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File # 57113
SUPREME COURT: STATE OF NEW YORK
COUNTY OF NASSAU
-------------------------------X STIPULATION OF SETTLEMENT
In the Matter of :
Cons. Index No. 405411/17
SMMC ENTERPRISES LLC : Cons. Calendar No. 2017T3829
(FORMERLY ARTISTIC DESIGNS
SCREEN PRINTING INC.), : Index # Tax Yr. Writ# Cal.#
Petitioner, : 405411/17 2014/15 1502030 2017T3829
2015/16 1644429
: 2016/17 1703524
406386/19 2017/18 1803555
-against- : 406385/19 2018/19 1907229
406384/19 2019/20 2012709
:
THE BOARD OF ASSESSORS
OF NASSAU COUNTY AND THE :
ASSESSMENT REVIEW COMMISSION Section: 35
OF NASSAU COUNTY, : Block: 355
Lots: 4-5, 44-45
Respondents. :
-------------------------------X
WHEREAS, petitioner has brought proceedings to review
respondents' real tax assessment for the tax years listed
property
in the caption on Petitioner's property identified on the Nassau
County tax map and assessment rolls by the Section, Block and Lot
listed in the caption; and
WHEREAS, the parties desire to settle said proceedings in
accordance with the terms hereafter set forth;
NOW, THEREFORE, IT IS STIPULATED AND AGREED by and between
the parties as follows:
1. The proceeding shall be consolidated under Index No. and
Calendar No. listed in the caption.
2. If any proceeding applicable to a tax year affected by
this stipulation was part of a master petition, then the
proceeding shall be severed from the master petition.
3. Any motions affecting the said proceedings now pending
are hereby withdrawn.
4. The within proceeding shall be settled as follows:
Section 35, Block 355, Lots 4-5, 44-45
Full
Original Final
Total Total
Assessed Amount of Assessed
Tax Year Value Reduction Value
2014/15 $ 2,647 $ O $ 2,647
2015/16 $ 2,647 $ 0 $ 2,647
2016/17 $ 2,647 $ O $ 2,647
2017/18 $ 2,647 $ 150 $ 2,497
2018/19 $ 2,647 $ 225 $ 2,422
2019/20 $ 2,647 $ 275 $ 2,372
5. The taxable assessed values shall be corrected based on
the foregoing corrected assessed values and as indicated in the
annexed Schedule A as follows:
Section 35, Block 355, Lots 4-5, 44-45
Original Assessment
County
Tax Total School Town
Year AV Taxable Taxable
2014/15 2, 647 2, 647 2 , 647
2015/16 2, 647 | 2, 647 2, 647
2016/17 2, 647 2, 647 2, 647
2017/18 2, 647 2, 647 2, 647
2018/19 2, 647 2, 647 2, 647
2019/20 2, 647 2, 647 2, 647
Corrected Assessment
County
Tax Total School Town
Year AV Taxable Taxable
2014/15 2, 647 2, 647 2, 647
2015/16 2,647 2, 647 2, 647
2016/17 2,647 2,647 2,647
2017/18 2,497 2,497 2, 497
2018/19 2 , 422 2,422 2,422
2019/20 2 , 372 2, 372 2, 372
6. Upon granting of the judgment to be submitted based on
this stipulation and presentation of a certified copy of said
judgment and a copy of this stipulation together with supporting
documentation, the County Treasurer shall make payment in
accordance with the terms of said judgment.
7. The Receiver of Taxes for the town or city in which the
property is situated shall issue corrected tax bills for the tax
years at issue as appropriate and set forth herein. If for any
reason the bills are not corrected, the excess taxes shall be
refunded as provided herein.
8. The judgment or order implementing this stipulation shall
provide for a refund of overpaid taxes, where indicated, with
interest at the rate of 3% per annum from the date of payment of
318
taxes to the day of December, 1982, at the rate of 6% per
18t th
annum thereafter from the day of January, 1983, to the 28 day
1"t
of February, 1993, at the rate of 5% per annum from the day of
7th
March, 1993 to the day of March, 1999, at the rate of four and
th 31"
one-half (4.5 °s) percent from the 8 day Of March, 1999 to the
day of March 2004; at the rate of 4% from April 1, 2004 to
December 31, 2009 and for each calendar year or portion of a year
hereafter, at the lesser of 3% or the overpayment rate set for the
first quarter of each such year by the Commissioner of Taxation
and Finance pursuant to subsection (j) of Section 697 of the Tax
18t 318t
Law, from January to December of such year, or to the date
of entry of judgment, if sooner, but without costs to any party.
9. Petitioner, by its attorneys, warrants that, to its
knowledge, no other person, partnership or corporation has an
interest in these proceedings. In the event that the petitioner or
its attorneys become aware of such an interest at any time prior
to the entry of judgment herein, he shall so advise respondent and
the Court. In addition, at the time an application is made for a
tax refund, petitioner shall submit an affidavit stating that, in
the event that it is finally adjudged by a court of competent
jurisdiction that another person has an interest in these
proceedings and that part, or all, of the tax refund to be paid
herein should have been paid to such person petitioner shall make
such payment to such person and shall hold the County of Nassau
free and harmless from any duplicate payment of a tax refund.
Dated: Mineola, New York KOEPPEL MA E & LEISTMAN, LLC
January 8, 2020 Attorney or Petitioner
By
RIS E. ROSEN, ESQ.
JARED KASSCHAU, ESQ.
Nassau County Attorney
Attorney for Respondents
By
The undersigned certifies that,
by Resolution No.218/2001,
dated July 16, 2001, the
Nassau County Legislature has
authorized the execution of this
Stipulation of Settlement.
OFFICE OF THE COUNTY ATTORNEY c
STIPULATION SETTLEMENT OR OOmszkr ORDER - SCHEDULE A
Stipulation # 1915774001-2002
Fax # 516-747-8227 Economic Unit # 15774.001
074 KOEPPEL MARTONE LEISTMAN LLC Offer Date 11/08/2019
155 FIRST STREET
MINEOLA NY 11501
Proposed A=ee==ments Economic Unit Totals
Taxyr Original AV Proposed AV Reduction
2014/15 2,647! 2,647 0
2,647'
2015/16 2,647. 0
2016/17 2,647 2,647 0
2017/18 2,647 2,497 150
Proposed Assessments
Parcel 35355 00040
New
Year Original AV C1s Proposed AV Cls Reduction!
2014/15 . 2,647) 4 2,64 4
2016/17 2,6471 4 2,647 4 0
' 2,647 4 2,497 4 150
2017/18
2018/19 | 2,647 4 2,422 4 225
2,64Ô¯
2019/20 4 2,372 4 275
Proceedings Resolved
Taxyr Writ# Index # Cal# Cnt PETITIONER ATTORNEY
2014/15 201502030 401267 1 ARTISTIC DESIGNS SCREEN PRINTKOEPPEL MARTONE LEISTMAN LLC
2015/16 2Ò1644429 401681 1 RTISTIC DESIGNS SCRÈEN PRIN OEPPEL MARTONE LEÏSTMAN LLC
2016/17 2Ó1703524 402439 1 ARTISTIC DE5IGNS SCREEN PRINTKOEPPEL MARTÒNÈ LÈISTMAN LLC
LÙ'
50ff5-5 2 FMR kññã-f55N EP E EtOÑ TM
4ò200-
201871 0Ysb7f2 1 ARTISTIC DESIGNS SCREEN PRINTKOEPPEL MARTONE LEISTMAN LLC
2019/20 202012709 401661 SMMC EN' ERPRISES IlC KOÈPPŽ MARTONE LEISTMAN LLC
Sales
parcel Date Price Seller Buyer
35355 00040 6 3 2ÒÒ2 ~525 E ClfAÄŸfR ÖÖÏ iTTSŸÏ DESIGiG SCRËEN P NG I
35355 00040 Ò6/18/2002 125 000 FONTANETTA TANYA ZCHARTER CORP
35355 00040 09/05/2018 27Ò,000 ARTISTIC DESIGNS SCREËN PRIN SMMC ENTERPRISES LLC
This offer expires on 12/20/2019
11/08/2019 Page
NASSAU COUNTY TAXABLE ASSESSED VALUE ESTINATE
No. ARC 1915774001-2002
Exemptions and physical changes subject to Department o
Parcel 35355 00040 original Assessment Parcel 35355 00040 Corrected
Year Total AV Physic Trans Ex.empt Code School Gen Year Total AV Physic Trans Exempt
al Taxable Taxable al
0 15 2,647 2,647 2,647 2014/15 2 ,647
O 17 2,647 2, 7 2 64 2 1671 , 7
2017/18 2,647 2,647 2 , 647 2017/18 2 ,497
2018/19 2,647 2,647. 2,647 2018/19 2,422
2019/20 2,647 2,647 2,64 2019/20 2,372
.... L____....
Nassau County Taxable Assessed Value ComputatÍÄn
Taxpayer's counsel: This estimate is provided as a courtesy and is an attachment to a Nassau
reduction. Final calculations will be made by the Department of Assessment.
Receiver of Taxes: This schedule is valid for issuance of a corrected tax bill only when submitted
County Assessment Review Commission as an attachment to an ARC Determination(AR90), or when it is in
.stipulation of settlement or consent order signed by a Deputy County Attorney.
Attachment to: AR70/AR90
Prepared By: CA Page 1 of 1
File # 57113
At I.A.S. Term of the Supreme
Court of the State of New York
for Condemnation and Tax
Certiorari, held in and for the
County of Nassau, at Mineola,
New York, on the day of
, 2020.
P R E S E N T :
Hon.
Justice.
-------------------------------X ORDER AND JUDGMENT
In the Matter of :
Cons. Index No. 405411/17
SMMC ENTERPRISES LLC : Cons. Calendar No. 2017T3829
(FORMERLY ARTISTIC DESIGNS
SCREEN PRINTING INC.), : Index # Tax Yr. Writ# Cal.#
Petitioner, : 405411/17 2014/15 1502030 2017T3829
2015/16 1644429
: 2016/17 1703524
406386/19 2017/18 1803555
-against- : 406385/19 2018/19 1907229
406384/19 2019/20 2012709
THE BOARD OF ASSESSORS
OF NASSAU COUNTY AND THE :
ASSESSMENT REVIEW COMMISSION Section: 35
OF NASSAU COUNTY, : Block: 355
Lots: 4-5, 44-45
Respondents. :
-------------------------------X
A consolidated proceeding having been brought upon the
petitions of the petitioner herein to review the assessments made
by the respondents, the Board of Assessors of Nassau County, for
the purpose of taxation upon certain parcels of real property
owned by the petitioner herein and described on the Land and Tax
Map of the County of Nassau as Section 35, Block 355, Lots 4-5,
44-45, School District No. H-27, for the tax years 2014/15 through
2019/20, and no answers to the aforesaid petitions having been
made or filed by the respondents, and the parties hereto having
entered into a stipulation dated January 8, 2020, reducing the
total assessments on the subject property as hereinafter set
forth, which is annexed hereto and incorporated by reference, to
provide for the entry of a judgment in accordance with the terms
of said stipulation,
NOW, on said stipulation, and on motion of KOEPPEL MARTONE &
LEISTMAN, LLC, attorneys for petitioner, it is
ORDERED, ADJUDGED AND DECREED, that the proceeding shall be
consolidated under Index #405411/17 and Calendar #2017T3829, and
it is further
ORDERED, ADJUDGED AND DECREED, that the within proceeding
shall be settled as follows:
Section 35, Block 355, Lots 4-5, 44-45
Full
Original Final
Total Total
Assessed Amount of Assessed
Tax Year Value Reduction Value
2014/15 $ 2,647 $ O $ 2,647
2015/16 $ 2,647 $ 0 $ 2,647
2016/17 $ 2,647 $ O $ 2,647
2017/18 $ 2,647 $ 150 $ 2,497
2018/19 $ 2,647 $ 225 $ 2,422
2019/20 $ 2,647 $ 275 $ 2,372
ORDERED, ADJUDGED AND DECREED, that the taxable assessed
values shall be corrected based on the foregoing corrected
assessed values and as indicated in the annexed Schedule A as
follows:
Section 35, Block 355, Lots 4-5, 44-45
Original Assessment
County
Tax Total School Town
Year AV Taxable Taxable
2014/15 2, 647 2, 647 2, 647
2015/16 2, 647 2, 647 2, 647
2016/17 2, 647 2, 647 2, 647
2017/18 2, 647 2, 647 2, 647
2018/19 2, 647 2, 647 2, 647
2019/20 2, 647 2, 647 2, 647
Corrected Assessment
County
Tax Total School Town
Year AV Taxable Taxable
2014/15 2, 647 2, 647 2, 647
2015/16 2, 647 2, 647 2, 647
2016/17 2, 647 2, 647 2, 647
2017/18 2, 497 2, 497 2, 497
2018/19 2, 422 2, 422 2, 422
2019/20 2, 372 2, 372 2, 372
and it is further
ORDERED, ADJUDGED AND DECREED, that the Board of Assessors of
the County of Nassau, the Receiver of Taxes of the Town in which
said property is situated, and the officer or officers having
custody of said assessment rolls or any tax roll or tax record
card upon which the above-mentioned assessments appear, and any
taxes that have been levied or are about to be levied thereon, or
against which taxes have been extended, shall forthwith correct
said valuations, levy and extension of taxes and shall note on the
margin of said rolls, tax roll or record card, opposite the said
entries, that the same have been corrected pursuant to this
judgment, and it is further
ORDERED, ADJUDGED AND DECREED, that, in the event payment of
taxes as originally assessed has already been made, the County
Treasurer of Nassau County, be and hereby is authorized and
directed to refund the amount of state, county, town, district and
school taxes, that may have been paid on account of said original
assessments in excess of the amount of taxes based upon the
reduced assessments as herein ordered and determined, together
with interest as hereinafter set forth from the date of payment
thereof to the date of entry of this judgment, upon proof that
said taxes were paid by the petitioner or by the agent or person
acting on behalf of the petitioner, to KOEPPEL MARTONE &
LEISTMAN, LLC, as attorneys for petitioner, and it is further
ORDERED, ADJUDGED AND DECREED, that, in the event that the
taxes are unpaid and have already been billed for state, county,
town, district school taxes and/or any other taxes or assessments
in accordance with the original assessed valuation, then and in
such event the officer or officers having custody of said
assessment rolls, or record cards, are hereby ordered and directed
to forward to
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File # 57113 SUPREME COURT: STATE OF NEW YORK COUNTY OF NASSAU -------------------------------X STIPULATION OF SETTLEMENT In the Matter of : Cons. Index No. 405411/17 SMMC ENTERPRISES LLC : Cons. Calendar No. 2017T3829 (FORMERLY ARTISTIC DESIGNS SCREEN PRINTING INC.), : Index # Tax Yr. Writ# Cal.# Petitioner, : 405411/17 2014/15 1502030 2017T3829 2015/16 1644429 : 2016/17 1703524 406386/19 2017/18 1803555 -against- : 406385/19 2018/19 1907229 406384/19 2019/20 2012709 : THE BOARD OF ASSESSORS OF NASSAU COUNTY AND THE : ASSESSMENT REVIEW COMMISSION Section: 35 OF NASSAU COUNTY, : Block: 355 Lots: 4-5, 44-45 Respondents. : -------------------------------X WHEREAS, petitioner has brought proceedings to review respondents' real tax assessment for the tax years listed property in the caption on Petitioner's property identified on the Nassau County tax map and assessment rolls by the Section, Block and Lot listed in the caption; and WHEREAS, the parties desire to settle said proceedings in accordance with the terms hereafter set forth; NOW, THEREFORE, IT IS STIPULATED AND AGREED by and between the parties as follows: 1. The proceeding shall be consolidated under Index No. and Calendar No. listed in the caption. 2. If any proceeding applicable to a tax year affected by this stipulation was part of a master petition, then the proceeding shall be severed from the master petition. 3. Any motions affecting the said proceedings now pending are hereby withdrawn. 4. The within proceeding shall be settled as follows: Section 35, Block 355, Lots 4-5, 44-45 Full Original Final Total Total Assessed Amount of Assessed Tax Year Value Reduction Value 2014/15 $ 2,647 $ O $ 2,647 2015/16 $ 2,647 $ 0 $ 2,647 2016/17 $ 2,647 $ O $ 2,647 2017/18 $ 2,647 $ 150 $ 2,497 2018/19 $ 2,647 $ 225 $ 2,422 2019/20 $ 2,647 $ 275 $ 2,372 5. The taxable assessed values shall be corrected based on the foregoing corrected assessed values and as indicated in the annexed Schedule A as follows: Section 35, Block 355, Lots 4-5, 44-45 Original Assessment County Tax Total School Town Year AV Taxable Taxable 2014/15 2, 647 2, 647 2 , 647 2015/16 2, 647 | 2, 647 2, 647 2016/17 2, 647 2, 647 2, 647 2017/18 2, 647 2, 647 2, 647 2018/19 2, 647 2, 647 2, 647 2019/20 2, 647 2, 647 2, 647 Corrected Assessment County Tax Total School Town Year AV Taxable Taxable 2014/15 2, 647 2, 647 2, 647 2015/16 2,647 2, 647 2, 647 2016/17 2,647 2,647 2,647 2017/18 2,497 2,497 2, 497 2018/19 2 , 422 2,422 2,422 2019/20 2 , 372 2, 372 2, 372 6. Upon granting of the judgment to be submitted based on this stipulation and presentation of a certified copy of said judgment and a copy of this stipulation together with supporting documentation, the County Treasurer shall make payment in accordance with the terms of said judgment. 7. The Receiver of Taxes for the town or city in which the property is situated shall issue corrected tax bills for the tax years at issue as appropriate and set forth herein. If for any reason the bills are not corrected, the excess taxes shall be refunded as provided herein. 8. The judgment or order implementing this stipulation shall provide for a refund of overpaid taxes, where indicated, with interest at the rate of 3% per annum from the date of payment of 318 taxes to the day of December, 1982, at the rate of 6% per 18t th annum thereafter from the day of January, 1983, to the 28 day 1"t of February, 1993, at the rate of 5% per annum from the day of 7th March, 1993 to the day of March, 1999, at the rate of four and th 31" one-half (4.5 °s) percent from the 8 day Of March, 1999 to the day of March 2004; at the rate of 4% from April 1, 2004 to December 31, 2009 and for each calendar year or portion of a year hereafter, at the lesser of 3% or the overpayment rate set for the first quarter of each such year by the Commissioner of Taxation and Finance pursuant to subsection (j) of Section 697 of the Tax 18t 318t Law, from January to December of such year, or to the date of entry of judgment, if sooner, but without costs to any party. 9. Petitioner, by its attorneys, warrants that, to its knowledge, no other person, partnership or corporation has an interest in these proceedings. In the event that the petitioner or its attorneys become aware of such an interest at any time prior to the entry of judgment herein, he shall so advise respondent and the Court. In addition, at the time an application is made for a tax refund, petitioner shall submit an affidavit stating that, in the event that it is finally adjudged by a court of competent jurisdiction that another person has an interest in these proceedings and that part, or all, of the tax refund to be paid herein should have been paid to such person petitioner shall make such payment to such person and shall hold the County of Nassau free and harmless from any duplicate payment of a tax refund. Dated: Mineola, New York KOEPPEL MA E & LEISTMAN, LLC January 8, 2020 Attorney or Petitioner By RIS E. ROSEN, ESQ. JARED KASSCHAU, ESQ. Nassau County Attorney Attorney for Respondents By The undersigned certifies that, by Resolution No.218/2001, dated July 16, 2001, the Nassau County Legislature has authorized the execution of this Stipulation of Settlement. OFFICE OF THE COUNTY ATTORNEY c STIPULATION SETTLEMENT OR OOmszkr ORDER - SCHEDULE A Stipulation # 1915774001-2002 Fax # 516-747-8227 Economic Unit # 15774.001 074 KOEPPEL MARTONE LEISTMAN LLC Offer Date 11/08/2019 155 FIRST STREET MINEOLA NY 11501 Proposed A=ee==ments Economic Unit Totals Taxyr Original AV Proposed AV Reduction 2014/15 2,647! 2,647 0 2,647' 2015/16 2,647. 0 2016/17 2,647 2,647 0 2017/18 2,647 2,497 150 Proposed Assessments Parcel 35355 00040 New Year Original AV C1s Proposed AV Cls Reduction! 2014/15 . 2,647) 4 2,64 4 2016/17 2,6471 4 2,647 4 0 ' 2,647 4 2,497 4 150 2017/18 2018/19 | 2,647 4 2,422 4 225 2,64Ô¯ 2019/20 4 2,372 4 275 Proceedings Resolved Taxyr Writ# Index # Cal# Cnt PETITIONER ATTORNEY 2014/15 201502030 401267 1 ARTISTIC DESIGNS SCREEN PRINTKOEPPEL MARTONE LEISTMAN LLC 2015/16 2Ò1644429 401681 1 RTISTIC DESIGNS SCRÈEN PRIN OEPPEL MARTONE LEÏSTMAN LLC 2016/17 2Ó1703524 402439 1 ARTISTIC DE5IGNS SCREEN PRINTKOEPPEL MARTÒNÈ LÈISTMAN LLC LÙ' 50ff5-5 2 FMR kññã-f55N EP E EtOÑ TM 4ò200- 201871 0Ysb7f2 1 ARTISTIC DESIGNS SCREEN PRINTKOEPPEL MARTONE LEISTMAN LLC 2019/20 202012709 401661 SMMC EN' ERPRISES IlC KOÈPPŽ MARTONE LEISTMAN LLC Sales parcel Date Price Seller Buyer 35355 00040 6 3 2ÒÒ2 ~525 E ClfAÄŸfR ÖÖÏ iTTSŸÏ DESIGiG SCRËEN P NG I 35355 00040 Ò6/18/2002 125 000 FONTANETTA TANYA ZCHARTER CORP 35355 00040 09/05/2018 27Ò,000 ARTISTIC DESIGNS SCREËN PRIN SMMC ENTERPRISES LLC This offer expires on 12/20/2019 11/08/2019 Page NASSAU COUNTY TAXABLE ASSESSED VALUE ESTINATE No. ARC 1915774001-2002 Exemptions and physical changes subject to Department o Parcel 35355 00040 original Assessment Parcel 35355 00040 Corrected Year Total AV Physic Trans Ex.empt Code School Gen Year Total AV Physic Trans Exempt al Taxable Taxable al 0 15 2,647 2,647 2,647 2014/15 2 ,647 O 17 2,647 2, 7 2 64 2 1671 , 7 2017/18 2,647 2,647 2 , 647 2017/18 2 ,497 2018/19 2,647 2,647. 2,647 2018/19 2,422 2019/20 2,647 2,647 2,64 2019/20 2,372 .... L____.... Nassau County Taxable Assessed Value ComputatÍÄn Taxpayer's counsel: This estimate is provided as a courtesy and is an attachment to a Nassau reduction. Final calculations will be made by the Department of Assessment. Receiver of Taxes: This schedule is valid for issuance of a corrected tax bill only when submitted County Assessment Review Commission as an attachment to an ARC Determination(AR90), or when it is in .stipulation of settlement or consent order signed by a Deputy County Attorney. Attachment to: AR70/AR90 Prepared By: CA Page 1 of 1 File # 57113 At I.A.S. Term of the Supreme Court of the State of New York for Condemnation and Tax Certiorari, held in and for the County of Nassau, at Mineola, New York, on the day of , 2020. P R E S E N T : Hon. Justice. -------------------------------X ORDER AND JUDGMENT In the Matter of : Cons. Index No. 405411/17 SMMC ENTERPRISES LLC : Cons. Calendar No. 2017T3829 (FORMERLY ARTISTIC DESIGNS SCREEN PRINTING INC.), : Index # Tax Yr. Writ# Cal.# Petitioner, : 405411/17 2014/15 1502030 2017T3829 2015/16 1644429 : 2016/17 1703524 406386/19 2017/18 1803555 -against- : 406385/19 2018/19 1907229 406384/19 2019/20 2012709 THE BOARD OF ASSESSORS OF NASSAU COUNTY AND THE : ASSESSMENT REVIEW COMMISSION Section: 35 OF NASSAU COUNTY, : Block: 355 Lots: 4-5, 44-45 Respondents. : -------------------------------X A consolidated proceeding having been brought upon the petitions of the petitioner herein to review the assessments made by the respondents, the Board of Assessors of Nassau County, for the purpose of taxation upon certain parcels of real property owned by the petitioner herein and described on the Land and Tax Map of the County of Nassau as Section 35, Block 355, Lots 4-5, 44-45, School District No. H-27, for the tax years 2014/15 through 2019/20, and no answers to the aforesaid petitions having been made or filed by the respondents, and the parties hereto having entered into a stipulation dated January 8, 2020, reducing the total assessments on the subject property as hereinafter set forth, which is annexed hereto and incorporated by reference, to provide for the entry of a judgment in accordance with the terms of said stipulation, NOW, on said stipulation, and on motion of KOEPPEL MARTONE & LEISTMAN, LLC, attorneys for petitioner, it is ORDERED, ADJUDGED AND DECREED, that the proceeding shall be consolidated under Index #405411/17 and Calendar #2017T3829, and it is further ORDERED, ADJUDGED AND DECREED, that the within proceeding shall be settled as follows: Section 35, Block 355, Lots 4-5, 44-45 Full Original Final Total Total Assessed Amount of Assessed Tax Year Value Reduction Value 2014/15 $ 2,647 $ O $ 2,647 2015/16 $ 2,647 $ 0 $ 2,647 2016/17 $ 2,647 $ O $ 2,647 2017/18 $ 2,647 $ 150 $ 2,497 2018/19 $ 2,647 $ 225 $ 2,422 2019/20 $ 2,647 $ 275 $ 2,372 ORDERED, ADJUDGED AND DECREED, that the taxable assessed values shall be corrected based on the foregoing corrected assessed values and as indicated in the annexed Schedule A as follows: Section 35, Block 355, Lots 4-5, 44-45 Original Assessment County Tax Total School Town Year AV Taxable Taxable 2014/15 2, 647 2, 647 2, 647 2015/16 2, 647 2, 647 2, 647 2016/17 2, 647 2, 647 2, 647 2017/18 2, 647 2, 647 2, 647 2018/19 2, 647 2, 647 2, 647 2019/20 2, 647 2, 647 2, 647 Corrected Assessment County Tax Total School Town Year AV Taxable Taxable 2014/15 2, 647 2, 647 2, 647 2015/16 2, 647 2, 647 2, 647 2016/17 2, 647 2, 647 2, 647 2017/18 2, 497 2, 497 2, 497 2018/19 2, 422 2, 422 2, 422 2019/20 2, 372 2, 372 2, 372 and it is further ORDERED, ADJUDGED AND DECREED, that the Board of Assessors of the County of Nassau, the Receiver of Taxes of the Town in which said property is situated, and the officer or officers having custody of said assessment rolls or any tax roll or tax record card upon which the above-mentioned assessments appear, and any taxes that have been levied or are about to be levied thereon, or against which taxes have been extended, shall forthwith correct said valuations, levy and extension of taxes and shall note on the margin of said rolls, tax roll or record card, opposite the said entries, that the same have been corrected pursuant to this judgment, and it is further ORDERED, ADJUDGED AND DECREED, that, in the event payment of taxes as originally assessed has already been made, the County Treasurer of Nassau County, be and hereby is authorized and directed to refund the amount of state, county, town, district and school taxes, that may have been paid on account of said original assessments in excess of the amount of taxes based upon the reduced assessments as herein ordered and determined, together with interest as hereinafter set forth from the date of payment thereof to the date of entry of this judgment, upon proof that said taxes were paid by the petitioner or by the agent or person acting on behalf of the petitioner, to KOEPPEL MARTONE & LEISTMAN, LLC, as attorneys for petitioner, and it is further ORDERED, ADJUDGED AND DECREED, that, in the event that the taxes are unpaid and have already been billed for state, county, town, district school taxes and/or any other taxes or assessments in accordance with the original assessed valuation, then and in such event the officer or officers having custody of said assessment rolls, or record cards, are hereby ordered and directed to forward to