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Our File No. 55367
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF NASSAU
----------------------------------------x
In the Matter of the Application of STIPULATION
BURNS REALTY INC., TAX YEAR: 2012/13
INDEX NO.: 404549/15
Petitioner,
-against- SECTION: 9
BLOCK: 663
THE BOARD OF ASSESSORS AND/OR THE LOT: 25
ASSESSOR OF THE VILLAGE OF MINEOLA
AND THE BOARD OF ASSESSMENT REVIEW
Respondents.
For a Review of Tax Assessment Under
Article 7 of the Real Property Tax
Law.
-----------~~~--------~-----------------x
WHEREAS, Petitioner(s) herein intends to file a Note of Issue
in this proceeding, and
WHEREAS, under the Uniform Civil Rules for the Supreme Court,
Section 202.59(b), Petitioner(s) is required to serve on
Respondents, in triplicate, a verified or certified statement 'of
income and expense for the subj ect property and Respondents,
pursuant to Section 202.59(c), may request an audit of
Petitioner(s) books and records within certain prescribed periods
of time, and
WHEREAS, the parties hereto desire to waive the application of
Sections 202.59 (b), (c) to the extent hereinafter set forth in
order that time, effort and expense may be saved by the parties
hereto, and
WHER8AS, the parties desire to partially waive the application
""'1:.:1 V __ ' V ..... _
of Section 718 of the Real Property Tax Law in other tax review
proceedings involving the same or substantially the same property.
NOW, THEREFORE, IT IS STIPULATED AND P,GREED by and between the
attorneys for the parties hereto:
1. Petitioner(s) shall not be required to submit a verified
or certified statement of the income and expense of the property,
in triplicate, for each of the tax status dates prior to filing the
Note of Issue in this review proceedings.
2. Respondents shall not be required to elect to auqi t
Petitioner (3) books and records until after such verified or
certified statement has been submitted as set forth below. Such
failure to elect to audit, prior to the time the Note of Issue is
filed, shall not be deemed a waiver of its right under Section
202.59(c).
3. Within thirty (30) days after the proceeding is placed on
the Ready Calendar of Special Term, Part IV, Pet i tioner (s)' shall
furnish Respondents with a proposed Stipulation consolidating all
outstanding tax review proceedings at issue and shall submit to
Respondents the verified or certified statements of income and
expense of the subject property which shall encompass each of the
years under review to be consolidated as required. Non-compliance
with this provision shall preclude consolidation.
4. After receipt of the aforementioned statements of income
and expense, Respondent s may request, in writing, an audit of
\
Petitioner(s) books and records. If an audit lS requested,
Respondents shall complete its audit of Petitioner(s) books and
I I.,\UVI..lYLIr U U ..... .1 Y
....LVI ..... "':1:1 "'"'V ..... u ..... v . vv "&'1.1.). ..1.1.. 1.).IU ..... ..&.LIr.J.t.\CJ"'LIr.l .. """"1. "'. ""VIII
records no later than one hundred and twenty (120) days after the
date of service of such request, or thirty (30) days prior to
trial, whichever is sooner, unless upon motion, the Court extends
the time to request and rna ke such audit. If the audit is not
completed wi thin such time .period, it shall be deemed waived
unless, upon motion, the Court extends the time to complete s~ch
audit. Nothing in this stipulation shall preclude respondent fro~
motioning for a dismissal of a petition or petitions or make such
other motion as the interest of justice may require.
5. Upon Respondents written request, Petitioner(s) further
agrees to submit other material and relevant information such as
leases, contracts of sale, and closing statements, if any.
6. At any time after the proceeding is placed upon the Ready
Calendar of I. A. S., Respondents may conduct pre-trial discovE)ry
proceedings, pursuant to CPLR Article 31 as though the proceeding
was an action at law, and not a special proceeding.
\
7. Petitioner(s) and its successors in interest shall not,
except as provided in paragraph 8 of this stipulation, be required
to file additional Notes of Issue for proceedings for any other tax
years commenced by such Petitioner(s) in respect to assessment for
the same or substantially the same property involved iri this
proceeding.
8. Petitioner(s) or its successors in interest shall file a
Note of Issue for each tax review proceeding referred to in
paragraph 7 not later than the time required to furnish a proposed
stipulation of consolidation set forth in paragraph 3, provided
" I,
that such notes of issue are required for an order of
consolidation.
9. In all other respects, Sections 202.59(b), (c) and
Section 718 of the Real Property Tax Law shall not be deemed to
have been waived, extended or modified by this Stipulation of the
parties hereto.
Dated: Mineola, New York
September 16, 2015
ARTONE & LEISTMAN, L.L.P.\
·or Petitioner
BY:
ALPERN, ESQ.
SPELLMAN RICE SCHURE GIBBONS Me DONOUGH
POLIZZI & TRUNCALE, LLP
Attorne s or Respondents
BY;
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Our File No. 55367 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF NASSAU ----------------------------------------x In the Matter of the Application of STIPULATION BURNS REALTY INC., TAX YEAR: 2012/13 INDEX NO.: 404549/15 Petitioner, -against- SECTION: 9 BLOCK: 663 THE BOARD OF ASSESSORS AND/OR THE LOT: 25 ASSESSOR OF THE VILLAGE OF MINEOLA AND THE BOARD OF ASSESSMENT REVIEW Respondents. For a Review of Tax Assessment Under Article 7 of the Real Property Tax Law. -----------~~~--------~-----------------x WHEREAS, Petitioner(s) herein intends to file a Note of Issue in this proceeding, and WHEREAS, under the Uniform Civil Rules for the Supreme Court, Section 202.59(b), Petitioner(s) is required to serve on Respondents, in triplicate, a verified or certified statement 'of income and expense for the subj ect property and Respondents, pursuant to Section 202.59(c), may request an audit of Petitioner(s) books and records within certain prescribed periods of time, and WHEREAS, the parties hereto desire to waive the application of Sections 202.59 (b), (c) to the extent hereinafter set forth in order that time, effort and expense may be saved by the parties hereto, and WHER8AS, the parties desire to partially waive the application ""'1:.:1 V __ ' V ..... _ of Section 718 of the Real Property Tax Law in other tax review proceedings involving the same or substantially the same property. NOW, THEREFORE, IT IS STIPULATED AND P,GREED by and between the attorneys for the parties hereto: 1. Petitioner(s) shall not be required to submit a verified or certified statement of the income and expense of the property, in triplicate, for each of the tax status dates prior to filing the Note of Issue in this review proceedings. 2. Respondents shall not be required to elect to auqi t Petitioner (3) books and records until after such verified or certified statement has been submitted as set forth below. Such failure to elect to audit, prior to the time the Note of Issue is filed, shall not be deemed a waiver of its right under Section 202.59(c). 3. Within thirty (30) days after the proceeding is placed on the Ready Calendar of Special Term, Part IV, Pet i tioner (s)' shall furnish Respondents with a proposed Stipulation consolidating all outstanding tax review proceedings at issue and shall submit to Respondents the verified or certified statements of income and expense of the subject property which shall encompass each of the years under review to be consolidated as required. Non-compliance with this provision shall preclude consolidation. 4. After receipt of the aforementioned statements of income and expense, Respondent s may request, in writing, an audit of \ Petitioner(s) books and records. If an audit lS requested, Respondents shall complete its audit of Petitioner(s) books and I I.,\UVI..lYLIr U U ..... .1 Y ....LVI ..... "':1:1 "'"'V ..... u ..... v . vv "&'1.1.). ..1.1.. 1.).IU ..... ..&.LIr.J.t.\CJ"'LIr.l .. """"1. "'. ""VIII records no later than one hundred and twenty (120) days after the date of service of such request, or thirty (30) days prior to trial, whichever is sooner, unless upon motion, the Court extends the time to request and rna ke such audit. If the audit is not completed wi thin such time .period, it shall be deemed waived unless, upon motion, the Court extends the time to complete s~ch audit. Nothing in this stipulation shall preclude respondent fro~ motioning for a dismissal of a petition or petitions or make such other motion as the interest of justice may require. 5. Upon Respondents written request, Petitioner(s) further agrees to submit other material and relevant information such as leases, contracts of sale, and closing statements, if any. 6. At any time after the proceeding is placed upon the Ready Calendar of I. A. S., Respondents may conduct pre-trial discovE)ry proceedings, pursuant to CPLR Article 31 as though the proceeding was an action at law, and not a special proceeding. \ 7. Petitioner(s) and its successors in interest shall not, except as provided in paragraph 8 of this stipulation, be required to file additional Notes of Issue for proceedings for any other tax years commenced by such Petitioner(s) in respect to assessment for the same or substantially the same property involved iri this proceeding. 8. Petitioner(s) or its successors in interest shall file a Note of Issue for each tax review proceeding referred to in paragraph 7 not later than the time required to furnish a proposed stipulation of consolidation set forth in paragraph 3, provided " I, that such notes of issue are required for an order of consolidation. 9. In all other respects, Sections 202.59(b), (c) and Section 718 of the Real Property Tax Law shall not be deemed to have been waived, extended or modified by this Stipulation of the parties hereto. Dated: Mineola, New York September 16, 2015 ARTONE & LEISTMAN, L.L.P.\ ·or Petitioner BY: ALPERN, ESQ. SPELLMAN RICE SCHURE GIBBONS Me DONOUGH POLIZZI & TRUNCALE, LLP Attorne s or Respondents BY;