Preview
FILE NO.: 11081 /nvo
At an IAS Term 7 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 of , 2021
day
P R E S E N T :
HON. _
Justice.
--- - - ---- ------------ --- -- - - - - ------X ORDER & JUDGMENT
WEST PARK REALTY, LLC, :
Cons. Index No. 408908/11
: Calendar No. 2014T1964
Petitioner,
: Index # Tax Year Writ No. Cal. #
-against- 408908/11 2011/12 201205564 2014T1964
: 405616/19 2012/13 201302711
No Reduction 2013/14 201427393
: 405617/19 2014/15 201508324
THE BOARD OF ASSESSORS OF NASSAU 405618/19 2015/16 201648756
COUNTY AND THE ASSESSMENT REVIEW: 405619/19 2017/18 201810297
COMMISSION OF NASSAU COUNTY, 405620/19 2018/19 201911164
:
Section: 59
: Block: 84
Respondents. Lot: 163
_______________________-------------X
A consolidated proceeding having been brought upon the petition of the
Petitioner herein to review the assessment made by the Respondent, 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 59, Block 84, Lot 163, School District LB-028 for the tax year
2011/12 (2012 ) through 2018/19 (2019), and no answers to the aforesaid petition having
been made or filed by the Respondents, and the parties hereto having entered into a
stipulation dated 7, 2020, the total assessment on the subject
February reducing
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 SCHRODER & STROM, LLP,
attorneys for Petitioner, it is
ORDERED, ADJUDGED AND DECREED, that the proceedings shall be
consolidated under Index No. 408908/11 and Calendar No. 2014T1964, and it is further
ORDERED, ADJUDGED AND DECREED, that the within proceeding shall be
settled as follows:
Section 59, Block 84, Lot 163
Full Original Amount of Final Total
Tax Year Total Assessed Value Reduction Assessed Value
2011/12 $19,803 $500 $19,303
2012/13 $19,803 $500 $19,303
2013/14 $19,803 $0 $19,803
2014/15 $19,803 $800 $19,003
2015/16 $19,803 $1,500 $18,303
2017/18 $19,803 $3,000 $16,803
2018/19 $19,803 $3,500 $16,303
ORDERED, ADJUDGED AND DECREED, that the taxable assessed values
shall be corrected based on the corrected assessed values and as indicated in
foregoing
the annexed Schedule A as follows:
2
Original Assessment
Tax Total School Town
Year AV Physical Trans Exempt Code Taxable Taxable
2011/12 $19,803 $19,803 $19,803
2012/13 $19,803 $19,803 $19,803
2013/14 $19,803 $19,803 $19,803
2014/15 $19,803 $19,803 $19,803
2015/16 $19,803 $19,803 $19,803
2017/18 $19,803 $19,803 $19,803
2018/19 $19,803 $19,803 $19,803
Corrected Assessment
Tax Total School Town
Year AV Physical Trans Exempt Code Taxable Taxable
2011/12 $19,303 $19,303 $19,303
2012/13 $19,303 $19,303 $19,303
2013/14 $19,803 $19,803 $19,803
2014/15 $19,003 $19,003 $19,003
2015/16 $18,303 $18,303 $18,303
2017/18 $16,803 $16,803 $16,803
2018/19 $16,303 $16,303 $16,303
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,
3
and the officer or officers of said assessment rolls or tax roll or tax
having custody any
record card upon which the above-mentioned assessment appears, 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, and extension of taxes and shall
levy
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 been made, the Receiver of Taxes or the Treasurer of
already
Nassau County, be and he hereby is authorized and directed to refund the amount of
state, county, town, district, school taxes and/or other taxes or assessments that
any
have been paid on account of said original assessment in excess of the amount of
may
taxes based upon the reduced assessment as herein ordered and determined, together
with interest as hereinafter set forth from the date of payment thereof to the date of
of this judgment, upon proof that said taxes were paid the Petitioner or the
entry by by
agent or person acting on behalf of the Petitioner to SCHRODER & STROM, LLP, as
attorney for Petitioner, and it is further
ORDERED, ADJUDGED AND DECREED, that, in the event that the taxes are
unpaid and have been billed for state, county, town, district school taxes
already
and/or other taxes or assessments in accordance with the original assessed
any
valuation, then and in such event, the officer or officers of said
having custody
4
assessment rolls, or record cards, are ordered and directed to forward to the
hereby
Petitioner a new bill or bills said Petitioner on the basis of the final total of
taxing
assessed valuation as provided in the judgment, and it is further
ORDERED, ADJUDGED AND DECREED, that the County Comptroller of the
County of Nassau, pursuant to the provisions of the County
Law and Article IV of the
County Government Law of Nassau County, be and he hereby
is directed to audit, after
the return by the Receiver of Taxes, the amount of the state, county, town, district
school taxes and/or any other taxes or assessments that have been paid on account of
said original assessment in excess of the amount of taxes based upon the reduced
assessments as herein ordered and determined, together with interest at the rate of 3%
per annum from the date of payment of taxes thereof to the 31st day
of December, 1982,
and at the rate of 6% per annum thereafter from the 1st day of January, 1983 to the 28th
day of February, 1993, at the rate of 5% per annum thereafter from the 1st day of March,
7*
1993, to the day of March, 1999, at the rate of four and one-half (4.5%) percent from
8* 31"
the day
of March, 1999 to the day of March, 2004; at the rate of 4% from April 1,
2004 to December 31, 2009; at the rate of 3% from January 1, 2010 to December 31, 2010;
and, for each calendar year or portion of a year thereafter, at the lesser of 2% 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 Law, from
1 to December 31 of such year, or to the date of entry of judgment, as well as to
January
5
audit, after the return by the Receiver of Taxes, the amount of state, county, town,
district school taxes and/or other taxes or assessments which have been reduced
any by
reason of the issuance of new tax bills to owners or other persons paying said taxes in
the amount of the excess taxes as shown by the assessment as herein adjudged and
determined, and it is further
ORDERED, ADJUDGED AND DECREED, that the judgment in this
proceeding shall be and the same hereby is granted without cost to any party.
E N T E R,
J.S.C.
Index # Tax Year Writ No. Cal. #
408908/11 2011/12 2012055642014T1964
405616/19 2012/13 201302711
No Reduction 2013/14 201427393
405617/19 2014/15 201508324
405618/19 2015/16 201648756
405619/19 2017/18 201810297
405620/19 2018/19 201911164
G:\Users\NancyO\SETTLEMENTS
Nassau\UNDER WestParkRealty\ OJ11.12-18.19.wpd
100\11081
6
SUPREME COURT OF THE STATE OF NEW YORK FILE NO.: 11081/nvo
COUNTY OF NASSAU
------------- ------ - - - - - ---------- - -X STIPULATION OF SETTLEMENT
WEST PARK REALTY, LLC, :
Cons. Index No. 408908/11
: Calendar No. 2014T1964
Petitioner,
: Index # Tax Year Writ No. Cal. #
-against- 408908/11 2011/12 201205564 2014T1964
: 405616/19 2012/13 201302711
No Reduction 2013/14 201427393
: 405617/19 2014/15 201508324
THE BOARD OF ASSESSORS OF NASSAU 405618/19 2015/16 201648756
COUNTY AND THE ASSESSMENT REVIEW: 405619/19 2017/18 201810297
COMMISSION OF NASSAU COUNTY, 405620/19 2018/19 201911164
: Section: 59
Block: 84
Respondents. : Lot: 163
------------------------------------X
Respondents'
WHEREAS, petitioner has brought a proceeding to review real
property tax assessment for the tax year listed in the caption on Petitioner's property
identified on the Nassau tax and assessment rolls the Section, Block,
County map by
and Lot(s) listed in the caption; and
WHEREAS, the parties desire to settle said proceeding in accordance with the
terms hereafter set forth, and
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 applicable to a tax year affected by this stipulation was
any proceeding
part of a master petition, then the shall be severed from the master petition.
proceeding
3. Any motions affecting
the said proceeding now pending are hereby
withdrawn.
4. The within shall be settled as follows:
proceeding
Section 59, Block 84, Lot 163
Full Original Amount of Final Total
Tax Year Total Assessed Value Reduction Assessed Value
2011/12 $19,803 $500 $19,303
2012/13 $19,803 $500 $19,303
2013/14 $19,803 $0 $19,803
2014/15 $19,803 $800 $19,003
2015/16 $19,803 $1,500 $18,303
2017/18 $19,803 $3,000 $16,803
2018/19 $19,803 $3,500 $16,303
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:
Original Assessment
County
Tax Total School Town
Year AV Physical Trans Exempt Code Taxable Taxable
2011/12 $19,803 $19,803 $19,803
2012/13 $19,803 $19,803 $19,803
2013/14 $19,803 $19,803 $19,803
2014/15 $19,803 $19,803 $19,803
2015/16 $19,803 $19,803 $19,803
2017/18 $19,803 $19,803 $19,803
2018/19 $19,803 $19,803 $19,803
2
Corrected Assessment
County
Tax Total School Town
Year AV Physical Trans Exempt Code Taxable Taxable
2011/12 $19,303 $19,303 9,303
2012/13 $19,303 $19,303 $19,303
2013/14 $19,803 $19,803 $19,803
2014/15 $19,003 $19,003 $19,003
2015/16 $18,303 $18,303 $18,303
2017/18 $16,803 $16,803 $16,803
2018/19 $16,303 $16,303 $16,303
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 in which the property is
city
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.
3
8. The judgment or order this stipulation shall provide for a
implementing
refund of overpaid taxes, where indicated, with interest at the rate of 3% per annum
31S*
from the date of payment of taxes to the day
of December, 1982; at the rate of 6%
15* 28th
per annum thereafter from the day of January, 1983 to the day of February, 1993;
1St 7th
at the rate of 5% per annum from the day of March, 1993 to the day of March,
8th
1999; at the rate of four and one-half (4.5%) percent from the day of March, 1999 to
31S*
the day of March, 2004; at the rate of four (4%) from April 1, 2004 to December 31,
2009; at the rate of 3% from January 1, 2010 to December 31, 2010; and, for each calendar
year or portion of a year hereafter, at the lesser of two (2%) 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 Law, from 1st to December
January
31st of such year, or to the date of entry of judgment, if sooner, but without costs to any
party.
9. Petitioner, its attorneys, warrants that, to its knowledge, no other
by
person, or corporation has an interest in these proceedings. In the event
partnership
that the Petitioner or its attorneys become aware of such an interest at any time prior to
the of judgment herein, he shall so advise Respondent and the Court. In addition,
entry
at the time an application is made for a tax refund, Petitioner shall submit an affidavit
4
stating that, in the event that it is finally adjudged a court of competent jurisdiction
by
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 of Nassau free and harmless
County
from any duplicate payment of a tax refund.
Dated: Mineola, New York
February 7, 2020
SCHRODER & STROM, LLP
Attorneys for Petition r
By:
fCHEL A. PINCdS, ESQ.
114 Old ountry Road, Ste 218
Mineola, NY 11501
(516) 742-7430/ (516) 742-7433 Fax
mpincus@nytaxreview.com
JARED A. KASSCHAU, ESQ.
County Attorney
County of Nassau
One West Street, 2nd Floor
Mineola, NY 11501
(516) 571-3056/ (516) 571-6604 Fax
abarriga@nassaucountyny.gov
The undersigned certifies that, by Resolution
No. 218/01, dated
July 16, 2001, the Nassau
County Legislature has authorized the
execution of this Stipulation of Settlement.
G:\Users\NancyO\SEITLEMEN-ISNassau\UNDER100\11081
WestParkRealty\OJ11.12-18.19.wpd
5
OFFICE OF THE COUNTY ATTORNEY
STIPULATION SETTLEMENT OR CONSENT ORDER - SCHEDULE A
//C8
Stipulation # 199184001-1901
Fax # 516-742-7433 Economic Unit # 9184 .001
369 SCHRODER & STROM, LLP Offer Date 02/04/2020
114 OLD COUNTRY ROAD SUITE 218
MINEOLA NY 11501
Preview
FILE NO.: 11081 /nvo At an IAS Term 7 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 of , 2021 day P R E S E N T : HON. _ Justice. --- - - ---- ------------ --- -- - - - - ------X ORDER & JUDGMENT WEST PARK REALTY, LLC, : Cons. Index No. 408908/11 : Calendar No. 2014T1964 Petitioner, : Index # Tax Year Writ No. Cal. # -against- 408908/11 2011/12 201205564 2014T1964 : 405616/19 2012/13 201302711 No Reduction 2013/14 201427393 : 405617/19 2014/15 201508324 THE BOARD OF ASSESSORS OF NASSAU 405618/19 2015/16 201648756 COUNTY AND THE ASSESSMENT REVIEW: 405619/19 2017/18 201810297 COMMISSION OF NASSAU COUNTY, 405620/19 2018/19 201911164 : Section: 59 : Block: 84 Respondents. Lot: 163 _______________________-------------X A consolidated proceeding having been brought upon the petition of the Petitioner herein to review the assessment made by the Respondent, 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 59, Block 84, Lot 163, School District LB-028 for the tax year 2011/12 (2012 ) through 2018/19 (2019), and no answers to the aforesaid petition having been made or filed by the Respondents, and the parties hereto having entered into a stipulation dated 7, 2020, the total assessment on the subject February reducing 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 SCHRODER & STROM, LLP, attorneys for Petitioner, it is ORDERED, ADJUDGED AND DECREED, that the proceedings shall be consolidated under Index No. 408908/11 and Calendar No. 2014T1964, and it is further ORDERED, ADJUDGED AND DECREED, that the within proceeding shall be settled as follows: Section 59, Block 84, Lot 163 Full Original Amount of Final Total Tax Year Total Assessed Value Reduction Assessed Value 2011/12 $19,803 $500 $19,303 2012/13 $19,803 $500 $19,303 2013/14 $19,803 $0 $19,803 2014/15 $19,803 $800 $19,003 2015/16 $19,803 $1,500 $18,303 2017/18 $19,803 $3,000 $16,803 2018/19 $19,803 $3,500 $16,303 ORDERED, ADJUDGED AND DECREED, that the taxable assessed values shall be corrected based on the corrected assessed values and as indicated in foregoing the annexed Schedule A as follows: 2 Original Assessment Tax Total School Town Year AV Physical Trans Exempt Code Taxable Taxable 2011/12 $19,803 $19,803 $19,803 2012/13 $19,803 $19,803 $19,803 2013/14 $19,803 $19,803 $19,803 2014/15 $19,803 $19,803 $19,803 2015/16 $19,803 $19,803 $19,803 2017/18 $19,803 $19,803 $19,803 2018/19 $19,803 $19,803 $19,803 Corrected Assessment Tax Total School Town Year AV Physical Trans Exempt Code Taxable Taxable 2011/12 $19,303 $19,303 $19,303 2012/13 $19,303 $19,303 $19,303 2013/14 $19,803 $19,803 $19,803 2014/15 $19,003 $19,003 $19,003 2015/16 $18,303 $18,303 $18,303 2017/18 $16,803 $16,803 $16,803 2018/19 $16,303 $16,303 $16,303 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, 3 and the officer or officers of said assessment rolls or tax roll or tax having custody any record card upon which the above-mentioned assessment appears, 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, and extension of taxes and shall levy 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 been made, the Receiver of Taxes or the Treasurer of already Nassau County, be and he hereby is authorized and directed to refund the amount of state, county, town, district, school taxes and/or other taxes or assessments that any have been paid on account of said original assessment in excess of the amount of may taxes based upon the reduced assessment as herein ordered and determined, together with interest as hereinafter set forth from the date of payment thereof to the date of of this judgment, upon proof that said taxes were paid the Petitioner or the entry by by agent or person acting on behalf of the Petitioner to SCHRODER & STROM, LLP, as attorney for Petitioner, and it is further ORDERED, ADJUDGED AND DECREED, that, in the event that the taxes are unpaid and have been billed for state, county, town, district school taxes already and/or other taxes or assessments in accordance with the original assessed any valuation, then and in such event, the officer or officers of said having custody 4 assessment rolls, or record cards, are ordered and directed to forward to the hereby Petitioner a new bill or bills said Petitioner on the basis of the final total of taxing assessed valuation as provided in the judgment, and it is further ORDERED, ADJUDGED AND DECREED, that the County Comptroller of the County of Nassau, pursuant to the provisions of the County Law and Article IV of the County Government Law of Nassau County, be and he hereby is directed to audit, after the return by the Receiver of Taxes, the amount of the state, county, town, district school taxes and/or any other taxes or assessments that have been paid on account of said original assessment in excess of the amount of taxes based upon the reduced assessments as herein ordered and determined, together with interest at the rate of 3% per annum from the date of payment of taxes thereof to the 31st day of December, 1982, and at the rate of 6% per annum thereafter from the 1st day of January, 1983 to the 28th day of February, 1993, at the rate of 5% per annum thereafter from the 1st day of March, 7* 1993, to the day of March, 1999, at the rate of four and one-half (4.5%) percent from 8* 31" the day of March, 1999 to the day of March, 2004; at the rate of 4% from April 1, 2004 to December 31, 2009; at the rate of 3% from January 1, 2010 to December 31, 2010; and, for each calendar year or portion of a year thereafter, at the lesser of 2% 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 Law, from 1 to December 31 of such year, or to the date of entry of judgment, as well as to January 5 audit, after the return by the Receiver of Taxes, the amount of state, county, town, district school taxes and/or other taxes or assessments which have been reduced any by reason of the issuance of new tax bills to owners or other persons paying said taxes in the amount of the excess taxes as shown by the assessment as herein adjudged and determined, and it is further ORDERED, ADJUDGED AND DECREED, that the judgment in this proceeding shall be and the same hereby is granted without cost to any party. E N T E R, J.S.C. Index # Tax Year Writ No. Cal. # 408908/11 2011/12 2012055642014T1964 405616/19 2012/13 201302711 No Reduction 2013/14 201427393 405617/19 2014/15 201508324 405618/19 2015/16 201648756 405619/19 2017/18 201810297 405620/19 2018/19 201911164 G:\Users\NancyO\SETTLEMENTS Nassau\UNDER WestParkRealty\ OJ11.12-18.19.wpd 100\11081 6 SUPREME COURT OF THE STATE OF NEW YORK FILE NO.: 11081/nvo COUNTY OF NASSAU ------------- ------ - - - - - ---------- - -X STIPULATION OF SETTLEMENT WEST PARK REALTY, LLC, : Cons. Index No. 408908/11 : Calendar No. 2014T1964 Petitioner, : Index # Tax Year Writ No. Cal. # -against- 408908/11 2011/12 201205564 2014T1964 : 405616/19 2012/13 201302711 No Reduction 2013/14 201427393 : 405617/19 2014/15 201508324 THE BOARD OF ASSESSORS OF NASSAU 405618/19 2015/16 201648756 COUNTY AND THE ASSESSMENT REVIEW: 405619/19 2017/18 201810297 COMMISSION OF NASSAU COUNTY, 405620/19 2018/19 201911164 : Section: 59 Block: 84 Respondents. : Lot: 163 ------------------------------------X Respondents' WHEREAS, petitioner has brought a proceeding to review real property tax assessment for the tax year listed in the caption on Petitioner's property identified on the Nassau tax and assessment rolls the Section, Block, County map by and Lot(s) listed in the caption; and WHEREAS, the parties desire to settle said proceeding in accordance with the terms hereafter set forth, and 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 applicable to a tax year affected by this stipulation was any proceeding part of a master petition, then the shall be severed from the master petition. proceeding 3. Any motions affecting the said proceeding now pending are hereby withdrawn. 4. The within shall be settled as follows: proceeding Section 59, Block 84, Lot 163 Full Original Amount of Final Total Tax Year Total Assessed Value Reduction Assessed Value 2011/12 $19,803 $500 $19,303 2012/13 $19,803 $500 $19,303 2013/14 $19,803 $0 $19,803 2014/15 $19,803 $800 $19,003 2015/16 $19,803 $1,500 $18,303 2017/18 $19,803 $3,000 $16,803 2018/19 $19,803 $3,500 $16,303 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: Original Assessment County Tax Total School Town Year AV Physical Trans Exempt Code Taxable Taxable 2011/12 $19,803 $19,803 $19,803 2012/13 $19,803 $19,803 $19,803 2013/14 $19,803 $19,803 $19,803 2014/15 $19,803 $19,803 $19,803 2015/16 $19,803 $19,803 $19,803 2017/18 $19,803 $19,803 $19,803 2018/19 $19,803 $19,803 $19,803 2 Corrected Assessment County Tax Total School Town Year AV Physical Trans Exempt Code Taxable Taxable 2011/12 $19,303 $19,303 9,303 2012/13 $19,303 $19,303 $19,303 2013/14 $19,803 $19,803 $19,803 2014/15 $19,003 $19,003 $19,003 2015/16 $18,303 $18,303 $18,303 2017/18 $16,803 $16,803 $16,803 2018/19 $16,303 $16,303 $16,303 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 in which the property is city 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. 3 8. The judgment or order this stipulation shall provide for a implementing refund of overpaid taxes, where indicated, with interest at the rate of 3% per annum 31S* from the date of payment of taxes to the day of December, 1982; at the rate of 6% 15* 28th per annum thereafter from the day of January, 1983 to the day of February, 1993; 1St 7th at the rate of 5% per annum from the day of March, 1993 to the day of March, 8th 1999; at the rate of four and one-half (4.5%) percent from the day of March, 1999 to 31S* the day of March, 2004; at the rate of four (4%) from April 1, 2004 to December 31, 2009; at the rate of 3% from January 1, 2010 to December 31, 2010; and, for each calendar year or portion of a year hereafter, at the lesser of two (2%) 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 Law, from 1st to December January 31st of such year, or to the date of entry of judgment, if sooner, but without costs to any party. 9. Petitioner, its attorneys, warrants that, to its knowledge, no other by person, or corporation has an interest in these proceedings. In the event partnership that the Petitioner or its attorneys become aware of such an interest at any time prior to the of judgment herein, he shall so advise Respondent and the Court. In addition, entry at the time an application is made for a tax refund, Petitioner shall submit an affidavit 4 stating that, in the event that it is finally adjudged a court of competent jurisdiction by 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 of Nassau free and harmless County from any duplicate payment of a tax refund. Dated: Mineola, New York February 7, 2020 SCHRODER & STROM, LLP Attorneys for Petition r By: fCHEL A. PINCdS, ESQ. 114 Old ountry Road, Ste 218 Mineola, NY 11501 (516) 742-7430/ (516) 742-7433 Fax mpincus@nytaxreview.com JARED A. KASSCHAU, ESQ. County Attorney County of Nassau One West Street, 2nd Floor Mineola, NY 11501 (516) 571-3056/ (516) 571-6604 Fax abarriga@nassaucountyny.gov The undersigned certifies that, by Resolution No. 218/01, dated July 16, 2001, the Nassau County Legislature has authorized the execution of this Stipulation of Settlement. G:\Users\NancyO\SEITLEMEN-ISNassau\UNDER100\11081 WestParkRealty\OJ11.12-18.19.wpd 5 OFFICE OF THE COUNTY ATTORNEY STIPULATION SETTLEMENT OR CONSENT ORDER - SCHEDULE A //C8 Stipulation # 199184001-1901 Fax # 516-742-7433 Economic Unit # 9184 .001 369 SCHRODER & STROM, LLP Offer Date 02/04/2020 114 OLD COUNTRY ROAD SUITE 218 MINEOLA NY 11501