Preview
FILED: NASSAU COUNTY CLERK 02/11/2019 11:02 AM INDEX NO. 400520/2019
NYSCEF DOC. NO. 2 RECEIVED NYSCEF: 02/11/2019
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF NASSAU
--------------------------------x
VTR Great Neck, LLC
Petitioner(s),
-against- Index No. 400520/19
The Assessor(s) of the Village of Great Neck Plaza
and the Village of Great Neck Plaza
Respondent(s).
--------------------------------x
NOTICE OF COMMENCEMENT OF ACTION SUBJECT
TO MANDATORY ELECTRONIC FILING
PLEASE TAKE NOTICE that the matter captioned above has been commenced as an electronically
filed case in the New York State Courts Electronic Filing System ("NYSCEF") as required by CPLR
§ 2111 and Uniform Rule § 202.5-bb (mandatory electronic filing). This notice is being served as
required by that rule.
NYSCEF is designed for the electronic filing of documents with the County Clerk and the court
and for the electronic service of those documents, court documents, and court notices upon
counsel and unrepresented litigants who have consented to electronic filing.
Electronic filing offers significant benefits for attorneys and litigants, permitting papers to be
filed with the County Clerk and the court and served on other parties simply, conveniently, and
quickly. NYSCEF case documents are filed with the County Clerk and the court by filing on the
NYSCEF Website, which can be done at any time of the day or night on any day of the week. The
documents are served automatically on all consenting e-filers as soon as the document is
uploaded to the website, which sends out an immediate email notification of the filing.
The NYSCEF System charges no fees for filing, serving, or viewing the electronic case record, nor
does it charge any fees to print any filed documents. Normal filing fees must be paid, but this
can be done on-line.
Parties represented by an attorney: An attorney representing a party who is served with this
notice must either: 1) immediately record his or her representation within the e-filed matter on
the NYSCEF site; or 2) file the Notice of Opt-Out form with the clerk of the court where this action
is pending. Exemptions from mandatory e-filing are limited to attorneys who certify in good faith
that they lack the computer hardware and/or scanner and/or internet connection or that they
lack (along with all employees subject to their direction) the operational knowledge to comply
with e-filing requirements. [Section 202.5-bb(e)]
Parties not represented by an attorney: Unrepresented litigants are exempt from
efiling. They can serve and file documents in paper form and must be served with
documents in paper form. However, an unrepresented litigant may participate in efiling.
Page 1 of 2 EFM-1
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For information on how to participate in e-filing, unrepresented litigants should contact the
appropriate clerk in the court where the action was filed or visit
www.nycourts.gov/efileunrepresented. Unrepresented litigants also are encouraged to visit
www.nycourthelp.qov or contact the Help Center in the court where the action was filed. An
unrepresented litigant who consents to e-filing may cease participation at any time. However,
the other parties may continue to e-file their court documents in the case.
For additional information about electronic filing and to create a NYSCEF account, visit the
NYSCEF website at www.nycourts,gov/efile or contact the NYSCEF Resource Center (phone: 646-
386-3033; e-mail: efile@nycourts.gov).
Dated: 01/30/2019
Signatu e
RONALD C.SANTOPADRE
Name
Podell, Schwartz, Schechter & Banfield, LLP
Firm Name
605 Third Avenue, 18th Floor
Address
New York, NY 10158
City, State, and Zip
(212) 883 -6500
Phone
rsantopadre@pssb-law.com
E-Mail
To: Village of Great Neck
Plaza
2 bussack Maza
__Great N.eck,_N_ew_Yark 11022
Index #400520/19 Page 2 of 2 EFM-1
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NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01$6Ø2019
SUPREME COURT: STATE OF NEW YORK:
COUNTY OF Nassau
IN THE MATTER OF NOTICE OF PETITION
VTR Great Neck, LLC Tax Year: 2019/20
Index No.
goo910/16
Petitioner(s),
.c
-against-
The Assessor(s)
of the Village of Great Neck Plaza O
and the Village of Great Neck Plaza
Respondents.
TO THE RESPONDENTS NAMED WITIUN:
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 Terrn
for Tax Certiorari of this Court, to be held at the courthouse thereof, on March 20, 2019
at 9:30 am or as soon thereafter as counsel can be heard, for judgment granting the relief
demanded in the petition, upon the grounds set forth therein, and for such other and further
relief as may be just and proper to the Court.
DATED: New York, New York
January , 2019
PODELL, SCHWARTZ, SCHECHTER & BANFIELD, LLP
sy: THREE COPlES PERSONALLY RECEIVED
Ronald S=topadic
Attorneys for the Petitioner(s)
605 Third Avenue SIGNATURE:
New York, New York 10158
883-6500
(212)
TITLE:
DATE:
1 of 8
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fËŸLED: NASSAU COUNTY CLERK 01/¯30 /2019 05 :17 PMJ
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 0103607019
SUPREME COURT: STATE OF NEW YORK:
COUNTY OF: Nassau
IN THE MATTER OF VERIFIED PETITION
VTR Great Neck, LLC Tax Year: 2019/20
Index No.
†O0510119
Petitioner(s),
-against-
The AssessOr(s)
of the Village Of Great Neck Plaza
and the Village of Great Neck Plaza
Respondents.
TO THE SUPREME COURT OF THE STATE OF NEW YORK:
The petitioner above named, by his attorneys Podell, Schwartz, Schechter & Banfield,LLP,
respectfully alleges upon information and belief as follows:
"petitioner" "petitioners"
1. If there is more than one petitioner herein, the word shall mean
petitioners"
or "each of the as the context requires.
2. At all times herein mentioned, the petitioner was a party with a pecuniary inieiest in
certain real property located within the municipality whose Assessor(s) is a respondent herein
(the "assessing jurisdiction") which real property is described in Schedule A.
3. The assessing jurisdiction has prepared, completed, and perfected, purportedly
according to law, an assessment roll for the assessing jurisdiction for tax year 2019/20 which
assessment roll included an assessment for petitioner's real property as set forth in Schedule A.
4. Petitioner duly and timely filed a written complaint as provided by law to have such
assessment corrected. In the complaint petitioner claimed that the assessment was erroneous
by reason of over-valuation (excessive assessment), illegality (unlawful assessment) and inequality
(unequal assessment). The complaint is referred to and made a part hereof as if fully set forth.
5. Upon information and belief, a final decision on the complaint was duly rendered, which
confirmed the assessed valuation as set forth in Schedule A.
2 of 8
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6a. The assessment as finally determined is erroneous by reason of being excessive. The
correct full value on the taxable status dateis shown in Schedule A. The extent of the
excessive assessment is the difference between the final assessment and the claimed full value.
6b. The assessment is excessive because the real property failed to receive a full or partial
exemption to which the real property or the owner is entitled pursuant to the law authorizing
the exemption.
6c. If the assessing jurisdiction is an approved assessing unit as defined by the Real
Property Tax Law (RPTL), the actual assessment and/or transition assessment is excessive because
of a failure to comply with the provisions of RPTL Section 1904.
7. Petitioner's property is assessed unequally in that: (a) the assessment has been made at a
higher proportionate valuation than the assessed valuation of other real property on the same roll by
the same officers, specifying as the instances of such unequal assessment all of the real property in
the assessing jurisdiction and each and every parcel thereof; and (b) the assessment has been made at
a higher proportionate valuation than the assessed valuation of other real property in the same class on
the same roll by the same officers, specifying as the instances of such unequal assessment all
the real property in said class on the tax rolls in the assessing jurisdiction.
8. If the assessing jurisdiction is an approved assessing unit as defined by the RPTL,
Article 19 of the RPTL and the applicable local laws adopting the provisions of Article 19 violate the
equal protection clauses of the federal and state constitutions because they permit similarly situated
properties in different geographic areas within the County where the assessing jurisdiction is
located to be taxed unequally.
9. Petitioner's property is unlawfully assessed in that: (a) petitioner's property and all
property in the assessing jurisdiction are not assessed at a uniform percentage of value as required
by RPTL 305(2); (b) in the event the assessed value has been increased over the final assessed
valuation for the previous tax year, the assessing jurisdiction has failed to comply with
provisions of the RPTL relative thereto; (c) petitioner's property is not properly
classified in that there are no valid and reasonable differences between it and other property placed
in other classes; (d) the assessment on petitioner's property has been made by a person or body
without the authority to make such assessment; (e) the assessing jurisdiction has unlawfully
employed a defective revaluation statute; (f) the assessed valuation had been increased subsequent
to the time permitted for such assessment changes; (g) the base proportion as defined in RPTL Articles
18 & 19 for the appropriate class for petitioner's property was established and/or adjusted in an
erroneous, arbitrary, and capricious manner; (h) the assessment and the assessment roll is illegal and
unconstitutional based upon the same grounds as set forth in Chaslow. et al v.Board of Assessors
of the County of Nassau; Index No.4626/89; Board of Managers of Acorn Ponds at North Hill
Condominium No. 23. as agents for the Unit Owners v. Board of Assessors of County of Nassau,
Index No. 22584/87.
10. The assessing jurisdiction exceeded the limitations established by the Constitution of the
State of New York, Article 8, Section 10, for the amount of revenues that could be raised
through real estate taxes. In addition, by discriminating between types of properties, the assessing
"taxable"
jurisdiction has reduced the value of real estate so that the tax rate exceeds the constitutional
limitations by reason of their having effectively granted exemptions from taxation to certain premises;
petitioner has, therefore been compelled to pay more than the constitutionally permissable tax rate.
11. RPTL section 720(3) is unlawful and unconstitutional in that it improperly limits the
scope of evidence to be adduced by petitioner.
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12. The assessing jurisdiction's deliberate policy of reassessing only those properties that
have been recently transferred results in a denial of petitioner's right to equal protection under
United States and New York State Constitutions.
13. The assessing jurisdiction's method of selective or spot reassessment and its failure to
reassess all real property on its assessment rolls is illegal and unconstitutional and results in
petitioner bearing a disproportionate tax burden.
14. Where the property whose assessment is under review is a condominium, the
assessment contravenes RPTL section 581 and Real Property Law section 339-Y.
15. By reason of the aforesaid excessive, unequal and unlawful assessment, petitioner has
been aggrieved and will be injured thereby, and will be compelled to pay more than its proper share
of taxes.
16. Thirty days have not elapsed since filing of the certified copy of the completed and verified
assessment roll as required by law.
WHEREFORE, petitioner demands judgment: that the Court correct on the merits the
(a)
aforementioned final determination of the assessing jurisdiction on the grounds set forth in the petition;
(b) that the Court take evidence to enable petitioner to show unjust, unequal, excessive, illegal
and erroneous assessment of the said real property to the end that the assessment may be reduced
to a valuation proportionate to the assessments of other real property, and/or other property in
the same class, assessed on the same rolls for the same year, so that equality of assessments will
result; and (c) for such other and further relief as the Court may deem proper together with the
costs and disbursements of this proceeding.
PODELL, SCHWARTZ, SCHECHTER & BANFIELD, LLP
605 THIRD AVENUE
NEW YORK, NEW YORK 10158
(212) 883-6500
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SCHEDULE A
ASSESSMENT - TAX YEAR: 20$9720
PROPERTY ADDRESS:51 Great Neck Road
SEC: 2
BLOCK: 376
LOT: 38
COLUMN I COLUMN II COLUMN III
ORIGINAL CLAIMED FULL VALUE CONFIRMED
ASSESSMENT OF LAND & IMPROVEMENTS ASSESSMENT
*
LAND: 103,610
*
TOTAL: 1,575,000 393,750
PAGE 01
* Same as Column 1 ercept as othenviseindicated
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9879 Atria Management Company, LLC M 376 38
AUTHORIZATION
The undersigned, being an aggrieved party within the meaning of the
Real Property Tax Law, or an officer or partner of such aggrieved party, hereby authorizes
Podell, Schwartz, Schechter & Banfield, LLP
or any attorney employed by such firm, to act as our agent to:
(1) Make and serve a statement (also known as
a complaint or protest) pursuant to Article 5 of the Real Propei1y Tax Law ( RPTL ),
specifying the respect in which the assessment of the property listed below is
excessive, unequal, unlawful and misclassified, and
(2) Verify, serve and file a petition for review
of real property assessment pursuant to RPTL Article 7;
(3) Represent the undersigned in all proceedings
before the Board of Assessment Review and the Supreme Court of New York,
and all appeals therefrom.
Tax Year(s): 2018/19 and 2019/20
This authorization applies to the following property:
Premises: 51 Great Neck Road
Town of
Preview
FILED: NASSAU COUNTY CLERK 02/11/2019 11:02 AM INDEX NO. 400520/2019 NYSCEF DOC. NO. 2 RECEIVED NYSCEF: 02/11/2019 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF NASSAU --------------------------------x VTR Great Neck, LLC Petitioner(s), -against- Index No. 400520/19 The Assessor(s) of the Village of Great Neck Plaza and the Village of Great Neck Plaza Respondent(s). --------------------------------x NOTICE OF COMMENCEMENT OF ACTION SUBJECT TO MANDATORY ELECTRONIC FILING PLEASE TAKE NOTICE that the matter captioned above has been commenced as an electronically filed case in the New York State Courts Electronic Filing System ("NYSCEF") as required by CPLR § 2111 and Uniform Rule § 202.5-bb (mandatory electronic filing). This notice is being served as required by that rule. NYSCEF is designed for the electronic filing of documents with the County Clerk and the court and for the electronic service of those documents, court documents, and court notices upon counsel and unrepresented litigants who have consented to electronic filing. Electronic filing offers significant benefits for attorneys and litigants, permitting papers to be filed with the County Clerk and the court and served on other parties simply, conveniently, and quickly. NYSCEF case documents are filed with the County Clerk and the court by filing on the NYSCEF Website, which can be done at any time of the day or night on any day of the week. The documents are served automatically on all consenting e-filers as soon as the document is uploaded to the website, which sends out an immediate email notification of the filing. The NYSCEF System charges no fees for filing, serving, or viewing the electronic case record, nor does it charge any fees to print any filed documents. Normal filing fees must be paid, but this can be done on-line. Parties represented by an attorney: An attorney representing a party who is served with this notice must either: 1) immediately record his or her representation within the e-filed matter on the NYSCEF site; or 2) file the Notice of Opt-Out form with the clerk of the court where this action is pending. Exemptions from mandatory e-filing are limited to attorneys who certify in good faith that they lack the computer hardware and/or scanner and/or internet connection or that they lack (along with all employees subject to their direction) the operational knowledge to comply with e-filing requirements. [Section 202.5-bb(e)] Parties not represented by an attorney: Unrepresented litigants are exempt from efiling. They can serve and file documents in paper form and must be served with documents in paper form. However, an unrepresented litigant may participate in efiling. Page 1 of 2 EFM-1 1 of 10 FILED: NASSAU COUNTY CLERK 02/11/2019 11:02 AM INDEX NO. 400520/2019 NYSCEF DOC. NO. 2 RECEIVED NYSCEF: 02/11/2019 For information on how to participate in e-filing, unrepresented litigants should contact the appropriate clerk in the court where the action was filed or visit www.nycourts.gov/efileunrepresented. Unrepresented litigants also are encouraged to visit www.nycourthelp.qov or contact the Help Center in the court where the action was filed. An unrepresented litigant who consents to e-filing may cease participation at any time. However, the other parties may continue to e-file their court documents in the case. For additional information about electronic filing and to create a NYSCEF account, visit the NYSCEF website at www.nycourts,gov/efile or contact the NYSCEF Resource Center (phone: 646- 386-3033; e-mail: efile@nycourts.gov). Dated: 01/30/2019 Signatu e RONALD C.SANTOPADRE Name Podell, Schwartz, Schechter & Banfield, LLP Firm Name 605 Third Avenue, 18th Floor Address New York, NY 10158 City, State, and Zip (212) 883 -6500 Phone rsantopadre@pssb-law.com E-Mail To: Village of Great Neck Plaza 2 bussack Maza __Great N.eck,_N_ew_Yark 11022 Index #400520/19 Page 2 of 2 EFM-1 2 of 10 FILED: NASSAU COUNTY CLERK 02/11/2019 11:02 AM INDEX NO. 400520/2019 NYSCEF |EILED: DOC. NO. 2 NASSAU COUNTY CLERK 01/30/2019 05:17 RECEIVED INDEX NYSCEF: NO. 02/11/2019 400520/2019 PM) NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01$6Ø2019 SUPREME COURT: STATE OF NEW YORK: COUNTY OF Nassau IN THE MATTER OF NOTICE OF PETITION VTR Great Neck, LLC Tax Year: 2019/20 Index No. goo910/16 Petitioner(s), .c -against- The Assessor(s) of the Village of Great Neck Plaza O and the Village of Great Neck Plaza Respondents. TO THE RESPONDENTS NAMED WITIUN: 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 Terrn for Tax Certiorari of this Court, to be held at the courthouse thereof, on March 20, 2019 at 9:30 am or as soon thereafter as counsel can be heard, for judgment granting the relief demanded in the petition, upon the grounds set forth therein, and for such other and further relief as may be just and proper to the Court. DATED: New York, New York January , 2019 PODELL, SCHWARTZ, SCHECHTER & BANFIELD, LLP sy: THREE COPlES PERSONALLY RECEIVED Ronald S=topadic Attorneys for the Petitioner(s) 605 Third Avenue SIGNATURE: New York, New York 10158 883-6500 (212) TITLE: DATE: 1 of 8 3 of 10 FILED: NASSAU COUNTY CLERK 02/11/2019 11:02 AM INDEX NO. 400520/2019 NYSCEF DOC. NO. 2 RECEIVED INDEX NYSCEF: NO. 02/11/2019 400520/2019 fËŸLED: NASSAU COUNTY CLERK 01/¯30 /2019 05 :17 PMJ NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 0103607019 SUPREME COURT: STATE OF NEW YORK: COUNTY OF: Nassau IN THE MATTER OF VERIFIED PETITION VTR Great Neck, LLC Tax Year: 2019/20 Index No. †O0510119 Petitioner(s), -against- The AssessOr(s) of the Village Of Great Neck Plaza and the Village of Great Neck Plaza Respondents. TO THE SUPREME COURT OF THE STATE OF NEW YORK: The petitioner above named, by his attorneys Podell, Schwartz, Schechter & Banfield,LLP, respectfully alleges upon information and belief as follows: "petitioner" "petitioners" 1. If there is more than one petitioner herein, the word shall mean petitioners" or "each of the as the context requires. 2. At all times herein mentioned, the petitioner was a party with a pecuniary inieiest in certain real property located within the municipality whose Assessor(s) is a respondent herein (the "assessing jurisdiction") which real property is described in Schedule A. 3. The assessing jurisdiction has prepared, completed, and perfected, purportedly according to law, an assessment roll for the assessing jurisdiction for tax year 2019/20 which assessment roll included an assessment for petitioner's real property as set forth in Schedule A. 4. Petitioner duly and timely filed a written complaint as provided by law to have such assessment corrected. In the complaint petitioner claimed that the assessment was erroneous by reason of over-valuation (excessive assessment), illegality (unlawful assessment) and inequality (unequal assessment). The complaint is referred to and made a part hereof as if fully set forth. 5. Upon information and belief, a final decision on the complaint was duly rendered, which confirmed the assessed valuation as set forth in Schedule A. 2 of 8 4 of 10 FILED: NASSAU COUNTY CLERK 02/11/2019 11:02 AM INDEX NO. 400520/2019 NYSCEF DOC. NO. 2 COUNTY CLERK 01/30 05:17 RECEIVED INDEX NYSCEF: NO. 02/11/2019 400520/2019 |ŽILED: NASSAU /2019 PM) NYSCEF DOC. NO. 1 RECEIVED NYSCEF :0300.7/30/2019 6a. The assessment as finally determined is erroneous by reason of being excessive. The correct full value on the taxable status dateis shown in Schedule A. The extent of the excessive assessment is the difference between the final assessment and the claimed full value. 6b. The assessment is excessive because the real property failed to receive a full or partial exemption to which the real property or the owner is entitled pursuant to the law authorizing the exemption. 6c. If the assessing jurisdiction is an approved assessing unit as defined by the Real Property Tax Law (RPTL), the actual assessment and/or transition assessment is excessive because of a failure to comply with the provisions of RPTL Section 1904. 7. Petitioner's property is assessed unequally in that: (a) the assessment has been made at a higher proportionate valuation than the assessed valuation of other real property on the same roll by the same officers, specifying as the instances of such unequal assessment all of the real property in the assessing jurisdiction and each and every parcel thereof; and (b) the assessment has been made at a higher proportionate valuation than the assessed valuation of other real property in the same class on the same roll by the same officers, specifying as the instances of such unequal assessment all the real property in said class on the tax rolls in the assessing jurisdiction. 8. If the assessing jurisdiction is an approved assessing unit as defined by the RPTL, Article 19 of the RPTL and the applicable local laws adopting the provisions of Article 19 violate the equal protection clauses of the federal and state constitutions because they permit similarly situated properties in different geographic areas within the County where the assessing jurisdiction is located to be taxed unequally. 9. Petitioner's property is unlawfully assessed in that: (a) petitioner's property and all property in the assessing jurisdiction are not assessed at a uniform percentage of value as required by RPTL 305(2); (b) in the event the assessed value has been increased over the final assessed valuation for the previous tax year, the assessing jurisdiction has failed to comply with provisions of the RPTL relative thereto; (c) petitioner's property is not properly classified in that there are no valid and reasonable differences between it and other property placed in other classes; (d) the assessment on petitioner's property has been made by a person or body without the authority to make such assessment; (e) the assessing jurisdiction has unlawfully employed a defective revaluation statute; (f) the assessed valuation had been increased subsequent to the time permitted for such assessment changes; (g) the base proportion as defined in RPTL Articles 18 & 19 for the appropriate class for petitioner's property was established and/or adjusted in an erroneous, arbitrary, and capricious manner; (h) the assessment and the assessment roll is illegal and unconstitutional based upon the same grounds as set forth in Chaslow. et al v.Board of Assessors of the County of Nassau; Index No.4626/89; Board of Managers of Acorn Ponds at North Hill Condominium No. 23. as agents for the Unit Owners v. Board of Assessors of County of Nassau, Index No. 22584/87. 10. The assessing jurisdiction exceeded the limitations established by the Constitution of the State of New York, Article 8, Section 10, for the amount of revenues that could be raised through real estate taxes. In addition, by discriminating between types of properties, the assessing "taxable" jurisdiction has reduced the value of real estate so that the tax rate exceeds the constitutional limitations by reason of their having effectively granted exemptions from taxation to certain premises; petitioner has, therefore been compelled to pay more than the constitutionally permissable tax rate. 11. RPTL section 720(3) is unlawful and unconstitutional in that it improperly limits the scope of evidence to be adduced by petitioner. 3 of 8 5 of 10 FILED: NASSAU COUNTY CLERK 02/11/2019 11:02 AM INDEX NO. 400520/2019 NYSCEF (RILED: DOC. NO. 2 NASSAU COUNTY CLERK 01/30/2019 05 : 17 RECEIVED INDEX NYSCEF: NO. 02/11/2019 400520/2019 PM| NYSCE - C. NO. 1 RECEIVED NYSCEF: 01/30/2019 12. The assessing jurisdiction's deliberate policy of reassessing only those properties that have been recently transferred results in a denial of petitioner's right to equal protection under United States and New York State Constitutions. 13. The assessing jurisdiction's method of selective or spot reassessment and its failure to reassess all real property on its assessment rolls is illegal and unconstitutional and results in petitioner bearing a disproportionate tax burden. 14. Where the property whose assessment is under review is a condominium, the assessment contravenes RPTL section 581 and Real Property Law section 339-Y. 15. By reason of the aforesaid excessive, unequal and unlawful assessment, petitioner has been aggrieved and will be injured thereby, and will be compelled to pay more than its proper share of taxes. 16. Thirty days have not elapsed since filing of the certified copy of the completed and verified assessment roll as required by law. WHEREFORE, petitioner demands judgment: that the Court correct on the merits the (a) aforementioned final determination of the assessing jurisdiction on the grounds set forth in the petition; (b) that the Court take evidence to enable petitioner to show unjust, unequal, excessive, illegal and erroneous assessment of the said real property to the end that the assessment may be reduced to a valuation proportionate to the assessments of other real property, and/or other property in the same class, assessed on the same rolls for the same year, so that equality of assessments will result; and (c) for such other and further relief as the Court may deem proper together with the costs and disbursements of this proceeding. PODELL, SCHWARTZ, SCHECHTER & BANFIELD, LLP 605 THIRD AVENUE NEW YORK, NEW YORK 10158 (212) 883-6500 4 of 8 6 of 10 FILED: NASSAU COUNTY CLERK 02/11/2019 11:02 AM INDEX NO. 400520/2019 NYSCEF DOC. NO. 2 RECEIVED INDEX NYSCEF: NO. 02/11/2019 400520/2019 FILED: NASSAU COUNTY CLERK 01/30/2019 05:17 PM| NYSCEF DOC. NO. 1 RECEIVED NY5CEF: 01Ûf4 7019 SCHEDULE A ASSESSMENT - TAX YEAR: 20$9720 PROPERTY ADDRESS:51 Great Neck Road SEC: 2 BLOCK: 376 LOT: 38 COLUMN I COLUMN II COLUMN III ORIGINAL CLAIMED FULL VALUE CONFIRMED ASSESSMENT OF LAND & IMPROVEMENTS ASSESSMENT * LAND: 103,610 * TOTAL: 1,575,000 393,750 PAGE 01 * Same as Column 1 ercept as othenviseindicated 5 of 8 7 of 10 FILED: NASSAU COUNTY CLERK 02/11/2019 11:02 AM INDEX NO. 400520/2019 NYSCEF |FILED: DOC. NO. 2 NASSAU COUNTY CLERKJ1/30/2019 05:17 RECEIVED INDEX NYSCEF: NO. 02/11/2019 4O0520/2019 PM| NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/30/2019 9879 Atria Management Company, LLC M 376 38 AUTHORIZATION The undersigned, being an aggrieved party within the meaning of the Real Property Tax Law, or an officer or partner of such aggrieved party, hereby authorizes Podell, Schwartz, Schechter & Banfield, LLP or any attorney employed by such firm, to act as our agent to: (1) Make and serve a statement (also known as a complaint or protest) pursuant to Article 5 of the Real Propei1y Tax Law ( RPTL ), specifying the respect in which the assessment of the property listed below is excessive, unequal, unlawful and misclassified, and (2) Verify, serve and file a petition for review of real property assessment pursuant to RPTL Article 7; (3) Represent the undersigned in all proceedings before the Board of Assessment Review and the Supreme Court of New York, and all appeals therefrom. Tax Year(s): 2018/19 and 2019/20 This authorization applies to the following property: Premises: 51 Great Neck Road Town of