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106.2009 RESOLUTION AUTHORIZING SETTLEMENT OF PENDING ARTICLE 7 REAL PROPERTY ASSESSMENT CASES COMMENCED BY TOP OF THE WORLD GOLF RESORT, INC., JIM FEENEY; LOST CHALETS, LLC; TOP OF THE WORLD WATER CO., INC.; AND TOP OF THE WORLD SEWER CO., INC. RESOLUTION NO.: 106, 2009 INTRODUCED BY: Mr. Anthony Metivier WHO MOVED ITS ADOPTION SECONDED BY: Mr. Ronald Montesi WHEREAS, Top of the World Golf Resort, Inc., Jim Feeney, Lost Chalets, LLC, Top of the World Water Co., Inc., and Top of the World Sewer Co., Inc., (Top of the World) previously commenced Article 7 Real Property Assessment Review cases in 2005 and 2006 against the Town of Queensbury concerning the assessment on certain properties located at 441 Lockhart Mountain Road, Town of Queensbury – Tax Map Nos.:252-1-5.1, 252-1-6, 252-1-12, 252-1- , ( 13.1, 252-1-13.2, 252-1-15, 252-1-16, 252-1-18, 252-1-19, 252-1-27 and 265-1-53hereinafter the “Property”), and WHEREAS, the Town Assessor has reviewed the cases with Town Counsel and the Assessor has recommended a settlement proposal to the Town Board, and WHEREAS, it is anticipated that the Lake George Central School District will approve the proposed settlement, NOW, THEREFORE, BE IT RESOLVED, that the Queensbury Town Board hereby approves the settlement of the pending Article 7 proceedings filed by Top of the World Golf Resort, Inc., Jim Feeney, Lost Chalets, LLC, Top of the World Water Co., Inc., and Top of the World Sewer Co., Inc., (Top of the World) as follows: 1.The assessments on the Property on the 2005 and 2006 assessment rolls shall be set as follows: 441 Lockhart Mountain Road, Town of Queensbury - Tax Map No.: 252-1-5.1: ASSESSMENT ROLL CURRENT ASSESSMENT REDUCED ASSESSMENT 2005 $459,700 $39,500 2006 $459,700 $39,500 441 Lockhart Mountain Road, Town of Queensbury - Tax Map No.: 252-1-6: ASSESSMENT ROLL CURRENT ASSESSMENT REDUCED ASSESSMENT 2005 $185,500 $5,000 2006 $185,500 $5,000 441 Lockhart Mountain Road, Town of Queensbury - Tax Map No.: 252-1-12: ASSESSMENT ROLL CURRENT ASSESSMENT REDUCED ASSESSMENT 2005 $94,200 $94,200 2006 $94,200 $94,200 441 Lockhart Mountain Road, Town of Queensbury - Tax Map No.: 252-1-13.1: ASSESSMENT ROLL CURRENT ASSESSMENT REDUCED ASSESSMENT 2005 $369,600 $12,800 2006 $369,600 $12,800 441 Lockhart Mountain Road, Town of Queensbury - Tax Map No.: 252-1-13.2: ASSESSMENT ROLL CURRENT ASSESSMENT REDUCED ASSESSMENT 2005 $27,600 $27,600 2006 $27,600 $27,600 441 Lockhart Mountain Road, Town of Queensbury - Tax Map No.: 252-1-15: ASSESSMENT ROLL CURRENT ASSESSMENT REDUCED ASSESSMENT 2005 $1,113,000 $865,000 2006 $1,323,000 $865,000 441 Lockhart Mountain Road, Town of Queensbury - Tax Map No.: 252-1-16: ASSESSMENT ROLL CURRENT ASSESSMENT REDUCED ASSESSMENT 2005 $25,000 $3,800 2006 $25,000 $3,800 441 Lockhart Mountain Road, Town of Queensbury - Tax Map No.: 252-1-18: ASSESSMENT ROLL CURRENT ASSESSMENT REVISED ASSESSMENT 2005 $227,300 $429,600 2006 $723,000 $429,600 441 Lockhart Mountain Road, Town of Queensbury - Tax Map No.: 252-1-19: ASSESSMENT ROLL CURRENT ASSESSMENT REDUCED ASSESSMENT 2005 $75,500 $5,000 2006 $75,500 $5,000 441 Lockhart Mountain Road, Town of Queensbury - Tax Map No.: 252-1-27: ASSESSMENT ROLL CURRENT ASSESSMENT REDUCED ASSESSMENT 2005 $81,000 $9,000 2006 $81,000 $9,000 441 Lockhart Mountain Road, Town of Queensbury - Tax Map No.: 265-1-53: ASSESSMENT ROLL CURRENT ASSESSMENT REDUCED ASSESSMENT 2005 $38,100 $5,000 2006 $38,100 $5,000 2. That, as part of the negotiated settlement of these proceedings, the assessments of the following parcels, also owned by Top of the World but which were not subject to these proceedings, shall be set as follows: Lands of Lost Chalets, LLC - Tax Map No.: 252.39-1-8: ASSESSMENT ROLL CURRENT ASSESSMENT REVISED ASSESSMENT 2005 $5,700 $142,400 2006 $242,400 $142,400 Lands of Lost Chalets, LLC - Tax Map No.: 252-1-9: ASSESSMENT ROLL CURRENT ASSESSMENT REVISED ASSESSMENT 2005 $17,700 $17,700 2006 $17,700 $17,700 “Fischer Parcels” - Tax Map Nos.: 265-1-52 and 252-1-8, 10, 11, 14 and 54 (Combined total assessment after exemptions): ASSESSMENT ROLL CURRENT ASSESSMENT REVISED ASSESSMENT 2005 $340,600 $340,600 2006 $340,600 $340,600 These parcels shall not be subject to refund of over-payment or demand for payment of any under-payment of taxes caused by this reassessment. 3. The total taxable assessment for all properties of Petitioners shall be as follows: TOTAL ASSESSMENT CURRENT ASSESSMENT REDUCED ASSESSMENT ROLL 2005 $3,060,700 $1,997,200 2006 $4,002,600 $1,997,200 and BE IT FURTHER, RESOLVED, that the Town Board authorizes and directs that any over-payment of taxes based upon the assessments prior to reduction for the years 2005 and 2006 shall be refunded, without penalty or interest, by the Town (and School District) in amounts proportionate to receipt and such refunds shall be paid within forty-five (45) days after service upon the taxing authorities of the Order approving settlement with Notice of Entry, however, there will be no refunds for the properties identified in paragraph 3 above, for which no Petitions were filed, and BE IT FURTHER, RESOLVED, that the Town Board further authorizes and directs the Town Supervisor, Town Assessor, Town Budget Officer 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. rd Duly adopted this 23 day of March, 2009 by the following vote: AYES : Mr. Montesi, Mr. Strough, Mr. Brewer, Mr. Stec, Mr. Metivier NOES : None ABSENT: None