Preview
Our File #10-5623
At 1.A.S. 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 __ day
of , 2018.
P R E S E N T
Hon.
Justice
------------------------------------------------------X
In the Matter of the Application of: ORDER AND JUDGMENT
VALLEY EAST PROPERTIES LLC
Petitioner,
-against-
Index # Tax Yr. Writ# Cal#
THE BOARD OF ASSESSORS AND THE 2019400409 2018/19 02690
ASSESSMENT REVIEW COMMISSION
OFTHECOUNTYOFNASSAU
Respondents.
Section: 35
For Review of a Tax Assessment Under Block: 103
Article 7 of the Real Property Tax Law. Lot(s): 1
-----------------------------------------------------X
A consolidated proceeding having been brought upon the petitions 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 realproperty owned by the Petitioner herein and described on the Land and
Tax Map of the County as Section 35, Block 103. Lot(s) 1,for the tax years 2014/15 through 2015/l 6 and
including 2017/l8 and no answer to the aforesaid petition having been made or filed by the Respondents,
and the parties hereto having entered into a stipulation dated October 19, 2018, 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 CRONIN, CRONIN, HARRIS & O'BRIEN, P.C.,
attorneys for Petitioner,itis
ORDERED, ADJUDGED AND DECREED, that the within proceeding shall be settled as follows:
Section 35, Block 103, Lot(s) 1
Tax Year Full Original Total Final Total Assessed Value Amount of Reduction
Assessed Value
2018/19 39,548 36,548 3,000
|
ORDERED, ADJUDGED AND DECREED, that the taxable assessed values shall be corrected
based on the foregoing
corrected assessed values and as indicted in the annexed Schedule A as follows:
Original Assessment
County/
School Town
Tax Year Total AV Physical Trans Exempt Code Taxable Taxable
2018/19 39,548 0 0 0 0 39,548 39,548
|
Corrected Assessment
County/
School Town
Tax Year Total AV Physical Trans Exempt Code Taxable Taxable
2018/19 36,548 0 0 0 0 36,548 36,548
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 or City in which said property is situated, and the officer or officers
having custody of said assessment rolls or any tax roll or tax record card upon which the above-mentioned
assessments appear, and any taxes
having been levied or are about to be levied thereon, or against which
taxes have been extended, shall forthwith correct said valuations, levy and extension of taxes and shall 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 already been made, the Receive of Taxes or the County Treasurer of Nassau County, be and
he hereby isauthorized and directed to refund the amount of state,county, town, 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 thatsaid taxes were
paid by the Petitioner or by the agent or person acting on behalf of the Petitioner, to "CRONIN, CRONIN,
HARRIS & O'BRIEN, P.C., as attorneys for VALLEY EAST PROPERTIES LLC", payment of said
refund by the Nassau County Treasurer shall become due and payable no earlier than January 2019, and it
is further
ORDERED, ADJUDGED AND DECREED, that, in the event that the taxes are unpaid and have
already been billed for state,county, town, district and 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 saidassessment rollsor record cards, are hereby ordered and directed to forward to the Petitioner
a new billor billstaxing said Petitioner on the basis of the finaltotal assessed valuations as provided in the
judgment, and itis further
ORDERED, ADJUDGED AND DECREED, that the County Comptroller of the County ofNassau,
pursuant to the provisions of the County Law and Article IV of the 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, districtand school taxes and/or any other taxes or assessments thathave 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 to the 31st day of December, 1982, at the rateof 6% per annum thereafter from the 1stday of January,
1983 to the 28th day of February, 1993, and at the rate of 5% per annum from the 1st day of March, 1993
to the 7th day of March, 1999, at the rate of four and one-half (4.5%) percent per annum thereafter from
the 8th day ofMarch, 1999 tothe 31st day ofMarch, 2004; at therate of4% from April 1, 2004 to December
3
3 1, 2009; and, for each calendar year or portion of a year thereafter, at the lesser of 3% or the overpayment
rate set for the first quarter of each such year the Commissioner of Taxation and Finance pursuant to
by
subsection (j) of Section 697 of the Tax Law, from January 1st to December 31st of such year, or to the
date of entry ofjudgment, as well as to audit, after the return by the Receiver of Taxes, the amount of state,
county, town, district and school 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 it is further
ORDERED, ADJUDGED AND DECREED, that the judgment in these proceedings, as
consolidated, shall be and the same is herein granted without cost to any party, and it is further
E N T E R,
J.S.C.
4
FILE # 10-5623
SUPREME COURT: STATE OF NEW YORK
COUNTY OF NASSAU STIPULATION OF SETTLEMENT
-------- ----
---·--------------------------X
In the Matter of
VALLEY EAST PROPERTIES LLC
Petitioner,
Index# Tax Yr. Writ# Cal#
-against- 2019400409 2018/19 02690
THE BOARD OF ASSESSORS AND THE
ASSESSMENT REVIEW COMMISSION
OF THE COUNTY OF NASSAU, Section: 35
Block: 103
Respondents. Lot(s): 1
-------------------------- --------X
WHEREAS, Petitioner has brought proceedings to review Respondents real property tax
assessment for the tax years listed in the caption on Petitioner'sprüperty identified on the Nassau County
tax map and assessment rolls by the Section, Block and Lot listed in the caption;
NOW, THEREFORE, IT IS STIPULATED AND AGREED by and betwcêñ the parties as
follows:
1. The proceeding shall be consolidated under Conselidªted Index No. and Calcadar No. listed
in the caption.
2. If any presedkg applicable to a tax year affected by this stipulation was part of a master
petition, then the proceeding shall be severed from the master petition.
3. Any motions affecting the said proceedings now pending are hereby are withdrawn.
4. The within proceeding shall be settled as follows:
Section 35, Block 103, Lot(s) 1
Tax Year | Full Original Total Final Total Assessed Value Amount of Reduction
Assessed Value
2018/19 | 39,548 36,548 3,000
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:
Section 35, Block 103, Lot(s) 1
Original Assessment
County/
School Town
Tax Year Total AV Physical Trans Exempt Code Taxable Taxable
2018/19 39,548 0 0 0 0 39,548 39,548
Corrected Assessment
County/
School Town
Tax Year Total AV Physical Trans Exempt Code Taxable Taxable
2018/19 36,548 0 0 0 0 36,548 36,548
6. Upon granting of the judgmcat to be submitted based on this stipüIatioñ and presentation of a
certified copy of said judgment and a copy of thisetipulation together with supporting documêñtetion, the
County Treasurer shall make payment in accordance with the terms of said judgment; however, said
refund shall become due and payable no earlier than January 2019.
7. The Receiver of Taxes for the town or cityin which the property is situated shall issue
corrected tax bills for the taxyears at issue as appropriate and set forth herein. If forany reason the bills
are not corrected, the excess taxes shall be refunded as provided herein.
8. The judgment or order implementing this stipulation shallprovide for a refund of overpaid
taxes, where indicated, with interest at the rate of 3% per annum from the date of payment of taxes to the
31" Ist
of December, 1982, at the rateof 6% per annum thereafter from the day of January, 1983, to
day
28* 1" 7th
the of February, 1993, at the rateof 5% per annum from the day ofMarch, 1993 to the of
day
86 31"
March, 1999, atthe rate of four and one-half (4.5%) percent from the day ofMarch, 1999 to the
of March 2004; at the rateof 4% percêñt from April 1, 2004 to December 31, 2009; and for each
day
calendar year or portion of a year hereafter, at the lesserof 3% percent or the overpayment rate setfor the
firstquarter of each such year the Commissioner of Tavati= and Finance pursuant to subsection (j)of
by
a 31't the date of ofjudgment
§697 of the Tax Law, from January l to December of such year, or to entry
ifsooner, but without costs to any party.
9. Petitioner, its attorneys, warrants that,to itsknowledge, no other person, partnership or
by
corporation has an interestin these proceedings. In the event thatthe petitioner or itsattorney become
aware of such an interest at any time prior to the entry of judgment, herein, itshall so advise respondent
and the Court. In addition, at the time an application ismade for a taxrefund, petitioner shall submit an
affidavit stating that,in the event that itis finallyadjudged by a court of competent jurisdiction that
another person has an interestin these procecdiñgs and that a part or allof the tax refund to be paid herein
should have been paid to anothe person, petitioner shall make such payment to such person and shall
hold the County of Nassau free and harmless from any duplicate payment of a tax refund.
Dated: Uniondale, New York
October 19, 20 I8
CRONIN, CRONIN, HARRIS & O'BRIEN, P.C.
The Omni
333 Earl Ovin on Boulevard, Suite 820
Uniondale, York 11553
Attorney f Petitioner
BY·
RIC RD P.CRONIN, ESQ.
JARED KASSCHAU
Attorney for Respondents
Nassau County
BY:
The undersigned certifies
that,by
ResalüticaNo.218/2001, dated
AnnMargaret Barriga,Esq.
July the Nassau
16, 2001, County Omes of the Nassau
County A1tomey
Legislaturehas authorizedthe Bureau Chief - Property Assessment L1tigation
executionof thisSt†"'±!ierof Settlernent.
REQUEST FOR JUDICIAL INTERVENTION For Court Clerk Use Only:
ucs-guo Wo12)
IAS Entry Date
Nassau Supreme COURT, COUNTY OF Nassau
Judge Assigned
index No: 400409/2019 Date index Issued: 01/23/2019
Enter the comphatecase caption. Do not use et al or et ano. If more space is required, RJI Date
CAPTION: attacha caption rider sheet.
VALLEY EAST PROPERTIES LLC
Pla ntiff(s)/Petitioner(s)
-against-
THE BOARD OF ASSESSORS AND THE ASSESSMENT REVIEW COMMISSION OF THE COUNTY OF NASSAU
Defendant(s)/Respondent(s)
NATURE OF ACTION OR PROCEEDING: CheckONEbox o dv and specify whereindicated.
MATRIMONIAL COMMERCIAL
O Contested BusinessEntity (includingcorporations,partnerships,LLCs,etc.)
NOTE:Forall Matrimonialactionswherethe partieshavechildrenunder the Contract
age of 18,complete and attachthe MATRIMONIALR11Addendum. For
UncontestedM:d=ria actions,useRJiform UD-13. Insurance(whereinsureris a party, except arbitration)
UCC(includingsales,negotiableinstruments)
TORTS
Other Commercial:
Ashestos
NOTE: ForCommercialDivisionassignmentrequests[22 NYCRR
§ 202.70(D)),
BreastImplant completeandattach the COMMERCIALDIV R|l Addendum.
REAL PROPERTY: How many propertiesdoesthe applicationInclude7
1
Condemnation
Medical,Dental,or PodiatricMalpractice
MortgageForeclosure: Residential Commercial
MotorVehicle PropertyAddress:
NOH: ForMortgageForeclosureactionsinvolving a one- to four-family, owner-
ProductsLiability: occupied,residentialproperty, or an owner-occupiedcondominium,completeand
attach the FORECLOSURE
RMAddendum.
Tax Certiorarl- Section: 35 Block: 103 Lot: 1
Other ProfessionalMalpractice:
Tax Foreclosure
OtherTort: OtherRealProperty:
.
OTHER MATTERS SPECIAL PROCEEDINGS
O Certificateof Incorporation/Dissolution [see NOTEunder Commerclatl (see NOTEunder Commerciall
CPLRArticle 75 (Arbitration)
EmergencyMedicalTreatment CPLRArticle 78 (Bodyor Officer)
HabeasCorpus ElectionLaw
LocalCourtAppeal MHLArticle 9.60 (Kendra'sLaw)
O Mechanic'sLien MHLArticle 10 (5ex OffenderConfinement-Initial)
NameChange MHLArticle 10 (Sexoffender Confinement-Review)
PistolPermitRevocationHearing MHLArticle 81 (Guardianship}
Salear Financeof Religious/Not-for-Profit
Property Other MentalHygiene:
Other: Other SpecialProceeding:
STATUS OF ACTION OR PROCEEDING: AnswerYESor NOfor EVERYquestionANDenter additionalinformationwhere indicated.
YES NO
Hasa summonsand complaintor summonsw/notice beenfiled If yes,date filed:
Hasa summonsandcomplaintor summonsw/notice beenserved If yes, date served:
Isthis action/proceedingbeing filed post-judgment? If yes, judgment date:
NATURE OF JUDICIAL INTERVENTION: Check ONE box only AND enter additionalinformation where indicated_
Infant's
Compromise
Note of Issueand/or Certificateof Readiness
Noticeof Medical. Dental,or PodiatricMalpractice Date Issue Joined
Noticeof Motion ReliefSought: Return Date:
Noticeof Petition ReliefSought: Return Date:
Order to Show Cause ReliefSought: Retum Date:
Other Ex Parte Application ReliefSought:
Poor Person Application
Request forPreliminary Conference
ResidentialMortgage Foreclosure Settlement Conference
Wnt ofHabeas Corpus
Other: tax settlement
List related actions. For Matrimonial actions, include related criminal and/or If
RELATED CASES: any any Famiy Court cases.
additional space is required, complete and attach the RJi Addend=. If none, leave blank.
Case Title Index/Case No. Court Judge (if assigned) RWt!r±:;: to Instant Case
I
"Un-Rep"
For parties without an attorney, check box AND enter party address, phone number and e-mail
PARTIES:
address in space provided. Ifadditional space is required, complete and attach the RJi Adder.d=.
Parties: Attorneys and/or Unrsp;st;d LItigants:
ISSUe
Un. Listparties in caption
(e.g.,
order and
defendant;
indicate Provide
mail
attomey
address of
name,
all
firm
attomeys
name,
that
business
have
address.
appeared in the
phone
case.
number
For
and e.
Joined
MSMM C W
party role(s) 3rd-party
Rep plaintiff). unrepresented provide
litigants, address, phone number and e-mail address· (Y/N):
Name: VALLEY EAST PROPERTIES LLC I Erin HARRIS Ovington
OBrien, CRONIN, CRONIN, & O'BRIEN. PC, 333 Earle
Blvd. Suite 820. Uniondale. NY 11553. 516-506-7880. eobrien@cchotax.com
Role(s): Plaintiff/Petitioner
I ____
Name: THE BOARD OF ASSESSORS AND One West NY 11501
Street. Mineola, Mineola
THE ASSESSMENT REVIEW COMMISSION
OF···
NO
Role(s): Defendant/Respondent
Name
Role(s):
Name:
D Rob(s):
Name:
D Role(s):
I AFFIRM UNDER THE PENALTY OF PERJURY THAT, TO MY KNOWLEDGE, OTHER THAN AS NOTED ABOVE, THERE
ARE AND HAVE BEEN NO RELATED ACTIONS OR PROCEEDINGS, NOR HAS A REQUEST FOR JUDICIAL
INTERVENTION PREVIOUSLY BEEN FILED IN THIS ACTION OR PROCEEDING.
Dated: 01/24/2019 Erin A OBrien
SIGNATURE
4362182 Erin A OBrien
ATTORNEY REGISTRATION NUMBER PRINT OR TYPE NAME
This form was generated by NYSCEF
10-56a 5
CAT70 COUNTY ATTORWEY
NASSAU COUNTY, NEW YORK
CA STIPUIATION
5tipulation 9 184774001-1901
Fax S (516) 506-7885 Economic Unit. # 4774.001
701 CRONIN, CRONIN. EARRIS E O'BRIEN, P.C. Offer Date 07/13/201B
333 EARLE OVINGTON BLVD. , SUITE 820
UNIONDALE NY 11553
Proposed Assessments Econcatic Unit Totals
Taxyr Original AV Proposaft AV Reduction
018/19 39,548| 36,54
Parsal 35103 00010
rear original AV C1s Proposed AV Cla Reductice
39,548| 4 36,54B 4 3,000
.i ........,-
.. .. .._
-roceeâings Resolved
raxyr Writt Index 9 cale Cat PETITIONER ATTORBEY
1016/19 01902690 03717 1 JALLEY HAST PROPËRTIES LLC 0ÑIN, CRONIN, WARRIS & O'BRI
... . ... ... ....-
axyr Application G Cat APPLICANT ATTORNEY ;
areal Date Price seller anyer
35103 00010 10/27/1004 3,S00,000
. .- . __
35103 00D10 10/ŽŸ/2004
I
35103 00010 11/30/2007 9,600,000 LIGHTHOUSE 925 HEMPSTEAD SEWPORTPARTNERS REALŸY C
35103 00c10 i.1/30/2007 UNEPSTEADINDUSTRIAL DEVE GIGHTEQUSB 925 HBMPSTEAD
15103 63510 38/23/2013 EWPORT PAkhfERS REALTY CO LLVALLEY EAST PROPERTIES L
Page 6
07/13/2018
CAT70 COUNTY ATTORNEY
NASSAU COUNTY, NEW YORK
CA STIPULlLTION
Attorney Acceptance and Signature
Applicant: CRONIN, CRON25, BARRIS & O'BRIEN, P.C.
Parcelar 35103 00010 and 0 related lots forming Economic trait No. 4774.001
Tax Years: 2018/19 through 2018/19
The office of the County Attorney proposes to resolve the issues raised in the petition(s) in this CA
stipn1=hirm: subject to the terms specified on page 1 - 4 of the CA Stipulation, the applicant's acceptance, the
Attorney' s acceptance, the Nassau Legislature's acceptanes {if
County county necassary), along with the
accept:ance of any other necessary governmental authority.
CRONIN, CRONIN, HARRI S & O'BRIEN, P.C.
Attorneys for the Applicant
Accepted by: Rejected by:
• ea
a.eseme
By: By:
Print Name Print Name
Date:
Date:
To accept, sign, date and submit thia page, with all other documents required by the terms of the stipulation so a
to be received prior to July 13, 2018.
Of fice of the Nassau County Attorney
1 West Street, 2nd floor
Mineola, NY 11501
Pages 1 - 4 of the CA 8tipulation may be found as form CAT 70 on the county Attorney's page of the Nassau County
website: http://www.nassaucountyny.gov/Documenteenter/view/16406
184774001-1901 Page 7
07/13/2018 Stipulation #
NASSAU COUNTY TAXABLE ASSESSED VALUE COMPUTATION
No. ARC 184774001-1901 EUN: 4774.001
Personal and STAR Exemptione subject to Dept of Assess final review
Parcel 35103 00020 original Assessment Parcel 35103 00010 Corrected Assessment
fear Total AV Physic Trans Exampt Code achool Gezf ear Total AV Physic Trans Exempt code school
al Taxabla Taxable al Tazable Texabl
201s/19 39,54 39,54 39,54E 018/19 36,54 36,548 36,54
Nassau County Taxable issessed Value Computation
Taxpayer's counsels This schedule is an attachment to a Nassau County offer of reduction. If you accept the reduction, and
it is approved by the County, the computation will be binding on you. Please review the computations and submit any .
objection to the department issuing the offer prior to acceptance.
:eceiver of Taxes: This schedule is valid for immuance of a corrected tax bill only when mubmitted to you by the office of
he Nassau County Attorney as an attachment to a Nassau County Attorney Stipulation of Settlement (CAT 70), or when it is
incorporated into a formal stipulation of settlement or consent order signed by a Deputy County Attorney and the Attorney
for the Applicant.
Attachment tor AR70/AR90
Brepared By: CA Page 3. of1 07/13/2010
1995 BlumbergEfcelsior. Inc
STAT OF NEW YORK. COUNTY OF ss.:
I, th undersigned. an admitted to practice in the courts of New York
attorney State.
carununon that
certify the within
By Attorney
has been compared me with the original and found to be a and
by true complete copy.
O Anorney's state that I am
Afarmation
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 own knowledge, except as to the matters therein
my alleged to be on information and belief. and as to those matters
I believe it to be true. The reason this verification is made me and not
by by
The grounds of my belief as to all matters not stated upon own knowledge are as follows:
my
I affirm that the foregoing statements are true. under the penalties of perjury.
Dated: h n igned mud In printed beneath
STATE OF NEW YORK, COUNTY OF ss.:
I, the undersigned. being duly sworn, depose and say: I am
O in the action; I have read the foregoing
and know the contents thereof; the same is true to own knowledge, except
my
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 corporate the of
verincanon
a corporation and a party in
Preview
Our File #10-5623 At 1.A.S. 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 __ day of , 2018. P R E S E N T Hon. Justice ------------------------------------------------------X In the Matter of the Application of: ORDER AND JUDGMENT VALLEY EAST PROPERTIES LLC Petitioner, -against- Index # Tax Yr. Writ# Cal# THE BOARD OF ASSESSORS AND THE 2019400409 2018/19 02690 ASSESSMENT REVIEW COMMISSION OFTHECOUNTYOFNASSAU Respondents. Section: 35 For Review of a Tax Assessment Under Block: 103 Article 7 of the Real Property Tax Law. Lot(s): 1 -----------------------------------------------------X A consolidated proceeding having been brought upon the petitions 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 realproperty owned by the Petitioner herein and described on the Land and Tax Map of the County as Section 35, Block 103. Lot(s) 1,for the tax years 2014/15 through 2015/l 6 and including 2017/l8 and no answer to the aforesaid petition having been made or filed by the Respondents, and the parties hereto having entered into a stipulation dated October 19, 2018, 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 CRONIN, CRONIN, HARRIS & O'BRIEN, P.C., attorneys for Petitioner,itis ORDERED, ADJUDGED AND DECREED, that the within proceeding shall be settled as follows: Section 35, Block 103, Lot(s) 1 Tax Year Full Original Total Final Total Assessed Value Amount of Reduction Assessed Value 2018/19 39,548 36,548 3,000 | ORDERED, ADJUDGED AND DECREED, that the taxable assessed values shall be corrected based on the foregoing corrected assessed values and as indicted in the annexed Schedule A as follows: Original Assessment County/ School Town Tax Year Total AV Physical Trans Exempt Code Taxable Taxable 2018/19 39,548 0 0 0 0 39,548 39,548 | Corrected Assessment County/ School Town Tax Year Total AV Physical Trans Exempt Code Taxable Taxable 2018/19 36,548 0 0 0 0 36,548 36,548 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 or City in which said property is situated, and the officer or officers having custody of said assessment rolls or any tax roll or tax record card upon which the above-mentioned assessments appear, and any taxes having been levied or are about to be levied thereon, or against which taxes have been extended, shall forthwith correct said valuations, levy and extension of taxes and shall 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 already been made, the Receive of Taxes or the County Treasurer of Nassau County, be and he hereby isauthorized and directed to refund the amount of state,county, town, 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 thatsaid taxes were paid by the Petitioner or by the agent or person acting on behalf of the Petitioner, to "CRONIN, CRONIN, HARRIS & O'BRIEN, P.C., as attorneys for VALLEY EAST PROPERTIES LLC", payment of said refund by the Nassau County Treasurer shall become due and payable no earlier than January 2019, and it is further ORDERED, ADJUDGED AND DECREED, that, in the event that the taxes are unpaid and have already been billed for state,county, town, district and 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 saidassessment rollsor record cards, are hereby ordered and directed to forward to the Petitioner a new billor billstaxing said Petitioner on the basis of the finaltotal assessed valuations as provided in the judgment, and itis further ORDERED, ADJUDGED AND DECREED, that the County Comptroller of the County ofNassau, pursuant to the provisions of the County Law and Article IV of the 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, districtand school taxes and/or any other taxes or assessments thathave 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 to the 31st day of December, 1982, at the rateof 6% per annum thereafter from the 1stday of January, 1983 to the 28th day of February, 1993, and at the rate of 5% per annum from the 1st day of March, 1993 to the 7th day of March, 1999, at the rate of four and one-half (4.5%) percent per annum thereafter from the 8th day ofMarch, 1999 tothe 31st day ofMarch, 2004; at therate of4% from April 1, 2004 to December 3 3 1, 2009; and, for each calendar year or portion of a year thereafter, at the lesser of 3% or the overpayment rate set for the first quarter of each such year the Commissioner of Taxation and Finance pursuant to by subsection (j) of Section 697 of the Tax Law, from January 1st to December 31st of such year, or to the date of entry ofjudgment, as well as to audit, after the return by the Receiver of Taxes, the amount of state, county, town, district and school 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 it is further ORDERED, ADJUDGED AND DECREED, that the judgment in these proceedings, as consolidated, shall be and the same is herein granted without cost to any party, and it is further E N T E R, J.S.C. 4 FILE # 10-5623 SUPREME COURT: STATE OF NEW YORK COUNTY OF NASSAU STIPULATION OF SETTLEMENT -------- ---- ---·--------------------------X In the Matter of VALLEY EAST PROPERTIES LLC Petitioner, Index# Tax Yr. Writ# Cal# -against- 2019400409 2018/19 02690 THE BOARD OF ASSESSORS AND THE ASSESSMENT REVIEW COMMISSION OF THE COUNTY OF NASSAU, Section: 35 Block: 103 Respondents. Lot(s): 1 -------------------------- --------X WHEREAS, Petitioner has brought proceedings to review Respondents real property tax assessment for the tax years listed in the caption on Petitioner'sprüperty identified on the Nassau County tax map and assessment rolls by the Section, Block and Lot listed in the caption; NOW, THEREFORE, IT IS STIPULATED AND AGREED by and betwcêñ the parties as follows: 1. The proceeding shall be consolidated under Conselidªted Index No. and Calcadar No. listed in the caption. 2. If any presedkg applicable to a tax year affected by this stipulation was part of a master petition, then the proceeding shall be severed from the master petition. 3. Any motions affecting the said proceedings now pending are hereby are withdrawn. 4. The within proceeding shall be settled as follows: Section 35, Block 103, Lot(s) 1 Tax Year | Full Original Total Final Total Assessed Value Amount of Reduction Assessed Value 2018/19 | 39,548 36,548 3,000 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: Section 35, Block 103, Lot(s) 1 Original Assessment County/ School Town Tax Year Total AV Physical Trans Exempt Code Taxable Taxable 2018/19 39,548 0 0 0 0 39,548 39,548 Corrected Assessment County/ School Town Tax Year Total AV Physical Trans Exempt Code Taxable Taxable 2018/19 36,548 0 0 0 0 36,548 36,548 6. Upon granting of the judgmcat to be submitted based on this stipüIatioñ and presentation of a certified copy of said judgment and a copy of thisetipulation together with supporting documêñtetion, the County Treasurer shall make payment in accordance with the terms of said judgment; however, said refund shall become due and payable no earlier than January 2019. 7. The Receiver of Taxes for the town or cityin which the property is situated shall issue corrected tax bills for the taxyears at issue as appropriate and set forth herein. If forany reason the bills are not corrected, the excess taxes shall be refunded as provided herein. 8. The judgment or order implementing this stipulation shallprovide for a refund of overpaid taxes, where indicated, with interest at the rate of 3% per annum from the date of payment of taxes to the 31" Ist of December, 1982, at the rateof 6% per annum thereafter from the day of January, 1983, to day 28* 1" 7th the of February, 1993, at the rateof 5% per annum from the day ofMarch, 1993 to the of day 86 31" March, 1999, atthe rate of four and one-half (4.5%) percent from the day ofMarch, 1999 to the of March 2004; at the rateof 4% percêñt from April 1, 2004 to December 31, 2009; and for each day calendar year or portion of a year hereafter, at the lesserof 3% percent or the overpayment rate setfor the firstquarter of each such year the Commissioner of Tavati= and Finance pursuant to subsection (j)of by a 31't the date of ofjudgment §697 of the Tax Law, from January l to December of such year, or to entry ifsooner, but without costs to any party. 9. Petitioner, its attorneys, warrants that,to itsknowledge, no other person, partnership or by corporation has an interestin these proceedings. In the event thatthe petitioner or itsattorney become aware of such an interest at any time prior to the entry of judgment, herein, itshall so advise respondent and the Court. In addition, at the time an application ismade for a taxrefund, petitioner shall submit an affidavit stating that,in the event that itis finallyadjudged by a court of competent jurisdiction that another person has an interestin these procecdiñgs and that a part or allof the tax refund to be paid herein should have been paid to anothe person, petitioner shall make such payment to such person and shall hold the County of Nassau free and harmless from any duplicate payment of a tax refund. Dated: Uniondale, New York October 19, 20 I8 CRONIN, CRONIN, HARRIS & O'BRIEN, P.C. The Omni 333 Earl Ovin on Boulevard, Suite 820 Uniondale, York 11553 Attorney f Petitioner BY· RIC RD P.CRONIN, ESQ. JARED KASSCHAU Attorney for Respondents Nassau County BY: The undersigned certifies that,by ResalüticaNo.218/2001, dated AnnMargaret Barriga,Esq. July the Nassau 16, 2001, County Omes of the Nassau County A1tomey Legislaturehas authorizedthe Bureau Chief - Property Assessment L1tigation executionof thisSt†"'±!ierof Settlernent. REQUEST FOR JUDICIAL INTERVENTION For Court Clerk Use Only: ucs-guo Wo12) IAS Entry Date Nassau Supreme COURT, COUNTY OF Nassau Judge Assigned index No: 400409/2019 Date index Issued: 01/23/2019 Enter the comphatecase caption. Do not use et al or et ano. If more space is required, RJI Date CAPTION: attacha caption rider sheet. VALLEY EAST PROPERTIES LLC Pla ntiff(s)/Petitioner(s) -against- THE BOARD OF ASSESSORS AND THE ASSESSMENT REVIEW COMMISSION OF THE COUNTY OF NASSAU Defendant(s)/Respondent(s) NATURE OF ACTION OR PROCEEDING: CheckONEbox o dv and specify whereindicated. MATRIMONIAL COMMERCIAL O Contested BusinessEntity (includingcorporations,partnerships,LLCs,etc.) NOTE:Forall Matrimonialactionswherethe partieshavechildrenunder the Contract age of 18,complete and attachthe MATRIMONIALR11Addendum. For UncontestedM:d=ria actions,useRJiform UD-13. Insurance(whereinsureris a party, except arbitration) UCC(includingsales,negotiableinstruments) TORTS Other Commercial: Ashestos NOTE: ForCommercialDivisionassignmentrequests[22 NYCRR § 202.70(D)), BreastImplant completeandattach the COMMERCIALDIV R|l Addendum. REAL PROPERTY: How many propertiesdoesthe applicationInclude7 1 Condemnation Medical,Dental,or PodiatricMalpractice MortgageForeclosure: Residential Commercial MotorVehicle PropertyAddress: NOH: ForMortgageForeclosureactionsinvolving a one- to four-family, owner- ProductsLiability: occupied,residentialproperty, or an owner-occupiedcondominium,completeand attach the FORECLOSURE RMAddendum. Tax Certiorarl- Section: 35 Block: 103 Lot: 1 Other ProfessionalMalpractice: Tax Foreclosure OtherTort: OtherRealProperty: . OTHER MATTERS SPECIAL PROCEEDINGS O Certificateof Incorporation/Dissolution [see NOTEunder Commerclatl (see NOTEunder Commerciall CPLRArticle 75 (Arbitration) EmergencyMedicalTreatment CPLRArticle 78 (Bodyor Officer) HabeasCorpus ElectionLaw LocalCourtAppeal MHLArticle 9.60 (Kendra'sLaw) O Mechanic'sLien MHLArticle 10 (5ex OffenderConfinement-Initial) NameChange MHLArticle 10 (Sexoffender Confinement-Review) PistolPermitRevocationHearing MHLArticle 81 (Guardianship} Salear Financeof Religious/Not-for-Profit Property Other MentalHygiene: Other: Other SpecialProceeding: STATUS OF ACTION OR PROCEEDING: AnswerYESor NOfor EVERYquestionANDenter additionalinformationwhere indicated. YES NO Hasa summonsand complaintor summonsw/notice beenfiled If yes,date filed: Hasa summonsandcomplaintor summonsw/notice beenserved If yes, date served: Isthis action/proceedingbeing filed post-judgment? If yes, judgment date: NATURE OF JUDICIAL INTERVENTION: Check ONE box only AND enter additionalinformation where indicated_ Infant's Compromise Note of Issueand/or Certificateof Readiness Noticeof Medical. Dental,or PodiatricMalpractice Date Issue Joined Noticeof Motion ReliefSought: Return Date: Noticeof Petition ReliefSought: Return Date: Order to Show Cause ReliefSought: Retum Date: Other Ex Parte Application ReliefSought: Poor Person Application Request forPreliminary Conference ResidentialMortgage Foreclosure Settlement Conference Wnt ofHabeas Corpus Other: tax settlement List related actions. For Matrimonial actions, include related criminal and/or If RELATED CASES: any any Famiy Court cases. additional space is required, complete and attach the RJi Addend=. If none, leave blank. Case Title Index/Case No. Court Judge (if assigned) RWt!r±:;: to Instant Case I "Un-Rep" For parties without an attorney, check box AND enter party address, phone number and e-mail PARTIES: address in space provided. Ifadditional space is required, complete and attach the RJi Adder.d=. Parties: Attorneys and/or Unrsp;st;d LItigants: ISSUe Un. Listparties in caption (e.g., order and defendant; indicate Provide mail attomey address of name, all firm attomeys name, that business have address. appeared in the phone case. number For and e. Joined MSMM C W party role(s) 3rd-party Rep plaintiff). unrepresented provide litigants, address, phone number and e-mail address· (Y/N): Name: VALLEY EAST PROPERTIES LLC I Erin HARRIS Ovington OBrien, CRONIN, CRONIN, & O'BRIEN. PC, 333 Earle Blvd. Suite 820. Uniondale. NY 11553. 516-506-7880. eobrien@cchotax.com Role(s): Plaintiff/Petitioner I ____ Name: THE BOARD OF ASSESSORS AND One West NY 11501 Street. Mineola, Mineola THE ASSESSMENT REVIEW COMMISSION OF··· NO Role(s): Defendant/Respondent Name Role(s): Name: D Rob(s): Name: D Role(s): I AFFIRM UNDER THE PENALTY OF PERJURY THAT, TO MY KNOWLEDGE, OTHER THAN AS NOTED ABOVE, THERE ARE AND HAVE BEEN NO RELATED ACTIONS OR PROCEEDINGS, NOR HAS A REQUEST FOR JUDICIAL INTERVENTION PREVIOUSLY BEEN FILED IN THIS ACTION OR PROCEEDING. Dated: 01/24/2019 Erin A OBrien SIGNATURE 4362182 Erin A OBrien ATTORNEY REGISTRATION NUMBER PRINT OR TYPE NAME This form was generated by NYSCEF 10-56a 5 CAT70 COUNTY ATTORWEY NASSAU COUNTY, NEW YORK CA STIPUIATION 5tipulation 9 184774001-1901 Fax S (516) 506-7885 Economic Unit. # 4774.001 701 CRONIN, CRONIN. EARRIS E O'BRIEN, P.C. Offer Date 07/13/201B 333 EARLE OVINGTON BLVD. , SUITE 820 UNIONDALE NY 11553 Proposed Assessments Econcatic Unit Totals Taxyr Original AV Proposaft AV Reduction 018/19 39,548| 36,54 Parsal 35103 00010 rear original AV C1s Proposed AV Cla Reductice 39,548| 4 36,54B 4 3,000 .i ........,- .. .. .._ -roceeâings Resolved raxyr Writt Index 9 cale Cat PETITIONER ATTORBEY 1016/19 01902690 03717 1 JALLEY HAST PROPËRTIES LLC 0ÑIN, CRONIN, WARRIS & O'BRI ... . ... ... ....- axyr Application G Cat APPLICANT ATTORNEY ; areal Date Price seller anyer 35103 00010 10/27/1004 3,S00,000 . .- . __ 35103 00D10 10/ŽŸ/2004 I 35103 00010 11/30/2007 9,600,000 LIGHTHOUSE 925 HEMPSTEAD SEWPORTPARTNERS REALŸY C 35103 00c10 i.1/30/2007 UNEPSTEADINDUSTRIAL DEVE GIGHTEQUSB 925 HBMPSTEAD 15103 63510 38/23/2013 EWPORT PAkhfERS REALTY CO LLVALLEY EAST PROPERTIES L Page 6 07/13/2018 CAT70 COUNTY ATTORNEY NASSAU COUNTY, NEW YORK CA STIPULlLTION Attorney Acceptance and Signature Applicant: CRONIN, CRON25, BARRIS & O'BRIEN, P.C. Parcelar 35103 00010 and 0 related lots forming Economic trait No. 4774.001 Tax Years: 2018/19 through 2018/19 The office of the County Attorney proposes to resolve the issues raised in the petition(s) in this CA stipn1=hirm: subject to the terms specified on page 1 - 4 of the CA Stipulation, the applicant's acceptance, the Attorney' s acceptance, the Nassau Legislature's acceptanes {if County county necassary), along with the accept:ance of any other necessary governmental authority. CRONIN, CRONIN, HARRI S & O'BRIEN, P.C. Attorneys for the Applicant Accepted by: Rejected by: • ea a.eseme By: By: Print Name Print Name Date: Date: To accept, sign, date and submit thia page, with all other documents required by the terms of the stipulation so a to be received prior to July 13, 2018. Of fice of the Nassau County Attorney 1 West Street, 2nd floor Mineola, NY 11501 Pages 1 - 4 of the CA 8tipulation may be found as form CAT 70 on the county Attorney's page of the Nassau County website: http://www.nassaucountyny.gov/Documenteenter/view/16406 184774001-1901 Page 7 07/13/2018 Stipulation # NASSAU COUNTY TAXABLE ASSESSED VALUE COMPUTATION No. ARC 184774001-1901 EUN: 4774.001 Personal and STAR Exemptione subject to Dept of Assess final review Parcel 35103 00020 original Assessment Parcel 35103 00010 Corrected Assessment fear Total AV Physic Trans Exampt Code achool Gezf ear Total AV Physic Trans Exempt code school al Taxabla Taxable al Tazable Texabl 201s/19 39,54 39,54 39,54E 018/19 36,54 36,548 36,54 Nassau County Taxable issessed Value Computation Taxpayer's counsels This schedule is an attachment to a Nassau County offer of reduction. If you accept the reduction, and it is approved by the County, the computation will be binding on you. Please review the computations and submit any . objection to the department issuing the offer prior to acceptance. :eceiver of Taxes: This schedule is valid for immuance of a corrected tax bill only when mubmitted to you by the office of he Nassau County Attorney as an attachment to a Nassau County Attorney Stipulation of Settlement (CAT 70), or when it is incorporated into a formal stipulation of settlement or consent order signed by a Deputy County Attorney and the Attorney for the Applicant. Attachment tor AR70/AR90 Brepared By: CA Page 3. of1 07/13/2010 1995 BlumbergEfcelsior. Inc STAT OF NEW YORK. COUNTY OF ss.: I, th undersigned. an admitted to practice in the courts of New York attorney State. carununon that certify the within By Attorney has been compared me with the original and found to be a and by true complete copy. O Anorney's state that I am Afarmation 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 own knowledge, except as to the matters therein my alleged to be on information and belief. and as to those matters I believe it to be true. The reason this verification is made me and not by by The grounds of my belief as to all matters not stated upon own knowledge are as follows: my I affirm that the foregoing statements are true. under the penalties of perjury. Dated: h n igned mud In printed beneath STATE OF NEW YORK, COUNTY OF ss.: I, the undersigned. being duly sworn, depose and say: I am O in the action; I have read the foregoing and know the contents thereof; the same is true to own knowledge, except my 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 corporate the of verincanon a corporation and a party in