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FILED: NASSAU COUNTY CLERK 02/01/2024 02:08 PM INDEX NO. 400364/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 02/01/2024
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF NASSAU
-----------------------------------------X
In the Matter of the Application of: NOTICE OF PETITION
AND PETITION
MAVIS TIRE SUPPLY, LLC
Index #
Petitioner(s)
-against- Tax Year 2020/21
THE BOARD OF ASSESSORS AND THE ASSESSMENT
REVIEW COMMISSION OF THE COUNTY OF NASSAU
AND THE COUNTY OF NASSAU
Respondents.
For Review of a Tax Assessment Under
Article 7 of the Real Property Tax Law.
-----------------------------------------X
S I R S :
PLEASE TAKE NOTICE that upon the annexed Petition, application
will be made at Special Term of the Supreme Court of the State of New
York to be held at the Courthouse located in the State of New York,
3639 County of Nassau, 100 Supreme Court Drive Mineola, NY on the 14th day of
August 2020 at the opening of Court on that day or as soon thereafter as
counsel can be heard, for the review under Article 7 of the Real
Property Tax Law of the assessment upon Petitioner's real property
described in the Petition, and for such other and further relief as the
Court may deem just and proper.
Yours, etc.
DATED: 6/22/2020
Cronin & Cronin Law Firm, PLLC
Attorneys for Petitioner
200 Old Country Road, Suite 470
Mineola, New York 11501
PETITION SCHEDULE
*1077538* *1077538 *
SD 282023 Sec 057 Blk 0100 Lot 0056.000
Tentative AV Claimed AV Final AV Ineq/OvVal
$9,620 $962 $9,620 $8,658
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FILED: NASSAU COUNTY CLERK 02/01/2024 02:08 PM INDEX NO. 400364/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 02/01/2024
The aforementioned Petitioner, by its attorney, CRONDi & CRONIN LAF FIP
respectfully-alleges as follows:
PLLC,
1. The aforementioned Petitioner, whose post office address is c/o CRONIN &
CRONIN Law Firm, PLLC, 200 Old Country Road, hiineola, New York 11501, at all times
herein was and still is en aggrieved party under section 704
mentioned, and 706 of
the PSTL with respect to the assessment roll set forth in the adnedule in this
petition.
2. The Respondents prepared arid completed, according to a
law, tentative
assessment roll for the assessing jurisdiction for the year set forth on the cover
page of this petition and notice of petition, which assessment roll included an
assessment for Petitioner's real proper-ty, described in the following schedule.
3. If there be more than one Petitioner herein the word etitioner"
shall
"Petitioners" or Seach of the whenever the sense
asan Petitioners", and context so
requires .
4 . If there -be more than one assessment herein the word "assessment"
shall
"assessments" Seach of the assessments" whenever the sense
nean or and context so
regaires .
If there he more than·one property-herein the word "property"
5. shall mean
y,roperties" or "each of the whenever- the sense and
properties", context so
nquires.
6. Respondents are authorized to assess re·al property in said
jurisdiction.
7.. Respondents are authorized to hear and detere.ine complaints in relation to
asessment and has all of the powers and duties imposed by the Real Ta
Property
!as
8 . The Respondents prepared and com;pleted a tentative assessment roll of all
nal property in said jurisdiction for the tax year as set forth on the attached
dedule.
9, On or before Grievance Day, Petitioner protested said assessment by filing
sh Respondents a written application f~or correction of the assessed
valuation(s) ,
112 of
of 507
7
FILED: NASSAU COUNTY CLERK 02/01/2024 02:08 PM INDEX NO. 400364/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 02/01/2024
in which application was included a
statement, under
oath,
specifying
the respects in which said
assessment was incorrect and a
request '
that
assessment be said
corrected and reduced as set forth in the
aforementioned
Said application schedule.
and statements are
hereby referred to and made a part of
Petition as if this
fully set forth herein,
10. The said application and
statements were received by
Respondents, without
objection, within the time fixed by law for the
making and
hearing of
respect complaints in
to assessments.
11. A final decision and
determination of the
assessments of said real
properties were rendered
duly by Respondents,.who failed to correct and
reduce said
assessment as and·
requested
finally comoleted and filed the
assessment. roll
required as
by law to the amount set forth in the aforementioned
schedule.
12. Yairty (30) days has nát elapsed since the latter of the
final
and of CostPletion
filing the assessment roll and the of
giving notice thereof as
iceqaired
I.aw, or, the final set
by
day by law for the
filing of
the.assessment
roll.
. 1.3. The Petitioner herein alleges that a common question of la-w or fae
pursuant to RPTL Section 706(2).
14. The said assessment of your Petitioner's on
property the
assessment roll
as finally completed is incorrect and erroneous upon the
following grounds-
ja) Excessive to the extent set forth in the
aforementioned
scheduled.
b) IInequal to the extent set forth in the
aforementioned scheduled in that
is an there
inequality of
.assessments, the
Petitioner's ~assessment
having been made at a
higher proportionate valuation than the assessments of other real
property on the
ame roll and/or other real
property in the same class on the same roll
by the same
efficers and
Respondents; the specified instances of said
inequality are the
asessments of all of the real
property .and/or other real
property in the same
dass other than the
property of
Petitioner in the
assessing
jurisdiction and in
ech and every parcel thereof. In order that the assessment of
Petitioner's real
paperty be aade proportionate to
assessments of all of the
real
property
123 of
of 507
7
FILED: NASSAU COUNTY CLERK 02/01/2024 02:08 PM INDEX NO. 400364/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 02/01/2024
.
throughout the
assessing jurisdiction and/or other real
property in the same
class
throughout the
assessing jurisdiction, it is
necessary that it be
reduced to the
amount set forth in the
aforementioned schedule,
(c) Illegality. to the extent set forth in the aforementioned
schedule in th"
subject property is being assessed in an
erroneous, arbitrarY r end
capricious
sanner.
(d) Unconstitutional to the extent the
methodology used by the
Respondents is in
violatiod of the Equal Protection Clause of the New York State
Constitution and
United the
States Constitution.
(s) Illegal and unconstitutional to the extent that the
Petitioner's
property has
heen reevaluated the
by Respondents, and on information and
belief, no
made- improvements
had been by Petitioner and no
construction of any structure had
occurred which
could justify the increase in
assessment.
15. iihile the
.confirming increased assessment placed upon
Petitionerrs re='1
nouerty, on information and
Lelief, the Respondent
Assessor(s) did not engage n
any market reevaluation- as to lots that si
are mi'i=r to those
owned
by the
k-titioner.
16. If the. assessment at :issue is a transitional assessment , such
assessment
is excessive, erroneous and illegal in that it exceeds the
p-ermissible
transitional
increase as set forth in the-Real
Property Tax Law.
. .
17. Your Petitioner is aggrieved and injured -by said
unjust,
unequal,
acessive, illegal, incorrect and erroneous assessment in that, by reason
thereof,
htitioner will be coñmelled to pay a greater amount and proportion of taxes based
tpon the assessment roll than Petitioner would be required to
pay if said
sessment had been just, fair, equal and correct.
18. No provision is sade by law for an appeal or other relief from the final
etermination of
Respondents, except a
by review by petition to the
Supreme Court
al no previous application for the relief herein asked has been made to
any court
eEuda e.
134 of
of 507
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FILED: NASSAU COUNTY CLERK 02/01/2024 02:08 PM INDEX NO. 400364/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 02/01/2024
19. The assessment is excessive and illegal in that
Petitioner is
benefit denied
of e RPTL §485-b
Preview
FILED: NASSAU COUNTY CLERK 02/01/2024 02:08 PM INDEX NO. 400364/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 02/01/2024 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF NASSAU -----------------------------------------X In the Matter of the Application of: NOTICE OF PETITION AND PETITION MAVIS TIRE SUPPLY, LLC Index # Petitioner(s) -against- Tax Year 2020/21 THE BOARD OF ASSESSORS AND THE ASSESSMENT REVIEW COMMISSION OF THE COUNTY OF NASSAU AND THE COUNTY OF NASSAU Respondents. For Review of a Tax Assessment Under Article 7 of the Real Property Tax Law. -----------------------------------------X S I R S : PLEASE TAKE NOTICE that upon the annexed Petition, application will be made at Special Term of the Supreme Court of the State of New York to be held at the Courthouse located in the State of New York, 3639 County of Nassau, 100 Supreme Court Drive Mineola, NY on the 14th day of August 2020 at the opening of Court on that day or as soon thereafter as counsel can be heard, for the review under Article 7 of the Real Property Tax Law of the assessment upon Petitioner's real property described in the Petition, and for such other and further relief as the Court may deem just and proper. Yours, etc. DATED: 6/22/2020 Cronin & Cronin Law Firm, PLLC Attorneys for Petitioner 200 Old Country Road, Suite 470 Mineola, New York 11501 PETITION SCHEDULE *1077538* *1077538 * SD 282023 Sec 057 Blk 0100 Lot 0056.000 Tentative AV Claimed AV Final AV Ineq/OvVal $9,620 $962 $9,620 $8,658 1 of 7 FILED: NASSAU COUNTY CLERK 02/01/2024 02:08 PM INDEX NO. 400364/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 02/01/2024 The aforementioned Petitioner, by its attorney, CRONDi & CRONIN LAF FIP respectfully-alleges as follows: PLLC, 1. The aforementioned Petitioner, whose post office address is c/o CRONIN & CRONIN Law Firm, PLLC, 200 Old Country Road, hiineola, New York 11501, at all times herein was and still is en aggrieved party under section 704 mentioned, and 706 of the PSTL with respect to the assessment roll set forth in the adnedule in this petition. 2. The Respondents prepared arid completed, according to a law, tentative assessment roll for the assessing jurisdiction for the year set forth on the cover page of this petition and notice of petition, which assessment roll included an assessment for Petitioner's real proper-ty, described in the following schedule. 3. If there be more than one Petitioner herein the word etitioner" shall "Petitioners" or Seach of the whenever the sense asan Petitioners", and context so requires . 4 . If there -be more than one assessment herein the word "assessment" shall "assessments" Seach of the assessments" whenever the sense nean or and context so regaires . If there he more than·one property-herein the word "property" 5. shall mean y,roperties" or "each of the whenever- the sense and properties", context so nquires. 6. Respondents are authorized to assess re·al property in said jurisdiction. 7.. Respondents are authorized to hear and detere.ine complaints in relation to asessment and has all of the powers and duties imposed by the Real Ta Property !as 8 . The Respondents prepared and com;pleted a tentative assessment roll of all nal property in said jurisdiction for the tax year as set forth on the attached dedule. 9, On or before Grievance Day, Petitioner protested said assessment by filing sh Respondents a written application f~or correction of the assessed valuation(s) , 112 of of 507 7 FILED: NASSAU COUNTY CLERK 02/01/2024 02:08 PM INDEX NO. 400364/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 02/01/2024 in which application was included a statement, under oath, specifying the respects in which said assessment was incorrect and a request ' that assessment be said corrected and reduced as set forth in the aforementioned Said application schedule. and statements are hereby referred to and made a part of Petition as if this fully set forth herein, 10. The said application and statements were received by Respondents, without objection, within the time fixed by law for the making and hearing of respect complaints in to assessments. 11. A final decision and determination of the assessments of said real properties were rendered duly by Respondents,.who failed to correct and reduce said assessment as and· requested finally comoleted and filed the assessment. roll required as by law to the amount set forth in the aforementioned schedule. 12. Yairty (30) days has nát elapsed since the latter of the final and of CostPletion filing the assessment roll and the of giving notice thereof as iceqaired I.aw, or, the final set by day by law for the filing of the.assessment roll. . 1.3. The Petitioner herein alleges that a common question of la-w or fae pursuant to RPTL Section 706(2). 14. The said assessment of your Petitioner's on property the assessment roll as finally completed is incorrect and erroneous upon the following grounds- ja) Excessive to the extent set forth in the aforementioned scheduled. b) IInequal to the extent set forth in the aforementioned scheduled in that is an there inequality of .assessments, the Petitioner's ~assessment having been made at a higher proportionate valuation than the assessments of other real property on the ame roll and/or other real property in the same class on the same roll by the same efficers and Respondents; the specified instances of said inequality are the asessments of all of the real property .and/or other real property in the same dass other than the property of Petitioner in the assessing jurisdiction and in ech and every parcel thereof. In order that the assessment of Petitioner's real paperty be aade proportionate to assessments of all of the real property 123 of of 507 7 FILED: NASSAU COUNTY CLERK 02/01/2024 02:08 PM INDEX NO. 400364/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 02/01/2024 . throughout the assessing jurisdiction and/or other real property in the same class throughout the assessing jurisdiction, it is necessary that it be reduced to the amount set forth in the aforementioned schedule, (c) Illegality. to the extent set forth in the aforementioned schedule in th" subject property is being assessed in an erroneous, arbitrarY r end capricious sanner. (d) Unconstitutional to the extent the methodology used by the Respondents is in violatiod of the Equal Protection Clause of the New York State Constitution and United the States Constitution. (s) Illegal and unconstitutional to the extent that the Petitioner's property has heen reevaluated the by Respondents, and on information and belief, no made- improvements had been by Petitioner and no construction of any structure had occurred which could justify the increase in assessment. 15. iihile the .confirming increased assessment placed upon Petitionerrs re='1 nouerty, on information and Lelief, the Respondent Assessor(s) did not engage n any market reevaluation- as to lots that si are mi'i=r to those owned by the k-titioner. 16. If the. assessment at :issue is a transitional assessment , such assessment is excessive, erroneous and illegal in that it exceeds the p-ermissible transitional increase as set forth in the-Real Property Tax Law. . . 17. Your Petitioner is aggrieved and injured -by said unjust, unequal, acessive, illegal, incorrect and erroneous assessment in that, by reason thereof, htitioner will be coñmelled to pay a greater amount and proportion of taxes based tpon the assessment roll than Petitioner would be required to pay if said sessment had been just, fair, equal and correct. 18. No provision is sade by law for an appeal or other relief from the final etermination of Respondents, except a by review by petition to the Supreme Court al no previous application for the relief herein asked has been made to any court eEuda e. 134 of of 507 7 FILED: NASSAU COUNTY CLERK 02/01/2024 02:08 PM INDEX NO. 400364/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 02/01/2024 19. The assessment is excessive and illegal in that Petitioner is benefit denied of e RPTL §485-b