`
`File
`
`#027-0303
`
`At
`
`a Special
`
`the
`and
`
`State
`Tax
`
`County
`Central
`of
`
`P R E S E N T
`
`Justice
`
`----------------------------------------X
`
`Certiorari,
`
`of
`
`Suffolk,
`Islip,
`
`,
`
`Term
`
`New
`
`of
`
`of
`
`the
`
`Supreme
`
`Court
`
`of
`
`York
`
`for
`
`held
`
`Condemnation
`and
`for
`
`in
`
`at
`York
`
`400
`
`Carleton
`the
`
`on
`
`New
`2018.
`
`the
`
`Ave.,
`
`day
`
`In
`
`the
`
`Matter
`
`of
`
`the
`
`Application
`
`of:
`
`ORDER
`
`AND
`
`JUDGMENT
`
`ROBERT
`
`PALMA
`
`-against-
`
`Petitioner,
`
`Index
`
`#
`
`Tax
`
`Year
`
`18-618816
`
`18-618817
`
`2011/12
`
`2012/13
`
`THE
`
`AND
`THE
`
`BOARD
`THE
`
`TOWN OF
`
`OF ASSESSORS
`BOARD
`OF ASSESS---31
`SMITHTOWN
`
`AND
`
`THE
`
`ASSESSORS
`
`T REVIEW
`
`OF
`
`Respondents.
`
`Tax
`Real
`
`Assessment
`
`Under
`
`Property
`
`Tax
`
`Law.
`
`of
`
`Review
`
`a
`For
`of
`7
`the
`Article
`----------------------------------------X
`
`In
`
`the
`
`Matter
`
`of
`
`the
`
`Application
`
`of:
`
`Petitioner,
`
`Index
`
`#
`
`Tax
`
`Year
`
`ROBERT
`
`PALMA
`
`-against-
`
`THE
`
`AND
`THE
`THE
`
`AND
`
`BOARD
`
`OF ASSESSORS
`BOARD
`OF ASSESSMENT
`THE
`TOWN OF
`SMITHTOWN
`AND
`TOWN OF
`SMITHTOWN
`
`18-618818
`
`18-618819
`
`2013/14
`
`2014/15
`
`THE
`
`ASSESSORS
`
`REVIEW
`
`OF
`
`Review
`
`of
`
`a
`
`Tax
`For
`Real
`the
`of
`Article
`7
`-__________---____----------------------x
`
`Respondents.
`
`Assessment
`
`Under
`
`Property
`
`Tax
`
`Law.
`
`
`
`In
`
`the
`
`Matter
`
`of
`
`the
`
`Application
`
`of:
`
`ROBERT
`
`PALMA,
`
`CHRISTOPHER
`
`PALMA,
`
`JACQUELINE
`
`PALMA
`
`Petitioner,
`
`Index
`
`#
`
`Tax
`
`Year
`
`-against-
`
`18-618825
`18-618826
`
`2015/16
`2016/17
`
`OF ASSESSORS
`BOARD
`OF ASSESSMENT
`SMITHTOWN
`AND
`
`AND
`
`ASSESSORS
`
`THE
`REVIEW
`
`OF
`
`THE
`
`AND
`THE
`
`THE
`
`BOARD
`
`THE
`TOWN
`
`TOWN
`
`OF
`OF
`
`SMITHTOWN
`
`Respondents.
`
`For
`Article
`
`Review
`
`of
`
`7
`
`of
`
`a
`the
`
`Tax
`Real
`
`Assessment
`
`Property
`
`Under
`Tax
`
`Law.
`
`Proceedings
`
`having
`
`been
`
`brought
`
`CHRISTOPHER
`
`PALMA,
`
`JACQUELINE
`
`PALMA,
`
`by
`
`the
`
`ROBERT
`
`PALMA/ROBERT
`
`PALMA,
`
`Petitioners
`
`herein,
`
`to
`
`review
`
`the
`
`assessments
`
`by
`
`the
`
`Respcadents
`
`for
`
`the
`
`purposes
`
`of
`
`of
`
`real
`
`owned
`
`the
`
`taxation
`
`upon
`
`certain
`
`parcels
`
`property
`
`by
`
`Petitioners
`
`Petitioners
`
`herein
`
`herein
`
`for
`
`by
`
`the
`
`tax
`
`years
`
`2011/12
`
`through
`
`2016/17
`
`and
`
`the
`
`their
`
`attorneys,
`
`CRONIN
`
`& CRONIN
`
`LAW FIRM,
`
`PLLC
`
`and
`
`the
`
`Respondents
`
`by
`
`their
`
`attorney,
`
`MATTHEW
`
`V.
`
`JAKUBOWSKI,
`
`ESQ.,
`
`having
`
`settling
`
`entered
`
`into
`
`formal
`
`Stipulation
`
`dated
`
`October
`
`18,
`
`2018
`
`the
`
`above-captioned
`
`proceedings,
`
`which
`
`Stipulation
`
`is
`
`to
`
`be
`
`filed
`
`herewith
`
`and
`
`due
`
`deliberation
`
`having
`
`been
`
`had,
`
`NOW,
`
`on motion
`
`of
`
`CRONIN
`
`& CRONIN
`
`LAW FIRM,
`
`PLLC
`
`attorneys
`
`for
`
`Petitioners,
`
`it
`
`is
`
`-2-
`
`
`
`ORDERED,
`
`that
`
`the
`
`assessments
`
`of
`
`Petitioner's
`
`real
`
`property
`
`upon
`
`the
`
`assessment
`
`roll
`
`of
`
`the
`
`Town
`
`of
`
`Smithtown
`
`be
`
`corrected
`
`and
`
`reduced
`
`to
`
`read
`
`as
`
`follows:
`
`Tax
`
`Year
`
`Tax
`Map
`Description
`
`2011/12
`
`800/2/7/7.000
`
`2012/13
`
`800/2/7/7.000
`
`2013/14
`
`800/2/7/7.000
`
`2014/15
`
`800/2/7/7.000
`
`2015/16
`
`800/2/7/7.000
`
`2016/17
`
`800/2/7/7.000
`
`Original
`
`Assessed
`
`Value
`
`$6,185
`
`$6,385
`
`$6,385
`
`$6 , 385
`
`$6,385
`
`$6,385
`
`Total
`
`Final
`
`Total
`
`Assessed
`
`Value
`
`$4,685
`
`$4,885
`
`$4,885
`
`Reduction
`
`$1,500
`
`$1,500
`
`$1,500
`
`$4,
`
`885
`
`$1,
`
`500
`
`$4,885
`
`$4,885
`
`$1,500
`
`$1,500
`
`ORDERED,
`
`that
`
`Respondents
`
`shall
`
`forthwith
`
`correct
`
`the
`
`thereon
`
`that
`
`the
`
`same
`
`have
`
`been
`
`corrected
`
`assessment
`
`rolls
`
`and
`
`note
`
`pursuant
`
`to
`
`this
`
`Order,
`
`and
`
`it
`
`is
`
`further
`
`ORDERED
`
`AND
`
`ADJLTGED,
`
`that
`
`the
`
`Comptroller
`
`of
`
`the
`
`County
`
`of
`
`Suffolk,
`
`upon
`
`service
`
`of
`
`two
`
`(2)
`
`certified
`
`copies
`
`of
`
`this
`
`Order
`
`and
`
`Judgment,
`
`together
`
`with
`
`a
`
`true
`
`copy
`
`of
`
`the
`
`Stipulation
`
`of
`
`Settlement
`
`to
`
`which
`
`shall
`
`be
`
`attached
`
`a
`
`Suffolk
`
`County
`
`Form
`
`74(b)
`
`signed
`
`by
`
`the
`
`Assessor
`
`of
`
`the
`
`Town
`
`of
`
`Smithtown,
`
`shall
`
`refund,
`
`within
`
`ninety
`
`(90)
`
`days
`
`from
`
`the
`
`date
`
`of
`
`service
`
`upon
`
`the
`
`Office
`
`of
`
`the
`
`County
`
`-3-
`
`
`
`Comptroller
`
`to
`
`Cronin
`
`& Cronin
`
`Law
`
`Firm,
`
`PLLC,
`
`with
`
`offices
`
`at
`
`200
`
`Old
`
`Country
`
`Road,
`
`Suite
`
`470,
`
`Mineola,
`
`New
`
`York
`
`11501,
`
`as
`
`attorney
`
`for
`
`Petitioner,
`
`paid,
`
`the
`
`amount
`
`of
`
`all
`
`taxes
`
`and
`
`assessments
`
`that
`
`have
`
`been
`
`on
`
`account
`
`of
`
`the
`
`original
`
`assessed
`
`value
`
`in
`
`excess
`
`of
`
`the
`
`amount
`
`of
`
`such
`
`taxes
`
`and
`
`assessments
`
`based
`
`upon
`
`the
`
`reduced
`
`assessed
`
`values
`
`as
`
`herein
`
`reduced
`
`without
`
`such
`
`shall
`
`interest,
`
`provided
`
`refund
`
`be
`
`paid
`
`on
`
`or
`
`before
`
`the
`
`expiration
`
`of
`
`ninety
`
`(90)
`
`days
`
`from
`
`the
`
`date
`
`of
`
`service
`
`upon
`
`the
`
`office
`
`of
`
`the
`
`County
`
`Comptroller,
`
`upon
`
`proof
`
`that
`
`such
`
`were
`
`paid
`
`by
`
`the
`
`Petitioner
`
`on
`
`behalf
`
`of
`
`the
`
`Petitioner,
`
`and
`
`or
`
`it
`
`by
`
`is
`
`an
`
`agent
`
`and/or
`
`person
`
`acting
`
`further
`
`OPLEPED
`
`AND
`
`ADJUDGED,
`
`that
`
`if
`
`such
`
`refund
`
`shall
`
`not
`
`be
`
`made
`
`within
`
`shall
`
`the
`
`time
`
`so
`
`provided,
`
`interest
`
`be
`
`computed
`
`as
`
`follows:
`
`and
`
`shall
`
`be
`
`paid
`
`by
`
`the
`
`County
`
`Comptroller
`
`with
`
`the
`
`refund
`
`when
`
`paid
`
`___
`
`_.,
`
`by
`
`is
`
`the
`
`County
`
`Comptroller
`
`and
`
`shall
`
`be
`
`dêêsêd
`
`a County
`
`Charge,
`
`and
`
`it
`
`further
`
`ORDERED,
`
`that
`
`the
`
`"date
`
`of
`
`service"
`
`shall
`
`be
`
`deemed
`
`to
`
`be
`
`the
`
`date
`
`of
`
`receipt
`
`by
`
`the
`
`Office
`
`of
`
`the
`
`County
`
`Comptroller
`
`and
`
`the
`
`date
`
`of
`
`burden
`
`of
`
`proof
`
`as
`
`to
`
`service
`
`shall
`
`be
`
`on
`
`the
`
`Petitioner,
`
`and
`
`it
`
`is
`
`further
`
`ORDERED,
`
`that
`
`the
`
`"date
`
`of
`
`pâµsnt"
`
`by
`
`the
`
`County
`
`Comptroller
`
`shall
`
`be
`
`deemed
`
`to
`
`be
`
`the
`
`date
`
`such
`
`payment
`
`is
`
`placed
`
`in
`
`the
`
`
`by
`
`the
`
`County
`
`Comptroller
`
`and
`
`the
`
`burden
`
`of
`
`proof
`
`of
`
`the
`
`date
`
`of
`
`payment
`
`shall
`
`be
`
`on
`
`the
`
`County
`
`Comptroller,
`
`and
`
`it
`
`is
`
`further
`
`-4-
`
`
`
`ORDERED,
`
`that
`
`in
`
`the
`
`event
`
`that
`
`the
`
`taxes
`
`are
`
`unpaid
`
`and
`
`have
`
`been
`
`bill
`
`for
`
`the
`
`Town
`
`of
`
`Smithtown
`
`in
`
`accordance
`
`with
`
`the
`
`assessed
`
`valuation,
`
`the
`
`officer
`
`or
`
`officers
`
`having
`
`custody
`
`already
`
`original
`
`of
`
`said
`
`assessment
`
`rolls
`
`are
`
`hereby
`
`directed
`
`to
`
`forward
`
`to
`
`Petitioner
`
`c/o
`
`CRONIN
`
`& CRONIN
`
`LAW FIRM,
`
`PLLC
`
`with
`
`offices
`
`at
`
`200
`
`Old
`
`Country
`
`Road,
`
`Suite
`
`470,
`
`Mineola,
`
`New
`
`York
`
`11501
`
`,
`
`as
`
`attorneys
`
`for
`
`Petitioners,
`
`ROBERT
`
`PALMA/ROBERT
`
`PALMA,
`
`CHRISTOPHER
`
`PALMA,
`
`JACQUELINE
`
`PALMA,
`
`a
`
`new
`
`bill
`
`or
`
`bills,
`
`taxing
`
`Petitioner
`
`on
`
`the
`
`basis
`
`of
`
`the
`
`valuation
`
`as
`
`herein
`
`and
`
`it
`
`is
`
`further
`
`final
`
`total
`
`assessed
`
`provided,
`
`ORDERED,
`
`that
`
`upon
`
`compliance
`
`with
`
`the
`
`terms
`
`of
`
`this
`
`Order,
`
`that
`
`said
`
`tax
`
`review
`
`proceedings
`
`shall
`
`be
`
`discontinued
`
`without
`
`costs
`
`to
`
`either
`
`party
`
`as
`
`against
`
`the
`
`other,
`
`and
`
`it
`
`is
`
`further
`
`ORDERED,
`
`that
`
`if
`
`any
`
`tax
`
`proceeding
`
`initiated
`
`for
`
`any
`
`tax
`
`year
`
`is
`
`part
`
`of
`
`a
`
`consolidated
`
`petition
`
`such
`
`proceeding
`
`is
`
`severed
`
`from
`
`the
`
`consolidated
`
`action,
`
`and
`
`it
`
`is
`
`further
`
`OPTEPED,
`
`that
`
`a
`
`copy
`
`of
`
`this
`
`Order
`
`and
`
`Judgment
`
`shall
`
`be
`
`filed
`
`under
`
`the
`
`Index
`
`Number
`
`of
`
`each
`
`of
`
`the
`
`proceedings
`
`settled
`
`herein.
`
`E N T E R
`
`:
`
`J.S.
`
`C .
`
`-5-
`
`