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L1ESSEN, MOSJi:S /j, allJi: Il'lOFF
MAI~G/\I~Ji:'l' JUPGE AMOROSO, lESOUI ltE
Identification No, 36737
221 N, Olive Street
Media, P/\ 19063
(610) 565 - 84 00
CORRAL- NOR'l'llE/\S1' , HIC,
CUMBlllRLI\ND COUN'l'V
COUR'l' 01~ COMMON PLEAS
CIVIL /\CTION - L/\W
vs,
BOARD 01" ASsreSSMENT APPEALS OF
CUMBERLAND COUN'l'V
(~.",,-:
NO, f!1.. _ I., J.J'1 A'''U 1.00-
~mTITION POR APPEAL PROM ASSeSSMENT SET BY THI
pOARD OP ASSBSSMENT APPEALS (72 P.S. 15350l
AND NOW, comes the Petitioners and respectfully representl!J
as follows t
1, The Pet it ioner, Corral Northeast, Inc, is a tenant of
record owners, Charles J. and suzanne P. Taylor under lease of
october 20/ 1994 which lease requires that Petitioner shall pay
taxes assessed to certain premises located at 6476 Carlisle pike,
Mechanicsburg, pa, 17055.
said property encompases two tax
parcel numbers, specificallY Parcel No. 38-18-1328-083 and
30-10-1320-082,
2. Respondent is the Board of Assessment Appeals of
cumberland County, carlisle, Pennsylvania.
3. Petitioner is the tenant and current occupant of the
above-noted properties are assessed as 38-10-1326-083/ assessment
$13,450 and 38-18-1320-082, assessment $109/500.
Said assess-
ments were the subject of appeal before Respondent.
4. Petitioner waa notified by Respondent that after hearing
on said appeal, fair market value of the premises was detormined
as followsl
Tax parcel 38-18-132B-003 - $192,142.00
Tax parcel 38-18-1328-002 - $1,564,285.00
A oopy of notices of said determination is attached hereto and
marked Exhibit "A".
5. The aforesaid assessment is unreasonably high,
impr.oper, unjust and contrary to law and in particular!
a) It lacks uniformity with other assessments imposed
on other properties within the taxing district,
b) It is arbitrary, discriminatory, lscking in
uniformity and deprives your petitioners of property without due
process of law, all in violation of the Canstitutions of the
Commonwealth of Pennsylvania and of the United States of America.
WHEREFORE, Petitioners file this appeal from the assessment
fixed by the Bosrd of Assessment Appeals, and requests your
Honorable Court to reduce said assessment and to give such fur-
ther relief as is equitable and just, pursuant to the Act of June
26, 1931, P.L. 1379, Sec. 9, as amended (72 P.S. 5350).
Respectfully submitted,
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ARGAR~T d. AMOROSO, ESQ.
'Attorney for Petitioners
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ATTO"NaVe AT LAW
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January 27, 1997
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Honorable Kevin A. Hess
Cumberl.snd County Courthouse
One Courthouse Square
Carlisle, PA 17013
RElI Corral Northeast, Inc. vs. Board of ASlilel!lsment Appeal/il
No, 96-6227
Pear Judge Hessl
By agreement of attorneys for the County, Township
District for property which is subject to the above
trial in th~~matter should be continued generally.
will make e~ry effort to resolve this without trial.
I have enQ ed a p. oposed order reflecting the same.
and School
appeal, the
I expect we
/
_1~
MARJdIr J
,,-~A/cen
Enclosure
/
CCI Stephen D. Tiley, Esquire
Richsrd c. Snelbaker, Esquire
Mr. Vincent Garr
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CORRAL NORTHEAST, INC.,
Petitioner
VI.
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
NO. 96.6227 CIVIL TERM
BOARD OF ASSESSMENT
APPEALS OF CUMBERLAND
COUNTY,
Reepondollt
I CIVIL ACTION . LAW
ASSESSMENT APPEAL
SJJl!UJ.ATIQ~ND JOINT MOTION FOR ..AGREED ORD.EB
rJ'-
AND NOW, this :;:X'f day of August. 1998, It Is hereby agreed and stipulated
between Petitioner. Corral Northeast, Inc.. by lis attorneys, Dessen, Moses & Shelnolf;
and Respondents. Cumberland County Board of Assessment Appeals and
Cumberland County. by Its Assistant County Solicitor, Stephen D. Tiley, Esquire; and
Intervenors, Cumberland Valley School District and Township of Sliver Spring. by their
attorneys, Sllelbal<er. Brenneman & Spare, P,C., Is as followa:
1. Petitioner flied a Petition for Appeal from Assessment set by the Boord of
Assessment Appeals dated November 8, 1996, to which a Rule and Order to Show
Cause fixing a hearing was signed on December 2, 1996. The originally scheduled
hearing was contlnuod generally by Order datod January 31,1997. The parties have
now settled this case.
2. The applicable year for which the above captioned assessment appeal
was flied Is the calendar year 1997.
3. The property which Is subject to this appeal Is composed of two
Cumberland County Assessment Parcel Numbers to wit: 38-18.1328.083 and 38.18.
1328-082. and l!l known as 6476 Carlisle Pike, Mechanlcsburg, Pennsylvania 17055.
The property 18 sltuato In Sliver Spring Township, Cumberland County, Pennsylvania.
4. The parties stipulate that the total market value of both tax parcels together,
which mal<e up the subject property 8S of the date the original petition to the
Cumbarland County Board of Assessment Appeals was flied. shall be fixed at
$1,285,710.00,
5. The common level ratio applicable to this appeal for the 1997 tax year, as
certified by the State Tax Equalization Board on or before July 1, 1996, Is 7%.
Stipulation and Joint Motion for Agreod Ordor
Pogo 1
Applying the common lavol ratio to the total market value of the subject property results
In Its lawful total assessment baing $90,000,00, for both parcels together. The
common level ratio vorlos by more than 15% from the Cumberland County
predetermined ratio, which Is 25%, and thareforo the comtnOIl loval ratio Is applicable
to this appeal and the osoe~)sment sholl bo flxod at the sold $90,000.00 for both
parcels together.
6. The Cumberlond County Assessor's Offlco shull allocato the total
assessment between tho two lox parcels and betwoon land und Improvements os
provided by law and the procedures of the Cumberland County Assessment Office.
7. The new ossessmont sholl bo effective for tax years boglnnlng on and after
January 1, 1997, shall remain In ortoct fol' tux yoal'6 boglnnlng 011 ond after JanuuIY 1.
1998, and shall relllaln unchanged unloss ond IJIltll changed us otherwlso provided
by law. The new assllssmont shall bo, tflOrofol'o, 1r11plelllontod first for 1997 County,
Library and Township roal estate taxes and 1997-08 School real ostate taxes.
8. The Cumbarland County ,t,ssesslllent Ortlce sholl promptly notify the
appropriate taxing bodies of the chango In assessment, and Instruct the taxing bodies
to make any appropriate refunds.
9. Each party to this appeal shall bear Its own costs.
10. The Court 15 requosted to enter tile proposed Order allached hereto.
11. The undersigned allorneys each hereby warrants to the other and to the
parties and to the Court tllat he has reviewed this Settlement Stipulation with his client
or clients and that he has specifically been authorized to enter Into this Settlement
StipUlation by his client or clients.
Respectfully Submitted,
Date:
PETITl~NER, COR9AL NORTIjEAST. INC.
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Ma{g~r~;'~Udge-A;ryo~~5t.- E~q~1 r~ (, ~~~~
Dessen. Moses & lShelrroff
221 North Olive Street
Media, PA 19063
By:
Sllpulatlon and Joint Mollon for Agrood Order
Pogo 2
RESPONDENTS, CUMBERLAND COUNTY
BOARD OF ASSESSMENT APPEALS and
COUNTY OF CUMBERLAND
Date: I/.r), .Jt'flf" IP?/J' By: sl~t~~~~it1-'~~------
Aaalatont Cumberland County Solloltor
5 South Hanover Street
Carllala, PA 17013
INTERVENERS, CUMBERLAND VALLEY
SCHOOL DISTRICT and TOWNSHIP OF
SILVE RING
Date: 1j.,;,1'
By: ~_______
Rio , bal<er, Eaqulre
Snelbaker, Brenneman & Spore, P.C.
44 West Main Street
p, O. Box 318
Meohanlcsburg, PA 17055
SlIpulallon and Joint Mollon for Agreed Order
Page 3
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