Our
`
`File No.
`
`19091-15
`
`P R E S E N T:
`
`HON.
`
`an IAS
`At
`the State
`of
`Condemnation
`held
`in and
`at Mineola,
`
`_ day
`
`of
`
`--------------
`
`------------
`
`- ---
`
`-
`
`-----
`
`- x
`
`Justice.
`
`ISLAND
`
`PROPERTIES
`
`LLC,
`
`Petitioner,
`
`- against
`
`-
`
`THE BOARD
`OF ASSESSORS
`THE ASSESSOR,
`AND THE ASSESSMENT
`REVIEW
`OF THE COUNTY
`COMMISSION
`
`OF NASSAU,
`
`Respondent(s).
`
`-------------------------------------X
`
`:
`
`:
`
`:
`
`:
`
`.
`
`:
`
`Court
`
`the Supreme
`of
`Term
`of New York
`for
`and Tax
`for
`the County
`New York,
`
`Certiorari,
`of Nassau,
`on the
`, 2018
`
`ORDER
`AND JUDGMENT
`
`2018400379
`Index No.:
`cons.
`Calendar No.: None
`
`Tax Year
`2014/15
`2015/16
`
`Index No.
`2018400379
`2018400381
`
`Writ No.
`1509628
`1649503
`
`Cal. No.
`None
`None
`
`Section:
`Block:
`Lot:
`
`27
`12
`8
`
`Proceedings
`
`having
`
`been
`
`brought
`
`upon
`
`the
`
`petitions
`
`of
`
`the
`
`petitioner
`
`herein
`
`to
`
`review
`
`the
`
`assessments
`
`made
`
`by
`
`the
`
`respondent,
`
`the Board
`
`of Assessors
`
`of Nassau
`
`purpose
`
`of
`
`taxation
`
`upon
`
`certain
`
`parcels
`
`of
`
`real
`
`owned
`
`the
`
`County,
`
`for
`
`the
`
`property
`
`by
`
`petitioner
`
`herein
`
`and
`
`described
`
`on the
`
`Land
`
`and
`
`Tax Map
`
`of
`
`the County
`
`of Nassau
`
`as
`
`Section
`
`27, Block
`
`12, Lot
`
`8, School
`
`District
`
`OB9
`
`for
`
`the
`
`tax
`
`years
`
`2014/15
`
`through
`
`2015/16,
`
`and
`
`no answers
`
`to the
`
`aforesaid
`
`petitions
`
`having
`
`been made
`
`or
`
`filed
`
`by
`
`the
`
`respondent,
`
`the Board
`
`of Assessors
`
`of Nassau
`
`County,
`
`hereinafter
`
`referred
`
`to as the
`
`Board
`
`of Assessors,
`
`and
`
`the
`
`parties
`
`hereto
`
`having
`
`entered
`
`into
`
`a Stipulation
`
`dated
`
`January
`
`29,
`
`2018,
`
`reducing
`
`the
`
`total
`
`assessments
`
`on the
`
`subject
`
`property
`
`as
`
`hereinafter
`
`set
`
`forth,
`
`

`

`which
`
`is annexed
`
`hereto
`
`and
`
`incorporated
`
`by
`
`reference
`
`to provide
`
`for
`
`the
`
`granting
`
`of a
`
`judgment
`
`in accordance
`
`with
`
`the
`
`terms
`
`of
`
`said
`
`stipulation.
`
`NOW,
`
`on said
`
`stipulation
`
`dated
`
`January
`
`29,
`
`2018,
`
`and
`
`on motion
`
`of FARRELL
`
`FRITZ,
`
`P.C.,
`
`attorneys
`
`for
`
`petitioner,
`
`it
`
`is
`
`ORDERED,
`
`ADJUDGED
`
`AND DECREED,
`
`that
`
`the
`
`proceedings
`
`for
`
`the
`
`tax
`
`years
`
`2014/15
`
`through
`
`2015/16
`
`be,
`
`and
`
`the
`
`same
`
`hereby
`
`is,
`
`consolidated
`
`under
`
`Index
`
`No.
`
`2018400379,
`
`and
`
`it
`
`is further
`
`ORDERED,
`
`ADJUDGED
`
`AND DECREED,
`
`that
`
`the within
`
`proceeding
`
`be
`
`petition
`
`for
`
`through
`
`severed
`
`pursuant
`
`to CPLR
`
`Section
`
`407
`
`from
`
`the master
`
`the
`
`2014/15
`
`2015/16
`
`tax
`
`years,
`
`and
`
`it
`
`is further
`
`ORDERED,
`
`ADJUDGED
`
`AND DECREED,
`
`that
`
`the
`
`assessments
`
`of
`
`the
`
`petitioner's
`
`property
`
`situated
`
`in the Town
`
`of Oyster
`
`Bay,
`
`School
`
`District
`
`No.
`
`9 and
`
`known
`
`as Section
`
`27, Block
`
`12, Lot
`
`8, on the
`
`Land
`
`and Tax Map
`
`of
`
`the County
`
`of
`
`Nassau,
`
`upon
`
`the
`
`assessment
`
`rolls
`
`for
`
`the
`
`tax
`
`years
`
`2014/15
`
`through
`
`2015/16
`
`claimed
`
`by
`
`petitioner
`
`to be erroneous
`
`reason
`
`of
`
`by
`
`inequality
`
`and
`
`over
`
`assessment
`
`are hereby
`
`corrected
`
`and
`
`reduced
`
`to read
`
`as follows:
`
`2
`
`

`

`Section
`
`27, Block
`
`12,
`
`Lot
`
`8
`
`Petitioner
`ISLAND
`
`PROPERTIES
`
`LLC
`
`Tax
`
`Year
`
`2014/15
`
`2015/16
`
`Original
`Full
`Assessed
`
`Total
`Value
`
`Amount
`
`of Reduction
`
`Assessed
`
`Value
`
`Final
`
`Total
`
`4,664
`
`4,363
`
`159
`
`149
`
`4,505
`
`4,214
`
`and
`
`it
`
`is further
`
`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:
`
`Section
`
`27, Block
`
`12,
`
`Lot
`
`8
`
`Original
`
`Assessment
`
`Total
`
`AV
`
`4,664
`
`4,363
`
`Year
`
`2014/15
`
`2015/16
`
`County
`
`/
`
`School
`
`Town
`
`Physical
`
`Trans
`
`Exempt
`
`Code
`
`Taxable
`
`Taxable
`
`4,664
`
`4,363
`
`4,664
`
`4,363
`
`3
`
`

`

`Section
`
`27, Block
`
`12,
`
`Lot
`
`8
`
`Corrected
`
`Assessment
`
`Physical
`
`Trans
`
`Exempt
`
`Code
`
`Taxable
`
`School
`
`4,505
`
`4,214
`
`County
`
`/
`
`Town
`
`Taxable
`
`4,505
`
`4,214
`
`Total
`
`AV
`
`4,505
`
`4,214
`
`Year
`
`2014/15
`
`2015/16
`
`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
`
`in which
`
`said
`
`property
`
`is situated,
`
`and
`
`tax
`
`the
`
`officer
`
`or officers
`
`having
`
`custody
`
`of
`
`said
`
`assessment
`
`rolls
`
`or any
`
`tax
`
`roll
`
`or
`
`record
`
`card
`
`upon
`
`which
`
`the
`
`above-mentioned
`
`assessments
`
`appear,
`
`and
`
`any
`
`taxes
`
`have
`
`been
`
`levied
`
`or are about
`
`to be levied
`
`thereon,
`
`or against
`
`which
`
`taxes
`
`have
`
`been
`
`extended,
`
`shall
`
`forthwith
`
`correct
`
`said
`
`assessment,
`
`levy
`
`and
`
`extension
`
`of
`
`taxes
`
`and
`
`shall
`
`note
`
`on the
`
`margin
`
`of
`
`said
`
`assessment
`
`rolls,
`
`tax
`
`roll
`
`or
`
`record
`
`card,
`
`opposite
`
`the
`
`said
`
`entries,
`
`that
`
`the
`
`same
`
`have
`
`been
`
`corrected
`
`pursuant
`
`to this
`
`judgment,
`
`and Department
`
`of Assessment
`
`Certification,
`
`if any,
`
`and
`
`it
`
`is further
`
`ORDERED,
`
`ADJUDGED
`
`AND DECREED,
`
`that,
`
`in the
`
`event
`
`payment
`
`of
`
`taxes
`
`as originally
`
`assessed
`
`has
`
`already
`
`been made,
`
`the Receiver
`
`of Taxes
`
`of
`
`the Town
`
`of
`
`Oyster
`
`or
`
`Bay
`
`the County
`
`Treasurer
`
`of Nassau
`
`County,
`
`be and
`
`he hereby
`
`is authorized
`
`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,
`
`and
`
`as
`
`4
`
`

`

`certified
`
`by
`
`the Department
`
`of Assessment,
`
`together
`
`with
`
`interest
`
`as hereinafter
`
`provided
`
`from
`
`the
`
`date
`
`of payment
`
`thereof
`
`to the
`
`date
`
`of entry
`
`of
`
`this
`
`judgment,
`
`upon
`
`proof
`
`that
`
`said
`
`taxes
`
`were
`
`paid
`
`by
`
`the
`
`petitioner
`
`or by
`
`the
`
`agent
`
`or person
`
`acting
`
`on behalf
`
`of
`
`the
`
`petitioner
`
`to FARRELL
`
`FRITZ,
`
`P.C.,
`
`as attorney
`
`for Petitioner,
`
`and
`
`it
`
`is further
`
`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
`
`Government
`
`Law of Nassau
`
`County,
`
`be and
`
`he hereby
`
`is directed
`
`to audit,
`
`after
`
`County
`
`the
`
`return
`
`the Receiver
`
`by
`
`of Taxes,
`
`the
`
`amount
`
`of
`
`the
`
`state,
`
`county,
`
`town
`
`and
`
`district
`
`taxes
`
`that
`
`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,
`
`and
`
`as
`
`certified
`
`by
`
`the Department
`
`of Assessment,
`
`together
`
`with
`
`interest
`
`at
`
`the
`
`rate
`
`of 3'/o per
`
`annum
`
`from
`
`the
`
`date
`
`of payment
`
`thereof
`
`to the
`
`31st
`
`day
`
`of December,
`
`1982,
`
`and
`
`at
`
`the
`
`from
`
`of
`
`to the
`
`28th
`
`of
`
`rate
`
`of 6'/0 per
`
`annum
`
`thereafter
`
`the
`
`1st day
`
`January,
`
`1983
`
`day
`
`February,
`
`1993,
`
`at
`
`the
`
`rate
`
`of 5'/0
`
`per
`
`annum
`
`thereafter
`
`from
`
`the
`
`1st day
`
`of March,
`
`1993,
`
`to the
`
`7'"
`
`day
`
`of March,
`
`March,
`
`1999
`
`to the
`
`31"
`
`1999
`
`and
`
`at
`
`the
`
`rate
`
`of 4.5'/0
`
`per
`
`annum
`
`from
`
`the
`
`8'"
`
`day
`
`day
`
`of March,
`
`2004;
`
`at
`
`the
`
`rate
`
`of 4'/0
`
`from
`
`April
`
`1, 2004
`
`of
`
`to
`
`December
`
`31,
`
`2009;
`
`and,
`
`for
`
`each
`
`calendar
`
`year
`
`or portion
`
`of a year
`
`thereafter,
`
`at
`
`the
`
`lesser
`
`of 3'/0
`
`or
`
`each
`
`such
`
`the
`
`overpayment
`
`rate
`
`set
`
`for
`
`the
`
`first
`
`quarter
`
`of
`
`the
`
`year
`
`the
`
`by
`
`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
`
`if sooner,
`
`but without
`
`costs
`
`to any
`
`party,
`
`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
`
`and
`
`district
`
`taxes
`
`and
`
`school
`
`5
`
`

`

`taxes,
`
`in accordance
`
`with
`
`the
`
`original
`
`assessed
`
`valuation,
`
`then
`
`and
`
`in such
`
`event,
`
`the
`
`officer
`
`or officers
`
`having
`
`custody
`
`of
`
`said
`
`assessment
`
`rolls,
`
`tax
`
`roll
`
`or
`
`record
`
`cards,
`
`are
`
`hereby
`
`ordered
`
`and
`
`directed
`
`to forward
`
`to the
`
`petitioner
`
`a new bill
`
`or bills
`
`taxing
`
`said
`
`petitioner
`
`on the
`
`basis
`
`of
`
`the
`
`final
`
`total
`
`of assessed
`
`valuations
`
`as provided
`
`in this
`
`judgment,
`
`and
`
`the Department
`
`of Assessment
`
`Certification,
`
`and
`
`it
`
`is further
`
`ORDERED,
`
`ADJUDGED
`
`AND DECREED,
`
`that
`
`the proceedings,
`
`as
`
`consolidated,
`
`be discontinued
`
`without
`
`costs.
`
`E N T E R,
`
`J.S.C.
`
`FF\7142837.1
`
`6
`
`

`

`File No.
`Our
`SUPREME
`COUNTY
`--------
`
`19091-15
`OF THE STATE
`COURT
`OF NASSAU
`-----
`-
`----------------
`
`ISLAND
`
`PROPERTIES
`
`LLC,
`
`Petitioner,
`
`- against
`
`-
`
`OF NEW YORK
`
`- - - -
`
`- - - x
`
`STIPULATION
`
`OF SETTLEMENT
`
`Index No.:
`2018400379
`Cons.
`Calendar No.: None
`
`Tax Year
`2014/15
`2015/16
`
`Index No.
`2018400379
`2018400381
`
`Writ No.
`1509628
`1649503
`
`Cal. No.
`None
`None
`
`THE BOARD
`THE ASSESSOR,
`OF ASSESSORS
`AND THE ASSESSMENT
`REVIEW
`OF THE COUNTY
`COMMISSION
`
`OF NASSAU,
`
`Section:
`Block:
`Lot:
`
`27
`12
`8
`
`-----------------------
`
`Respondent(s).
`---
`-----------x
`
`WHEREAS,
`
`petitioner
`
`has
`
`brought
`
`proceedings
`
`to review
`
`respondents'
`
`real
`
`property
`
`tax
`
`assessment
`
`for
`
`the
`
`tax
`
`years
`
`listed
`
`in the
`
`caption
`
`on Petitioner's
`
`property
`
`identified
`
`on the Nassau
`
`County
`
`tax map
`
`and
`
`assessment
`
`rolls
`
`by
`
`the Section,
`
`Block
`
`and
`
`Lot
`
`listed
`
`in the
`
`caption;
`
`and
`
`the
`
`parties
`
`desire
`
`to
`
`settle
`
`said
`
`proceedings
`
`in
`
`accordance
`
`with
`
`the
`
`terms
`
`WHEREAS,
`
`hereafter
`
`set
`
`forth;
`
`and
`
`NOW,
`
`THEREFORE,
`
`IT
`
`IS STIPULATED
`
`AND AGREED
`
`by
`
`and
`
`between
`
`the
`
`parties
`
`1.
`
`The
`
`proceeding
`
`shall
`
`be
`
`consolidated
`
`under
`
`Index
`
`No.
`
`2018400379
`
`listed
`
`in
`
`the
`
`as follows:
`
`caption.
`
`2.
`
`If
`
`any
`
`proceeding
`
`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
`
`this
`
`said
`
`proceedings
`
`now
`
`pending
`
`are hereby
`
`withdrawn.
`
`4.
`
`The within
`
`proceeding
`
`shall
`
`be settled
`
`as follows:
`
`

`

`Section
`
`27, Block
`
`12,
`
`Lot
`
`8
`
`Tax
`
`Year
`
`2014/15
`
`2015/16
`
`Original
`Full
`Assessed
`
`Value
`
`Total
`
`Amount
`
`of Reduction
`
`Assessed
`
`Value
`
`Final
`
`Total
`
`4,664
`
`4,363
`
`159
`
`149
`
`4,505
`
`4,214
`
`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
`
`27, Block
`
`12,
`
`Lot
`
`8
`
`Original
`
`Assessment
`
`Total
`
`AV
`
`4,664
`
`4,363
`
`Tax
`
`Year
`
`2014/15
`
`2015/16
`
`County
`
`/
`
`School
`
`Town
`
`Physical
`
`Trans
`
`Exempt
`
`Code
`
`Taxable
`
`Taxable
`
`4,664
`
`4,363
`
`4,664
`
`4,363
`
`Section
`
`27, Block
`
`12,
`
`Lot
`
`8
`
`Corrected
`
`Assessment
`
`Total
`
`AV
`
`4,505
`
`4,214
`
`Tax
`
`Year
`
`2014/15
`
`2015/16
`
`County
`
`/
`
`School
`
`Town
`
`Physical
`
`Trans
`
`Exempt
`
`Code
`
`Taxable
`
`Taxable
`
`4,505
`
`4,214
`
`4,505
`
`4,214
`
`-2-
`
`

`

`.
`
`.
`
`.
`
`6.
`
`Upon
`
`granting
`
`of
`
`the
`
`judgment
`
`to
`
`be
`
`submitted
`
`based
`
`on
`
`this
`
`stipulation
`
`and
`
`presentation
`
`of
`
`a certified
`
`copy
`
`of
`
`said
`
`judgment
`
`and
`
`a copy
`
`of
`
`this
`
`stipulation
`
`together
`
`with
`
`supporting
`
`documentation,
`
`the
`
`County
`
`Treasurer
`
`shall
`
`make
`
`payment
`
`in
`
`accordance
`
`with
`
`the
`
`terms
`
`of
`
`said
`
`judgment.
`
`7.
`
`The Receiver
`
`of Taxes
`
`for
`
`the
`
`town
`
`or city
`
`in which
`
`the
`
`property
`
`is situated
`
`shall
`
`issue
`
`corrected
`
`tax
`
`bills
`
`for
`
`the
`
`tax
`
`years
`
`at
`
`issue
`
`as appropriate
`
`and
`
`set
`
`forth
`
`herein.
`
`If
`
`for
`
`any
`
`reason
`
`the
`
`shall
`
`the
`
`bills
`
`are not
`
`corrected,
`
`excess
`
`taxes
`
`be refunded
`
`as provided
`
`herein.
`
`8.
`
`The
`
`judgment
`
`or
`
`order
`
`implementing
`
`this
`
`stipulation
`
`shall
`
`provide
`
`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
`
`31st
`
`day
`
`of December,
`
`1982,
`
`at
`
`the
`
`rate
`
`of 6% per
`
`annum
`
`thereafter
`
`from
`
`the
`
`ISt
`
`1st
`
`day
`
`of
`
`January,
`
`1983,
`
`to the
`
`28th
`
`7th
`
`day
`
`of February,
`
`1993,
`
`at
`
`the
`
`rate
`
`of 5% per
`
`annum
`
`from
`
`at
`
`the
`
`rate
`
`of
`
`four
`
`and
`
`one-half
`
`the
`
`day
`
`of March
`
`, 1993
`
`to the
`
`day
`
`of March,
`
`1999;
`
`(4.5%)
`
`percent
`
`from
`
`the
`
`8th
`
`day
`
`of March,
`
`1999
`
`to the
`
`31St
`
`day
`
`of March
`
`2004;
`
`at
`
`the
`
`rate
`
`of 4% from
`
`April
`
`1, 2004
`
`to December
`
`31,
`
`2009;
`
`and
`
`for
`
`each
`
`calendar
`
`year
`
`or portion
`
`of a year
`
`hereafter,
`
`at
`
`the
`
`lesser
`
`of
`
`three
`
`(3%)
`
`percent
`
`or
`
`the
`
`overpayment
`
`rate
`
`set
`
`for
`
`the
`
`first
`
`quarter
`
`of each
`
`such
`
`year
`
`the Commissioner
`
`by
`
`of Taxation
`
`and
`
`Finance
`
`pursuant
`
`to subsection
`
`(j)
`
`of
`
`§697
`
`of
`
`the Tax
`
`Law,
`
`from
`
`1st
`
`3lSt
`
`of
`
`such
`
`or
`
`date
`
`of
`
`of
`
`January
`
`to December
`
`year,
`
`to the
`
`entry
`
`judgment,
`
`if
`
`sooner,
`
`but without
`
`costs
`
`to any
`
`party.
`
`9.
`
`Petitioner,
`
`by
`
`its
`
`attorneys,
`
`warrants
`
`that,
`
`to
`
`its
`
`knowledge,
`
`no
`
`other
`
`person,
`
`partnership
`
`or corporation
`
`has
`
`an interest
`
`in these
`
`proceedings.
`
`In the
`
`event
`
`that
`
`the
`
`petitioner
`
`or
`
`its attorneys
`
`become
`
`aware
`
`of
`
`such
`
`an interest
`
`at any
`
`time
`
`prior
`
`to the
`
`entry
`
`of
`
`judgment
`
`herein,
`
`he shall
`
`so advise
`
`respondent
`
`and
`
`the Court.
`
`In addition,
`
`at
`
`the
`
`time
`
`an application
`
`is made
`
`for
`
`a
`
`tax
`
`refund,
`
`petitioner
`
`shall
`
`submit
`
`an affidavit
`
`stating
`
`that,
`
`in the
`
`event
`
`that
`
`it
`
`is finally
`
`adjudged
`
`-3-
`
`

`

`by
`
`a court
`
`of
`
`competent
`
`jurisdiction
`
`that
`
`another
`
`person
`
`has
`
`an interest
`
`in these
`
`proceedings
`
`and
`
`that
`
`part,
`
`or
`
`all,
`
`of
`
`the
`
`tax
`
`refund
`
`to
`
`be
`
`paid
`
`herein
`
`should
`
`have
`
`been
`
`paid
`
`to
`
`such
`
`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,
`
`January
`
`29,
`
`New York
`2018
`
`The undersigned
`certifies
`that,
`by Resolution No. 218/2001,
`dated 7/16/01,
`the Nassau County
`Legislature
`has authorized
`the execution
`of this Stipulation
`of Settlement.
`
`FF\7142460.1
`
`P.C.
`
`FARRELL
`FRITZ,
`400 RXR Plaza
`NY
`11556-3826
`for Petitioner
`
`Uniondale,
`Attorneys
`
`hur K. Feldman
`
`JARED
`
`Acting
`Attorney
`
`KASSCHAU,
`Nassau
`County
`for Respondents
`
`ESQ.
`
`Attorney
`
`By:
`
`By:
`
`-4-
`
`

`

`STIPULATION
`
`OF THE COUNTY
`OFFICE
`SETTLEMENT
`OR CONSENT
`
`ATTORNEY
`ORDER
`
`- SCHEDULE
`
`A
`
`Stipulation
`
`# 176323001-1602
`
`336-2206
`Fax # (516)
`007 FARRELL FRITZ,
`1320 RECKSON PLAZA
`UNIONDALE NY 11556
`
`P.C.
`
`Unit
`Economic
`Offer
`Date
`
`#
`
`6323.001
`11/16/2017
`
`Taxyr
`2011/12
`2012/13
`2013/14
`2014/15
`2015/16
`
`Proposed
`
`Assessments
`
`Economic
`
`Unit
`
`Totals
`
`Original
`
`AV
`4,903
`4,664
`4,664
`4,664
`4,363
`
`AV
`Proposed
`4,903
`4,664
`4,664
`4,505
`4,214
`
`Reduction
`
`0
`0
`0
`159
`149
`_J
`
`Proposed
`
`Assessments
`
`Parcel
`
`27012
`
`00080
`
`2011/12
`2012/13
`2013/14
`2014/15
`2015/16
`
`Original
`
`AV C1s
`4,903
`4
`4,664
`4
`4,664
`4
`4,664
`4
`4,363
`4
`
`New
`Proposed
`AV C1s
`4,903
`4
`4,664
`4
`4,664
`4
`4,505
`4
`4,214
`4
`
`Reductiori
`
`0
`0
`0
`159
`149
`
`Proceedings
`Taxyr
`2011/12
`2012/13
`2013/14
`2014/15
`2015/16
`
`Resolved
`Index
`Writ#
`402606
`201201389
`400778
`201301322
`401141
`201429860
`400955
`201509628
`402852
`201649503
`_________.-__-___
`.._____-
`
`..__
`
`#
`
`Cal#
`
`_.____
`
`Cnt PETITIONER
`t'
`1
`Properties
`Island
`Properties
`1
`Island
`Properties
`1
`Island
`1
`Island
`Properties
`1 (island
`Properties
`
`LLC
`LLC
`LLC
`LLC
`LLC
`
`ATTORNEY
`FARRELL FRITZ PC.
`P.C.
`FARP2LL FRITZ,
`FARRELL FRITZ,
`P.C.
`FARRELL FRITZ,
`P.C.
`FARRELL FRITZ,
`P.C.
`
`Sales
`arcel
`p7012
`
`00080
`
`Date
`03/31/1999
`
`Price
`440,000
`
`Seller
`
`Buyer
`
`This
`
`offer
`
`expires
`
`on 12/28/2017
`
`11/16/2017
`
`Page
`
`

`

`W
`
`NASSAU COUNTY TAXABLE ASSESSED VALUE ESTIMATE
`
`No. ARC 176323001-1602
`
`Exemptions and physical changes subject
`
`EUN: 6323.001
`to Department of Assessment final
`review
`
`Parcel 27012 00080
`Total AV Physic
`ear
`al
`
`Original Assessment
`Trans Exempt
`Code
`
`2011/12
`2012/13
`2013/14
`014/15
`015/16
`
`4,903
`4,664
`
`4, 664
`4,363
`
`...
`
`. ...
`
`.
`
`.
`
`Parcel 27012 00080
`Total AV Physic
`Gen Year
`TaxablE
`al
`4,903 2011/12
`4,664 2012/13
`4, 664 2013/14
`4, 664 2014/15
`4,363 2015/16
`
`4,903
`4,664
`4, 664
`4, 505
`4,214
`
`School
`Taxable
`4,903
`4,664
`4, 664
`4, 664
`4,363
`
`Corrected Assessment
`Trans Exempt
`Code
`
`School
`Taxable
`4,903
`4,664
`4, 664
`
`4, 214
`
`Gen
`Taxable
`4,903
`4,664
`4, 664
`4,505
`4, 214
`
`Nassau County
`
`Taxable
`
`Assessed
`
`Value Computation
`
`raxpayer's
`reduction.
`
`counsel:
`Final
`
`estimate
`This
`calculations
`
`is
`
`will
`
`as a courtesy
`provided
`the Department
`be made by
`
`and
`
`an attachment
`is
`of Assessment.
`
`to
`
`a Nassau
`
`County
`
`offer
`
`of
`
`is
`This
`of Taxes:
`Receiver
`schedule
`Review Commission
`County Assessment
`stipulation
`of
`settlement
`or consent
`
`for
`issuance
`valid
`as an attachment
`order
`signed
`
`of a corrected
`tax bill
`to an ARC Determination(AR90),
`by a Deputy County Attorney.
`
`only when submitted
`or when it
`is
`
`to you by
`incorporated
`
`the Nassau
`into
`a
`
`to: AR70/AR90
`Attachment
`Prepared By: CA
`
`Page 1 of 1
`
`11/16/2017
`
`