STATE OF NEW YORK SUPREME COURT

COUNTY OF MONROE

In the Matter of the Application of CRANBERRY LANDING, LLC, Petitioner, -vsTERIE HUSEBY, THE ASSESSOR OF THE TOWN OF IRONDEQUOIT and THE TOWN OF , IRONDEQUOIT, Respondents. For a Review ofa Tax Assessment under Article 7 of the Real Property Tax Law. Index Nos. 2007/9550 2008/10422 2009110812 Tax Map No.: 092.15-1-23.1 Property Address 300 Cranberry Landing Drive NOTICE OF ENTRY

PLEASE TAKE NOTICE that the original Judgment and Order of the Honorable Kenneth R. Fisher, Justice of the Supreme Court, was granted on July 12,2010 and entered in the Office of the Clerk of Ontario County on July 14,2010. A copy of the Judgment and Order is attached hereto.

DATED:

July \ \

,2010 By:/
..:

HI~!dOlf,?BARCLA Y, LLP +
/,!,\.f
, I,~

'" II

It','
!,

1/ /

" 'James S. Grossman, Esq.

u.:

Attorneys for Petitioner Cranberry Landing, LLC Office and Post Office Address 2000 HSBC Plaza, 100 Chestnut Street Rochester, New York 14604-2404 Telephone (585) 295-4416

ROCHDOC S\5 82200\ I 307513-3026322

At a Special Term of the Supreme Court of the State of New York, held in and for the County of Monroe, at the Hall of Justice, Rochester, New York" Ii on the day ,2010.

/J

g

of

7

PRESENT:

HON. KENNETH R. FISHER

STATE OF NEW YORK SUPREME COURT

COUNTY OF MONROE JUDGMENT AND ORDER

In the Matter ofthe Application of CRANBERRY LANDING LLC, Petitioner, -vsTERIE HUSEBY, THE ASSESSOR OF THE TOWN OF IRONDEQUOIT and THE TOWN OF IRONDEQUOIT, Respondents. For a Review of a Tax Assessment under Article 7 of the Real Property Tax Law.

Index Nos. 2007-9550 2008-10422 2009-10812 Tax Years 2007-2008 2008-2009 2009-2010 Tax Acct. No. 092.15-1-23.1 300 Cranberry Landing Drive

WHEREAS,

the Petitioner has commenced

these proceedings

under Article

7 of the Real

Property Tax Law to review the assessment of certain real property located at 300 Cranberry Landing Drive in the Town of Irondequoit, County of Monroe, State of New York (Tax Map No. 092.15-1-23.1) for the taxable status date for tax years 2007-2008,2008-2009 WHEREAS, and 2009-2010; and

it is now proposed that the proceeding be settled upon the terms and conditions set

forth in the Settlement Agreement entered into between the attorneys for the respective parties; and

WHEREAS, upon reading said Settlement Agreement;
NOW, on the joint motion of Hiscock & Barclay, LLP, James S. Grossman, Esq., of counsel, attorneys for the Petitioner, and Davidson Fink, LLP, Thomas A. Fink, Esq., of counsel, attorneys for the Respondents, it is hereby

ROCHDOCS\578076\! 3075 13-3026322

ORDERED AND ADJUDGED, that the proposed settlement as set forth in the Settlement

Agreement executed by the attorneys for the respective parties be, and the same hereby is, determined to be reasonable, just and in the best interests of the Town of Irondequoit and that the same be, and hereby is, approved; and it is further
ORDERED AND ADJUDGED, that this Judgment and Order be entered and docketed in the

Monroe County Clerk's Office and that a true copy thereof, with Notice of Entry thereon, together with a true copy of the Settlement Agreement, be filed among the permanent records of the Assessor of the Town of Irondequoit; and it is further
ORDERED AND ADJUDGED, that the proceedings are discontinued, with prejudice, without

costs or disbursements against either party.

DATED:

,2010 Rochester, New York Honorable Kenneth R. Fisher, J.S.c.

-; /' (C

ENTER:

ROCHDOCS\5 7807 6\ i 3075 I3-3026322

STATE OF NEW YORK SUPREME COURT

COUNTY OF MONROE

In the Matter of the Application of CRANBERRY LANDING LLC,
Petitioner,

SETTLEMENT AGREEMENT Index Nos. 2007-9550 2008-10422 2009-10812 Tax Years 2007-2008 2008-2009 2009-2010 Tax Acct. No. 092.15-1-23.1 300 Cranberry Landing Drive

-vsTERrE HUSEBY, THE ASSESSOR OF THE TOWN OF HENRIETTA and THE TOWN OF HENRIETTA,
Respondents.

For a Review of a Tax Assessment under Article 7 of the Real Property Tax Law.

WHEREAS, Petitioner has commenced this proceeding under Article 7 of the Real Property Tax Law by which Petitioner sought to obtain judicial review and reduction of the assessments of certain real property located at 300 Cranberry Landing Drive in the Town of Irondequoit, County of Monroe, State of New York (Tax Map No. 092.15-1-23.1) for the taxable status date for tax years 2007-2008, 2008-2009 and 2009-2010; and WHEREAS, the parties entered into settlement negotiations
III

attempting to resolve their

differences in this proceeding, and WHEREAS, after due consideration of all material facts, the parties have agreed to resolve their differences without further litigation and to terminate the within proceedings; NOW, THEREFORE, IT IS HEREBY STIPULATED AND AGREED by and between the

attorneys for the respective parties hereto, as follows:
1.

The proceedings bearing Index Nos. 2007-9550, 2008-10422 and 2009-10802 shall be

discontinued on the merits and with prejudice, without costs to either party.
ROCHDOCS\S7807611 307513-3026322

2.

The total assessed value for the property located at 300 Cranberry Landing Drive, Tax Map No.

092.15-1-23.1 shall be set at $6,000,000 on the 2010 final assessment rolls of the Town of Irondequoit. 3. The total assessed value for the property located at 300 Cranberry Landing Drive, Tax Map No.

092.15-1-23.1, shall be set at $6,000,000 on the 2011,2012 and 2013 final assessment rolls of the Town of Irondequoit. 4.
It is further specifically agreed by and between the parties that the provisions of §727 of the Real

Property Tax Law ("RPTL") of the State of New York in regard to changes in assessment following litigation applies, except that the exception referenced in §727 2(a) and §727 2(b) will not apply in the event of a Town-wide revaluation. 5. This Settlement Agreement is made only for the purpose of resolving pending litigation in order to

avoid the expenses incident to such litigation and for such other reasons as the parties deem material. In no event shall the Settlement Agreement, or the contents thereof, be offered to or admitted in this proceeding if prosecution thereof is carried forward, or in any other proceeding by the parties or third parties, as competent evidence of any fact. 6. The parties agree that these proceedings be discontinued forthwith, without costs to any party, and

that a Judgment and Order to said effect may be entered.

ROCHDOCS'.578076\] 307513-3026322

STATE OF NEW YORK SUPREME COURT
CRANBERRY

COUNTY OF MONROE AFFIDAVIT Index Nos. 2007-9550 2008-10422 2009-10812 Tax Years 2007-2008 2008-2009 2009-2010 Tax Acct. No. 092.15-1-23.1 300 Cranberry Landing Drive

In the Matter of the Application of
LANDING LLC, Petitioner,

-vsTERIE HUSEBY, THE ASSESSOR OF THE TOWN OF IRONDEQUOIT and THE TOWN OF IRONDEQUOIT, Respondents.

For a Review of a Tax Assessment under Article 7 of the Real Property Tax Law.

c,

...l ...l

STATE OF NEW YORK COUNTY OF MONROE

)
) SS.:

)

Terie Huseby, being duly sworn deposes and says:
1.

That your deponent is the Assessor for the Town of Irondequoit ("Town"), County of Monroe,

State of New York. 2. That these proceedings were commenced by Petitioners to obtain judicial review under Article 7

of the Real Property Tax Law for the assessments of certain parcels of real property in the Town. 3. A Settlement Agreement to be signed by the attorneys for both parties which sets forth the

applicable tax status date, parcels of real property which are the subject of these proceedings, and the terms and conditions of the Settlement Agreement executed by the attorneys for the parties entered into on
"'Q,-~\...... the ~ day of __ r-~.(~=_..wa.-==-__ \-.-~~ .;__._ ...

2010, has been submitted to the undersigned for review by

your deponent.

After consulting with counsel for the Town, it is deponent's opinion the Settlement

Agreement is in the best interest of the Town.
ROCHDOCS\S7

807 6\ 1

307513-3026322

4.

Your deponent respectfully requests that the Court Issue an Order approving the Settlement

Agreement in the above described proceeding.

Subscribed and sworn to before me
_j

-''j //,:;/

this.:.y\?(
.,~i' V

day of

c')
'd.t._·j<_x __
/

,2010.

j, ·l--C'''c'l.-U.. -,\~ .(' /,;/ , . ,"_;'.;/ Jtf.. Notary P'id~lic 1":70;.· Co",

l<, . c'
"','.d:,t.

/ ._........

BARBARA J. GENIER Notary Public, State of New York
Commission

Qualified in Monroe County / No. 01GE6036120 /:.-U
Expires Jan. 1S, 20 ::._L

ROCHDOCS\578076\] 307513-3026322

~
NYS BOARD OF REAL PROPERTY SERVICES RP-524

C)tJIO
~ "/ (fa (J/J(J6
[rev. 03/09]

COMPLAINT ON REAL PROPERTY ASSESSMENT FOR 2010

BEFORE THE BOARD OF ASSESSMENT REVIEW FOR
PART ONE: GENERAL

Town of Irondequoit
(City, town village or county)

INFORMATION

(General information and instructions/or completing thisform are contained inform RP-524-Ins)

1. Name and telephone no. of owner(s) Cranberry Landing LLC - Lessee
(COM IDA holds fee title)

2. Mailing Address of owner(s)
301 Exchange Boulevard

RECEIVED
MAY 242010
TOWN Of IRONDEQUOIT ASSESSOR'S OFFICE

Day no. (585) 295-4416
(Representative: James S. Grossman, Esq.) _

Rochester, NY 14608

Evening no. ( 3. Name, address and telephone no. of representative of owner, if representative is filing application. (if applicable, complete Part Four on page 4.) Hiscock & Barclay, LLP (James S. Grossman, Esq.) 585-295-4416
2000 HSBC Plaza, 100 Chestnut St., Rochester, NY 14604-2404

4.

Property location
300 Cranberry Landing Drive

Street Address Irondequoit City/Town East Irondequoit School District 5. Property identification (see tax bill or assessment roll) Tax map number or section/block/lot _---'0=9..=2=.l:o...:S'---.:;_I--=2=3..:....:.1:...._ Type of property: Description: Residence --Commercial X

Village (if any) Monroe County

_

Farm --Industrial ----

Vacant land --Other -----_

-'i=n=de~p=e=nd=e=n"'-t =liv_,__,i=n./:Lg""'fa=c=il=ity...__

Assessed value appearing on the assessment roll:
6. Land=$

_

Total $ 10,310,000

7. Property owner's estimate of current full market value of property (see Part Two on page 2) $ 4,800,000
ROCHDOCS\463892\2B 307513-3026322

RP-524 [rev. 03/09]

2

PART TWO: INFORMATION NECESSARY TO DETERMINE VALUE OF PROPERTY
(If additional explanation or documentation is necessary, please attach) Information to support the value of property claimed in Part One, item 7, (complete one or more):

l. _

Purchase price of property.

. . . . . . . . . . . . . . . . . . .. .

$

a. Date of purchase: __ b. Terms: __ Cash

--- Contract

_

__

Other (explain)

c. Relationship between seller and purchaser (parent-child, in-laws, siblings, etc.): arm's length;_ _ d. Personal property, if any, included in purchase price (furniture, livestock, etc.; attach list and sales tax receipt): _ 2. _ Property has been recently offered for sale (attach copy of listing agreement, if any): _ Asking price: $ _

When and for how long: How offered:

-------------

3. _

Property has been recently appraised (attach copy): When: __ _

By Whom: _

_

Purpose of appraisal:

Appraised value: $

4. _

Description of any buildings or improvements located on the property, including year of _

construction and present condition:

5. _Buildings Cost $ Date Started:

have been recently remodeled, constructed or additional improvements made:

_

--------------------

Date Completed:

Complainant should submit construction cost details where available. 6. Property is income producing (e.g., leased or rented), commercial or industrial property and the complainant is prepared to present detailed information about the property including rental income, operating expenses, sales volume and income statements. _K_Additional supporting documentation (check if attached).

__x_

7.

ROCHDOCS\463892\2B 307513-3026322

RP-524 [rev. 03/09]

3 PART THREE: GROUNDS FOR COMPLAINT

A. UNEQUAL ASSESSMENT (Complete items 1-4) 1. The assessment is unequal for the following reason: (check a or b) a. _The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll. b._ The assessed value of real property improved by a one, two or three family residence is at a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (market) value than the assessed value of all real property on the assessment roll. 2. The complainant believes this property should be assessed at __ % of full value based on one or more of the following (check one or more): a. _ The latest State equalization rate for the city, town or village in which the property is located is _%. b._ The latest residential assessment ratio established for the city, town or village in which the residential property is located. Enter latest residential assessment ratio only if property is improved by a one, two or three family residence %. c._ Statement of the assessor or other local official that property has been assessed at %. d._ _ Other (exp lain on attached sheet). 3. Value of property from Part one #7 $ 4. Complainant believes the assessment should be reduced to $ B. EXCESSIVE ASSESSMENT (Check one or more) The assessment is excessive for the following reason(s): 1. _x_ The assessed value exceeds the full value of the property. a. Assessed value of property $ 10,310,000 b. Complainant believes that assessment should be reduced to full value of (Part one #7) $ 4,800,000 c. Attach list of parcels upon which complainant relies for objection, if applicable. 2. __ The taxable assessed value is excessive because of the denial of all or portion of a partial exemption. a. Specify exemption (e.g., senior citizens, veterans, school tax relief [STAR]) _ b. Amount of exemption claimed $ _ c. Amount granted, if any: $ _ d. If application for exemption was filed, attach copy of application to this complaint. 3. __ Improper calculation of transition assessment. (Applicable only in approved assessing unit which has adopted transition assessments.) a. Transition assessment $----b. Transition assessment claimed $ C. UNLAWFUL ASSESSMENT (Check one or more) The assessment is unlawful for the following reason(s): 1. __ Property is wholly exempt. (Specify exemption (e.g., nonprofit organization)) _ 2. __ Property is entirely outside the boundaries of the city, town, village, school district or special district in which it is designated as being located. 3. __ Property has been assessed and entered on the assessment roll by a person or body without the authority to make the entry. 4. __ Property cannot be identified from description or tax map number on the assessment roll. 5. __ Property is special franchise property, the assessment of which exceeds the final assessment thereof as determined by the State Board of Real Property Services. (Attach copy of State Board certificate.) D. MISCLASSIFICATION (Check one) The property is misclassified for the following reason (relevant only in approved assessing unit which establish homestead and non-homestead tax rates): __ Class designation on the assessment roll: _ 1.__ Complainant believes class designation should be _ 2. __ The assessed value is improperly allocated between homestead and non-homestead real property. Allocation of assessed value on assessment roll Homestead $ Non -Homestead $
ROCHDOCS\463892\2B 307513-3026322

Claimed allocation _ _

RP-524 [rev. 03/09]

4

PART FOUR: DESIGNATION OF REPRESENTATIVE TO MAKE COMPLAINT
I, , as complainant (or officer thereof) hereby designate
see attachment , to act as my representative in any and all proceedings before the board of assessment review of the city /townlvillage/county of for purposes of reviewing the assessment of my real property as it appears on the 2010 (year) tentative assessment roll of such assessing unit.

See attached authorization
Date Signature of owner (or officer thereof)

PART FIVE: CERTIFICATION
I certify that all statements made on this application are true and correct to be best of my k understand that the making of any willful false statement of material fact herein w Is bje the Penal Law relevant to the making and filing of false instruments. May~, 2010 Date ledge and belief, and I me to the provisions of

r

0 owner (or representative) s S. Grossman Es .

PART SIX: STIPULATION
The complainant (or complainant's representative) and assessor (or assessor designated by a majority of the board of assessors) whose signatures appear below stipulate that the following assessed value is to be applied to the above described ro e on the 2010 (year) assessment roll: Land $ Total $6,000,000 o (C k ox if tipulation approves exemption indicated in Part Three, section B.2. or C.l.)

Co

Assessor

Date

SPACE BELOW FOR USE OF BOARD OF ASSESSMENT REVIEW

o o o Reason: ------------------------------------------~----------------------------o o
Vote on Complaint All concur All concur except: Name Name Tentative Total assessment Transition assessment Exempt amount Taxable assessment.. (if any) .. $ $ $ assessment _ _ _ Claimed assessment Decision by Board of Assessment Review _

Disposition Unequal assessment o Excessive assessment Unlawful assessment o Misclassification Ratification of stipulated assessment 0 No change in assessment

o against o against

o abstain o abstain

o absent

o absent

$_-----

$_-----$-------$_----$_-----_ _

$_--------------

$_----------$---------------$_-------------$_---------

$_--------

Class designation and allocation of assessed value (if any): Homestead """""'''''''''''''''''''''' $ $ Non-homestead $ $ Date notification mailed to complainant
ROCHDOCS\463892\28 307513-3026322

AUTHORIZATION
The undersigned, being an aggrieved person within the meaning of the Real Property Tax Law, or an officer, partner or agent of such aggrieved person, hereby authorizes JAMES S. GROSSMAN or any attorney with the firm of HISCOCK & BARCLAY, LLP, or any employee employed by that firm, to act as agent to represent him before the Board of Assessment Review of the Town of Irondequoit with respect to the following property: Property Addresses: Tax Account No.: 300 Cranberry Landing Dr. 092.15-1-23.1

Said agents shall have the authority to perform, on his behalf, the following acts with respect to the above-referenced property: 1. To make applications for the revision of the real property assessments with the Board of Assessment Review of the Town of Irondequoit. To appear before the Board of Assessment Review of the Town of Irondequoit on Grievance Day or any adjourned date. To furnish any and all information and documents which the Board of Assessment Review deems necessary in order to make its determination on said application. To verify and file petitions for judicial review and any other documents which may be required.

2.

3.

4.

Said agents have been supplied with the information and documentation sufficient to file said applications and petitions regarding the respect in which the assessments complained of are excessive, unequal and/or unlawful.

Date: May lL,2010

Cranberry Landing LLC

ROCHDOCS\S03443\2A 307513-3026322

SUPREME COURT MONROE COUNTY

STATE OF NEW YORK SEVENTH JUDICIAL DISTRICT

IN THE MAITER OF THE APPLICATION UNDER ARTICLE 7 OF THE REAL PROPERTY TAX LAW BY RONALD BENDERSON AND DAVID H. BALDAUF AS TRUSTEES UNDER A TRUST AGREEMENT DATED SEPTEMBER 22, 1993 KNOWN AS THE RANDALL BENDERS ON 1993-1 TRUST,
Petitioners,

STIPULATION AND ORDER OF SETTLEMENT

vs. THE TOWN OF IRONDEQUOIT, NEW YORK, AND ITS ASSESSOR AND BOARD OF ASSESSMENT REVIEW,
Respondents.

Index Nos. 2008·10427 & 2009·10941

WHEREAS, Petitioners RONALD BENDERSON AND DAVID H. BALDAUF AS TRUSTEES
UNDER A TRUST AGREEMENT DATED SEPTEMBER 22, 1993 KNOWN AS THE RANDALL BENDERS ON 1993-1 TRUST ("Petitioners") commenced the above-captioned proceedings (the

"Proceedings") against the Respondents the Town of Irondequoit and its Assessor and Board of Assessment Review (collectively, the "Town") to review the assessment of the real property located 1285 E. Ridge Road, SBL No. 91.08-2-84 (the "Property"), for the tax years 2008-2009 and 2009-2010 pursuant to Article 7 of the Real Property Tax Law ("RPTL").

WHEREAS, Petitioners and Town (collectively "the Parties") have agreed to resolve their
differences without further litigation and settle this proceeding, upon the terms and conditions of this Stipulation of Settlement and Order ("Stipulation and Order"); and

WHEREAS, Petitioners have authorized their attorneys, Hiscock & Barclay, LLP, Mark R.
McNamara, Esq., of Counsel, the Town has authorized its attorneys, Davidson Fink LLP, Fatimat O. Reid, Esq. of counsel, to enter into this Stipulation and Order settling this proceeding; and

WHEREAS, the proposed settlement is in the best interest of the Parties hereto;

ALLIBO 1\265472\1

- 1-

IT IS THEREFORE STIPULATED AND ORDERED, that the Proceedings are discontinued with prejudice; and it is further STIPULATED AND ORDERED, that the Property's assessment on the 2010 Assessment Roll be set at $1,400,000; and it is further STIPULATED AND ORDERED, that the Parties agree that the provisions of RPTL § 727 shall apply to the Stipulation and Order's terms; and it is further STIPULATED AND ORDERED, that the Property shall be assessed at $1,400,000 on the 2011 and 2012 assessment rolls; and it is further STIPULATED AND ORDERED, that the Town Assessor shall make the entries with respect to the Town's [mal 2010 Assessment Roll in a manner consistent with the provisions of this Stipulation and Order, and it is further STIPULATED AND ORDERED, that once the Town has complied with the terms of this

Stipulation and Order and set the assessed valuations of the properties on the Assessment Rolls as detailed above, the Proceedings shall be deemed dismissed with prejudice and without the need for any further

action by any party; and it is further STIPULATED AND ORDERED, that this Stipulation and Order, any portion thereof, as well as

all facts pertaining to the negotiation and execution of this Stipulation and Order shall be inadmissible in any subsequent action or proceeding before any court of law or administrative body for any purpose,

except that this Stipulation and Order and its provisions shall be admissible in any action or proceeding for enforcement of its provisions; and it is further STIPULATED AND ORDERED, that this Stipulation and Order encompasses the entire

understanding of the Parties.

ALLmOl \265472\1

-2-

"

DATED:

Buffalo, New York January _, 2010

DATED:

Rochester, New York January _, 2010

HISCOCK & BARCLAY, LLP

DAVIDSON FINK LLP

By: MarkR. McNamara, Esq. Attorneys for the Petitioners 1100 M&T Center 3 Fountain Plaza Buffalo, New York 14203-1414

_

By:, Fatimat O. Reid, Esq. Attorneys for the Town 28 East Main Street, Suite 1700 Rochester, New York 14614

__

DATED:

January _, 2010 Rochester, New York

SO ORDERED:

Hon. Kenneth R. Fisher, J.S.C.
ENTER:

ALLmo 1\265472\1

-3-

NYS BOARD OF REAL PROPERTY

SERVICES

RP-524

[rev. 03/09]

COMPLAINT ON REAL PROPERTY ASSESSMENT FOR 2010 BEFORE THE BOARD OF ASSESSMENT REVIEW FOR Town of Irondeguo it
(City, town village or county)

PART ONE: GENERAL INFORMATION
(General information and instructions for completing this farm are contained inform RP-524-Ins)

1. Name and telephone no. of owner( s)
Cranberry Landing LLC - Lessee
(COMIDA holds fee title)

2. Mailing Address of owner(s)
301 Exchange Boulevard Rochester, NY 14608

RECEIVED
MAY 24

Day no. (585) 295-4416
(Representative: James S. Grossman, Esq.) _

zmo

Evening no. (

TOWN Of IRONOEQlJOtY ASSESSOR'S OFFICE

3. Name, address and telephone no. of representative of owner, if representative is filing application. (if applicable, complete Part Four on page 4.) Hiscock & Barclay, LLP (James S. Grossman, Esq.) 585-295-4416 2000 HSBC Plaza, 100 Chestnut St., Rochester, NY 14604-2404 4. Property location 300 Cranberry Landing Drive Street Address Irondequoit City/Town' East Irondequoit School District 5. Property identification (see tax bill or assessment roll) Tax map number or sectionlblockllot _-"0:...::9.=2-'-'.1:=5_-1'"--.=2.::::,3.!..::.1'-Type of property: Residence --Commercial X Farm --Industrial ---_ Vacant land --Other -----_

Village (if any) Monroe County

Description:

~i,-",nd".,e~p"",en=d,",e=n",-t ~liv_'_'i'-"'nl:>-g~fa=c~il""ity.J--

Assessed value appearing on the assessment roll: 6. Land=$ __ Total $ 10,310,000

7. Property owner's estimate of current full market value of property (see Part Two on page 2) $ 4,800,000
ROCHDOCS\463892\2B 307513-3026322

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