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FILED: NASSAU COUNTY CLERK 01/03/2019 01:50 PM INDEX NO. 400039/2019
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/03/2019
SUPREME COURT OF THE fE OF NEW YORK E
COUNTY OF NASSAU OC# 0211-1184
-------------------------------------------------------------- -X
In the Matter of PETITION
AAA NORTHEAST, SUCCESSOR IN INTEREST TO
Index No.
AUTOMOBILE CLUB OF NY, INC.
Petitioner,
- against -
THE ASSESSOR AND/OR THE DEPARTMENT
OF ASSESSMENT OF THE COUNTY OF NASSAU
AND THE NASSAU COUNTY ASSESSMENT
REVIEW COMMISSION,
Respondents,
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The petitioner above-named by his attorney, CERTILMAN BALIN ADLER & HYMAN, LLP , respectfully
alleges as follows:
1. At all times herein mentioned, petitioner was and still is an aggrieved party with respect to the assessment or
assessments described below within the meaning of Section 706, Real Property Tax Law, State of New York, and
the Assessor and/or the Department of Assessment of the County of Nassau and the Nassau County Assessment
Review Commiccion are the respondents herein (hereinafter referred to as "the assessing jurisdiction").
2. The respondents have heretofore prepared, completed and perfected, purportedly according to law, an
assessment roll for the assessing jurisdiction, for the tax year 2019 (2018/2019), which assessment roll included
an assessment for petitioner's real property, described in Column I and assessed as set forth in Column II of the
following schedule:
COLUMN I COLUMN II COLUMN III COLUMN IV COLUMN V
Town: Hempstead
Village: Garden City
Original Claimed Confirmed Extent Unequal
Valuation Valuation Valuation and/or Excessive
S.D. 18
Sec. 34 Land 1,497 *
$ 5,989 $ $ 4,492
Blk. D Total 8,709 2,177 * 6,532
$ $ $
Lot 336
S.D. 18
Sec. 34 Land 11,495 2,874 * 8,621
$ $ $
Blk. D Total 11,554 2,889 * 8,665
$ $ $
Lot 357
S.D. 18
34 Land 3,101 775 *
Sec. $ $ $ 2,326
Blk. D Total 3,259 815 *
$ $ $ 2,444
Lot 362
S.D. 18
*
Sec. 34 Land $ 21,580 $ 5,395 $ 16,185
*
Blk. D Total $ 81,947 $ 20,487 $ 61,460
Lot 363
*
Same as Column II except as otherwise indicated
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3. Petit|cñér duly made and filed with respondents a written application and statement under oath, to have said assessed
valuation, transition assessment and exemption, if app!!cab!e, of said real property corrected and revised, specifying therein the
respect in which the assessment complained of was incorrect, and which app!!cation and statement sought to reduce the
assessment complained of as set forth in Column Ill Paragraph 2 above. The app||catian and statement are hereby referred to
and made part hereof as though fully set forth herein.
4. Upon :ñforrñaticñ and belief, a final decision and determination on the app!!cation and statement were duly rendered by
respondents who failed to reduce the assessment as requested and cùñf;ñiied or set the assessed ve!uation of petitioner's
property as set forth in Column IV Paragraph 2 above.
5. Thirty days have not elapsed since the filing of the certified copy of the corñp|éted and verified assessment roll with notice
thereof, or law day, whichever is later, as permitted by R.P.T.L Sec. 702.
6. The assessment of petitioner's property is err0ñé0us upon the following grounds: (a) Excessive, as fully defined in R.P.T.L.
Sec. 522, (to the extent set forth
in Column V Paragraph 2 above); (b) Misclassification, the class designation is incorrect, as
fully defined in R.P.T.L. Sec. 522; (c) Unequal, as fully defined in R.P.T.L. Sec. 522, (to the extent set forth in Column V
Paragraph 2 above). The assessed value is at a higher percentage of value than the assessed value of other real property in
the same class on the assessment roll and/or the assessed value has been made at a higher proportionate value than the
assessments of all other real property on the assessment roll. The specified instances of such unequal assessment is the
assessments of all of the real property (or where app!!cable, in the same class on the same roll) in the assessing jurisdiction and
each and every parcel thereof; (d) Unlawful, in that this property and all real property in the assessing unit is not assessed at a
uniform percentage of value and that it is based upon an assessment practice of selective or spot reassessment that has been
declared illegal and unconstitutional by the Courts of the State of New York, as defined in R.P.T.L., and is unlawful as more fully
defined in its entirety in R.P.T.L. Sec. 522; and (e) Unlawful because it violates the transitional assessment provisions of RPTL
Section 1805 in that the taxable equalized assessment has been increased above the 2002/03 tax year equalized assessment,
in an amount greater than permitted by law.
6a. Each claim as set forth in Paragraph 6 above is defined in R.P.T.L. Sec. 522 and is incorporated herein as if fully set forth.
7. In the event that the assessment at issue is or should be subject to a transit|cñ assessment and/or exempt or partially exempt
and has been incorrectly calculated, or not set forth at all on the taxable essessment roll, the assessment should be reduced as
it exceeds the statutory formula and/or is unlawful, unequal and excessive.
8. Peiiii0ñer is aggrieved and
injured by said unequal, excessive, illegal, unlawful and/or mise!assified assessment (as defined
in R.P.T.L. Sec.
522), and will be required to pay a greater amount and proportion of taxes than petiticñér would be required to
pay if the assessment had been equal and not excessive, illegal, unlawful, misclassified and erroneous.
9. No provision is made by law for an appeal or other relief from the final determinaticñ of the respondents except by a review
by petition to the Supreme Court. No previous application for the relief herein asked has been made to any court or judge.
"petiticñér" "petitioners" petitioners"
10. If there is more than one petiticñêr herein, the word shall mean or "each of the as the
context requires. As used herein the singular shall include the plural and the plural shall include the singular as the context
requires.
11. Petiticñêr protests payment of said taxes based upon the within claims and upon the grounds that the tax rates are
calculated incorrectly.
12. Petitioners are persons asserting grounds for review which present common questions of law or fact within the meaning of
R.P.T.L. Sec. 706(2).
13. R.P.T.L. 581-A requires Assessors to determine the assessment of subsidized housing by the income approach using actual
net operating income.
WHEREFORE, pei;i;óñér prays that the Supreme Court review and correct on the merits the final determination of respandents
on the grounds set forth in this petition, and that the Court take evidence to enable petitioner to show the unequal,
excessive,
unlawful, illegal, misclassified and ericñêcus assessment of the real property to the end that the assessment may by reduced to
the value thereof for land and improvements, and to a valuation proportionate to the assessments of other real property, and/or
other property in the same class, assessed on the same rolls for the same year, so that equality of assessments will result, and
may be proper|y classified, and for such other and further relief as the Court may deem proper, together with the costs and
disbursements of this proceeding.
1340235.1
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FILED: NASSAU COUNTY CLERK 01/03/2019 01:50 PM INDEX NO. 400039/2019
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/03/2019
SUPREME COURT OF THE STAC )F NEW YORK E
COUNTY OF NASSAU OC# 0211-1184
------------------------------------------------- ---------X
In the Matter of NOTICE AND PETITION
AAA NORTHEAST, SUCCESSOR IN INTEREST TO
Index No.
AUTOMOBILE CLUB OF NY, INC.
Petitioner,
- against -
THE ASSESSOR AND/OR THE DEPARTMENT
OF ASSESSMENT OF THE COUNTY OF NASSAU
AND THE NASSAU COUNTY ASSESSMENT
REVIEW COMMISSION,
Respondents,
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CERTILMAN BALIN ADLER & HYMAN, LLP
90 MERRICK AVENUE
EAST MEADOW, NY 11554
516 296-7000
VERIFICATION
STATE OF NEW YORK, COUNTY OF NASSAU) ss.:
The undersigned, being duly sworn, deposes and says: I am the agent for the petitioner herein. I have read the
foregoing petition and know the contents thereof; the same is true to my own knowledge, except as to matters therein
stated to be alleged upon information and belief and, that as to those matters, I believe it to be true. The reason this
verification is made by me and not by petitioner is that all the material allegations (except those as to matters of
public record) of said petition are within my personal knowledge.
/S/
Rebecca Sklar
Sworn to before me this day:
April 2, 2018
/S/
Barbara Rosenblatt
Notary Public State of New York
No. 01R04779260, Suffolk County
Term Expires Sept. 30, 2021
NOTICE OF PETITION
TO THE RESPONDENTS NAMED WITHIN: PLEASE TAKE NOTICE THAT, upon the annexed verified petition,
an application will be made, pursuant to the provisions of the Real Property Tax Law at a Special Term for Tax
Certiorari of this Court, to be held at the courthouse thereof, on June 4, 2018 at 9:30 a.m., or as soon thereafter as
counsel can be heard, for the relief prayed for in said petition, upon the grounds set forth therein, and for such other
and further relief as may be just and proper in the premises.
Dated: April 2, 2018 CERTILMAN BALIN ADLER & HYMAN, LLP
90 MERRICK AVENUE
EAST MEADOW, NY 11554
516 296-7000
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I, the undersigned, being an aggrieved person within the meañiñg of the Real Property Tax Law, or an
officer or partner of such aggrieved person, as complainant, hereby designate and authorize the below named
law firm or any other attorney designated by said firm, to act as my representative in any and all proceedings
before the Board of Assessment Review or in Nassau County, the Nassau County Assessment Review
Commission, of the municipalities mentioned below for purposes of reviewing the assessment of my real
property as it appears on the assessment roll of such municipalities for the proceedings applicable to the date set
forth below and to act as agent to verify, serve and file a petition for review of said real property assessment
pursuant to Section 706 or 730 of the Real Property Tax Law and this applies to property described below as
follows:
LAW FIRM: CERTILMAN BALIN ADLER & HYMAN, LLP
COUNTY: Nassau
TOWN: Hempstead
CITY: (if applicable)
VILLAGE: (if applicable) Garden City
DESCRIPTION: S.D. 18
Section 34 Block D Lot(s) 336
S.D. 18
Section 34 Block D Lot(s) 357
S.D. 18
Section 34 Block D Lot(s) 362
S.D. 18
Section 34 Block D Lot(s) 363
AAA NORTHEAST, SUCCESSOR IN INTEREST TO
AUTOMOBILE CLUB OF NY, INC.
(Name of Petitioner)
(Signature) (Date)
(P ease Print Signature Above)
AY oV2LÓ CA#dd
Title (i. ., Öwner, Partner or Officer)
Our File No. 0211-1184 Tax Year 2018/19
05
GENOVMAR
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