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FILE #10-1173
At an 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 , 2019.
P R E S E N T :
Hon.
Justice
ORDER AND JUDGMENT
______________________________________..---------------X
In the Matter of :
429F REALTY CORP. : Consol. Index No. 404889/2017
Calendar No. 2017T3527
:
Petitioner, Index# Tax Yr. Writ# Cal#
-against- 404889/2017 2014/15 1506650 2017T3527
: 400521/2019 2015/16 1647109
THE ASSESSOR OF NASSAU
COUNTY AND THE ASSESSMENT :
REVIEW COMMISSION OF
NASSAU COUNTY, :
Respondents. : Section: 48
------------------- -----------------------X Block: 520
Lot(s): 811 & 857
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, forthe
purpose of taxation upon certain parcels of realproperty owned by the Petitioner herein and described
on the Land and Tax Map of the County of Nassau as Section 48, Block 520, Lot(s) 811 & 857, School
District No. 22OB for the tax years 2014/15 (Tax Year 2015 ) through and including 2015/16 (Tax Year
2016) and no answers to the aforesaid petitions having been made or filed by the Respondents, and the
parties hereto having entered intoa Stipulation dated February 5, 2019, reducing the total assessments
on the subject property as hereinafter set forthwhich isannexed 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 CRONIN & CRONIN LAW FIRM, PLLC,
attorneys for the Petitioner, itis
ORDERED, ADJUDGED AND DECREED, that the proceeding shall be consolidated under
Index No. 404889/2017 and Calendar No. 2017T3527, and itis further
ORDERED, ADJUDGED AND DECREED, that the within proceeding shall be settled as
follows:
Section 48 Block 520 Lot(s) 811 & 857
Full
Original Final
Total Total
Assessed Amount of Assessed
Tax Year Lot # Value Reduction Value
2014/15 811 $5,299 $818 $4,481
857 $ 210 $__32 $ 178
$5,509 $850 $4,659
2015/16 811 $5,299 $914 $4,385
857 $ 210 $_3_6 $ 174
$5,509 $950 $4,559
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:
Original Assessment
Parcel: 48520 08110
County/
School Town
Tax Year Total AV Physical Trans Exempt Code Taxable Taxable
2014/15 5,299 5,299 5,299
2015/16 5,299 5,299 5,299
Corrected Assessment
County/
School Town
Tax Year Total AV Physical Trans Exempt Code Taxable Taxable
2014/15 4,481 4,481 4,481
2015/16 4,385 4,385 4,385
Original Assessment
Parcel: 48520 08570
County/
School Town
Tax Year Total AV Physical Trans Exempt Code Taxable Taxable
2014/15 210 210 210
2015/16 210 210 210
2
Corrected Assessment
County/
School Town
Tax Year Total AV Physical Trans Exempt Code Taxable Taxable
2014/15 178 178 178
2015/16 174 174 174
and itis 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
of said assessment rollsor tax rollor tax record card upon which the above-
having custody any
mentioned assessments appear, and any taxes that have been levied or are about to be levied thereon, or
against which taxes have been extended, shallforthwith correct said valuations, levy and extension of
taxes and shall note on the margin of said rolls,tax rollor record card, opposite the said entries, that the
same have been corrected pursuant to thisjudgment, and itis 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 he hereby isauthorized
and directed to refund the amount of state, county, town and 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 thisjudgment, upon proof that said taxes were
paid by the Petitioner or by the agent or person acting on behalf of the Petitioner, to CRONIN &
CRONIN LAW FIRM, PLLC, as attorneys for Petitioner, and itis 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 the Petitioner a new billor billstaxing the said Petitioner on the basisof the final total of
assessed valuation as provided in thejudgment, and itis further
3
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 Nassau County Government
Law of Nassau County, be and he hereby isdirected to audit, after the return by the Receiver of Taxes,
the amount of state,county, town, districtschool 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 rateof 4% per
annum from the date of payment of taxes from April 1,2004 to December 31, 2009; and, for each
calendar year or portion of a year thereafter, at the lesserof 3% or the overpayment rateset 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 January 1 to December 31 of such year or to the date of entry of
judgment, as well as to audit, afterthe return by the Receiver of Taxes, the amount of state, county,
town, districtschool taxes and/or any other taxes or assessments which have been reduced 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 itis further
ORDERED, ADJUDGED AND DECREED, that the judgment in these proceedings, as
consolidated, shall be and the same hereby is granted without costs to any party.
E N T E R :
J.S.C.
429F REALTY CORP.
Consol. IndexNo. 404889/2017
Calendar No. 2017T3527
Index No. Year RJI No. Hon.
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF NASSAU
111 LLie Ma L Le2. ul Lise ayy.L.Lua L.Luis ul .
42 9F REALTY CORP .
Petitioner ,
-agains t-
THE ASSESSOR OF NASSAU COUNTY
AND THE ASSESSMENT REVIEW
COMMISSION OF NASSAU COUNTY ,
Respondents .
ORDER AND JUDGMENT
CRONIN & CRONIN
Law Firm, PLLC
200 OLD COUNTRY ROAD • SUITE 470
MINEOLA, NY 11501-4263
_____ ___
Signature(Rule 0 1-a)
To JARED A. KASSCHAU, ESQ .
Nassau County Attorney
Respondents 58in9 ÎiÁeat 14ÖÑfÑ, 5Q.
Attorney(s) for
Serviceof a copyof the within is herebyadrñitted.
Dated,
................................................................
Attorney(s) for
Please takenotice
NOTICEOFENTRY
thatthe within true
is a (certified) copy of a
duly enteredin theofficeofthe clerkof thewithin named courton
.NOTICE
OFSETTLEMEgTndJudgment
thatan order Stephen A. BGb ilhthewithiigga truecopy will be presentedfor
settlementto theHON. u
100 Supreme Court Drive , Mineol
of thewithinnamed court at
on October 25 , 2019 at A. M
Dated ' Septezaber 25 , 2019 Yours,etc.
JARED A.
CRONIN & CRONIN
Kn.SSCHAU, ESQ.
To Law Firm, PLLC
Nassau County Attorney
200 OLD COUNTRY ROAD • SUITE 470
Attorney(s) for Respondents
MINEOLA, NY 11501-4263
1501-DISTRIBUTED inC.,NYCtO013
BYBlumbergE)(celslor
©1995 BlumbergEpcelslor,
inc.
STATE OF NEW YORK, COUNTY OF ss.:
I, the undersigned, an attorney admitted to practice in the courts of New York State,
O cerimeanoncertify
that the within
ByAttorney
and found to be a true and complete copy.
has been compared by me with the original
Attomey's state that I am
ANirmation
the attorney(s) of record for in the within
action; I have read the foregoing and know the contents thereof;
the same is true to my own knowledge,
except as to the matters therein alleged to be on information
and belief,
and as to those matters
I believe it to be true. The reason this verification
is made by me and not by
The grounds of my belief as to all matters not stated upon my own knowledge are as follows:
that the foregoing
I affirm statements are true, under the penalties of perjury.
Dated: Thename
signed
must
beprinted
beneath
STATE OF NEW YORK, COUNTY OF ss.:
I, the undersigned, being duly sworn, depose and say: I am
O individuai
in the action; I have read the foregoing
Verification
and know the contents thereof; the same is true to my own knew1cdge, except
as to the matters therein stated to be alleged on information
and belief, and as to those matters I believe it to be true.
O corporatethe of
Verification
a corporation
and a party in the within
action; I have read the foregoing
and know the contents thereof; and the same is true to my own knowledge,
except as to the matters stated to be alleged
therein upon liifcriiiaticii
and belief,
and as to those matters I believe
it to be true. This
is made by me because the above party is a corporation
verification and I am an officer thereof.
The grounds of my belief as to all matters not stated upon my own knowledge are as follows:
................................................................
Sworn to before me on haamesigned
rnusthe
printed
beneath
NASSAU
STATE OF NEW YORK, COUNTY OF ss.: (Irmorethanone
s 1 ck da ftnam e r d.)
I, the oulaigned,
beingsworn,say:Iam nota party to the action, am over 18 years of age and reside at
September 25, 2019 . . Order and Judgment w/Notice of Settlement
On I served the withm
ice a copy to each of the following
persons at the last known address set forth after each name below.
jly | by mailing
a true copy of each personally
by delivering to each person named below at the address indicated. I knew each person served
O serviceanto be the person mentioned and described in said papers as a party
therein:
by transmitting a copy to the following
persons by OFAX at the telephone number setforth O
after each name belowE-MAIL
O a ne at the E-Mail
address set forth after each name below, which was designated by the attorney for such purpose, and by mailing
a
*°"°
copyto the address set forth
after each name.
Overnight
å O celiveryby dispatching a copy by overnight delivery to each of the following
persons at the last known address set forth after each
*°"¹°°
name below.
JARED A. KASSCHAU, ESQ.
Nassau County Attorney
One Wes t Street
Mineola, New York 11501
/Nc vy ubk sme cmw yo amsi ne beprintedEeneath
Sworn to before me On Na OWASC30M
September 25, 2019 Quasedin suttaiacounty Angela Zupo
MytommissionExcimsSeotember
& a
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FILE #10-1173 At an 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 , 2019. P R E S E N T : Hon. Justice ORDER AND JUDGMENT ______________________________________..---------------X In the Matter of : 429F REALTY CORP. : Consol. Index No. 404889/2017 Calendar No. 2017T3527 : Petitioner, Index# Tax Yr. Writ# Cal# -against- 404889/2017 2014/15 1506650 2017T3527 : 400521/2019 2015/16 1647109 THE ASSESSOR OF NASSAU COUNTY AND THE ASSESSMENT : REVIEW COMMISSION OF NASSAU COUNTY, : Respondents. : Section: 48 ------------------- -----------------------X Block: 520 Lot(s): 811 & 857 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, forthe purpose of taxation upon certain parcels of realproperty owned by the Petitioner herein and described on the Land and Tax Map of the County of Nassau as Section 48, Block 520, Lot(s) 811 & 857, School District No. 22OB for the tax years 2014/15 (Tax Year 2015 ) through and including 2015/16 (Tax Year 2016) and no answers to the aforesaid petitions having been made or filed by the Respondents, and the parties hereto having entered intoa Stipulation dated February 5, 2019, reducing the total assessments on the subject property as hereinafter set forthwhich isannexed 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 CRONIN & CRONIN LAW FIRM, PLLC, attorneys for the Petitioner, itis ORDERED, ADJUDGED AND DECREED, that the proceeding shall be consolidated under Index No. 404889/2017 and Calendar No. 2017T3527, and itis further ORDERED, ADJUDGED AND DECREED, that the within proceeding shall be settled as follows: Section 48 Block 520 Lot(s) 811 & 857 Full Original Final Total Total Assessed Amount of Assessed Tax Year Lot # Value Reduction Value 2014/15 811 $5,299 $818 $4,481 857 $ 210 $__32 $ 178 $5,509 $850 $4,659 2015/16 811 $5,299 $914 $4,385 857 $ 210 $_3_6 $ 174 $5,509 $950 $4,559 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: Original Assessment Parcel: 48520 08110 County/ School Town Tax Year Total AV Physical Trans Exempt Code Taxable Taxable 2014/15 5,299 5,299 5,299 2015/16 5,299 5,299 5,299 Corrected Assessment County/ School Town Tax Year Total AV Physical Trans Exempt Code Taxable Taxable 2014/15 4,481 4,481 4,481 2015/16 4,385 4,385 4,385 Original Assessment Parcel: 48520 08570 County/ School Town Tax Year Total AV Physical Trans Exempt Code Taxable Taxable 2014/15 210 210 210 2015/16 210 210 210 2 Corrected Assessment County/ School Town Tax Year Total AV Physical Trans Exempt Code Taxable Taxable 2014/15 178 178 178 2015/16 174 174 174 and itis 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 of said assessment rollsor tax rollor tax record card upon which the above- having custody any mentioned assessments appear, and any taxes that have been levied or are about to be levied thereon, or against which taxes have been extended, shallforthwith correct said valuations, levy and extension of taxes and shall note on the margin of said rolls,tax rollor record card, opposite the said entries, that the same have been corrected pursuant to thisjudgment, and itis 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 he hereby isauthorized and directed to refund the amount of state, county, town and 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 thisjudgment, upon proof that said taxes were paid by the Petitioner or by the agent or person acting on behalf of the Petitioner, to CRONIN & CRONIN LAW FIRM, PLLC, as attorneys for Petitioner, and itis 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 the Petitioner a new billor billstaxing the said Petitioner on the basisof the final total of assessed valuation as provided in thejudgment, and itis further 3 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 Nassau County Government Law of Nassau County, be and he hereby isdirected to audit, after the return by the Receiver of Taxes, the amount of state,county, town, districtschool 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 rateof 4% per annum from the date of payment of taxes from April 1,2004 to December 31, 2009; and, for each calendar year or portion of a year thereafter, at the lesserof 3% or the overpayment rateset 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 January 1 to December 31 of such year or to the date of entry of judgment, as well as to audit, afterthe return by the Receiver of Taxes, the amount of state, county, town, districtschool taxes and/or any other taxes or assessments which have been reduced 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 itis further ORDERED, ADJUDGED AND DECREED, that the judgment in these proceedings, as consolidated, shall be and the same hereby is granted without costs to any party. E N T E R : J.S.C. 429F REALTY CORP. Consol. IndexNo. 404889/2017 Calendar No. 2017T3527 Index No. Year RJI No. Hon. SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF NASSAU 111 LLie Ma L Le2. ul Lise ayy.L.Lua L.Luis ul . 42 9F REALTY CORP . Petitioner , -agains t- THE ASSESSOR OF NASSAU COUNTY AND THE ASSESSMENT REVIEW COMMISSION OF NASSAU COUNTY , Respondents . ORDER AND JUDGMENT CRONIN & CRONIN Law Firm, PLLC 200 OLD COUNTRY ROAD • SUITE 470 MINEOLA, NY 11501-4263 _____ ___ Signature(Rule 0 1-a) To JARED A. KASSCHAU, ESQ . Nassau County Attorney Respondents 58in9 ÎiÁeat 14ÖÑfÑ, 5Q. Attorney(s) for Serviceof a copyof the within is herebyadrñitted. Dated, ................................................................ Attorney(s) for Please takenotice NOTICEOFENTRY thatthe within true is a (certified) copy of a duly enteredin theofficeofthe clerkof thewithin named courton .NOTICE OFSETTLEMEgTndJudgment thatan order Stephen A. BGb ilhthewithiigga truecopy will be presentedfor settlementto theHON. u 100 Supreme Court Drive , Mineol of thewithinnamed court at on October 25 , 2019 at A. M Dated ' Septezaber 25 , 2019 Yours,etc. JARED A. CRONIN & CRONIN Kn.SSCHAU, ESQ. To Law Firm, PLLC Nassau County Attorney 200 OLD COUNTRY ROAD • SUITE 470 Attorney(s) for Respondents MINEOLA, NY 11501-4263 1501-DISTRIBUTED inC.,NYCtO013 BYBlumbergE)(celslor ©1995 BlumbergEpcelslor, inc. STATE OF NEW YORK, COUNTY OF ss.: I, the undersigned, an attorney admitted to practice in the courts of New York State, O cerimeanoncertify that the within ByAttorney and found to be a true and complete copy. has been compared by me with the original Attomey's state that I am ANirmation the attorney(s) of record for in the within action; I have read the foregoing and know the contents thereof; the same is true to my own knowledge, except as to the matters therein alleged to be on information and belief, and as to those matters I believe it to be true. The reason this verification is made by me and not by The grounds of my belief as to all matters not stated upon my own knowledge are as follows: that the foregoing I affirm statements are true, under the penalties of perjury. Dated: Thename signed must beprinted beneath STATE OF NEW YORK, COUNTY OF ss.: I, the undersigned, being duly sworn, depose and say: I am O individuai in the action; I have read the foregoing Verification and know the contents thereof; the same is true to my own knew1cdge, except as to the matters therein stated to be alleged on information and belief, and as to those matters I believe it to be true. O corporatethe of Verification a corporation and a party in the within action; I have read the foregoing and know the contents thereof; and the same is true to my own knowledge, except as to the matters stated to be alleged therein upon liifcriiiaticii and belief, and as to those matters I believe it to be true. This is made by me because the above party is a corporation verification and I am an officer thereof. The grounds of my belief as to all matters not stated upon my own knowledge are as follows: ................................................................ Sworn to before me on haamesigned rnusthe printed beneath NASSAU STATE OF NEW YORK, COUNTY OF ss.: (Irmorethanone s 1 ck da ftnam e r d.) I, the oulaigned, beingsworn,say:Iam nota party to the action, am over 18 years of age and reside at September 25, 2019 . . Order and Judgment w/Notice of Settlement On I served the withm ice a copy to each of the following persons at the last known address set forth after each name below. jly | by mailing a true copy of each personally by delivering to each person named below at the address indicated. I knew each person served O serviceanto be the person mentioned and described in said papers as a party therein: by transmitting a copy to the following persons by OFAX at the telephone number setforth O after each name belowE-MAIL O a ne at the E-Mail address set forth after each name below, which was designated by the attorney for such purpose, and by mailing a *°"° copyto the address set forth after each name. Overnight å O celiveryby dispatching a copy by overnight delivery to each of the following persons at the last known address set forth after each *°"¹°° name below. JARED A. KASSCHAU, ESQ. Nassau County Attorney One Wes t Street Mineola, New York 11501 /Nc vy ubk sme cmw yo amsi ne beprintedEeneath Sworn to before me On Na OWASC30M September 25, 2019 Quasedin suttaiacounty Angela Zupo MytommissionExcimsSeotember & a