Preview
FILED: JEFFERSON COUNTY CLERK 07/24/2023 09:36 AM INDEX NO. EF2023-00002911
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/24/2023
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF JEFFERSON
In the Matter of the Application of
GOUVERNEUR SAVINGS AND LOAN ASSOCIATION,
Petitioner, PETITION
- -
against Index No.
DALE RAYMO, ASSESSOR AND BOARD OF
ASSESSMENT REVIEW, TOWN OF ALEXANDRIA,
COUNTY OF JEFFERSON, STATE OF NEW YORK,
Respondents.
TO THE SUPREME COURT OF THE STATE OF NEW YORK:
The Petitioner, Gouverneur Savings and Loan Association, by and through its
attorneys,
Case & Leader LLP, respectfully
shows this Court:
1.
Petitioner, located at 15 New York State Route 12, Alexandria Bay, New York
13607, and at all times hereinafter mentioned, is the owner of real
property in the Town of
Alexandria, County of Jefferson and State of New York, described as follows:
Gouverneur Savings and Loan Association
1 5 New Vork State Route 12
Alexandria Bay NY v 13617
Tax Parcel Identification Number: 7.37-1-47.1
2. Upon information and belief, and at all times hereinafter mentioned, Dale Raymo
was the duly constituted Assessor of the Town of Alexandria, County of Jefferson, State of New
York. On or before the
May 24, 2023, the Respondent Assessor of the Town of Alexandria
proceeded to take
up and consider the taxable property and the names of all the persons taxable
CASE a LEADER LLP
ATTORNEYS AT LAW
107 EAST MAIN STREET taXation; and made, prepared and completed the tentative assessment rolls of the said Town for
P.O. BOX 13
GOUVERNEUR
NEW YORK 13642-0013
(315) 287-2000
1 of 6
FILED: JEFFERSON COUNTY CLERK 07/24/2023 09:36 AM INDEX NO. EF2023-00002911
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/24/2023
the year 2023 and deposited them in its office and thereupon caused notice to be published,
which notice contained a statement that the said rolls might be seen and examined at his office.
3. The tentative assessments and the descriptions on said assessment rolls of your
Petitioner's real estate situated in the said Town of Alexandria, New York, as the same appeared
thereon after the completion thereof as aforesaid is as follows:
Tax ID #: 7.37-1-47.1
Account: 222201
Taxable Assessed Value: $972,600.00
4. On and before May 24, 2023, the date duly appointed according to law, Petitioner,
deeming itself aggrieved by the assessed valuation of the real
property owned by Petitioner,
complained to the Board of Assessment Review of the Town of Alexandria in writing to have the
assessment corrected and reduced on the grounds that the assessment was erroneous
by reason of
excessive valuation; that it was unequal in that the assessment had been made at a higher
proportionate valuation than the assessments of other properties on the same roll
by the same
officers; that the real
property of Petitioner as assessed on the roll at a value in excess of the
actual value and at a higher proportionate valuation than other property in the Town of
Alexandria on the roll. The Respondent Board of Assessment Review of the Town of
Alexandria received but refused to correct or reduce the assessments of the property owned by
Petitioner.
5.
Thirty (30) days has not elapsed since the final completion and filing
of the final
assessment roll or July 30, 2023, whichever is later.
6. On the completed final assessment roll the real
property of Petitioner above
described were assessed at the valuation finally
fixed and determined as follows: Nine Hundred
CASE & LEADER LLP
ATTORNEYS AT LAW
107 EAST MAIN STREET
P.O. BOX 13
GOUVERNEUR.
NEW YORK 13642-0013
(315) 287-2000
2 of 6
FILED: JEFFERSON COUNTY CLERK 07/24/2023 09:36 AM INDEX NO. EF2023-00002911
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/24/2023
7. Upon information and belief, the assessed value is at a higher proportionate value
than other property on the roll. The full value of the is One Million Three Hundred
property
Eighty-nine Thousand Four Hundred Twenty-nine Dollars ($1,389,429.00).
8. Real
property in the Town of Alexandria is
generally placed and assessed on the
assessmerit roll of the year 2023 at a uniform ratio of 70% of the full market value thereof, and
the Respondent in
arriving
at and fixing
the assessments appraised on the roll, generally
equalized the assessments at such percent of the full value as determined and in this
by it,
connection, reference is made to all other assessments appearing on the roll, except the real
property owned by Petitioner.
9. The assessment is unequal in that the 'assessment was made at a higher
proportionate valuation than assessments of the other property on the sarne roll
by the same
officers, and while the real
property of Petitioner is assessed at more than one hundred percent
(100%) of its full value, the property of other owners in the Town of Alexandria assessed upon
the assessment roll is not as high a percentage of its full
value; the other assessments of property
within the Town of Alexandria on the assessment roll, other than the property of Petitioner, is at
a uniform rate of 70% of the full value thereof, but that inequality exists not only in specific
instances, but generally throughout the Town of Alexandria, and Petitioner specifies as instances
in which inequality exists all of the real property within the Town of Alexandria assessed upon
the assessment roll.
10. Petitioner is injured and aggrieved by the unequal and excessive assessment and
will be required to
pay a greater amount and proportion of taxes than it would be required to
pay
if the assessment was correct and not excessive and unequal.
ATTORNEYS AT LAW
107 EAST MAIN STREET
P.O. BOX 13
GOUVERNEUR,
NEW YORK 13642-0013
(315) 287-2000
3 of 6
FILED: JEFFERSON COUNTY CLERK 07/24/2023 09:36 AM INDEX NO. EF2023-00002911
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/24/2023
11. The uniform ratio of the assessed value to the actual value of real
property of the
Town of Alexandria is such that in order to be equal and proportionate with the assessment of the
real of Petitioner, should be reduced to an amount not in excess of Six Hundred
property
Seventy-two Thousand Six Hundred Dollars ($672,600.00).
WHEREFORE, your Petitioner prays that: (1) this Court review all and singular the
proceedings, decisions, actions had and made in the premises by said Board with the dates
thereof and all and singular the examinations evidence documents, records and papers before it
or which were submitted to it
concerning the said matter with the rulings or decisions made by it
thereupon and all other actions in relation thereto, to the end that the said decisions and actions
of said Board be corrected on the merits the said errors
may be corrected
may by Court; (2)
assessment be reduced and corrected upon said assessment
according to law; (3) said may rolls;
the Court will take evidence to enable your Petitioner to show that such assessment is
(4)
and excessive; and your Petitioner may have such other and further relief
erroneous, illegal, (5)
the Court seem just and together with the costs and disbursements of this
as to may proper,
Petition. /
DATED: July 20, 2023
J. Leader, Esq.
Henry
Case & Leader LLP
Attorneys for Petitioner
107 East Main Street
PO Box 13
Gouverneur NY 13642
CASE & LEADER LLP
ATTORNEYS AT LAW
107 EAST MAIN STREET
P.O. BOX 13
"
GOUVERNEUR,
NEW YORK 13642-0013
(315) 287-2000
4 of 6
FILED: JEFFERSON COUNTY CLERK 07/24/2023 09:36 AM INDEX NO. EF2023-00002911
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/24/2023
VERIFICATION
STATE OF NEW YORK )
COUNTY OF ST. LAWRENCE )
Victor A. James, duly sworn, deposes and says that he is the Vice President and Chief
being
Operations Officer of Gouverneur Savings and Loan Association, the Petitioner in the above
entitled action which is a corporation created under and by virtue of the laws of the State of New
York; that he has read the foregoing Petition and knows the contents thereof; that the same is
true to his knowledge, except as to the matters therein stated to be alleged upon information and
belief, and that as to those matters he believes them to be true.
ictor . J mes
Sworn to before me this
20th
day of July, 2023.
N ry
Public-State of New York
JANET L MEULLO
Notary Public, S:ate of New York
No. 01ME6077217
Qualified in St. Lawrence Count
Comrnission Expires 20
July 8,
CASE & LEADER LLP
ATTORNEYS AT LAW
107 EAST MAlN STREET
P.O. BOX 13
GOUVERNEUR,
NEW YORK 13642-0013
(315) 287-2000
5 of 6
FILED: JEFFERSON COUNTY CLERK 07/24/2023 09:36 AM INDEX NO. EF2023-00002911
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/24/2023
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF JEFFERSON
In the Matter of the Application of
GOUVERNEUR SAVINGS AND LOAN ASSOCIATION, CERTIFICATION
22 NYCRR §130-1.1-a (b)
Petitioner,
- -
against Index No.
DALE RAYMON, ASSESSOR AND BOARD OF
ASSESSMENT REVIEW, TOWN OF ALEXANDRIA,
COUNTY OF JEFFERSON, STATE OF NEW YORK,
Respondents.
I
hereby certify that to the best of my knowledge, information and belief, formed after a
reasonable inquiry, that the instrument or its presentation to the Court is not frivolous
foregoing
as defined in 22 NYCRR §130-1.1(c).
DATED: July 20, 2023
Preview
FILED: JEFFERSON COUNTY CLERK 07/24/2023 09:36 AM INDEX NO. EF2023-00002911 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/24/2023 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF JEFFERSON In the Matter of the Application of GOUVERNEUR SAVINGS AND LOAN ASSOCIATION, Petitioner, PETITION - - against Index No. DALE RAYMO, ASSESSOR AND BOARD OF ASSESSMENT REVIEW, TOWN OF ALEXANDRIA, COUNTY OF JEFFERSON, STATE OF NEW YORK, Respondents. TO THE SUPREME COURT OF THE STATE OF NEW YORK: The Petitioner, Gouverneur Savings and Loan Association, by and through its attorneys, Case & Leader LLP, respectfully shows this Court: 1. Petitioner, located at 15 New York State Route 12, Alexandria Bay, New York 13607, and at all times hereinafter mentioned, is the owner of real property in the Town of Alexandria, County of Jefferson and State of New York, described as follows: Gouverneur Savings and Loan Association 1 5 New Vork State Route 12 Alexandria Bay NY v 13617 Tax Parcel Identification Number: 7.37-1-47.1 2. Upon information and belief, and at all times hereinafter mentioned, Dale Raymo was the duly constituted Assessor of the Town of Alexandria, County of Jefferson, State of New York. On or before the May 24, 2023, the Respondent Assessor of the Town of Alexandria proceeded to take up and consider the taxable property and the names of all the persons taxable CASE a LEADER LLP ATTORNEYS AT LAW 107 EAST MAIN STREET taXation; and made, prepared and completed the tentative assessment rolls of the said Town for P.O. BOX 13 GOUVERNEUR NEW YORK 13642-0013 (315) 287-2000 1 of 6 FILED: JEFFERSON COUNTY CLERK 07/24/2023 09:36 AM INDEX NO. EF2023-00002911 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/24/2023 the year 2023 and deposited them in its office and thereupon caused notice to be published, which notice contained a statement that the said rolls might be seen and examined at his office. 3. The tentative assessments and the descriptions on said assessment rolls of your Petitioner's real estate situated in the said Town of Alexandria, New York, as the same appeared thereon after the completion thereof as aforesaid is as follows: Tax ID #: 7.37-1-47.1 Account: 222201 Taxable Assessed Value: $972,600.00 4. On and before May 24, 2023, the date duly appointed according to law, Petitioner, deeming itself aggrieved by the assessed valuation of the real property owned by Petitioner, complained to the Board of Assessment Review of the Town of Alexandria in writing to have the assessment corrected and reduced on the grounds that the assessment was erroneous by reason of excessive valuation; that it was unequal in that the assessment had been made at a higher proportionate valuation than the assessments of other properties on the same roll by the same officers; that the real property of Petitioner as assessed on the roll at a value in excess of the actual value and at a higher proportionate valuation than other property in the Town of Alexandria on the roll. The Respondent Board of Assessment Review of the Town of Alexandria received but refused to correct or reduce the assessments of the property owned by Petitioner. 5. Thirty (30) days has not elapsed since the final completion and filing of the final assessment roll or July 30, 2023, whichever is later. 6. On the completed final assessment roll the real property of Petitioner above described were assessed at the valuation finally fixed and determined as follows: Nine Hundred CASE & LEADER LLP ATTORNEYS AT LAW 107 EAST MAIN STREET P.O. BOX 13 GOUVERNEUR. NEW YORK 13642-0013 (315) 287-2000 2 of 6 FILED: JEFFERSON COUNTY CLERK 07/24/2023 09:36 AM INDEX NO. EF2023-00002911 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/24/2023 7. Upon information and belief, the assessed value is at a higher proportionate value than other property on the roll. The full value of the is One Million Three Hundred property Eighty-nine Thousand Four Hundred Twenty-nine Dollars ($1,389,429.00). 8. Real property in the Town of Alexandria is generally placed and assessed on the assessmerit roll of the year 2023 at a uniform ratio of 70% of the full market value thereof, and the Respondent in arriving at and fixing the assessments appraised on the roll, generally equalized the assessments at such percent of the full value as determined and in this by it, connection, reference is made to all other assessments appearing on the roll, except the real property owned by Petitioner. 9. The assessment is unequal in that the 'assessment was made at a higher proportionate valuation than assessments of the other property on the sarne roll by the same officers, and while the real property of Petitioner is assessed at more than one hundred percent (100%) of its full value, the property of other owners in the Town of Alexandria assessed upon the assessment roll is not as high a percentage of its full value; the other assessments of property within the Town of Alexandria on the assessment roll, other than the property of Petitioner, is at a uniform rate of 70% of the full value thereof, but that inequality exists not only in specific instances, but generally throughout the Town of Alexandria, and Petitioner specifies as instances in which inequality exists all of the real property within the Town of Alexandria assessed upon the assessment roll. 10. Petitioner is injured and aggrieved by the unequal and excessive assessment and will be required to pay a greater amount and proportion of taxes than it would be required to pay if the assessment was correct and not excessive and unequal. ATTORNEYS AT LAW 107 EAST MAIN STREET P.O. BOX 13 GOUVERNEUR, NEW YORK 13642-0013 (315) 287-2000 3 of 6 FILED: JEFFERSON COUNTY CLERK 07/24/2023 09:36 AM INDEX NO. EF2023-00002911 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/24/2023 11. The uniform ratio of the assessed value to the actual value of real property of the Town of Alexandria is such that in order to be equal and proportionate with the assessment of the real of Petitioner, should be reduced to an amount not in excess of Six Hundred property Seventy-two Thousand Six Hundred Dollars ($672,600.00). WHEREFORE, your Petitioner prays that: (1) this Court review all and singular the proceedings, decisions, actions had and made in the premises by said Board with the dates thereof and all and singular the examinations evidence documents, records and papers before it or which were submitted to it concerning the said matter with the rulings or decisions made by it thereupon and all other actions in relation thereto, to the end that the said decisions and actions of said Board be corrected on the merits the said errors may be corrected may by Court; (2) assessment be reduced and corrected upon said assessment according to law; (3) said may rolls; the Court will take evidence to enable your Petitioner to show that such assessment is (4) and excessive; and your Petitioner may have such other and further relief erroneous, illegal, (5) the Court seem just and together with the costs and disbursements of this as to may proper, Petition. / DATED: July 20, 2023 J. Leader, Esq. Henry Case & Leader LLP Attorneys for Petitioner 107 East Main Street PO Box 13 Gouverneur NY 13642 CASE & LEADER LLP ATTORNEYS AT LAW 107 EAST MAIN STREET P.O. BOX 13 " GOUVERNEUR, NEW YORK 13642-0013 (315) 287-2000 4 of 6 FILED: JEFFERSON COUNTY CLERK 07/24/2023 09:36 AM INDEX NO. EF2023-00002911 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/24/2023 VERIFICATION STATE OF NEW YORK ) COUNTY OF ST. LAWRENCE ) Victor A. James, duly sworn, deposes and says that he is the Vice President and Chief being Operations Officer of Gouverneur Savings and Loan Association, the Petitioner in the above entitled action which is a corporation created under and by virtue of the laws of the State of New York; that he has read the foregoing Petition and knows the contents thereof; that the same is true to his knowledge, except as to the matters therein stated to be alleged upon information and belief, and that as to those matters he believes them to be true. ictor . J mes Sworn to before me this 20th day of July, 2023. N ry Public-State of New York JANET L MEULLO Notary Public, S:ate of New York No. 01ME6077217 Qualified in St. Lawrence Count Comrnission Expires 20 July 8, CASE & LEADER LLP ATTORNEYS AT LAW 107 EAST MAlN STREET P.O. BOX 13 GOUVERNEUR, NEW YORK 13642-0013 (315) 287-2000 5 of 6 FILED: JEFFERSON COUNTY CLERK 07/24/2023 09:36 AM INDEX NO. EF2023-00002911 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/24/2023 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF JEFFERSON In the Matter of the Application of GOUVERNEUR SAVINGS AND LOAN ASSOCIATION, CERTIFICATION 22 NYCRR §130-1.1-a (b) Petitioner, - - against Index No. DALE RAYMON, ASSESSOR AND BOARD OF ASSESSMENT REVIEW, TOWN OF ALEXANDRIA, COUNTY OF JEFFERSON, STATE OF NEW YORK, Respondents. I hereby certify that to the best of my knowledge, information and belief, formed after a reasonable inquiry, that the instrument or its presentation to the Court is not frivolous foregoing as defined in 22 NYCRR §130-1.1(c). DATED: July 20, 2023