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Home My WebLink About96-06308 . ~ ~ ~ ~ .. .... . J ~ ~ ~ ~ . ~ ~ , I I I " , ! ~ , , , , I , I , , Iii " , I;' I , " BEwr M. GOOOMAN, ESQUIRE Attorner 1.0. No, 21659 West Va ley Bueinees Center suite 3100 950 West Valiey Road Wayne, PA, 19007 1\1 0 -9 '/1- 0199 Attorney for Appellant CARLISLE TIRE ANO RUBBER COMPANY APPELLAN'l' IN '1'1Il!: COUR'l' OF COMMON PI.EM CUMBERLAND COUNTY, PENNSVLVANIA V. CIVIL ACnON - LAW CUMBERLAND COUN'I'V BOARD OF ASSESSMENT APPEALS, APPELl,!!:E NO. 96- l.' '( I" l" ,~V \, 'iI" PITITION rOR APPIAL 'ROM TIll DIOIIlON 0' THI OUMBIRLA"Q QQYNTY BOARD 0' ASSISSMINT APPIALI Appellant, Carlisle Tire and RUbber company by its attorney, Bert M. Goodman, Esquire, files this Petition for Appeal from the Oeoision of the cumberland county Board of AS!lessment Appeals based upon the fallowing statement of faotSl 1. Appellant is Carlisle Tire and RUbber, company is a Delaware Corporation looated at 250 South Clinton street, syracuse, New York, 13202. 2. Appellees are the Board of Asaessment Appeals of Cumberland County, the Board of commissioners of Cumberland County, Carlisle Borough and the Carlisle Area School Oistrict. 3. The Appellant, CF.lrlisle 'l'irll and Rubber Company is the owner of a property located at 621 North College streot, Carlisle Borough, Cumberland County, pllnnsy 1 vania known as Cumberland County Tax Parcel Numbert 06-19-1643-312. 4. The Appellant appealed from the assessment on its property, located at 621 North College street, Carlisle Borough, Cumberland County, Pennsylvania, appealing the assessment in the amount of $472,300 on Cumberland County Tan Parcel Number 06-19-1643-312 for the tax year 1997. 5. On October 22, 1996, t'1e Cumberland County Board of Assessment Appeals mailed notice of its decision in which it denied Appellant's assessment appea 1 on Cumberland county Tax Parcel Number 06-19-1643-312 for tax year 1997. Attaohed herewith is a oopy of the deoision whioh is marked E~hibit "A" and inoorporated heroin by referenoe. 6. The deoision of the cumberland County Board of Assessment Appeals was in error and ~n abuse ot discretion for tho fOllowing reasons I a. The assessment on Appellant.s SUbstantially higher than assessments of comparabla the neighborhood and the taxing district. property is properties in b. 'l'he assossment is based upon all erl.'"Ol1eous determination ot tair market value, partioularly BS it ooncerns Appellant'o property. c. 'l'he valUe determination by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause ot the 14th Amendment ot the Ul1ited states Constitution d. 'l'he impact ot th.e aBsessment bears UneqUally on the Appellant when oompared to assessments or properties ot the same olass. e. When related to assessments of similarly situated property owners, the assossments of the property of the Appellant is arbitrary and caprioious, t. The assessment violates the uniformity olause of the Pennsylvania Constitution. g. The assessment violacea the required equality of tax treatment guaranteed by Pennsylvania statutory and Constitutional Law. h. The assesf.lment is based in whole or in part upon appraisa Is that do not represant the actual values of the said property. I. The ratio of assessed valuss to actual values applied in making the assessment is in excess of the rl\tio applied throughout the ta~ing authority. j. Tho assessment as determined by the Cumberland County Board ot Assessment Appeals doee not refloct the current market values of the property as multiplied by the state mandated ratio as det~rmined by the state Ta~ Equali2ation Board. k. The assessment IBCks uniformity. 1. The assessment is discriminatory. m. The assessment is otherwise unjust and inequitable. .'In ~1 if -4.. ~ ~ I~ ...- 'Jl i ~ II ," lUt' ...' ~ ' ) " B. M >1. \J' ' f. (;- , ,I I' I: . , ir-:i! r) ~ l " .' ; :! 0 ~ I. It) 8 (() C 1,"':1 II ,() I," :' ,I ~ ltj If] (l 't ~: ILj T , '.. 11 , . ' ~ 1+ l.. " 11/ J ~ 1,/ ~ ' , ,) .:.J , ' CARLlSLP. TIRE AND RUBBER COMPANY, Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNT~ PENNSYLVANIA va, NO, 96.6308 CIVIL TEAM CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Rupondent CIVIL ACTION . LAW SJIf.U1.AIIOtLANO_JOINI MOJION_ fOA_AGBEED_..oBD.ER AND NOW, this day at ,1997, It Is hereby agreed Bnd stipulated between Pelltloner, Carlisle Tire and Rubber Company, by lis attorney, Bert M, Goodmen, Esquire; and Respondents, Cumberland County Board at Assessment Appeals and Cumberland County, by Its altorney, Stephen D, Tiley, Esquire; and Informal Interveners, Carllslo Area School District and Borough of Carlisle, by their attorney, James D, Flower, Esquire, Is as follows: 1, Petitioner filed a Petlllon for Appeal from the Decision of the Cumberland County Board of Assessment Appeals, to which on Order fixing a date and place for 0 hearing was entered on November 21, 1996, The h03rlng, which was originally scheduled for March 3, 1997, was c('I1l1nued generally by agreement of the partlos. The parties hove now settled this case. 2, The applicable year for which tho above captioned essessment appeal was flied Is the calender year 1997, 3, The property which Is the subject of this appeal Is Cumberland County Assessment Parcel No, 06-19-1643-312 and Is l<nown as the Carlisle Tire and Wheel Plant situate at 621 North College Street, In the Borol/gh of Carlisle, Cumberland County, Pennsylvania. 611pulollon ond Joint Mallon lor Agreed Order Poge 1 01 3 , 4, The partlos sllpulate thatll1e total morket vAlue of Il1e subject propelly liS ot Il1e date the original pellllon to the Cumberland COl/nty Boord of AI.iSeSlSmel1t Appeals was flied shall be fixed at $3,800,000,00, 5, The common level mila applicable to this appoal for the 1997 tax yoar, os oertlfled by tho State Tax Equallzallon Board on or belore July 1, 1996, Is 7',/", Applying the common level ratio to the totnl markel valuo of the subject property rosulls In lis IBwfullotal assesl:lment being $266,000,00, The common level rallo varies by more than 15% from the Cumborland County prodetermlned ratio, which Is 25%, and therefore the common level mila Is applicable 10 this appeal and the assessment shall be fixed at the sold $266,000,00, 6, The Cumberland County Assessor's Office shall allocate the total assessment between land and Improvements os provided by law and the procedures of the Cumberland County Assessment Office. 7. The new assessment shall be effecllve for tax years beginning on and after January 1, 1997 and shall remain unchanged unless and until changed as otherwise provided by law. 8, The Cumberland Crlll"ly Assessment Office shall promptly nollfy the appropriate taxing bodies of the change In assessment, and Instruct the County of Cumberland and Borough of Carlisle to mal<e any appropriate refunds for the calendar tax year beginning January 1, 1997 and Instruct the Carlisle Area School District to make any appropriate refunds for the fiscal year beginning July 1, 1997. 9. Each party to this appeal shall bear Its own costs, 10. The Court Is requested to enter tho proposed Order attached hereto, 11. The undersigned Attorneys each hereby warrants to the other and to the parties and to the Court that he has reviewed this Settlement SlIpulallon with his client Stipulation and Joint Mallon for Agreed Order Page 2 01 3