Preview
File No. See Attached Schedule
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF NASSAU
------ ------------- ---- -----X
In the Matter of
2619 JERUSALEM AVENUE, LLC, et. al., STIPULATION PURSUANT
(See Attached Schedule) TO RPTL SECTION 718
Petitioner, Section: See Attached Schedule 2‰w
Block:
-against- Lot(s):
THE ASSESSOR OF NASSAU COUNTY AND Index No. Writ No. Cal. No. Tax Year
THE ASSESSMENT REVIEW COMMISSION See Attached See Attached 2015/16
OF NASSAU COUNTY Schedule Schedule
Respondent.
For a Review of Tax Assessment Under
Article 7 of the Real Property Tax Law.
----------------------- X
WHEREAS, Petitioners herein have filed a Note of Issue for 2015/16 or intend to file a Note of Issue
by the date allowed pursuant to Real Property Tax Law §718 for the 2015/16 tax year.
WHEREAS, pursuant to 22 NYCRR §202.59(b), Petitioners are required to serve on Respondents, in
triplicate, a verified or certified statement of income and expense (an "Income and Expense Statement") for the
subject property and Respondents, pursuant to 22 NYCRR §202.59 (c), may request an audit of Petitioner's
books and records (an "Audit") within certain prescribed periods of time, and
WHEREAS, the parties hereto desire to waive the application of 22 NYCRR § 202.59 (b) and (c) to the
extent hereinafter set forth in order that the parties may save time, effort and expense, and
WHEREAS, the parties desire to partially waive the application of Real Property Tax Law §718 to the
extent hereinafter provided.
Page 1 of 4
NOW, THEREFORE, IT IS STIPULATED AND AGREED, by and between the attorneys for the parties
hereto:
1. This Stipulation shall encompass the petition filed for the tax year 2015/16 and the petitions filed
for the 2016/17, 2017/18 and 2018/19 tax years by Petitioners and its successors-in-interest.
2. Petitioners shall submit a verified or certified Income and Expense Statement for all years at
issue with the Nassau County Attorney, as attorney for Respondents, for each year under review
prior to or contemporaneous with filing the Notes of Issue, in accordance with 22 NYCRR
§202.59©. To the extent not already done so, prior to or contemporaneous with the filing of the
Notes of Issue, verified or certified income and expense statements for the subsequent tax years
in paragraph 1 of this Stipulation may be submitted to the Nassau County Attorney after the case
is called on the court calendar.
3. Respondents shall not be required to elect to audit Petitioners books and records until after such
Respondents'
verified or certified Income and Expense Statements have been submitted. failure
Petitioners'
to elect to conduct an Audit prior to filing of necessary Notes of Issue, shall not be
Respondents'
deemed a waiver of rights under 22 NYCRR §202.59 (c).
4. Within one hundred twenty (120) days after receipt of the aforementioned statements of Income
Petitioners'
and Expense, Respondents may request in writing an audit of books and records. If
Petitioners'
any audit is requested, Respondeñts shall complete its audit of books and records no
later than one hundred and twenty (120) days after the date of service of such request, unless
upon motion, the Court extends the time to request and make such audit. If the audit is not
completed within such time period, it shall be deemed waived unless, upon motion, the Court
extends the time to complete such audit.
Page 2 of 4
Respondents'
5. Upon written request, Petitioner further agrees to submit other material and
relevant information, including but not limited to, leases, contracts of sale, and closing
statements, if any.
6. Petitioners and its successors-in-interest shall not, except for the initial petition filed pursuant to
paragraph 1 of this Stipulation, be required to file additional Notes of Issue for petitions filed for
the subsequent tax years referenced in and pursuant to paragraph 1.
7. In all other respects, 22 NYCRR §202.59(b) and (c) and Real Property Tax Law §718 shall not
be deemed to have been waived, extended or modified by this Stipulation of the parties hereto.
Dated: Mineola, NY KOEPPEL, MARTONE & LEISTMAN, LLC
January 11, 2019 Attorneys for Petitioner
155 First Street, P.O. Box 863
Mineola, NY 1150
By:
d4ICH . GUERRIERO, ESQ.
JARED KASSCHAU, ESQ.
NASSAU COUNTY ATTORNEY
Dated:.Mineola, NY By: / d fMn
019 AN1 ARGARET BARRIGA, SQ.
Bureau Chief - Assessment
Property
Litigation
Page 3 of 4
* "A"
SCHEDULE PETITIONERS SUBJECT TO RPTL $718 STIPULATION
FILE # PETITIONER S/B/L INDEX# WRIT # CAL. #
1965 2619 JERUSALEM AVENUE, LLC 51/290/44, 47 400048/2019 201642562
. 5483 A & H & M REALTY CORP. 39/27/401 400076/2019 201644138
20169 241 JERICHO TURNPIKE CORP. 8/40/19 f 406353/2018 201642583
8/40/20-21
8/40/29-31
22493 SPARTAN PETROLEUM CORP. 3/53/1, 2, 440, 640, 400065/2019 201642717
840, 940, 946
22695 ANGELO ABBALLE 9/141/23-26 400047/2019 201642719
23806 R.B.W. REALTY CO. 141- 400077/2019 42772
38/336/13-14,
35153 P & M MANHASSET REALTY 2/189/26 400078/2019 201642891
CORP.
40574 CONTINENTAL HOUSE, ÎNC. 55/326/312 400062/2019 201643065
40772 JOH REAL ESTATE, LLC 63/176/96 400070/2019 20164308.4
41966 MACHINE COMPONENTS CORP. | 13/88/29 400014/2019 201643181
42490 ROLLING HILLS REALTY, LLC 15/157/23 400069/2019 201643261
15/161/8
42909 | POLYESTER PROPERTIES, LLC 50/368/30 400052/2019 20164331.5
43928 ELLARD HOUSE OF GREAT 1/182/19 400067/2019 201643449
NECK, LLC
957 BIST REALTORS 9/205/264 400068/2019 201643458
43984 TRIANGLE PROPERTIES #14, LLC 11/B/953, 962 400064/2019 201643453
44604 WANTAGH HOLDING COMPANY 56/300/25-27, 29 31 400081/2019 201643669
44609 700 MERRICK ROAD, LLC 37/F/325 400056/2019 201643671
44618 MONTE CARLO I, LLC 32/581/111 400080/2019 | 201643674
44670 DORCHESTER, LLC 51/516/556-557 & 400079/2019 201643693
563, 567
44704 D & D DEVELOPERS, INC. 42/85/56 & 310 400073/2019 201643708
44705 SEROTA ROOSEVELT, LLC 55/559/73 400072/2019 | 201643709
44747 WILFRED AND CO., LLC 21/3/518 400049/2019 201643723
44807 SOUNDVIEW GARDENS, INC. 4/128/17 400051/2019 201643743
53565 NMGG CORP. 63/188/10-14, 98 & 400055/2019 2016.44022
100-101
56069 2260-2276 SOUTH MERRICK AVE., 55/130/79-83, 84-88 406833/2018 201644267
LLC
56138 LABOU, INC. 38/295/34 | 400063/2019 201644284 /
57536 DANIAL ZAR AND ESTER ZAR 1/63/118-119 400054/2019 201644491
58386 CVS LLC - STORE #230- 38/368/11 400074/2019 201644600
ALBANY,
01
59093 MANETTO CAR CARE CENTER, 12/478/25 400050/2019 2016426299
INC.
Page 4 of 4
Preview
File No. See Attached Schedule SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF NASSAU ------ ------------- ---- -----X In the Matter of 2619 JERUSALEM AVENUE, LLC, et. al., STIPULATION PURSUANT (See Attached Schedule) TO RPTL SECTION 718 Petitioner, Section: See Attached Schedule 2‰w Block: -against- Lot(s): THE ASSESSOR OF NASSAU COUNTY AND Index No. Writ No. Cal. No. Tax Year THE ASSESSMENT REVIEW COMMISSION See Attached See Attached 2015/16 OF NASSAU COUNTY Schedule Schedule Respondent. For a Review of Tax Assessment Under Article 7 of the Real Property Tax Law. ----------------------- X WHEREAS, Petitioners herein have filed a Note of Issue for 2015/16 or intend to file a Note of Issue by the date allowed pursuant to Real Property Tax Law §718 for the 2015/16 tax year. WHEREAS, pursuant to 22 NYCRR §202.59(b), Petitioners are required to serve on Respondents, in triplicate, a verified or certified statement of income and expense (an "Income and Expense Statement") for the subject property and Respondents, pursuant to 22 NYCRR §202.59 (c), may request an audit of Petitioner's books and records (an "Audit") within certain prescribed periods of time, and WHEREAS, the parties hereto desire to waive the application of 22 NYCRR § 202.59 (b) and (c) to the extent hereinafter set forth in order that the parties may save time, effort and expense, and WHEREAS, the parties desire to partially waive the application of Real Property Tax Law §718 to the extent hereinafter provided. Page 1 of 4 NOW, THEREFORE, IT IS STIPULATED AND AGREED, by and between the attorneys for the parties hereto: 1. This Stipulation shall encompass the petition filed for the tax year 2015/16 and the petitions filed for the 2016/17, 2017/18 and 2018/19 tax years by Petitioners and its successors-in-interest. 2. Petitioners shall submit a verified or certified Income and Expense Statement for all years at issue with the Nassau County Attorney, as attorney for Respondents, for each year under review prior to or contemporaneous with filing the Notes of Issue, in accordance with 22 NYCRR §202.59©. To the extent not already done so, prior to or contemporaneous with the filing of the Notes of Issue, verified or certified income and expense statements for the subsequent tax years in paragraph 1 of this Stipulation may be submitted to the Nassau County Attorney after the case is called on the court calendar. 3. Respondents shall not be required to elect to audit Petitioners books and records until after such Respondents' verified or certified Income and Expense Statements have been submitted. failure Petitioners' to elect to conduct an Audit prior to filing of necessary Notes of Issue, shall not be Respondents' deemed a waiver of rights under 22 NYCRR §202.59 (c). 4. Within one hundred twenty (120) days after receipt of the aforementioned statements of Income Petitioners' and Expense, Respondents may request in writing an audit of books and records. If Petitioners' any audit is requested, Respondeñts shall complete its audit of books and records no later than one hundred and twenty (120) days after the date of service of such request, unless upon motion, the Court extends the time to request and make such audit. If the audit is not completed within such time period, it shall be deemed waived unless, upon motion, the Court extends the time to complete such audit. Page 2 of 4 Respondents' 5. Upon written request, Petitioner further agrees to submit other material and relevant information, including but not limited to, leases, contracts of sale, and closing statements, if any. 6. Petitioners and its successors-in-interest shall not, except for the initial petition filed pursuant to paragraph 1 of this Stipulation, be required to file additional Notes of Issue for petitions filed for the subsequent tax years referenced in and pursuant to paragraph 1. 7. In all other respects, 22 NYCRR §202.59(b) and (c) and Real Property Tax Law §718 shall not be deemed to have been waived, extended or modified by this Stipulation of the parties hereto. Dated: Mineola, NY KOEPPEL, MARTONE & LEISTMAN, LLC January 11, 2019 Attorneys for Petitioner 155 First Street, P.O. Box 863 Mineola, NY 1150 By: d4ICH . GUERRIERO, ESQ. JARED KASSCHAU, ESQ. NASSAU COUNTY ATTORNEY Dated:.Mineola, NY By: / d fMn 019 AN1 ARGARET BARRIGA, SQ. Bureau Chief - Assessment Property Litigation Page 3 of 4 * "A" SCHEDULE PETITIONERS SUBJECT TO RPTL $718 STIPULATION FILE # PETITIONER S/B/L INDEX# WRIT # CAL. # 1965 2619 JERUSALEM AVENUE, LLC 51/290/44, 47 400048/2019 201642562 . 5483 A & H & M REALTY CORP. 39/27/401 400076/2019 201644138 20169 241 JERICHO TURNPIKE CORP. 8/40/19 f 406353/2018 201642583 8/40/20-21 8/40/29-31 22493 SPARTAN PETROLEUM CORP. 3/53/1, 2, 440, 640, 400065/2019 201642717 840, 940, 946 22695 ANGELO ABBALLE 9/141/23-26 400047/2019 201642719 23806 R.B.W. REALTY CO. 141- 400077/2019 42772 38/336/13-14, 35153 P & M MANHASSET REALTY 2/189/26 400078/2019 201642891 CORP. 40574 CONTINENTAL HOUSE, ÎNC. 55/326/312 400062/2019 201643065 40772 JOH REAL ESTATE, LLC 63/176/96 400070/2019 20164308.4 41966 MACHINE COMPONENTS CORP. | 13/88/29 400014/2019 201643181 42490 ROLLING HILLS REALTY, LLC 15/157/23 400069/2019 201643261 15/161/8 42909 | POLYESTER PROPERTIES, LLC 50/368/30 400052/2019 20164331.5 43928 ELLARD HOUSE OF GREAT 1/182/19 400067/2019 201643449 NECK, LLC 957 BIST REALTORS 9/205/264 400068/2019 201643458 43984 TRIANGLE PROPERTIES #14, LLC 11/B/953, 962 400064/2019 201643453 44604 WANTAGH HOLDING COMPANY 56/300/25-27, 29 31 400081/2019 201643669 44609 700 MERRICK ROAD, LLC 37/F/325 400056/2019 201643671 44618 MONTE CARLO I, LLC 32/581/111 400080/2019 | 201643674 44670 DORCHESTER, LLC 51/516/556-557 & 400079/2019 201643693 563, 567 44704 D & D DEVELOPERS, INC. 42/85/56 & 310 400073/2019 201643708 44705 SEROTA ROOSEVELT, LLC 55/559/73 400072/2019 | 201643709 44747 WILFRED AND CO., LLC 21/3/518 400049/2019 201643723 44807 SOUNDVIEW GARDENS, INC. 4/128/17 400051/2019 201643743 53565 NMGG CORP. 63/188/10-14, 98 & 400055/2019 2016.44022 100-101 56069 2260-2276 SOUTH MERRICK AVE., 55/130/79-83, 84-88 406833/2018 201644267 LLC 56138 LABOU, INC. 38/295/34 | 400063/2019 201644284 / 57536 DANIAL ZAR AND ESTER ZAR 1/63/118-119 400054/2019 201644491 58386 CVS LLC - STORE #230- 38/368/11 400074/2019 201644600 ALBANY, 01 59093 MANETTO CAR CARE CENTER, 12/478/25 400050/2019 2016426299 INC. Page 4 of 4