Preview
FILED: PUTNAM COUNTY CLERK 07/28/2021 12:48 PM INDEX NO. 501133/2021
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/28/2021
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF PUTNAM
- - - - - - - - - - - - - - - - - - - - - x
In the Matter of Index #
Joseph Massaro
Petitioner,
- against _ NOTICE OF PETITION
ASSESSOR OF THE TOWN OF CARMEL
Respondent.
- - _ - - - _ - - _ - _ X
S I R:
PLEASE TAKE NOTICE, that upon the annexed Petition,
verified July 28, 2021 the undersigned will make an appli-
cation at Special Term, Part I'V, of the Supreme Court of the State
of New York, to be held in and for the County of PUTNAM ,at
the Courthouse thereof, 20 County Center, Carmel, New York,
on the 25th day of October, 2021, at 9:30 o'clock in the forenoon
of that day, or as soon thereafteE as counsel may be heard, for a
review under Article 7 of the Real Property Tax Law of the
assessment upon the property of the petitioner situated in
the above which is more de-
municipality, property particularly
scribed in the annexed Petition, and for such other and further
relief as to the Court may seem just and proper.
Dated: July 28, 2021
Yours, etc.,
McCarthy Fingar LLP
Ste en Davi.V
Attorneys for Petitioner
Office & P.O. Address
TO: Town Clerk 711 Westchester Avenue
TOWN OF CARMEL White Plains, N.Y. 10604
(914) 946-3700
word "peti-
NOTE: Whenever there be more than one petitioner, the
tioner", its plural, relevant verbs, pronouns and tenses shall be construed in
the within Petition and Notice of Petition as the sense of such
instruments warrant.
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FILED: PUTNAM COUNTY CLERK 07/28/2021 12:48 PM INDEX NO. 501133/2021
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/28/2021
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF PUTNAM
- _ _ _ _ _ - - _ _ - - _ - - x
In the Matter of Index #
.
Joseph Massaro
.
Petitioner,
- against - PETITION
ASSESSOR OF THE TOWN OF CARMEL
.
Respondent. .
- - - - - - - - - - - - - - - - - - - - x
TO THE SUPREME COURT OF THE STATE OF NEW YORK:
The petition of the above-named petitioner respectfully
shows:
1. Petitioner is a resident of Putnam and the
County
Petitioner in the within proceeding.
2. That now and during all times hereinafter mentioned
petitioner is the owner of certain parcel of real property in
the TOWN OF CARMEL which is owned
, property
as follows and is described and identified on the tax map of the
above municipality as follows:
Owner Tax Map Identification
JosephMassaro 75.44-1-35
(boatdockatSouthLakeBlyd.)
3. That said parcel of real property have been
assessed by the said Assessor upon the assessment roll of said
for the year 2021 . as follows:
municipality,
Land 101,300 Improvements (boatlaunch)$7,500
Total Assessment $108,800
3 - A. The land value portion of the assessment is invalid and illegal for
reasons as follows:
(a). It constitutes double taxation as it reflects use made for access to Petre
Island, otherwise assessed.
(b). It constitutes an unauthorized de facto classification of waterfront land
improved with a boat dock.
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FILED: PUTNAM COUNTY CLERK 07/28/2021 12:48 PM INDEX NO. 501133/2021
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4. That after the assessment of said property, as
aforesaid, for said year, and during the time the assessment
roll was open for public inspection, examination and correction,
your petitioner, feeling aggrieved by such erroneous assessment,
appeared before the Board of Review and Determination of said
municipality, and at that time filed with said Board application,
in writing, under oath, as required by law, for the reduction of
said assessment, and setting forth in writing, their objections to
the same as over-assessed by reason of over-valuation and inequality; each application
is incorporated by reference herein as though fully set forth at
length herein.
5. That said Board, notwithstanding your petitioner's
application and objection, neglected and refused to reduce said
assessments, and the same is included in the final assessment roll
as originally made in the assessment roll prepared by said Assessor.
6. That the valuation and assessments of petitioner's
real made as are unjust and un-
property, aforesaid, erroneous, overvalued,
equal for the following reasons? said assessments have been made
at a higher proportionate valuation than the assessments of other
real property on the same rolls by the same assessing officer; the
assessment of such real property made on the same roll generally
is at a rate not exceeding 88 % of full value, the extent of the
inequality of assessment as to petitioner's respective parcel
of real property is as follows.
Land 101,300
Improvements 103,800
in specific but gener-
Such inequality exists not only instances,
ally throughout the assessment rolls of said municipality, and
petitioner specifies, as instances of such inequality, all the
other properties assessed upon the same assessment roll.
7. That in order that the respective assessments on
petitioner's real property, as aforesaid, be made proportionate
to assessments elsewhere throughout said municipality and not over-valued, it is
necessary that the respective assessments on said parcel of real
property be reduced as follows:
-0-
Land
Improvements 5,000
Your petitioner is therefore and is, and will be
aggrieved,
injured by such inequality in the said assessments.
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8. That your petitioner is aggrieved and injured by
the said overassessment and unequal assessment and will be injured
thereby and will be required to pay taxes which they would not be
required to pay by law if said assessments had been made correctly
and properly, and such unjust, unequal and excessive assessments
will subject your petitioner each to the payment of more taxes
than they are legally required to pay and a disproportionate share
of the tax burden.
9. That the said Assessor and Board claim to have
completed and verified the said assessment roll and filed the same
in the Office of the Clerk of said municipality on the 2nd day of
July, 2021 that days the
and thirty have not elapsed since
completion and fil'ing of said assessment roll and the giving of
notice as required by law.
10. That no application has heretofore been made to any
court or judge for the same or similar relief as sought herein.
WHEREFORE, your petitioner prays for a review by this
court of the final determination of the respondent and the Board
of Review and Determination of said municipality as to the assessed
valuations of petitioner's respective parcel of real property
heretofore described, to the end that its determination may be
corrected on the merits by the court, and that a final judgment or
order may be entered directing that the assessed valuations be
corrected and reduced to the values claimed to be proper assessed
valuations in paragraph 7th hereof, and for such other and further
relief as to the court may seem just and proper in the premises,
together with the costs, disbursements and allowances of this
proceeding.
Dated: White Plains, New York
July 28, 2021
Joseph Mass o
tephen avis
Authorized Agent per filed Grievance
McCarthy Fingar, LLP
711 Westchester Avenue
White Plains, NY 10604
(914) 94 6-3700
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STATE OF NEW YORK )
)ss.
COUNTY OF WESTCHESTER )
STEPHEN DAVIS, an attorney-at-law, duly admitted to
practice before the courts of the State of New York, under penalty
of perjury, hereby affirms:
That all matters alleged in the annexed Petition are
true to the knowledge of the undersigned. That this verification
is made by the undersigned and not by the petitioner herein
with-
because all of the material allegations of the Petition are
in the personal knowledge of the undersigned,
the undersigned is
the attorney for petitioner, and accordingly, CPLR 3020(d),
subdivision 3, permits the undersigned to make this verification.
Dated : White Plains, New York
July 28, 2021
S PHEN DAVIS
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Preview
FILED: PUTNAM COUNTY CLERK 07/28/2021 12:48 PM INDEX NO. 501133/2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/28/2021 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF PUTNAM - - - - - - - - - - - - - - - - - - - - - x In the Matter of Index # Joseph Massaro Petitioner, - against _ NOTICE OF PETITION ASSESSOR OF THE TOWN OF CARMEL Respondent. - - _ - - - _ - - _ - _ X S I R: PLEASE TAKE NOTICE, that upon the annexed Petition, verified July 28, 2021 the undersigned will make an appli- cation at Special Term, Part I'V, of the Supreme Court of the State of New York, to be held in and for the County of PUTNAM ,at the Courthouse thereof, 20 County Center, Carmel, New York, on the 25th day of October, 2021, at 9:30 o'clock in the forenoon of that day, or as soon thereafteE as counsel may be heard, for a review under Article 7 of the Real Property Tax Law of the assessment upon the property of the petitioner situated in the above which is more de- municipality, property particularly scribed in the annexed Petition, and for such other and further relief as to the Court may seem just and proper. Dated: July 28, 2021 Yours, etc., McCarthy Fingar LLP Ste en Davi.V Attorneys for Petitioner Office & P.O. Address TO: Town Clerk 711 Westchester Avenue TOWN OF CARMEL White Plains, N.Y. 10604 (914) 946-3700 word "peti- NOTE: Whenever there be more than one petitioner, the tioner", its plural, relevant verbs, pronouns and tenses shall be construed in the within Petition and Notice of Petition as the sense of such instruments warrant. 1 of 5 FILED: PUTNAM COUNTY CLERK 07/28/2021 12:48 PM INDEX NO. 501133/2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/28/2021 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF PUTNAM - _ _ _ _ _ - - _ _ - - _ - - x In the Matter of Index # . Joseph Massaro . Petitioner, - against - PETITION ASSESSOR OF THE TOWN OF CARMEL . Respondent. . - - - - - - - - - - - - - - - - - - - - x TO THE SUPREME COURT OF THE STATE OF NEW YORK: The petition of the above-named petitioner respectfully shows: 1. Petitioner is a resident of Putnam and the County Petitioner in the within proceeding. 2. That now and during all times hereinafter mentioned petitioner is the owner of certain parcel of real property in the TOWN OF CARMEL which is owned , property as follows and is described and identified on the tax map of the above municipality as follows: Owner Tax Map Identification JosephMassaro 75.44-1-35 (boatdockatSouthLakeBlyd.) 3. That said parcel of real property have been assessed by the said Assessor upon the assessment roll of said for the year 2021 . as follows: municipality, Land 101,300 Improvements (boatlaunch)$7,500 Total Assessment $108,800 3 - A. The land value portion of the assessment is invalid and illegal for reasons as follows: (a). It constitutes double taxation as it reflects use made for access to Petre Island, otherwise assessed. (b). It constitutes an unauthorized de facto classification of waterfront land improved with a boat dock. 2 of 5 FILED: PUTNAM COUNTY CLERK 07/28/2021 12:48 PM INDEX NO. 501133/2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/28/2021 4. That after the assessment of said property, as aforesaid, for said year, and during the time the assessment roll was open for public inspection, examination and correction, your petitioner, feeling aggrieved by such erroneous assessment, appeared before the Board of Review and Determination of said municipality, and at that time filed with said Board application, in writing, under oath, as required by law, for the reduction of said assessment, and setting forth in writing, their objections to the same as over-assessed by reason of over-valuation and inequality; each application is incorporated by reference herein as though fully set forth at length herein. 5. That said Board, notwithstanding your petitioner's application and objection, neglected and refused to reduce said assessments, and the same is included in the final assessment roll as originally made in the assessment roll prepared by said Assessor. 6. That the valuation and assessments of petitioner's real made as are unjust and un- property, aforesaid, erroneous, overvalued, equal for the following reasons? said assessments have been made at a higher proportionate valuation than the assessments of other real property on the same rolls by the same assessing officer; the assessment of such real property made on the same roll generally is at a rate not exceeding 88 % of full value, the extent of the inequality of assessment as to petitioner's respective parcel of real property is as follows. Land 101,300 Improvements 103,800 in specific but gener- Such inequality exists not only instances, ally throughout the assessment rolls of said municipality, and petitioner specifies, as instances of such inequality, all the other properties assessed upon the same assessment roll. 7. That in order that the respective assessments on petitioner's real property, as aforesaid, be made proportionate to assessments elsewhere throughout said municipality and not over-valued, it is necessary that the respective assessments on said parcel of real property be reduced as follows: -0- Land Improvements 5,000 Your petitioner is therefore and is, and will be aggrieved, injured by such inequality in the said assessments. 3 of 5 FILED: PUTNAM COUNTY CLERK 07/28/2021 12:48 PM INDEX NO. 501133/2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/28/2021 8. That your petitioner is aggrieved and injured by the said overassessment and unequal assessment and will be injured thereby and will be required to pay taxes which they would not be required to pay by law if said assessments had been made correctly and properly, and such unjust, unequal and excessive assessments will subject your petitioner each to the payment of more taxes than they are legally required to pay and a disproportionate share of the tax burden. 9. That the said Assessor and Board claim to have completed and verified the said assessment roll and filed the same in the Office of the Clerk of said municipality on the 2nd day of July, 2021 that days the and thirty have not elapsed since completion and fil'ing of said assessment roll and the giving of notice as required by law. 10. That no application has heretofore been made to any court or judge for the same or similar relief as sought herein. WHEREFORE, your petitioner prays for a review by this court of the final determination of the respondent and the Board of Review and Determination of said municipality as to the assessed valuations of petitioner's respective parcel of real property heretofore described, to the end that its determination may be corrected on the merits by the court, and that a final judgment or order may be entered directing that the assessed valuations be corrected and reduced to the values claimed to be proper assessed valuations in paragraph 7th hereof, and for such other and further relief as to the court may seem just and proper in the premises, together with the costs, disbursements and allowances of this proceeding. Dated: White Plains, New York July 28, 2021 Joseph Mass o tephen avis Authorized Agent per filed Grievance McCarthy Fingar, LLP 711 Westchester Avenue White Plains, NY 10604 (914) 94 6-3700 4 of 5 FILED: PUTNAM COUNTY CLERK 07/28/2021 12:48 PM INDEX NO. 501133/2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/28/2021 STATE OF NEW YORK ) )ss. COUNTY OF WESTCHESTER ) STEPHEN DAVIS, an attorney-at-law, duly admitted to practice before the courts of the State of New York, under penalty of perjury, hereby affirms: That all matters alleged in the annexed Petition are true to the knowledge of the undersigned. That this verification is made by the undersigned and not by the petitioner herein with- because all of the material allegations of the Petition are in the personal knowledge of the undersigned, the undersigned is the attorney for petitioner, and accordingly, CPLR 3020(d), subdivision 3, permits the undersigned to make this verification. Dated : White Plains, New York July 28, 2021 S PHEN DAVIS 5 of 5