, and for such other and further relief as may be just and proper. Dated: October 2, 2020 HARRIS BEACH PLLC Ph' ip G. Sp lane Attorneys for Petitioner 99 Garnsey Road Pittsford, New York 14534 Telephone: (585).419-8800 TÒ: Mr. Jay Franklin, Director Tompkins County Assessment Office 128 E. Buffalo St Annex Bulding C Ithaca, New York 14850 1 of 6 FILED: TOMPKINS COUNTY CLERK 10/27/2020 03:45 PM INDEX NO. EF2020-0345 NYSCEF DOC. NO. 19 RECEIVED NYSCEF: 10/27/2020 PK INS COUNTY CLERK 10 0 8 / 2 0 2 0 0 4 0 INDEX / : 8 PM) C12020-15341 -.----- _ _ _. N . 10 Index #: EF2020-0345 RECEIVED NYE CI2020-14225 Index #:EF2020-0345 STATE OF NEW YORK SUPREME COURT COUNTY OF TOMPKINS In the Matter of: AMENDED PETITION Lux Ithaca Holdings, LLC, Index No.: EF2020-0345 Petitioner, Tax Year: 2020-2021 -vs- Tax Acet. No.: 64.-2-18 The BOARD OF ASSES SORS and the BOARD OF ASSESSMENT REVIEW OF Address: TOMPKINS COUNTY, NEW YORK, 112-14 Summit Ave Ithaca, New York Respondents. The petitioner, above named, by its attorneys, Harris Beach PLLC, alleges as follows: 1) At all times herein mentioned, petitioner was and stillis a taxpayer of the municipality whose Board of Assessors and Board of Assessmêñt Review are the respondents herein (hereinafter referred to as the "assessing jurisdiction"), and is an aggrieved party with respect to the assessment within the mcañing of New York Real Property Tax Law ("RPTL") §706. 2) The respondents have heretofore prepared, completed and perfected, purportedly according to law, an assessment roll for the assessing jurisdiction, for the tax year of 2020 (2020-2021); which assessment roll included an assessment for petitioner's real property, described in Column I and assessed as set forth in Column II ofthe following schedule: COLUMN I COLUMN II COLUMN III COLUMN IV COLUMN V Town of Ithaca Original Assessed Claimed Assessed Confirmed Extent of Tax Map ID: Valuation Valuation Assessed Inequality and/or Valuation Over-Evaluation 64.-2-18 $ 20,000,000 $ 17,909,670 $ 20,000,000 $ 2,090,330 2 of 6 FILED: TOMPKINS COUNTY CLERK 10/27/2020 03:45 PM INDEX NO. EF2020-0345 NYSCEF DOC. NO. 19 RECEIVED NYSCEF: 10/27/2020 Ob ?K INS COUNTY CLERK 10/08/202 0 INDEX 0 4 : 0 8 PMJ Cl2020-15341 Index #: ----- ---. NE 10 EF2020-0345 RECEIVED NY£ CI2020-14225 Index #: EF2020-0345 3) Petitioner duly made and filed with respoñdêñts a written application and statemcñt under oath to have the assessed valuation of said real property corrected and revised, specifying therein the respect in which the assessment complained of was incorrect, and which application and statement sought to reduce the assessment complained of as set forth in Column III of paragraph 2 above. The said application and statement are hereby referred to and made part of this application as though fully set forth herein. 4) Upon information and belief, a final decision and .determination on the said application and statcmcat were duly rendered by the respondents, who failed and refused to correct or reduce the assessment as requested and confirmed the assessed valuation of petitioner's property as set forth in Column IV of paragraph 2 above. 5) Thirty (30) days have not elapsed since the legally required filing of a certified copy of the completed and verified assessment roll and public notice thereof. 6) The said assessment of petitioner's property is erroneous upon the following grounds: (a) Overvaluation (to the extent set forth in Column V of paragraph 2 above); and (b) Inequality, in that ithas been made at a higher proportionate value than the assessments of other real property in the assessment jurisdiction made by respondents; the specified instances of such inequality are the assessments of all of the real property in the assessing jurisdiction and each and every parcel thereof. 7) Your petitioner is aggrieved and injured by said unjust, unequal, excessive, illegal and erroneous assessment, and will be required to pay a greater amount and proportion of taxes than petitioner would be required to pay ifthe said assessment had been just and equal. 3 of 6 FILED: TOMPKINS COUNTY CLERK 10/27/2020 03:45 PM INDEX NO. EF2020-0345 NYSCEF DOC. NO. 19 RECEIVED NYSCEF: 10/27/2020 OEPK INS COUNTY CLERK INDEX 10 /08/202 0 04 : 0 8 PM) CI2020-15341 Index #: EF2020-0345 . NG. 10 RECEIVED NY Cl2020-14225 Index #:EF2020-0345 8) No provision is made by law for an appeal or other relief from the final determination of the respondents except by a review by petition to the Supreme Court, and 'no previous application forthe relief herein asked has been made to any court or judge. "petitioner" 9) If there is more than one petitioner herein, the word shall "petitioners" petitioners," mean or "each of as the context requires. WHEREFORE, your petitioner prays that the Supreme Court review and correct on the merits the aforementioned final determination of the respondents on thegrounds set forth in this Petition, and that the Court take evidence to enable petitioner to show the unjust, unequal, excessive, illegal and erroneous assessment of its real property to the end that the assessment may be reduced to the full, true and market value thereof for land and improvements, and to a valuation proportionate to the assessinei1ts of other real property assessed on the same rolls for the same year, so that equality of assessments will result, and for such other and further reliefas the Court may deem proper, together with the costs and disbursements of this proceeding. Dated: October 2, 2020 HARRIS BEACH PLLC Philip G. el ane Attorneys for Petitioner 99 Garnsey Road Pittsford, New York 14534 Telephone: (585) 419-8800 4 of 6 FILED: TOMPKINS COUNTY CLERK 10/27/2020 03:45 PM INDEX NO. EF2020-0345 NYSCEF DOC. NO. 19 RECEIVED NYSCEF:- -10/27/2020 - -- -- . INDEX index #: EF2020-0345 NO . 1 RE CE IVED NY CI2020-14225 Index #:EF2020-0345 AUTHORIZATION The üildersigñêd, being an aggricycd person within the meaning of the Real Property Tax Law ("RPTL"), and/or an officeror partner of such aggrieved person, hereby authorizes Harris Beach PLLC, or any attorney employed by such firm,to actas itsagent to: (1) Make and serve a statement (also known as a complaint or protest) pursuant to Section512(1) of theRPTL, specifying tlierespect in which the assassments of theproperty listed below are crr0116 illegal, 8, or unequal; and (2) Verify, serve and filea petitionfor review of thereal property assessment for 2020-2021 pursuant to Article7 of theRPTL. . . This authorizaticiiapplies to thefollowing property: a. County: Tompkins City: Ithaca Town: Ithaca Village: b. Addresses: 112-14 Summit Ave c. Tax Acot. Nos.: 64.-2-18 d. Item No. e. Last known assessed valuation: $20,000,000 Dated: July2L, 2020 HARRIS BEACH AT1.AW ATTORNITS 5 of 6 FILED: TOMPKINS COUNTY CLERK 10/27/2020 03:45 PM INDEX NO. EF2020-0345 NYSCEF DOC. NO. 19 RECEIVED NYSCEF: 10/27/2020 ?OMPK INS COUNTY CLERK 10 0 8 / 2 INDEX / 0 2 0 0 4 : 0 8 PM) Cl2020-15341 #: E F2020-0345 NO. 10 . index . RECE IVED NY Cl2020-14225 Index #:EF2020-0345 ATTORNEY'S VERIFICATION PURSUANT TO CPLR §3020(d)(3) STATE OF NEW YORK ) COUNTY OF MONROE ) as: PHILIP G. SPELLANE, being duly sworn, dep0ses and says: I am a member of Harris Beach PLLC, attorneys for the petitioner herein and my office is located at 99 Garnsey Road, Pittsford, New York 14534, which is within the County of Monroe. I make this Verification because allmaterial allegations of the pleading are within my . personal knowledge as petitioner's attorney, and petitioner's property is not located in the County where I have my office. I have read the foregoing Petition and am familiar with itsecñtents, '1he Petition is trueto my knowledge, except as to matters alleged on information and belief and as to those matters, I believe them to be true. The sources of my information and grounds of my belief as to all matters in the foregoing Petition not stated to be made upon my knowledge are based upon my investigation of the facts in this matter to date. P lipG,. ell ne Sworn to before me this _ day ofJuly, 2020 Notary Public . CAROL ANN MASLANKA Notary Public, State of New York No.01MA4770983 Qualified In Monroe County Commission Expires February 28,20- 6 of 6