(FILED: SARATOGA COUNTY CLERK 01/13/2023 02:03 PM INDEX NO, BF2023118 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/13/2023 NEW YORK STATE SUPREME COURT. SARATOGA COUNT SARATOGA SPRINGS CITY SCHOOL DISTRICT, ” Petitioner, VERIFIED PETITION Index No.: -against- CITY OF SARATOGA SPRINGS and THE ASSESSOR OF ‘THE CITY OF SARATOGA SPRINGS, Respondents. Petitioner SARATOGA SPRINGS CITY SCHOOL DISTRICT, by its attorneys, ELEANOR K. MULLANEY, Esq. as and for its Verified Petition against Respondent CITY OF SARATOGA SPRINGS and THE ASSESSOR OF THE CITY OF SARATOGA SPRINGS, respectfully allege upon information and belief as follows: 1. Petitioner has standing to maintain this proceeding and has been harmed by the failure of the City Assessor to properly complete the tax roll forthe City of Saratoga Springs, ‘This proceeding is brought pursuant to CPLR Section 7803, as the City Assessor has failed to perform his duty enjoined upon him by law. 2, Upon information and belief, Defendant City of Saratoga Springs is a municipal corporation duly formed and existing under the laws of the State of New York, with a principal office located in the City of Saratoga Springs, 474 Broadway, Saratoga Springs, New ‘York 12866. 3. Upon information and belief, Dillon Moran is the duly elected Assessor for the City of Saratoga Springs and charged with the responsibility of completing the tax roll and certifying it to the County of Saratoga pursuant to New York Law. Lots(FILED: SARATOGA COUNTY CLERK 01/13/2023 02:03 PM INDEX NO, BF2023118 NYSCEE DOG..NO. 1 RECEIVED NYSCEF: 01/13/2023 4:The Saratoga County Industrial Development Agency (hereafter the IDA), based on its authority under New York law and enabling legislation, entered into a Payment In Liew of Taxes (PILOT) Agreement on December 15, 2021 with Quad/Graphies (said Agreement being attached hereto and made a part hereof as Exhibit A), Quad/Grephics (hereinafter referred to as, QUAD), is a commercial entity with significant real estate holdings in the City of Saratoga Springs (hereafter referred to as the City). 5. Said Agreement provided, in part: “., the Project Facility shall be assessed by the various taxing entities having jurisdiction over the Project Facility, including, without limitation, any county, city, school district...as exempt upon the assessment rolls of the respecting Taxing entities.” (Exhibit A, attached hereto — and made a part hereof, Article II (A). Assessment of the Project Facility), 6. Therefore, as required by the Agreement, the property was given exemptions from taxes at the city, county and school tax levels. The Assessor of City of Saratoga Springs, who by statute ‘must prepare and certify the tax roll, wes required to remove the QUAD Property fiom its tax rolls. 7, The IDA in turn was to provide to QUAD an invoice for the Payment in Lien of Taxes, with the first payment due Petitioner from QUAD on September 15, 2022, (Exhibit A, attached hereto and made a part hereof, Article Il, Section 2.02 (B)(2). School Taxes (a).) 8. On or about October 24, 2022, the IDA notified the Petitioner that the QUAD property had in fact not been removed from the City’s tax roll, and that, as a consequence, QUAD had received and paid the first installment of the 2022 school tax bill. 2of 5(FILED: SARATOGA COUNTY CLERK 01/13/2023 02:03 PM INDEX NO, BF2023118 WYSCEE DOC. NO. 1 RECEIVED NYSCEF: 01/13/2023 9. In May of 2022, Petitioner had previously prepared, and the voters of the City of Saratoga Springs and other municipalities that are part of the Petitioner School District, approved the Petitioner's budget in May of 2022. 10. Based on the terms of the PILOT Agreement, the Petitioner understood thet the QUAD property would not be included in the tax base, and rather, that QUAD would make its PILOT payment, 11. Attthat time, upon information and belief, the final tax roll had not been certified by the Assessor, and Petitioner was unaware that the tax roll had or would improperly include the QUAD property in the tax base. To collect funds sufficient to meet the total budget, as approved by the taxpayers, the full budget amount is spread across the number of tax parcels, and the value of each parcel, included in the tax roll. 12. Because of this failure, error and mistake by the Assessor, essentially QUAD would be billed twice for the same property. Of course no tax payer can be compelled to pay a school tax bill and a PILOT bill in the sarne year. The QUAD property was included, by the City, in the the amount of $229,481.19 is not paid, the Petitioner will not be overall tax roll. If that bi able to collect those funds and its budget revenue will be short by $229,481.19. If the PILOT bill in the amount of $217,400.53 is not paid, the Petitioner will not be able to collect those funds, again shorting the Petitioner by $217,400.53. 13, Had the City and its Asscssor properly removed the QUAD property from the tax roll, the amount of the QUAD school tax bill ($217,400.53) would have been spread across the thousands of school taxpayers in the District and the budget would have been fully collectable. 14, Petitioner therefore secks to compel the City of Saratoga Springs to pay to the Petitioner the amount of lost revenue, in the amount of $217,400.53, based on the Assessor's failure, 3 of 5(FILED: SARATOGA COUNTY CLERK 01/13/2023 02:03 PM INDEX NO, BF2023118 MYSCEE DOC. NO. 1 RECEIVED NYSCEF: 01/13/2023 mistake and error to properly complete the tax roll in accordance with the terms and conditions of the IDA Agreement with QUAD. WHEREFORE, Petitioners respectfully request an Order and Judgment, compelling the City of Saratoga Springs to pay to the Petitioner the amount of lost revenue, in the amount of $217,400.53, based on the Assessor's failure, mistake and error, to properly complete the tax roll as mandated by New York Law in accordance with the terms and conditions of the IDA. Agreement with QUAD, end granting such other, further, and different relief as to the Court may seem just and proper. Dated: January 13, 2023 Saratoga Springs, New York Fleenor K. Mullaney, Esq. / Fleanor K. Mullaney, Attomey Attorneys for Petitior 480 Broadway, Sujsé 206 Saratoga Springs, New York 12866 (518) 584-8000 emullaney@mullanes com aor 5 it Law on(FILED: SARATOGA COUNTY CLERK 01/13/2023 02:03 PM) INDEX NO, EF2023118 “ATION STATE OFNEWYORK fi Jase . COUNTY OF SARATOGA Jj Miche Pelton, biog diy sian, depases an'says ‘Latn the Superintendent of the Saratoga Sptings City School Disttict, the Petitioner in. the within proceeding. The contents of the foregoing Verified Petition are true to my own. ‘knowledge, except esto matters therein stated to be alleged upon inzoumation and belief, andas Lie ‘Michael Paton, Superintendent to those:matters, I believe them to be true. ‘Sworn to Gedbre me this 13° day of Tenvary, 2023 Gans = New t ‘ : Shell M. Saupe Pui Sate ct Netay New Yor atte ‘on Seat macau Qualtfedin Saratoga: sy Goninon Exes May 27, S22 Sof 5