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205.2018 Authorizing Settlement of Property Assessment Cases Filed by LG Campsites LLC and Key Lock LLC RESOLUTION AUTHORIZING SETTLEMENT OF PROPERTY ASSESSMENT CASES FILED BY LAKE GEORGE CAMPSITES LLC AND KEY LOCK LLC RESOLUTION NO.: 205, 2018 INTRODUCED BY: Mr. Anthony Metivier WHO MOVED ITS ADOPTION SECONDED BY: Mr. George Ferone WHEREAS, Lake George Campsites LLC and Key Lock LLC/Key Lock Prime Storage LLC ("Petitioners") filed Article 7 Real Property Assessment Review cases against the Town challenging the 2011 through 2017 assessments on real property located at 1053 State Route 9, Queensbury, New York (Tax Map Parcel 4295.12-1-6) and 25 Triangle Park, Queensbury, New York(Tax Map Parcel# 303.15-1-2), and WHEREAS, it appears to be in the best interests of the Town to avoid the significant costs that would result if the litigation continues and goes to trial, and WHEREAS, the Town Assessor now recommends proposed settlement terms which have been negotiated with Petitioner, and WHEREAS, it is anticipated that the Queensbury Union Free School District will approve the proposed settlement terms, NOW, THEREFORE, BE IT RESOLVED, that the Town Board hereby approves the proposed settlement of the tax assessment cases filed by Lake George Campsites LLC and Key Lock LLC/Key Lock Prime Storage LLC for assessments years 2011 through 2017 as follows: 1) All proceedings related to the Key Lock property located at 25 Triangle Park (Tax Map Parcel 4303.15-1-2) shall be discontinued without any reduction to the assessed values; and 2) The assessments for the Lake George Campsites property located at 1053 State Route 9, Queensbury, New York (Tax Map Parcel 4295.12-1-6) shall be reduced as follows: Assessment Assessed Value Reduced Assessed Reduction Year Value Amount 2011 $1,037,400 $812,000 ($225,400) 2012 $1,037,400 $874,000 ($163,400) 2013 $1,037,400 $783,100 ($254,300) 2014 $1,037,400 $711,350 ($326,050) 2015 $1,196,200 $995,000 ($201,200) 2016 $1,196,200 $995,000 ($201,200) 2017 $1,196,200 $995,000 ($201,200) 3) Refunds shall be paid based on the assessment reductions; and 4) Section 727 of the Real Property Tax Law will apply, fixing the assessments for Tax Map Parcel 4295.12-1-6 at $995,000 for the 2018, 2019 and 2020 Assessment Rolls unless the property is further improved or the assessment is subject to some other exception under Section 727; and BE IT FURTHER, RESOLVED, that unless otherwise ordered by the Court, refunds based upon the assessment reductions shall be paid without interest provided they are paid within ninety (90) days after Petitioners serve a copy of the filed Court Order approving the settlement, with Notice of Entry, on the Town together with a Demand for Payment, and BE IT FURTHER, RESOLVED, that approval of this Settlement Agreement is contingent upon Town Counsel's review and approval of the Stipulation of Settlement and Order, and BE IT FURTHER, RESOLVED, that the Town Board further authorizes and directs the Town Supervisor, Town Assessor, Town Clerk and/or Town Counsel to execute settlement documents and take any additional steps necessary to effectuate the proposed settlement in accordance with the terms of this Resolution. Duly adopted this 21St day of May, 2018, by the following vote: AYES Mr. Ferone, Mr. Strough, Mr. Metivier NOES None ABSENT: Mrs. Atherden, Mrs. Switzer