HomeMy WebLinkAbout96-06307
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BERT M. GOODMAN, ESQUIRE
Attorney 1.0, No. 21669
West Valley Business Center
Buite 3100
960 West Valley Road
Wayne, PA. 19007
1110-971-0199
Attorney for Appellant
CARLIBLE COllPORA'rION,
APl'ELLAN1'
V.
I IN 'rIIJ1: COUR1' OF COMMON PLJ1:AB
I CUMBEI~LANU COUN'J~Y, PENNBYLVANIA
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I CIVIL ACTION - LAW
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I NO. 911- (, .Jf.... I (t.,.:" ,. ''''
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CUMBEJU.AND COl)N'l'Y BOARD
OF ABBEBSMENT APPEALS,
APPEL1,EE
,ITITIlllf....lmLA)'PIlAL rROK TIlI-"~lJU.OJf.....Qr Till CUKBIRLAlfD
gmmTY BOARD or ADUJlJlJWjl'.-AlRDJd.
Appellant, carlisle corporation by its attorney, Bert M,
Goodman, Esquire, files this Petitlon for Appeal from the Deoision
of the Cumberland county Board of Assessment Appeals based upon the
fOllowing statement of faotsl
1. Appellant is Carlisle corporation is R Delaware corporation
is located at 250 buuth street, Byra~use, New York 13202.
2. Appellees are the Board of Assessment Appeals of Cumberland
county, the Board of commissioners of cumberland county, Carlisle
Borough and the Carlisle Area Bchool District.
3. The Appellant, carlisle corporation is the owner of a
property located at US ROl/te 11, Ritner Highway, Carlisle Borough,
cumbe!: land County, pennsy I van ia known as Cumber.land county Tax
Parcel Numberl 49-08-0579-004.
4. The Appellant appealed from the assessments on its
property, located at US Route 11, Rittner Highway, Carlisle
Borough, Cumberland county, Pennsylvania, appealing the assessment
in the amount of $646,380 on Cumberland county Tax Parcel Number
49-08-0579-004 for the tax year 1997.
5. On October 22, 1996, the Cumberland County Board of
Assessment Appeals mailed notice of its decision in which it denied
Appe llant' s assessment appea 1 on Cumberland county Tax Parcel
Number 06-19-1643-312 for tax ye~r 1997. Attached herewith is a
copy of the decision which is marked Exhibit "A" and incorporated
herein by referenoe,
1\, 'I'he deoision
Appeals was in arror
reasons I
of the Cumberland county Board of Assessment
and an abuse uf dinor.tion for the following
a, 'I'ho alldellllmllnt on Appe llant / s
sUbntantially higher than allllellsmonts ot oomparable
the neighborhoud and the taxing distriot.
propertr is
propert os in
b. 'rhe allllellBmllnt is baBed upon at! erroneoull
det.rminlltion of fa ir market Vll lue, partioular ly as it oOl10et'nll
Appellant'o property.
o. The value determination by the Cumberl~nd county Board
of ABBessment Appeals violates the Equal Protection Clause of the
14th Amendment of the united states Constitution
d. The impaot of tho assessment bears unequally on the
Appellant whan compared to assossments of propertios of the same
olass.
e. When related to assessments of similarly situated
proporty owners, the assessments of tho property of the Appellant
is arbitrary and oaprioious.
f. The assessment violates the uniformity clause of the
Pennsylvania constitution.
g. The asseasmont violacea the required equality of tax
treatment guaranteed by Pennsylvania statutory and Constitutional
Law,
h. 'rhe assassmant is based in whole or in part upon
appraisals that do not represent the actual values or. the said
property.
I. The ratio of asseslled values to actual values applied
in making the assessment is in exoeS$ of the ratio applied
throughout the taxing authority.
j. 'l'he assessment aB determined by the Cumberland county
Board of Assossment AppealB doeB not reflect the current market
values of the property as multiplied by the state mandated ratio as
determined by the state Tax Equali~ation Board.
k. The assessment lacks uniformity.
1. The assessment is discriminatory.
m, The assessment is otherwise unjust and inequitable.
,--.
Cumborlond Cuunty Uuord or AHKOllllmont
Offlco of Allllollsmont & Flnnnco
Ono Cuurthoullll l'lrjUnrli
Cndlslll, PA 17013
OctobQr 22, 1996
BTRATEOIS ASSET VALUATION &
MANAOP.MENT
5166 CAMPUS DRIVE
PLYMOUTH MEETING, PA 19462
Rei Tax Parcel 49-06-0579-004
-.
Dear '1'axpaYQr I
As a result of the rlicently concluded appeal hearings, the Board of
AssQssment has issued the following ordQrl
Established Market Value at
$9,234,000
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,
Any PQrson aggrlevQd by the order of tile Goard of Assessment may appeal
to the Court of Common P1Qas by filing a PQtltlon in the Prothonotary's
office on or bQfore November 21, 1996,
Sincerely,
LlO~~~~; ~it:-
DlrQctor of FinancQ
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CARWiLE CORPORATION
Appollant
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
I
I
; CIVIL ACTION. LAW
;
; NO, 1998.8307 CIVIL TERM
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I
I
:
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SOUTH MIDDLETON TOWNSHIP I
SCHOOL DISTRICT I
Intorvonor I
AND NOW, this If'" day o~~~r, 20~, upon conslderallon of the
wlll1ln SlIpulallon and Joint Motion for Agreed Ordel, Ills Dl!lcroed and Ordered that the
casa Is reinstated pUrBuanlto PA RJA No, 1901 (c)(2) and pursuant to paragraph one 01
111e said Stlpulallon, Ills furll1er Decreod and Ordered that the propot11es which are the
subject of this appeal are listed by parcel number In Exhibit "A" and Exhibit'S" which Is
attached to the said SlIpulallon and which Is Incorporated hemin by reference thereto and
that tllo) agreed upon assassmenls for each of said parcels shall be as set forth Inlha
"Pl'ojjtltiEld" c.:;lumns for the resper.llve parcel numbers and for tht!lllme perloda Jet forth In
the said Exhibits. The parties' Gald SlIpulallon Is approved and adopted In lis enllrety by
the Court and Is made a part of this Order,
v,
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Appolloe
v,
The assessment of $6,670,000,00 for Parcel No, 40-08-0579-004 shall be the
assessment for that parcel as of January 1,2002 Rnd the assessment of $11.785,930.00
shall be the t:l6sessment for Parcel No, 50-08-0579-011 as of January 1,2002, The
assessment for the remaining parcel numbers is zero as they hove bean merged Into the
Fiurvlvlng parcel numbers,
The Cumberland County Assessment Office ahall allocate the said tctal aasessment
bolween land and Improvemel1ts os provided by law, and by the procedures of thl.'l
Cumberland County Assesslllent Office. The Cumberland County AsseGsl1lent Offlc~
t:ihall promplly notify the appropriate laxing bodies at the change In aSSp.6$menl.
BY THE COURT
CAIU.INU: COIU'OItATION
Allllullllllt
IN TIm CUlmT OF COMMON I'U;AN
OIIl'LJJ\tJlJo:IU,ANIl COllNTY,
I'Jo:NNN\'L VANIA
Y.
CIVIL ACTION. LA W
NO, 1')'HI.l\.\1I7 CIVIL TEItM
ClJl\fllJo:ltLANIl COllNTY I\OAIW 011
ANNI':NSJ\IJo:NT AltltJo:AI.S,
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SOlITII J\II1JIlI.Jo:'J'ON sellOOI.
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:)1Jl!.1J1A110JS.AISJ.tJ!JJ1SllllillON llott MHlliED OIUlER
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ANI) NOW, u, of Ihh 1/ duy ol~Gct~",,,l*H7h I, hcrchy ,Iglwd IIlld ,llpllhllCII
helwc,m PCllllollcr, Curlhlc ('orpor.llloll, hy II, IIIIOIIWY, 11c.1 M. (Io11dIllUIl. J:sl/lIll\!, ulld
Illdep'!lldclllly hy IlIl1cr rcprc,clltutlvcs olthc ('orpol'lllloll for ullY )'cur, 1"11' whkl1 Bcn M,
(JOtll!r1l1l1l h 1101 COlllI,dll'r thc ('orpol'lllloll: ulld J~CSplllldclIl, CUlllhcrlillld COllllly Ilourdof
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Sllllcllor, IIlld IlIIcrvcllcr, Soull1 MlddlelOIl Sellol)llJlslrl'l, hy I" Allo/'llcys, Sllcllmkcr, BrcllllcllliIll
& Splll'C, P,C: ulld Curlhlc AI\:II Sellool Dhlrkl. whclhcr or "'lIlhc MIIIlC IlIllY huvc Illlcrvclled, hy
lis AII"I'I1C)'s, Suldh. SIIUff, I'Illwer & L111"hIIY: Imol Ihc 1I'II...ugl1 of Curllsk. whethcr or IlIlI IllIIu)'
haw IlIlerwllcd, hy II' AlIllllleys. Murls'llI. IJcurdorfr. WlllhllllS & Oil,): us '"llows:
I, PCllllollcr Iilc,luPelllioll for Appcul r'l"lIllthc Declslollof Ihe CUlllhcrllllld Coullty
[lllurd "f A"csSIlICIII Appeuh 'HI Novcmhcr II!, I 'J'ih, III wl1kh Ull Ordcr lixlllgu hcurlllg l.!llIe Ill'
Murcl1 J. IlJ'J7 wus clllcrcd 'HI Nllvcmhcr 21, IlJ%. Wl1llc 110 Orl.h:r c'lIl1lllulllg Il1c I1curlllg
gCllcl'lllIy wus elllercd hy thc Coul1lhc Illllller wus cl.JI1llnucd genel'lllly by Ilgl'CCIIII!1II ,)1' thc Plll1les.
OliOI' Ublllll Augusl 27, IlJlJ7 SOllth Mlddlctllll Scl100l OlstrkllilcIl1I Preclpc tllllllerwlle. The
purllcs l1uw clltered 11110 eXlcllslve Ilegotlullolls ulld huve 11011' setlled II1Is cusc "lI' lux yellrs
hcgllllllllg JUllllllry I, IlJ'J7ulld succcedlllg yeur, us p/'llvlded for l1erclll. Tile pllrtle, Imvc IlUW
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