FILED: QUEENS COUNTY CLERK 09/25/2018 10:46 AM
`NYSCEF DOC. NO. 1
`
`INDEX NO. 800365/2018
`
`RECEIVED NYSCEF: 09/25/2018
`
`Attorney
`
`Group
`
`No.
`
`2
`
`Index
`
`No.
`
`2018
`
`Borough
`
`of:
`
`Queens
`
`PETITION
`
`Taxes
`
`of
`
`2018-2019
`
`SUPREME COURT 0F THE STATE
`
`0F NEW YORK
`
`COUNTY OF QUEENS
`------------------
`
`In
`
`the
`
`Matter
`
`of
`
`the
`
`Application
`
`AREC 20,
`
`LLC
`
`-------
`
`of
`
`-----------
`
`Petitioner,
`
`-against-
`
`THE TAX COMMISSION
`
`OF THE CITY
`
`OF NEW YORK
`
`and
`THE COMMISSIONER
`OF NEW YORK,
`
`OF FINANCE
`
`OF THE CITY
`
`_____
`
`Block
`
`1016
`
`Respondents.
`________________________________--
`
`Lot
`
`98
`
`Address
`
`26-45
`
`BROOKLYN QUEENS
`
`EXPWY WEST
`
`TO THE SUPREME COURT OF THE STATE OF NEW YORK
`
`The
`
`Petitioner
`
`above
`
`named
`
`shows
`
`and
`
`that:
`
`respectfully
`
`alleges
`
`1.
`
`At
`
`all
`
`times
`
`hereinafter
`
`the
`
`petitioner
`
`is
`
`a
`
`limited
`
`of
`
`City
`of
`hereof,
`
`New
`
`by
`New
`
`and
`
`the
`
`of
`
`certain
`
`described
`
`in
`
`Schedule
`
`mentioned,
`real
`
`in
`property
`A annexed
`
`the
`
`Borough
`
`hereto
`
`was
`
`and
`II
`sti
`of Queens,
`and made
`part
`
`Owner
`is
`property
`number
`by which
`fiscal
`year
`July
`
`lity
`which
`
`ccmpany
`real
`
`and
`
`for
`
`Iot
`the
`
`I iabi
`
`York,
`block
`
`York
`
`UHAUL
`
`the
`
`1,
`
`said
`2018
`
`property
`to
`June
`
`was
`
`designated
`2019.
`
`30,
`
`on
`
`the
`
`tax
`
`maps
`
`of
`
`the
`
`City
`
`of
`
`1 of 5
`
`

`

`FILED: QUEENS COUNTY CLERK 09/25/2018 10:46 AM
`NYSCEF DOC. NO. 1
`
`INDEX NO. 800365/2018
`
`RECEIVED NYSCEF: 09/25/2018
`
`2.
`Assessment
`Property
`the
`Commissioner
`described
`in
`books
`and
`
`kept
`"4"
`
`in
`
`of
`
`of
`Schedule
`the
`Schedule
`
`During
`Bureau
`
`the
`
`of
`
`Finance,
`A and
`of
`
`office
`
`A.
`
`time
`the
`in
`caused
`said
`
`provided
`
`City
`accordance
`the
`Real
`
`of
`
`for
`law,
`by
`an
`New York,
`did
`with
`law,
`assessed
`valuations
`Assessment
`
`one
`
`of
`
`agency
`assess
`to
`Bureau
`
`assessors
`the
`the
`under
`said
`the
`entered
`as
`shown
`
`be
`
`Property
`
`the
`
`Real
`of
`
`of
`jurisdiction
`real
`in
`
`property
`detai
`I
`Columns
`
`in
`
`in
`
`the
`"3"
`
`Between
`io
`publ
`aggrieved
`writing
`to
`
`be
`in
`law
`
`have
`to
`
`were
`
`open
`
`claiming
`application
`provided
`constituted
`the
`City
`erroneous
`
`3.
`for
`
`to
`
`by
`
`of
`
`in
`
`1,
`
`March
`period
`of
`
`15,
`
`2018
`such
`or
`assessed
`said
`to
`the
`oath
`assessments
`and
`correct
`
`time
`
`by
`property,
`of
`City
`Commission
`real
`that
`
`property
`the
`
`that
`law,
`
`books
`
`said
`petitioner,
`made
`duly
`New York,
`as
`been
`having
`for
`taxation
`assessments
`were
`
`duly
`
`in
`
`January
`inspection,
`by
`under
`such
`review
`In
`said
`assessments
`reason
`ief.
`
`(by
`
`rel
`
`application,
`were
`of
`
`law,
`by
`New York.
`that
`the
`unequal
`appropriate
`
`misclassified,
`and
`demanded
`
`(by
`and
`
`ity),
`
`and
`further
`valuation
`Tax
`Commission
`sa id
`corrected,
`al
`I
`assessments
`petitioner
`excessive
`inequal
`
`the
`2018,
`as
`provided
`said
`real
`of
`the
`Tax
`of
`claimed
`reason
`
`of
`
`overvaluation),
`reason
`
`of
`
`i
`
`I
`
`legality)
`
`unlawful(by
`
`4.
`determination
`amounts
`shown
`
`final
`the
`
`Thereafter,
`on
`said
`Columns
`
`in
`
`on
`
`or
`
`about
`
`appl
`"3"
`
`ication,
`and
`
`May
`and
`"4"
`
`25,
`the
`of
`
`2018,
`assessments
`Schedule
`
`the
`
`Tax
`were
`A hereof.
`
`Commission
`confirmed
`
`duly
`as
`
`rendered
`final
`
`in
`
`a
`
`5.
`
`City
`
`taxation
`
`prepared,
`accordance
`petitioner'
`
`Counci
`
`rolls
`
`of
`
`the
`
`I
`
`July
`of
`the
`"3"
`
`real
`1,
`the
`said
`and
`
`fiscal
`
`City
`
`in
`
`subject
`
`to
`2019
`in
`
`were
`
`A and
`
`the
`
`in
`the
`certified
`with
`law,
`s
`real
`said
`I
`proceeded
`
`property
`thereon
`
`the
`Thereafter,
`of
`New York
`and
`delivered
`which
`assessment
`as
`for
`
`assessment
`for
`the
`to
`the
`rolls
`shown
`the
`
`levying
`
`year
`Counci
`contained
`Columns
`and
`
`col
`
`lection
`
`property
`June
`2018
`to
`30,
`New York
`of
`City
`assessments
`upon
`"4"
`of
`Schedule
`taxes.
`
`of
`
`City
`
`6.
`
`The
`value
`
`I
`
`said
`of
`
`the
`
`ful
`sell
`under
`claimed
`value
`assessment
`specified
`value
`Real
`
`of
`the
`
`to
`
`the
`
`assessments
`the
`real
`circumstances
`"5"
`of
`each
`as
`with
`Section
`which
`the
`
`for
`
`lot
`
`receive
`
`ordinary
`in
`Column
`specified
`for
`each
`fa i
`to
`
`Is
`
`tax
`
`comply
`Tax
`Law
`exemption
`to
`
`Property
`an
`law
`fai
`
`in
`sum for
`
`are
`property.
`
`excessive
`The
`
`on
`
`Schedule
`tax
`set
`the
`
`"5"
`
`the
`
`(a)
`the
`
`assessed
`real
`date
`
`that
`which
`taxable
`of
`less
`of
`increases
`real
`
`said
`
`real
`
`or
`
`the
`
`property
`owner
`the
`assessments
`assessment"
`
`said
`status
`over-valuation
`the
`claimed
`Schedule
`A;
`in
`assessed
`fai
`led
`thereof
`are
`as
`
`valuation
`
`property
`as
`is
`shown
`the
`actual
`full
`taxable
`set
`
`is
`correct
`(b)
`
`the
`value
`receive
`is
`entitled
`excessive
`bui
`
`to
`
`al
`
`I
`
`in
`
`in
`
`a
`
`exceeds
`would
`the
`total
`value
`assessed
`in
`forth
`a portion
`or
`pursuant
`that
`course
`
`of
`
`property
`construction
`
`authorizing
`led
`to
`pursuant
`
`to
`
`the
`statutory
`The
`A.
`extent
`lot
`(Column
`"4"),
`forth
`in
`Column
`I imitations
`of
`1805;
`(c)
`said
`exemption:
`a
`land
`Administrative
`
`property
`and
`(d)
`"progress
`Code
`
`only
`
`Section
`
`11-209.
`
`Iding
`
`the
`
`7.
`Section
`assessment
`
`RPTL
`the
`
`under
`243,
`previous
`
`immediately
`of
`the
`Section
`
`land
`489
`
`Where
`489
`has
`dwel
`
`the
`and
`been
`I ing
`the
`
`existing
`appearing
`commencement
`preceding
`and
`other
`any
`improvements,
`and
`Administrative
`Section
`
`subject
`property
`the
`Administrative
`unlawful
`ly
`on
`
`is
`fully
`Code
`
`of
`in
`increased
`the
`assessment
`alteration
`those
`11-243.
`
`or
`the
`excess
`rol
`
`exempt
`partially
`New York,
`of
`City
`the
`of
`assessment
`the
`after
`taxable
`improvements
`plus
`the
`provisions
`
`from
`taxation
`Section
`of
`
`11-
`
`date
`
`the
`status
`the
`value
`RPTL
`
`of
`
`is
`and
`under
`
`of
`
`Code
`
`the
`than
`
`made
`
`unequal
`valuations
`
`in
`
`8.
`that
`of
`
`The
`
`they
`other
`
`(a)
`
`sa id
`have
`
`assessments
`been
`made
`real
`property
`
`at
`
`are
`erroneous
`by
`a
`higher
`proportionate
`on
`the
`assessment
`
`reason
`
`rolls
`
`of
`inequality
`valuation
`of
`the
`
`City
`
`than
`for
`
`and
`the
`the
`
`are
`assessed
`same
`
`-2.-
`
`2 of 5
`
`

`

`FILED: QUEENS COUNTY CLERK 09/25/2018 10:46 AM
`NYSCEF DOC. NO. 1
`
`INDEX NO. 800365/2018
`
`RECEIVED NYSCEF: 09/25/2018
`
`year,
`officer.
`unequal
`Schedule
`Schedule
`
`and/or
`(b)
`extent
`The
`equal
`is
`A and
`A.
`
`other
`
`of
`the
`to
`15% of
`
`real
`property
`such
`inequality
`difference
`amount
`
`within
`and
`between
`specified
`
`the
`
`the
`the
`the
`as
`
`same
`extent
`actual
`cla
`the
`
`class
`to
`total
`imed
`
`on
`which
`
`roll
`same
`the
`sa id
`assessments
`assessed
`value
`value
`for
`each
`
`unit
`
`by
`
`as
`
`same
`
`the
`are
`
`set
`set
`
`forth
`forth
`
`in
`in
`
`it
`
`improperly
`
`9.
`
`RPTL
`the
`
`Section
`scope
`
`I
`
`imits
`
`is
`720(3)
`of
`evidence
`
`unlawful,
`to
`
`be
`
`improper
`adduced
`
`by
`
`unconstitutional
`and
`petitioner.
`
`in
`
`that
`
`10.
`
`The
`
`assessments
`
`are
`
`i
`
`I legal
`
`and
`
`unlawful
`
`in
`
`that
`
`they
`
`were
`
`made
`
`contrary
`
`to
`
`law.
`
`the
`
`should
`
`have
`
`been
`
`11.
`whol
`
`ly
`
`The
`exempt
`
`assessments
`from
`taxation.
`
`are
`
`i
`
`llegal
`
`and
`
`unlawful
`
`in
`
`that
`
`property
`
`sent
`during
`remained
`
`12.
`or
`
`open
`
`unlawful,
`Charter
`
`unlawful,
`versus
`assessment,
`meant
`by
`
`improper,
`Section
`improper
`commercial
`and
`residential
`
`Where
`subsequent
`ic
`for
`publ
`defective
`and
`
`a
`
`notice
`to
`the
`
`inspection,
`and
`Administrative
`unconstitutional
`and
`fai
`
`1512
`
`and
`
`property
`unconstitutionally
`real
`
`estate.
`
`increasing
`time
`the
`the
`
`void
`
`to
`Is
`vague
`
`the
`books
`notice
`that
`in
`Code
`that
`in
`provide
`in
`
`that
`
`assessments
`of
`the
`annual
`
`of
`
`to
`
`the
`record
`increase
`with
`
`subject
`of
`
`was
`property
`valuation
`assessed
`the
`assessments
`New York
`is
`Section
`1512
`of
`favor
`residential
`an
`increased
`define
`
`is
`
`City
`
`what
`
`is
`
`comply
`Charter
`
`in
`
`of
`
`adequately
`
`Is
`
`purporting
`fai
`Is
`it
`to
`11-211:
`Section
`discriminates
`it
`adequate
`notice
`it
`fai
`to
`
`Article
`
`At
`
`al
`
`the
`
`of
`the
`
`of
`
`8,
`
`ful
`
`fiscal
`any
`average
`
`discriminating
`"taxable"
`
`reason
`
`of
`
`assessment
`
`City
`law
`
`13.
`Section
`10,
`exclusive
`year,
`of
`I
`value
`between
`estate
`
`I
`times
`provides
`of
`taxable
`of
`
`its
`types
`so
`that
`
`having
`
`effectively
`
`real
`their
`
`herein
`that
`debt
`
`estate
`
`the
`
`properties,
`rate
`tax
`granted
`
`the
`relevant,
`real
`estate
`tax
`service
`requirements,
`real
`for
`the
`respondents
`exceeds
`exemptions
`
`not
`
`Constitution
`revenues
`I
`shal
`five
`latest
`have
`reduced
`constitutional
`from
`taxation
`
`the
`
`New York,
`of
`State
`New York
`in
`of
`of
`2-1/2%
`years.
`That
`value
`the
`limitations
`certain
`
`the
`
`by
`
`of
`
`by
`premises.
`
`City
`exceed
`fiscal
`
`to
`
`14.
`has
`
`Where
`made
`
`been
`
`petitioner'
`
`contrary
`
`s
`
`to
`
`property
`RPTL
`
`Section
`
`is
`
`a
`
`cooperative
`581
`and/or
`
`or
`RPL
`
`condominium,
`Sec.
`339-y.
`
`the
`
`and
`property
`that
`
`the
`
`of
`
`the
`
`in
`
`that
`
`the
`
`rol
`
`Is
`
`of
`
`Property
`at
`a
`
`the
`Tax
`uniform
`uniform
`
`15.
`These
`New York
`of
`are
`I
`requires
`that
`al
`percentage
`of
`value
`percentage.
`
`assessments
`i
`Ilegal
`real
`and
`
`all
`and
`unlawful
`each
`in
`assessments
`
`assessments
`Section
`unit
`said
`
`assessing
`on
`
`on
`305(2)
`shall
`I
`
`rol
`
`are
`
`assessment
`the
`Real
`assessed
`assessed
`
`of
`be
`not
`
`at
`
`such
`
`gross
`sales
`45% of
`gross
`is
`not
`assessed
`is
`class
`not
`Constitutions.
`
`16.
`
`price,
`sales
`
`at
`authorized
`
`Where
`the
`price
`a
`uniform
`
`assessment
`the
`assessment
`is
`constitute
`percentage
`RPTL
`Section
`
`by
`
`the
`
`of
`unlawful
`an
`unlawful
`of
`value
`1802
`or
`
`parcel
`subject
`that
`parcels
`in
`and
`separate
`required
`by
`the
`New York
`
`set
`based
`assessment
`real
`
`has
`been
`whose
`class
`RPTL
`State
`
`of
`Section
`and
`
`property
`305(2)
`United
`
`and
`States
`
`on
`
`is
`
`45% of
`based
`on
`which
`which
`
`17
`denied
`
`ly
`
`wrongful
`Administrative
`herein.
`
`The
`a
`
`Code,
`
`assessments
`to
`
`are
`correct
`11-208.
`
`i
`
`llegal
`the
`1 that
`
`hearing
`Section
`
`and
`assessment
`is
`
`unconstitutional,
`
`unlawful
`in
`
`in
`question
`
`that
`
`respondents
`pursuant
`its
`
`face
`
`to
`and
`
`have
`
`as
`
`applied
`
`on
`
`-3-
`
`3 of 5
`
`

`

`FILED: QUEENS COUNTY CLERK 09/25/2018 10:46 AM
`.
`NYSCEF DOC. NO. 1
`
`INDEX NO. 800365/2018
`
`RECEIVED NYSCEF: 09/25/2018
`
`18.
`
`four
`
`of
`valuation
`
`Petitioner'
`
`instead
`petitioner'
`
`of
`
`between
`class
`
`of
`
`tax
`
`the
`s
`
`s property
`appropriate
`results
`parcel
`two
`or more
`is
`
`arbitrary,
`
`19.
`
`The
`
`or
`421-A
`capricious,
`
`any
`
`denial
`appl
`icable
`
`of
`
`contrary
`
`ful
`
`the
`statute
`to
`law
`
`or
`three
`designation
`assessed
`determination
`
`Section
`
`arbitrary,
`excessive.
`
`misclassified
`petitioner'
`
`been
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`
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`
`petitioner
`
`21.
`named
`
`Reference
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`
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`
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`
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`
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`Property
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`
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`
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`
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`
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`
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`
`petitioner
`
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`
`Supreme
`
`WHEREFORE,
`aforementioned
`
`petition,
`
`erroneous,
`misclassification
`said
`
`final
`
`determination
`
`that
`
`of
`
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`
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`
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`
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`
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`
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`
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`
`the
`
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`
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`
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`
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`
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`
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`
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`
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`
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`
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`
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`
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`
`evidence
`
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`
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`
`your
`
`petitioner
`
`to
`
`show
`
`the
`
`unjust,
`
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`that
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`
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`
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`under
`
`to
`
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`
`and
`
`unequal
`
`assessments
`
`of
`
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`
`real
`
`said
`
`assessments
`
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`for
`
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`
`reduced
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`
`to
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`and
`
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`
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`on
`
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`same
`
`all
`
`properties
`
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`assessed
`on
`
`rolls,
`shall
`
`for
`
`be
`
`the
`the
`
`same
`
`same
`
`at
`assessed
`of
`assessments
`
`a
`rolls
`
`so
`
`year,
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`
`wi
`
`II
`
`and
`
`that
`
`equality
`that
`
`so
`
`any
`with
`
`excessive
`
`law,
`
`transition
`and
`for
`
`such
`
`accordance
`with
`
`costs.
`
`unequal,
`to
`
`proportionate
`real
`
`ordinary
`assessments
`the
`same
`
`of
`
`circumstances
`of
`other
`
`class
`
`assessed
`
`property
`valuation
`and/or
`
`other
`
`that
`equality
`percentage
`
`and
`
`result,
`assessments
`other
`and
`
`so
`so
`
`for
`
`further
`
`property
`assessments
`said
`
`of
`that
`
`I I
`wi
`assessments
`
`result,
`wi
`
`that
`be
`
`and
`I I not
`be
`
`that
`
`the
`
`current
`relief
`
`not
`
`assessments
`and
`as
`
`subsequent
`the
`Court
`
`tax
`
`may
`
`contrary
`years
`be
`deem proper,
`
`law,
`reduced
`
`and
`in
`
`together
`
`-4-
`
`4 of 5
`
`

`

`FILED: QUEENS COUNTY CLERK 09/25/2018 10:46 AM
`NYSCEF DOC. NO. 1
`
`INDEX NO. 800365/2018
`
`RECEIVED NYSCEF: 09/25/2018
`
`Borough:
`Petitioner:
`
`QUEENS
`AREC 20,
`
`LLC
`
`SCHEDULE
`
`A
`
`For
`
`the
`
`period
`
`commencing
`
`July
`
`1. 2018 and ending
`
`June 30,
`
`2019
`
`1
`
`Block
`
`1016
`
`2
`
`Lot
`
`98
`
`3
`
`Land
`
`4
`
`5
`
`ASSESSMENT
`
`Claimed
`
`Value
`
`of
`
`Land
`
`&
`
`Land
`
`& Improveisents
`
`Improvements
`
`2,016,000
`
`5,099.850
`
`765,000
`
`Dated:
`
`New York,
`
`N.Y.
`
`f
`
`L1
`
`2018
`
`CARLOS(VIZCARRA
`
`Weiss
`
`Liebman
`
`& Lindemann,
`
`LLP
`
`SIGN
`
`Tuchman
`Attorneys
`
`Korngold
`for
`
`Petitioner
`Street
`
`45th
`
`6 East
`New York,
`687-3747
`(212)
`
`NY 10017
`
`STATE
`
`OF
`
`COUNTY OF
`
`CARLOS
`
`Maricopa
`
`)
`)
`
`ss:
`
`petitioner
`
`VIZCARRA,
`herein:
`
`being
`that
`
`sworn,
`duly
`deponent
`
`deposes
`has
`read
`
`and
`and
`
`says:
`
`that
`
`knows
`
`the
`
`deponent
`contents
`
`is
`the
`
`of
`
`PRESIDENT
`
`of
`
`the
`petition;
`
`foregoing
`stated
`
`the
`
`same
`
`is
`
`true
`
`of
`
`deponent·s
`
`own
`
`alleged
`
`on
`
`information
`
`and
`
`belief,
`
`knowledge,
`and
`as
`
`except
`
`as
`
`to
`
`the
`
`matters
`
`therein
`
`to
`
`be
`
`to
`
`those
`
`matters
`
`deponent
`
`believes
`
`it
`
`to
`
`be
`
`true.
`
`Sworn
`
`to
`
`before
`
`me this
`
`of Au
`
`day
`
`uc,†
`
`,
`
`2018.
`
`Notary
`Signs
`
`CARLOS
`
`VIZCARRA
`
`SIGN
`
`-5-
`
`5 of 5
`
`Notary Public State of Arizona
`MeHoopa County
`Codle Church
`MyClemmistonExpires07/14/2020
`
`