Preview
FILED: TOMPKINS COUNTY CLERK 01/08/2021 04:01 PM INDEX NO. EF2020-0345
NYSCEF DOC. NO. 25 RECEIVED NYSCEF: 01/08/2021
CI2021-00402 Index # : EF2020-0345
FILED: TOMPKINS COUNTY CLERK 01/08/2021 04:01 PM INDEX NO. EF2020-0345
NYSCEF
|FILED DOC. NO. PKINS
TOb 25 COUNTY CLERK ÏNDEX NYSCEF:
RECEIVED NO. EF2001/08/2021
2 0 -,0345
: 07/27/2020 11: 24
NO. 2 RECEIVED 1
Cl2021-00402 Index #: EF2020-0345
CI2020-09389 Index # : EF2020-0345
STATE OF NEW YOltK
SUPREME COURT COUNTY OF TOMPKINS
In the Matter of: NOTICE OF PETITION
Lux Ithaca Holdings, LLC, Index No.:
Petitioner, Tax Year: 2020-2021
-VS-
Tax Acet. No:
The BOARD OF ASSESSORS and the BOARD 64.-2-18
OF ASSESSMENT REVIEW OF THE CITY AND
TOWN OF ITHACA, TOMPKINS COUNTY, Address:
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 , 2020 at
a.m., [on submission only] before Hon. , or as soon
thereafter as counsel can be heard, for the relief prayed for in said Petition, upon the grounds set
forth thereiñ, and for such other and further relief as may be just and proper.
Dated: July JA , 2020 HARRIS BEACH PLLC
P ilip . pellane
Attorneys for Petitioner
99 Garnsey Road
Pittsford, New York 14534
Telephone: (585) 419-8800
TO: Mr. Jay Franklin, Director
Tompkins County Assessment Office
128 E. Buffalo St
Annex Bulding C
Ithaca, New York 14850
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G12U20-U9388 Index # : EF2020-0345
STATE OF NEW YORK
SUPREME COURT COUNTY OF TOMPKINS
In the Matter of: PETITION
Lux Ithaca Holdings; LLC, Index No.:
Petitioner, Tax Year: 2020-2021
-vs-
Tax Acet. No:
The BOARD OF ASSESSORS and the BOARD 64.-2-18
OF ASSESSMENT REVIEW OF THE CITY AND
TOWN OF ITHACA, TOMPKINS COUNTY, Address:
NEW YORK, 112-14 Summit Ave .
Ithaca, New York
Respondents.
The petitioner, above named, by itsattorneys, Harris Beach PLLC, alleges as follows:
1) At alltimes herein mentioned, petitioner was and still is a taxpayer of the
whose Board of Aameaanra and Board of Assessment Review are the respondents
municipality
herein (hereinafter referred to as the "assessing jurisdiction"), and is an aggrieved party with
respect to the assessment within the n =±g of New York Real Property Tax Law ("RPTL")
§706.
2) The respoñdeñts 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 assessmest roll included an assessment for petitioner's real property,
described in Column I and assessed as set forth in Column II of the following schedule.
COLUMN I COLUMN II COLUMN III COLUMN IV COLUMN V
Town ofIthaca 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
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3) Petitioner duly made and filed with respondents a written application and
statement 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 here'oy 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 statement 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.
The said assessment of petitioner's is · erroneous upon the
6) property
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 assessnieñts
of other real property in the assessmeñt jurisdiction made by respondents; the specified instances
of such inequality are the assessments of allof 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 assessmêñt, and will be required to pay a greater amount and
proportion of taxes than petitioner would be required to pay if the said assessment had been just
and equal.
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25 COUNTY CLERK 07/27/2020 24 INDEX NYSCEF:
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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 for the 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 the grounds set forth in this
Petition, and that the Court take evidence to enable petitioner to show the unjust, uñêqual,
excessive, illegal and erroneeüs assessment of its real property to the end that the assessment
may be redüeed to the full, true and market value thereof for land and improvements, and to a
valuation proportionate to the assessments 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 relief as
the Court may deem proper, together with the costs and disbursements of this proceeding.
Dated: JulyJ/A, 2020 HARRIS BEACH PLLC
Pllilip G. S e lane
Attorneys for Petitioner
99 Garnsey Road
Pittsford, New York 14534
Telephone: (585) 419-8800
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G12020-09388 Index #: EF2020-0345
AUTHORIZATION
The undersigned, being an aggrieved person within the meaning of the Real Property Tax
Law ("RPTL"), and/or an officer or pârtrier of such aggrieved person, hereby authorizes Harris
Beach PLLC, or any attorney employed by such firm, to act as itsagent to:
(1) Make and serve a statement (also known as a complaint or protest)
pursuant to Section 512(1) of the RPTL, specifying the respect in which
the assessments of the property listedbelow are illegal,erroneous, or
unequal; and
(2) Verify, serve and filea petition for review of the real property assessment
for 2020-2021 pursuant to Article 7 of the RPTL.
This authorization applies to the following property:
a. County: Tompkins
City: Ithaca
Town: Ithaca
Village:
b. Addresses: 112-14 Summit Ave
c. Tax Acet. Nos.: 64.-2-18
d. Item No.
e. Last known
assessed valuation: $20,000,000
Dated: Julyg, 2020
Todci S o
HARRIS BEACH E
ATTORNEYS
ATLAW
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RECEIVED NO. EF2020-0345
01/08/2021
T_O_1% ?KINS CLERK 07/27 /2020 11: 2 4 Al
. NC 1 RECEIVED
Cl2021-00402 1Index #: EF2020-0345
CI2020-09388 Index #: EF2020-0345
ATTORNEY'S VERIFICATION PURSUANT TO CPLR §3020(d)(3)
STATE OF NEW YORK )
COUNTY OF MONROE ) ss
PHILIP G. SPELLANE, being duly sworn, deposes 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 all material allegations of the pleading are within my
personal knowledge as petitioner's attorney, and petitioner's property is not located in the
a County where I have my office.
I have read the foregoing Petition and am familiar with its contents. The Petition
a is true to 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 knówledge are based upon my investigation of
the facts in this matter to date.
Pl ilip G. ell ne
Sworn to before me this
day of July, 2020
Notary Public
CAROL ANN MASLANKA
NotaryPublic, State of New York
· No. 01MA4770983
Qualified
in MonroeCounty
Commise!on Expires February 28,20_
5 of 5
Preview
FILED: TOMPKINS COUNTY CLERK 01/08/2021 04:01 PM INDEX NO. EF2020-0345 NYSCEF DOC. NO. 25 RECEIVED NYSCEF: 01/08/2021 CI2021-00402 Index # : EF2020-0345 FILED: TOMPKINS COUNTY CLERK 01/08/2021 04:01 PM INDEX NO. EF2020-0345 NYSCEF |FILED DOC. NO. PKINS TOb 25 COUNTY CLERK ÏNDEX NYSCEF: RECEIVED NO. EF2001/08/2021 2 0 -,0345 : 07/27/2020 11: 24 NO. 2 RECEIVED 1 Cl2021-00402 Index #: EF2020-0345 CI2020-09389 Index # : EF2020-0345 STATE OF NEW YOltK SUPREME COURT COUNTY OF TOMPKINS In the Matter of: NOTICE OF PETITION Lux Ithaca Holdings, LLC, Index No.: Petitioner, Tax Year: 2020-2021 -VS- Tax Acet. No: The BOARD OF ASSESSORS and the BOARD 64.-2-18 OF ASSESSMENT REVIEW OF THE CITY AND TOWN OF ITHACA, TOMPKINS COUNTY, Address: 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 , 2020 at a.m., [on submission only] before Hon. , or as soon thereafter as counsel can be heard, for the relief prayed for in said Petition, upon the grounds set forth thereiñ, and for such other and further relief as may be just and proper. Dated: July JA , 2020 HARRIS BEACH PLLC P ilip . pellane Attorneys for Petitioner 99 Garnsey Road Pittsford, New York 14534 Telephone: (585) 419-8800 TO: Mr. Jay Franklin, Director Tompkins County Assessment Office 128 E. Buffalo St Annex Bulding C Ithaca, New York 14850 1 of 1 FILED: TOMPKINS COUNTY CLERK 01/08/2021 04:01 PM INDEX NO. EF2020-0345 [FILED : TOh:?KINS COUNTY CLERK 07 /27 /2020 24 INDEX NO. EF2020-0345 NYSCEF DOC. NO. 25 11: AM RECEIVED NYSCEF: 01/08/2021 N 1 RECEWED I Cl2021-00402 Index #: EF2020-0345 G12U20-U9388 Index # : EF2020-0345 STATE OF NEW YORK SUPREME COURT COUNTY OF TOMPKINS In the Matter of: PETITION Lux Ithaca Holdings; LLC, Index No.: Petitioner, Tax Year: 2020-2021 -vs- Tax Acet. No: The BOARD OF ASSESSORS and the BOARD 64.-2-18 OF ASSESSMENT REVIEW OF THE CITY AND TOWN OF ITHACA, TOMPKINS COUNTY, Address: NEW YORK, 112-14 Summit Ave . Ithaca, New York Respondents. The petitioner, above named, by itsattorneys, Harris Beach PLLC, alleges as follows: 1) At alltimes herein mentioned, petitioner was and still is a taxpayer of the whose Board of Aameaanra and Board of Assessment Review are the respondents municipality herein (hereinafter referred to as the "assessing jurisdiction"), and is an aggrieved party with respect to the assessment within the n =±g of New York Real Property Tax Law ("RPTL") §706. 2) The respoñdeñts 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 assessmest roll included an assessment for petitioner's real property, described in Column I and assessed as set forth in Column II of the following schedule. COLUMN I COLUMN II COLUMN III COLUMN IV COLUMN V Town ofIthaca 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 1 of 5 FILED: TOMPKINS COUNTY CLERK 01/08/2021 04:01 PM INDEX NO. EF2020-0345 INDEX NO.' |FILED : TO1C ?KINS COUNTY CLERK 0 7 2 7 2 0 2 0 11 : 24 EF2020-0345 NYSCEF DOC. NO. 25 / / AND RECEIVED NYSCEF: 01/08/2021 Cl2021-00402 Index #: EF2020-0345 Gizuzu-usau8 Index #: EF2020-034U 3) Petitioner duly made and filed with respondents a written application and statement 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 here'oy 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 statement 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. The said assessment of petitioner's is · erroneous upon the 6) property 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 assessnieñts of other real property in the assessmeñt jurisdiction made by respondents; the specified instances of such inequality are the assessments of allof 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 assessmêñt, and will be required to pay a greater amount and proportion of taxes than petitioner would be required to pay if the said assessment had been just and equal. 2 of 5 FILED: TOMPKINS COUNTY CLERK 01/08/2021 04:01 PM INDEX NO. EF2020-0345 NYSCEF |FILED DOC. : TO1v NO. ?KINS 25 COUNTY CLERK 07/27/2020 24 INDEX NYSCEF: RECEIVED NO. EF2020-p345 01/08/2021 11: AH . NC 1 RECEIVED Cl2021-00402 1Index #: EF2020-0345 CI2020-09388 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 for the 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 the grounds set forth in this Petition, and that the Court take evidence to enable petitioner to show the unjust, uñêqual, excessive, illegal and erroneeüs assessment of its real property to the end that the assessment may be redüeed to the full, true and market value thereof for land and improvements, and to a valuation proportionate to the assessments 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 relief as the Court may deem proper, together with the costs and disbursements of this proceeding. Dated: JulyJ/A, 2020 HARRIS BEACH PLLC Pllilip G. S e lane Attorneys for Petitioner 99 Garnsey Road Pittsford, New York 14534 Telephone: (585) 419-8800 3 of 5 FILED: TOMPKINS COUNTY CLERK 01/08/2021 04:01 PM INDEX NO. EF2020-0345 [FILED NYSCEF : DOC. TOMPKINS NO. 25 COUNTY CLERK 07/_2_7/2020 11: 2 4 INDEX RECEIVED NO. NYSCEF: EF2020-0345 01/08/2021 Al . NO. 1 RECEIVED CI2021-00402 IIndex #: EF2020-0345 G12020-09388 Index #: EF2020-0345 AUTHORIZATION The undersigned, being an aggrieved person within the meaning of the Real Property Tax Law ("RPTL"), and/or an officer or pârtrier of such aggrieved person, hereby authorizes Harris Beach PLLC, or any attorney employed by such firm, to act as itsagent to: (1) Make and serve a statement (also known as a complaint or protest) pursuant to Section 512(1) of the RPTL, specifying the respect in which the assessments of the property listedbelow are illegal,erroneous, or unequal; and (2) Verify, serve and filea petition for review of the real property assessment for 2020-2021 pursuant to Article 7 of the RPTL. This authorization applies to the following property: a. County: Tompkins City: Ithaca Town: Ithaca Village: b. Addresses: 112-14 Summit Ave c. Tax Acet. Nos.: 64.-2-18 d. Item No. e. Last known assessed valuation: $20,000,000 Dated: Julyg, 2020 Todci S o HARRIS BEACH E ATTORNEYS ATLAW 4 of 5 FILED: TOMPKINS COUNTY CLERK 01/08/2021 04:01 PM INDEX NO. EF2020-0345 NYSCEF fFILED DOC. : NO. 25 COUNTY INDEX NYSCEF: RECEIVED NO. EF2020-0345 01/08/2021 T_O_1% ?KINS CLERK 07/27 /2020 11: 2 4 Al . NC 1 RECEIVED Cl2021-00402 1Index #: EF2020-0345 CI2020-09388 Index #: EF2020-0345 ATTORNEY'S VERIFICATION PURSUANT TO CPLR §3020(d)(3) STATE OF NEW YORK ) COUNTY OF MONROE ) ss PHILIP G. SPELLANE, being duly sworn, deposes 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 all material allegations of the pleading are within my personal knowledge as petitioner's attorney, and petitioner's property is not located in the a County where I have my office. I have read the foregoing Petition and am familiar with its contents. The Petition a is true to 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 knówledge are based upon my investigation of the facts in this matter to date. Pl ilip G. ell ne Sworn to before me this day of July, 2020 Notary Public CAROL ANN MASLANKA NotaryPublic, State of New York · No. 01MA4770983 Qualified in MonroeCounty Commise!on Expires February 28,20_ 5 of 5