HomeMy WebLinkAbout96-06380
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ROAOW1W l1:XPRIESfl, INC.,
and
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I NO. 9G.G380 CIVIL 'rJERM
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I CIVIL ACTION . LAW
I ASSBSSMl!:NT APPBAL
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Appellees I
CBRTI'ICATB 0' SIIVICB
IN 'rHIJ: COUR'l' OF COMMON PLIEAlJ OL~
CUMBERLANJ.l COUNTY, PENNSYLVANIA
Appellant
v.
CUMBBRLAND COUNTY BOARD O~
ASSESSMEN'l',
Appellee
CUMBERLAND VALLEY SCHOOL
DISTRICT AND TOWNSHIP OF
MIDDLESBX,
Intervening
I hereby certify that a copy of the foregoing has been duly
served upon the fallowing, by depositing a copy of the same in
the United States MaU, f.irst-claSll, pOlltage prepaid, at
Harrisburg, Pennsylvania, as followsl
Stephen D. Tiley, Esquire
Assistant Cumberland County Solicitor
5 South Hanover Street
Carlisle, PA 17013
Phillip H. Spare, Esquire
Snelbaker, Brenneman & Spare
44 West Main Street
P.O. Box 318
Mechanicsburg, PA 17055
Jerry R. Duffie, Esquire
Johnson, Duffie, Stewart & Weidner
301 Market Street
P.O. Box 109
Lemoyne, PA 17043.0109
/
Datel q/',!Oj
ar W. Allshouse re
At orney 10 "7901
219 Pine Street
Harrhburg I PA 17101
(717) 236.5000
Attorney for Appellant
ROADWAY JJ:XPRRSS, INC"
Appellant
IN 'l'1I1E COUlt'l' Ol~ COMMON Ji>LIEAS Ol~
CUMaJJ:IU,AND COUN'l'Y, lJ~:NNfJYLVANIA
v,
NO, 96.6380 CIVIL TIERM
CUMBJJ:RLAND COUN'l'Y BOARD OF
ASSJJ:SsMJJ:N'r,
Appellee
ant;1
CIVIL AC'l'lON - 1,AW
ASSJJ:SSMJJ:NT APPJJ:AL
CUMBERLAND VALLIEY SCHOOL
DISTRICT AND TOWNSHIP OF
MIDDLIESIEX,
Intervening Appellees
lItlTION rOR UI~lHQ
AND NOW, comes Appellant, Roadway Express, Inc. by and
through its attorneys, the Law Offices Stephen C. NUdel, PC and
respectfully files this Petition for Hearing befora the Court and
in support thereof avers as followsl
1, Appellant, Roadway Express, Inc" on or about
November 2, 1996, filed with the Court of Common Pleas of
Cumberland County, a petition For Appeal From Order of Cumberland
County Board of Assessment ("Petition") regart;1ing property owned
by Appellant at 100 Roadway Drive, Middlesex Township, CUlnberland
County, Pennsylvania ("Property") I Tax Parcel No. 21-07-0465-
0141.
2. Thereafter, a Praecipe to Intervene was filed on behalf
of Cumberland Valley School District and Middlesex Township on
January 29, 1997,
3. Cumberland County Board of A130essment filed its reply
to Appellant's petition on or about February 3, 1997.
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4. Hearing WOB Bcheduled for February 19, 1997, Court Room
No. 2 before the Honorable Judge Edgar B. Bailey to consider the
Petition.
5. 'rhereafter. on January 211, 1997, a Stipulation was
entered continuing that hearing until May 7, 1997.
6. On April 30, 1997, the hearing was again continued
indefinitely by Order of Court until Buch time that the Court was
notified that the respective parties' appraisals had been
completed.
7. Appraisals were completed.
8. Appellants served discovery upon Appellees requesting a
copy of their appraisal.
9. Cumberland Valley School District and Township of
Middlesex refused to provide a copy of their appraisal, and on or
about June 4, 1998, Cunmerland Valley School District and
Townahip of Middlesex filed Objectiona To Appellanta Attempted
Diacovery with the r.ourt.
10. On June 11, 1998, Appellant filed a reaponae to
Cunmerland Valley School District and Middleaex Townahip 's
Objectiona to Appellant I a Attempted Diacovery.
11. No stipulation or agreement haa ev~r been reached with
regard to obtaining a copy of the appraiaal.
12. No hearing or order of Court haa been iaaued reaolving
thia matter.
ROADWAY ~XPR~SS, INC. I
Appflllllnt
v,
CUMBEI{LAND COUN'l'Y BOARD OF
I\SS~SSMEN'I' ,
Appellee
and
CUMBERLAND VALL~Y SCHOOL
DISTRIC'l' AND 'l'OWNSIHP 01'
MIDOL~SEX,
Intervening Appellees
I IN 'l'IIIi COUR'I' 01' COMMON PI.Ji:M1 O~'
I CUMBIEI{LAND COUNTY, PIENNIlYl,vANIA
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I NO, 96.Cj3110 CIVIl, 'l'EIIM
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I CIVIL ACTION . LAW
I ASSESSMEN'l' APPEAL
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CJRrxrlcATB or SIRVICI
I hereby certity that a copy of the foregoing has been duly
served upon the following I by depositing a copy of the same in
the United States Mai.l, first-class, postage prepaid, at
Harriaburg, Pennsylvania, as followsl
Stephen D. Tiley, ~Bquire
Assistant Cumberland County SolJ.citor
5 South Hanover Street
Carlisle, PA 17013
Richard C. Snelbaker, Esquire
Snelbaker, Brenneman & Spare
44 West Main Street
P.O. Box 318
Mechanicsburg, PA 17055
Jerry R. Duffie, ~squire
Johnson, Duffie, Stewart & Weidner
301 Mark~t Street
P.O. Box 109
Lemoyne, PA 17043-0109
Oatel ~ q~/lOt:O
~a.f:~;/!~qU'"
At orney ID U78~4
219 Pine Street
Harrisburg, pA 17101
(717) 236..5000
Attorney for Appellant
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ROADWAY EXPRESS, INC"
APPELLANT
V,
CUMBERLAND COUNTY BOARD OF
ASSESSMENT,
APPELLEE
V,
CUMBERLAND VALLEY SCHOOL
DISTRICT AND TOWNSHIP OF
MIDDLESEX,
INTERVENING APPELLEES
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
96.6360 CIVIL TERM
QBDER OF COURT
AND NOW,thls ~.._day of September, 2000, upon the motion of
appellant for dlscovery, IT IS ORDERED: I
(1) Within fifteen (15) days of this date, appellant shall notify Intervening
appellees and appellee either (1) If the appraisal appellant has already forwarded to
Intervening appellees and appellee Is It final appraisal which It will use at the trial of this
case, or (2) If It Inlends to obtain a final appraisal.
(2) If appellant notifies Intervening appellees and appellee that the appraisal
It has previously forwarded Is Its final appraisal. Intervening appellees shall I within five
(5) days after such notice, forward the Hirsh appraisal thalli has previously obtained to
appellant.
(3) If appellant notifies Intervening appellees and appellee that the appraisal
I This court "[hJas the Inherent power In Its sound discretion to permit or to
refuse discovery In tax assessment appeals," Tanglwood Lakes Community
A..oclatlon v. Pike County Boa~d ot Assessment, 164 Pa, Commw, 170
(1994),
ROADWAY EXPRESS, INC.,
Appellant
SEP
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
7 IflUO
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CUMBERLAND COUNTY BOARD
OF ASSESSMENT,
Appellee
NO, 96.6360 CIVIL TERM
CIVIL ACTION. LAW
ASSESSMENT APPEAL
Bnd
CUMBERLAND V ALLEY SCHOOL
DISTRICT AND TOWNSHIP OF
MIDDLESEX,
Intervening Appelle..
DBJIF OF APPELW 'V Il' (.'-./Q
REI P,EJ1I.lO..N FOR DISCOVI!RY HeARlt<<l
AND NOW I comes the Reapondent (Appellee), Cumberland County Boord 01
Assossment AppealR, by Stephen D. Tiley, Esquire, A~slstant Cumbarland County Solicitor,
and Illes this Briel 01 Appellee, Cumberlsnd County BOIUd of Assessment Appeal~ regarding
Petitioners Petition for (Dlscoveryl Hearing,
This Briel Is flied In response to the Order 01 Court 01 August 17, 2000, Tile Petition lor
(Discovery) Hearing pertains to discovery of molters and Inlormatlon in the possession 01 the
Intervelnlng Appellees and notlhe Appellee and there lore does not directly concern the Appellee,
Cumberland County Board 01 Assessment. By this Briel, the Appellee, Cumberlend County
Board 01 Assessment, IncorporatllB by reference whatever briefs and erguments tl10 Intervolnlng
Appellees may lIle,
Due to Board 01 Assessment Appeals hearings related to the current countywide
reassessment, Appellee respectively requests that any Hearing on the merits 01 this case (os
opposed to a Hearing on the discovery request, which may not require appearance by Appellee)
be held on alter November 1, 2000.
Respectfully Submlltod,
Dated: r r4~
~~. lJ. 7~'~
St ph n D. Tiley, Esquire
Assistant Cumberland County Solicitor
Attorney lor Respondent
5 South Hanovor Street
Car1lsle, PA 17013
(717) 243.5838
Attorney 1.0, No,: 32318
BRIEF OF APPEL.LE
PDQD 1
ROADWAY ~XPRSSS, INC"
Appellant
IN 'rHII: COUR'l' OJ!' COMMON Pl..EAS OF
CUMBII:Rl..ANP COUN'l'Y, PllNNSYL,vANIA
v.
NO, %.6380 CIVIl.. 'l'SRM
CUMBSRI./\NP COUN'rY BOARD OJ!'
ASSESSMEN'l' ,
Appellee
and
CIVIl.. AC'l'ION . l..AW
ASS~SSMEN'l' APPEAl..
CUMBERl../\NP VAl..l..EY SCHOOl..
DHI'l'RICT /\NO TOWNSHIP OF
MIDDl..ESEX,
Intervening Appellees
IBIS' IN SUPPORT 0'
( ~ ;(fl (h;rl~ \
PBTITION 'OR HBARING
AND NOW, comes Appellant, Roadway ExpreSA, Inc" by and
through its attorneys, l..aw Offices Stephen C. NUdel, PC, and
respectfully files this Brief in Support of its Petition for
Hearing.
I. PROCEDURAL AND 'ACTUA~ HISTORY
On November 2, 1996, Appellant, Roadway Express, Inc., filed
with the Court of Common pleas of Cumberland County a Petition
for Appeal from Order of the Board of Cumberland County Board of
Assessment ("PETITION"). The Appeal was with resp~ct to property
owned by Appellant at 100 Roadway Drive, Middlesex Township,
Cumberland County. Pennsylvania (" PROPERTY") ,
Thereafter, a Praecipe to Intervene was filed on behalf of
Cumberland Valley School District and Middlesex Township on
January 29, 1997. The Cumberland County Board of Assessment
filed its Reply to Appellant's Petition on or about February 3,
1997, A heaJ:'ing waa acheduled ba~ore the Honorable Judge ~dgar
13, aailay to conaidar the merita of the Petition on Pebruary 19,
1997, but waa continued by stipulation of the partiaa until May
7,1997,
On April 30, 1997, the hearing was again continued
indefinitely by Order of Court until such time as the Court was
notified that the respective partiea' appraisals had been
completed.
In a letter dated October 31, 1997, Attorney Richard C.
Snelbaker representing Cumberland Valley School District and
Middlesex Townahip expressed his willingness to exchange
appraisal reports as soon as his clients report was completed by
the Hit-ah Valuation Group. A true and correct copy of that
letter is attached hereto and made a part hereof as "Exhibit A",
Thereafter, by letter dated April 23, 1990, counsel for Appellant
requested from Mr, Snelbaker a copy of the appraisal report
prepared by the Hirsh Valuation Group for Intervening Appellees.
A true and correct copy of that correspondence is attached
hereto and made a part hereof as "Exhibit 13". Appellant sent its
appraisal to Intervening Appellees and Attorney Snelbal<er by
correspondence dated April 24, 1998, acknowledged receipt of
Appellant'a appraisal report and again represented his
willingness to transmit the Hirsh Valuation Group Report. A true
and correct copy of both correspondence are attached hereto and
made a part hereof as "Exhibit C" and "Exhibit D" reapectively,
Thereafter, on May 4, 1998, Attorney Snelbaker advised
Appellant that he wa~ no longer willing to provide voluntarily a
copy of the Hir~h Valuation Group Report.
On May 5, 1998, Appellant filed Interrogatorie~ Bnd Requeat
for Production of Document a to Intervenors Set-1. A copy of that
reque~t and those Interrogatori~s Bre Bttached hereto and made u
part hereof all "Bxhibit 10;", Thereafter, on June 4, 1998,
Intervening Appelleea fUed Objecti,ons to Appellant I s attempt to
Discovery. Appellant's filed a Re~ponse to Objections to
Appellant's Attempted Discovery on July 11, 199B,
In 6n attempt to reBolve the valuation iBsues, Appellant
again requested a copy of the appraisal on July 2B, 2000, to
which no response was received. Thereafter, Appellant filed the
instant Pet i t ion for Hearing request ing this Court to enter an
Order directing the DiBcovery previouBly forwarded by Appellant
be answered and that a copy of Intervening AppelleeB' appraiBal
report be provided to Appellant, This Brief iB filed in support
of that Petition for Hearing.
II, QUESTIONS PRBSENTBD
A. SHOULD APPELLANT'S RBQUBST FOR DISCOVBRY TO INTERVENING
AI?PELLEES, INCLUDING A REQUEST FOR THEIR APPRAISIU,
REPORT, BE GRANTED WHERE APPELANT'S REQUEST DOES NOT
CREATE AN UNREASONABI,E BURDEN?
Suggested respon6~1 Yes.
IU. ,uqUKI:HT
1\, IN'l'URVENINll APPB[/LEES SHOULD 13lE RIEQUIRED '['0 ANSWER
APPV;LAN'l" S DISCOVBRY REQUV;S'I', INCLUDING PROVIDING
A COpy OF '['HEIR APl'RAISAL, WHERB NO UN1~EASONA13LE
BURDBN IS PLACED UPON THEM TO PRODUCE 'l'HE
REQUBS'l'EO DISCOVERY MA'I'ERIALS,
The Commonwelll th Court of l'ennsyl vania harl stated that
absent a statewide t'ule or local rule of court I fI trial court has
inherent power in its sound discretion to permit or refuse
discovery in tax assessment appeals, Tang I eW9.QILI.illlulJL.C.Qmmwlll.\!
[iaBociation v_,Jl.jgj count..\! Boarl1-OJ:----AU1J~1il1JJJl!antB Bnu_Revision of
IJ:l.lSe.u., 164 Pa, Commonwealth 170, 642 A,2d. 581 (1994). According
to the Commonwealth Court, while Discovery is not mandatory J.n
tax assessment appealll, it is allowed, 111. at 583. However, 'I'he
Commonwealth Court in the 'l'anglewood case did not pass on the
scope or extent of such permitted discovery,
In reaching its decision the Court in 'l'anqlewood applied the
reasoning found in the case of Ijashington Mall 'l'ax AlI~sment
Appeal I 50 Washington County Reporter 109 (1969). In that
appeal, the Court held that Discovery was not a matter of right
in a statutory appeal but, by leave of Court, permitted the
taxpayer to resubmit inquiries for material available to the
County which were not of public record and which did not call for
an unreasonable burden on the County, .li1. at 582,
The Commonwealth Court has enabled the trial court to adopt
local rules or implement its broad discretion to fashion
discovery procedures which it deems to be relevant to the case at
hand.
'l'he Pennsylvania Supreme Court in the Appeal of the Borougll
of Churchill I 525 lJa. 80, 57fi A.2d. 550 (1990) I SUggf'stll that
counties should persuade their local Court of Common Pleas to
adopt the Rule/l of Civil Procedure as allowed unctal: the
'lJu~i1 caSEl and make those rules appl icable to tax assflssment
litigation, 'I'he Court in Ch.ur.cblli emphasized the advantages to
having the Pennsylvania Rules of Civil Procedure apply to this
type of litigation by stating,
"both the taxing district and the taxpayer would be
able to take DiBcovery, Depositions and
Interrogatoriest help resolve the case by gathering
sufficient information to Imow the strengt.hs and
weaknesses of thei I: case t and formulate the issuoD with
expedience," 1.11,
The Supreme Court established the Court's intention that
some form of Discovery be instituted to promote judicial economy
in tax Assessment cases,
Cumberland County has not adopted local rules controlling
the issue before this Court. However, this Court, by using itD
broad discretion and ordering that Discovery be answered I will be
promoting the effective and speedy administration of justice to
both the tax district and the taxpayer I without placing an undue
burden on the Intervening Appellees as the Pennsylvania Supreme
Court has envisioned,
In addition, it is relevant that the Intervening Appellees
had agreed to provide a copy of their appraisal report to
Appellant. (See Exhibits A-D attached,) Based upon those
representations, Appellant forwarded to Intervening Appellees a
copy of itl3 apprail3al ror thair raviaw. 'l'herelifter, Intervening
Appelleel3 converl3aly I3tated that they would not voluntarily
provide Appellant with a copy of thair apprail3al raport,
'rhe inrormat ion in Appellant I a Intarrogatonea and Raqueat
for Production of Pocumentll is information which Intervening
Appelleea hnva in their poaseasion. Moreover, the discovery
requested corresponds with infol'lllation that Appallant had
provided Intarvaning Appelleea bused upon an understanding that
tha appraiaal report a and accompanying documantation would he
exchanged. Intervening Appellee'll miarepresentation aa to its
willingne136 to provide ita appraisal report waa not only
deceptive but likewiae procedurally unfair and detrimontal to
Appellant.
Che documentation which Appellant ia requeating will aid in
the reaolution of the tax aaaeasment appeal by allowing Appellant
to gather aufficient information to know the atrengtha and
weakneaaea of ita caae and formulate the apecific iaauea which
need to be addreaaed before this Honorable Court, Without the
information requeated, it ia an abaolute certainty that no
reaolution of thia matter can occur prior to the time of trial,
Appellant ia aimply aaking for an exchange of information.
Intervening Appellees can cite no prejudice or undue burden
to them in providing thia information. Intervening Appelleei'l'
reaaon for not providing the information ia completely arbitrary,
On the other hand, Appellant will suffer detrimental and
procedural injuatice if thia Honorable Court doe a not exerciae
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5NI:LIlAKEI'., BI~ENNEMAN iii 5I'AJ~1.:
" ,.1l0,,,,IOHN. I:O~t)jlJI."OU
Iin'ollN~Y~ AT V.W
.... wIn "'~l'" HilIII'
M~CH^NIC:\QUIl.G, PENN~YI.V^NI^ 1/055
p, 0 ..,Il )la
r~III4I~1 I1In DGNDBI
Illclw.D c, IHliJI.'I1l11\
IlIITH 0 IIlIHHIII4>>I
I'ftl~IP I~, I~"""
n"'du,."b~"
october 31/ 1997
Tracy L, McNamara/ ~.quire
;U~ pine street
Harrisburg, PA 17101
ReI ~eal ~state 'rax Assessment Appeal
Roadway Express
cumberland Valley sohool Oistrict/Middlesex Town.h~p
Dear Ms, McNamara I
In response to your letter of October 30, 1997/ I am
continuing to await the oonolusion of the appraisal by Hirsh
Valuation Group and will exohange reports with you upon my
reoeipt thereof.
........
c
snelbalter
RCSlpjt
COI Richard R. Vensel, Business Administrator
cumberland Valley sohool oistrict
Laurence Hirsh, MAl
Interrogatories are ac1dresded. 'Iou must make inquiries o~ YOllr
agents, employees, etc., whenever such inquiry is necessary to
enable you to answer these Interrogatories completely and
accurately.
c. When, atter a reasonable and thorough investigation, you
are unable to answer any Interrogatory, or any part thereot,
because ot lacl{ ot intor1llation available to you, specity in t'JU
and complete detail the reason the intormation is not available
to you and what has been done to locate such infoL'1l1ation. In
addition, specify what knowledge or belief you have concerning
the unanswered portion of the Interrogatory and set forth the
facts upon which such knowledge or belief is based.
d. Where an Interrogatory does not specifically request a
particular fact, but where such fact or facts are necessary to
make the answer to the Interrogatory either comprehensible, or
complete, or not misleading, you are requested to include such
fact or facts as part of the answer, and thol Interrogatory shall
be deemed specifically to request such fact or facts.
e. If in answering these Interrogatories you encounter any
ambiguity in a question, instruction, or definition, set forth
the matter deemed ambiguous and the interpretatlon you used in
answering.
f. If you assert a pri.vilege, work product doctrine
immunity, or decline to provide an answer on the basis of some
other objection, please furnish the following!
1. Identify the Interrogatory to which an objection is
asserted or identify that document withheld,
2. State the nature of the asserted privilege and the
basis upon which it is claimed,
3. Provide a description of the nature and subject
matter of the information requested or the documents
withheld,
4.
sent, or
made,
Identify every person to whom the document was
every person present when the con~unication was
5.
Identify the present custodian of the document, if
any.
Include sufficient facts for the court to make a fJll
det;ermination of whether the claim or objection is valid.
g. Unless otherwise indicated, these Interrogatories refer
to the time, placlls, and circumstances of the occurrences
mentioned or complained of in Petitioner's PetitiCJI\ for Appeal
From Order ot Cumberland County Board of Assessment and
Intervenors' Praecipe to Intervene.
h. "Petitioner" means Roadway Express, Inc.. "IlItervenors"
means Cumberland Valley School District and Township of
Middlellex.
i. The pronoun "you" refers to the party to whom these
interrogatories are addressed, the party's agents,
representatives and. unless privileged, the party's attorney.
Additionally, the pronoun "you" refers to each parent,
predecessor, subsidiary, af f ili.ate. and each present and former
officer. employee, agent, representati'/e, and attorney of a
corporate or other business entity.
j. "Document" means any 'IIriting of any kind, in(;luding
written, recorded or graphic matter, however produced or
reproduced. It includes all matters that relate to or refer to
in whole or in part of the subject referred to in any
Interrogatory. If a document has been prepared in several copies
or if additional copies have bden made and the copies are not
identical (or by reason or subsequent modification by the
addition or. notations or other modifications, copies are no
longer identical) each nonidentical copy is a separate
"document." The term "document" includes, but is not limited to
correspondence, personal and interoffice memoranda, notes,
diaries, log books, statistics, letters, telegrams, facsimile
transmissions, minutes, contract. reports, studies, check
statements, receipts, returns, sun~aries, pamphlets, books,
inter-office con~unications, notations or memoranda or
conversations, bulletins, printed matter, computer printouts,
teletypes, invoices, recordings, worksheets, and all draft,
alterations, modifications, changes and/or amendments or any of
the foregoing.
k. "All documents" meanl3 every document as above defined
known to you and every such document which may be located or
discovered by reasonable effort.
1. The term "possessJ.on, custody, or control" includes the
joint of several possessions, custody or control not only by
Plaintiff, but also by each and any person acting or purporting
to act in convert with or on behalf of the Defendant whether as
an agent, employee, attorney, accountant or otherwise.
m, 'l'Ol!! word "person" mllans any natural individual in any
capacity whatsoever or any entity or organi28tion, including
divisions, departments, or other units therein, and shall include
without limitation a public or private corporation, partner.ship,
joint venture, voluntary unincorporated association,
organi2ation, proprietorahip, trust, state, government agency,
conullission, bureau, or department.
n. The ter1ll "commultication" meana any oral or written
utterance, notation, or statement of any nature whatsollver
betwelln or among two or more persons, by or to whomsoevl~r made,
and including without limitation correspondence, documents,
conversations, dialogues, discussions, interviews, consultAtions,
agreemllnts, and other understandings.
o. The word "identify," or words of similar import, when
used in refe~encl!l tOt
1. a natural individual, requires you to state his or
her full name, and present or last known residential address,
businesB address, and telephone number,
2. a corporation, requires you to state its full
corporate name, and any names under which it does business, its
state of incorporation, the address and telephone number of its
principle place of business, and the address and telephone
number(s) of all of its officers{
3. a business other than a corporation, requires you
to state its full name or style under which its business is
conducted, and any names under which it does business, its
business address, its telephone number(s), and the identity of
the persons who own, operate and control the business and their
addresses and telephone number (s) .
4. a document, requires you to state its title, its
date, the names of its authors and recipients, and ita present or
last known location and custodian, including any documents
prepared subsequent to any time period.
S. a communication, requires you, if any part of the
communication was written, to identify the documents which refer
to or evidence the communication, and, if any part of the
communication was non-written, to identify the person
participating in or otherwise present during all or part of the
communication, and describe the substance thereof.
--
p. When an interrogatory requires you to "describe," to
"state the basis of," or to "state the facts" on which you rely
to support a particular claim, contention, or allegation, state
in your ansWer each and every fact and identify each and every
communication or document which you contend supports, refers to,
or evidences such claim, contention, or allegation. When an
interrogatory requires you otherwise to describe or stnte the
facts relating to any particular set of circumstances, act,
event, transact ion, occurrence, meet ing, purchase, sale,
agreement, contract, venture, relationship, conversation,
representation, communication, or other ltem of intorll1ation,
state;- briefly in your transact ion, occurrence, relationship, set
of circumstances/ identify any persons who are or were parties
thereto or have knowledge thereof, and identify any
communications and documents relating to or evidencing such
transaction, occurrence, relationship. set of circumstances, etc.
q. These Interrogatories shall be deemed to be continuing
in nature, in accordance with the provisions of the Pennsylvania
Rules of Civil Procedure, as amended. If between the time Qf
filing your original Answers to these Interrogatories. and the
time of trial of this matter, you or anyone acting in your behalf
learn the identity and location of an additional person having
knowledge of discoverable facts and/or the identity of. a person
expected to be called as an expert witness at trial was not
disclosed in your Answers, or it you or an expert witness obtain
information upon the basis of which you or he knows that an
Answer was incorrect when made, or knows that an Answer though
correct when made is no longer true, ~hen you shall promptly
furnish such in a Supplemental Answel: on the unders igned.
r. In construing these Interrogatories, the singular shall
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include the singular, the masculine gender shall include the
feminine, and the feminine shall include the masculine.
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ROADWA'l EXPRESS, INC"
Appellant
IN 'rUlE COURT OF COMMON PJ..IlAS 01'
CUMBERLAND COUN'l'Y, PENNS'lLVANIA
v,
NQ, 96-6360 CIVIL 'l'ERM
CUMBERLAND COUNT'l BOARD OF
ASSESSMENT,
Appellee
and
CIVIL AC'l'ION . LAW
ASSESSMENT APPEAL
CUMBERLAND VALLEY SCHOOL
DIGTRIC'l' AND 'l'OWNSHIP OF
MIDDLESEX,
Intervening Appollees
RESI?Ot'lSE TO OBJEC'rIONS TO
APPELLANT'S ATTEMPTED DISCOVER'l
AND NOW, comes App\!llant, Roadway Express, Inc" by and
through its attorneys, the Law Offices of Stephen C. Nudel, and
respectfully files this Response to Intervening Appellees'
ObjectionB To Appellant's Attempted Discovery as follows,
1. Denied, Paragraph 1 contains a conclusion of law to
which no responsive pleading is required,
2, Admitted, By way of further response, prior to serving
formal Interrogatories and Request For Production of Documents,
Appellant requested both verbally and in writing that the
Intervening Appelloes forward to Appellant a copy of th~
Appraisal prepared on behalf of Intervening Appellees.
3, Denied, Paragraph 3 contains a conclusion of law to
which no responsive pleading is required, By way of further
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estate appraiser (Hirsh Valuation aroup, Laurence Hirsh, MAl) to
make an appraisal of the value of the sUbjeot reel estate in
preparation tor the oourt hearing in this appeal.
5. 'l'he hoaring is scheduled tor May 7,1997, at 8r45 A.M.
before Honorable Edgar B. Bayley.
6. Because of logistioal problems in obtaining neoessary
information, the above mentioned appraiser will net be able to
complete its work in time for the hearing as scheduled.
7. The parties via their reapective counsel have agreed to
postpone the hearing scheduled for May 7, 1997, and request the
Court's recognition of their stipulation.
WHEREFORE, the parties via their undersigned attorneys
indioate their concurrence and joinder in the foregoing
stipulation and jointly request the Court to continue tho hearing
scheduled for May 7, 1997.
Datedr APril.J~ ' 1997
~cuWlldu~((2-
Tracy . McNamara
stephen C. Nudel Law Office
Attorney for Roadway Express, Inc.
Datedl April .~S" , 1997
~.~.~). 7.~r'"
'stephen D", Til~y -
Assi tant sclicitor for Cumberland
County
Attorn y for Cumberland County
ard...of Assessment
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.... -( (.~= .Let" d'/~- L.__.__.
-.. R chard c. Snelbaker
Sne baker, Brenneman & Spare, P.C.
Attorneys for Cumberland Valley
school District and Township of
Middlesex
Datedc April Ji'3 , 1997
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ROADWAY EXPRESS, INC"
Petitioner
I IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNT~
PENNSYLVANIA
v,
CUMBERLAND COUNTY BOARD NO, 96.6360 CIVIL TERM
OF ASSESSMENT,
ROIpondent I CIVIL ACTION . LAW
B.E.EJ.Y-T--O-fETlJJ-OtLEOR..APP EAI. .ER-OM_~RD.EA~E....
mLMB.EBI.AND_~OUNT'LI30AAD..o E.A65.E56M.ENI
AND NOW, comes the Respondent, Cumberland County Boord of Assessmenl
Appeals, by Stephen D. Tiley, Esquire, Assllllant Cumberland County Sollollor, and
flies this Reply to the Petition for Appeal From Order of Cumberland County Board of
Assessment of which the following Is a statement:
1. Admitted,
2. Admitted,
3. Admitted,
4, Admitted.
5, Denied, The averments oflhls paragraph oonlaln oonoluslons of law to
which no responsive pleading Is required,
6, Admitted.
7, Admitted.
8, Admitted In part denied In part, Ills admitted Ihalthe Board held a hearing
on October 9, 1996 and entered an Order maintaining the assessed valuation oflhe
property 01 $11,421.429, It Is denied thaI a copy of the Board's Order wall attached 10
Ihe Petition as there Is no such copy allached to either the copy of the Petition flied on
counselor the original flied In the Court.
REPLY TO PETITION
Pogo' 01 2
9, Admllted In part, denied In part, Ills admitted thatlhe $799,500 cummt
assessed value Indicates a lair market value 01 $11,421,429 by appllcallon 01 tho
current common level rallo 017%, Ills denied Ihatthe current Indicated market value
Is In excess 01 the lair market value 01 the property, which averment Is R conoluslon 01
law to which no rlj)sponslve pleading Is required,
10, Denied, Respondent Is without sultlclentlnformatlon to form a bellel as to
the truth 01 the averments 01 Ihls paragraph and alt 01 the Inlormatlon related to the
truth 01 this averment Is within Ihe exclusive knowledge and control of Ihe Pelltlon,
11. Denied, The averments 01 Ihls paragraph, and each subleltared
paragroph, contain ooncluslons 01 law to which no responsive pleading Is required.
By way ollurther , 72 P,S, ~5348 Is Inapplicable to this appeal 813 Cumberland County
Is a Fourth ClasB County,
12, Denied, The Court has jurisdiction pursuant to 72 P,S, ~5453,704 as
Cumberland County Is a Fourth Class County,
WHEREFORE, Ihe Respondent, Cumberland County Board 01 Assessment
Appeals, prays your Honorable Court lor an Order denying Petitioner's Appeal, or
selling the value 01 the property In such amount In excess 01 $11 ,421.429 as to the
Court may seem just and proper,
Respectfully Submllled,
Dated: ? ,pt, ';}_
J' /~ 77
,
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S epheh6~ Tlley,-Esqulr;--.----
Assistant Cumbllrland County Solicitor
Allorney lor Respondent
5 South Hanover Street
Carlisle, PA 17013
(717) 243.5838
Altorney 1.0, No,: 32318
REPLY TO PETITION
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ROADWA'l RXPRmSS, INC"
Petitioner
IN THE COURT OF ~OMMON PL~AS OF
CUMBERLAND COUWry, PENNSYLVANIA
v,
NO, 96-~3BO CIVIL TERM
CUMBERLANP COUNTY BOARD OF
ASSESSMENT,
CIVIL ACTION - LAW
ASSESSMENT APPEAL
Respondent
J.:RAECIPE
To the ProthonotarYt
Kindly append the attached "Exhibit A" to the Petition for
Appeal from Order of Cumberland County Board ot Assessment f ilad
to the above captioned number by Petitioner, Roadway Express,
Inc,
Pate t ;'/'i~7
LAW OFJ~~~~ 9P;'TEPHEN C, NUPEL
,/Iv }
//(' IC-)/-:lP ____
L Stephen C, ~del, Esquire
Attorney IP U41703
Tracy L, McNamara, Esquire
Attorney ID U72669
219 Pine Street
Harrisburg, PA 17101
(717) 236-5000
Attorneys for Petitioner
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ROMW/W JiXl'RlESS, !NC"
Petitioner
IN THrt COUR'l' 01.1' COMMON In,lEAS Olr
CUMBlERLAND COUNTY, PENNS'lLVANIA
v,
NO,
CUMBlERLANP COUNTY BOARD 01.1'
ASSRSSMliNT,
CIVIL AC'l'ION - LAW
ASSlESSMENT APPEAL
ReBpondent
PE'l'I'l'ION FOR APPEAL FROM ORDER OF
~BERLANP COUNT'l BOARD OF ASUSliMJW:r
ANP NOW, comes IJetitioner, Roadway Express, Inc" by and
through its attorneye, the Law Offices of Stephen C, Nudel, and
pursuant to 72 P,S, !l5020-518,1, respectfully files this appeal
from the October 22, 1996, aBseSBment by Respondent, Cumberland
County Board of ABsessment. In support of its appeal, Petitioner
avers as followst
1. Petitioner, Roadway Exprefls, Inc" is an Ohio
corporation, with an address of P,O, Box 471, 1077 Gorge Street,
Akron, Ohio 44309-0471.
2. Petitioner owns the property located at 100 Roadway
Drive, Middlesex 'l'ownship, Cumberland County, Pennsylvania
( "PROPERTY") ,
3, The Cunwerland County tax parcel nUlllber for the
Property is 21-07-0465-014.
4. Respondent is the Cumberland County Board of Assessment
("BOARD"), with an address of One Courthouse Square, Carlisle,
Cumberland County, Pennsylvania 17013,
5, 'J'lle Itstimated fair marl(et value of the l)r.operty is
$8,500,000 whioh represents an approximate assessed value of
$595,000,
G, The Property has been aasassed at $799,500 which
reflects n fair market value of $11,421,428,
7, On or about August 29, 199&, Petitioner filed an
sssessment appeal and requested the Board to re~uce the assessed
value ot the Property to $595,000 which yields the fair market
value ot $8,500,000,
8, On October 9, 1996, the Boar.d heard an appeal of the
assessment, and by order dated October. 22, 1996, the Board
affirmed the aSllesaed value of the Property, A. true and correct
copy of the Board'a order is attached hereto and made a part
hereof as "Exhibit A",
9, The assessed value of $799,500 yields a fair market
value of $11.,421,428 which ill $2,921,428 in excess of the fair
market value of the Property.
10, petitioner is aggrieved by the order of the Board,
11. The order of the Board is arbitrary, excessive,
improper, unjust and contrary to law becaullet
a, it reflects a value higher than the fair market
value of the PropertYI
b, the proper and lawful assessment tor the Property
is $595,000, and
AS OF 0 '1- ~ 7 - J.()Ofo
CASE# lCJ'l(' - ~3 i'O ~}v"+tJ~
HAS BEEN SCANNED.
ALL EARLIER
FILINGS TO THIS
CASE HAVE BEEN
MICROFILMED.
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ROADWAY EXPRESS, INC.,
Appellant
V~
CUMBERLAND COUNTY BOARD OF ASSESSMENT,
Appellee, and
NO. 96.6380
CUMBERLAND VALLEY SCHOOL DISTRICT and
TOWNSHIP OF MIDDLESEX, Intervening Appellees
STATEMENT OF INTENT TO PROCEED
TO THE COURT:
ROADWAY EXPRESS, INC., APPELLANT
intends to proceed wid:l the above captioned matter.
Date 09/26/06
LAW OFFICES STEPHEN C.
NUDEL, P
STEPHEN C. NUDEL
Print Name
219 Pine Street
Address
Harrisburg, PA 17101
(7/03)
ROADWAY EXPRESS, INC.,
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
Appellant
v.
NO. 96-6380 CIVIL TERM
CUMBERLAND COUNTY BOARD OF
ASSESSMENT,
CIVIL ACTION - LAW
ASSESSMENT APPEAL
Appellee
and
CUMBERLAND VALLEY SCHOOL
DISTRICT AND TOWNSHIP OF
MIDDLESEX,
Intervening Appellees
CERTIFICATE OF SERVICE
I hereby certify that a copy of the foregoing has been duly
served upon the following, by depositing a copy of the same in the
United States Mail, first-class, postage prepaid, at Harrisburg,
Pennsylvania, as follows:
Stephen D. Tiley, Esquire
Assistant Cumberland County Solicitor
5 South Hanover Street
Carlisle, PA 17013
Phillip H. Spare, Esquire
Snelbaker, Brenneman & Spare
44 West Main Street
P.O. Box 318
Mechanicsburg, PA 17055
Jerry R. Duffie, Esquire
Johnson, Duffie, Stewart & Weidner
301 Market Street
P.O. Box 109
Lemoyne, PA 17043-0109
Date: 'Jkj;~
udel, Esquire
D #41703
219 Pine Street
Harrisburg, PA 17101
(717) 236-5000
Attorney for Appellant
LAW
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Stephen D. Tiley. Esquire
Attorney for Appellant Cumberland County
Board of Assessment Appeals
5 South Hanover Street
Carlisle. Pennsylvania 17013
ROADWAY EXPRESS, INC.
Supreme Court J.D. No. 32318
Petitioner
Tel: 717-243-5838
Fax: 717-243-6441
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY
PENNSYLVANIA
CUMBERLAND COUNTY
BOARD OF ASSESSMENT,
NO. 96-6380 CIVIL TERM
Respondent
CIVIL ACTION - LAW
and
CUMBERLAND VALLEY
SCHOOL DISTRICT and
TOWNSHIP OF MIDDLESEX
ASSESSMENT APPEAL
Intervenor
STIPULATION AND JOINT MOTION FOR AGREED ORDER
AND NOW, this 31st day of August, 2006, it is hereby Agreed and Stipulated by
and between Petitioner, Roadway Express, Inc., by its attorney, Stephen C. Nudel,
Esquire; and Respondent, Cumberland County Board of Assessment Appeals by its
attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax
Matters; and Illtervenor, Cumberland Valley School District, by its attorneys, Johnson,
Duffie, Stewart & Weidner; and Intervenor, Middlesex Township, by its attorneys
Snelbaker & Brenneman; as follows:
1. Petitioner, Roadway Express, Inc., filed a Petition for Appeal from Order
of Cumberland County Board of Assessment on or about November 22, 1996. A Hearing
was originally' scheduled in the case and then continued generally, and the Petitioner and
Intervenors engaged in certain discovery proceedings, however, all of the parties have
now settled this case.
Stipulation and Joint Motion/or Agreed Order
Roadway Express, fne.
Page 10/5
, .
"
2. This assessment appeal relates to the value of the subject property as of
August 29, 1996, the date the original appeal was filed to the Cumberland County Board
of Assessment Appeals, and effective for assessment beginning on and after January 1,
1997. This assessment appeal also relates to the value of the subject property as of
August 29th on each succeeding year, effective January 1st of each succeeding year. The
pre-existing assessment of the property was $799,500 which equated, by application of
the pre-existing common level ratio, to an original implied fair market value of
$11,421,429. The implied market value fluctuated thereafter with the changes in the
common level ratio and the property was then reassessed in conjunction with the year
2000 Cumberland Countywide reassessment, and in conjunction with the year 2004
Cumberland Countywide reassessment.
3. The property which is the subject of this appeal is Cumberland County
Assessment Parcel No. 21-07-0465-014, and is known as the Roadway Truck Terminal
situate on Roadway Drive in Middlesex Township, Cumberland County, Pennsylvania.
4. The parties stipulate that the total fair market value of the subject property
as of the date of the original Petition to the Cumberland County Board of Assessment
Appeals, and effective for years 1997, 1998, 1999, and 2000, is $9,800,000; and that the
total fair market value of the property, and assessment, as of the applicable dates for
years 2001, 2002, 2003 and 2004 is $9,800,000; and the total fair market value of the
property, and 'assessment, as of the date applicable for year 2005 is $10,200,000; and that
the total fair market value of the property, and assessment, as of the applicable dates for
years 2006 and 2007 is $10,400,000. The assessment of $10,400,000 shall thereafter
continue until changed in accordance with law.
5. ' As this appeal spans tax years 1997 through 2007, the common level ratios
published on or about June 1st of each year beginning in 1996 and continuing through
1999 are appl!cable to the market values for the years 1997 through year 2000. As a
result of the year 2000 Cumberland Countywide reassessment, the predetermined ratio
became 100% of year 2000 value and thereafter the common level ratios published by the
Stipulation and Joint Motion for Agreed Order
Roadway Express, Inc.
Page 2 of5
State Tax Equalization Board were no longer applicable to assessment appeals in
Cumberland County as they never varied by more than 15 % from the predetermined
ratio. As a result of the year 2004 Cumberland Countywide reassessment, the
predetermined ratio became 100% of year 2004 value and the common level ratio
continued to be inapplicable through all years which are the subject of this settlement
stipulation as the common level ratio as published by the State Tax Equalization Board
has not varied by more than 15% from the predetermined ratio. Therefore, the
assessments for each applicable year, shall be as set forth on Exhibit "A" attached hereto
and which is incorporated herein by reference thereto as if fully set forth herein.
6. The Cumberland County Assessment Office shall allocate the total
assessment between land and improvements as provided by the procedures of the
Cumberland County Assessment Office,
7. The final assessment of $10,400,000 as shown on the last Exhibit "A"
shall be effective for the tax year 2007 and shall remain unchanged unless and until
changed as otherwise provided by law. The first assessment of $9,800,000 for the 1997
tax year shall first be implemented on January 1, 1997 for County and municipal taxes,
and on July 1, 1997 for school real estate taxes, and so on and so forth for each
succeeding year covered by this appeal, and this settlement stipulation, such that in the
final year, 2007, the assessment of $10,400,000 shall be implemented for County and
municipal taxes as of January 1,2007, and for school real estate taxes as of July 1,2007,
unless there are improvements or demolition at the subject property which are assessed
after the date of this settlement stipulation.
8. The Cumberland County Assessment Office shall promptly notify the
appropriate taxing bodies of the change in assessment. Cumberland Valley School
District agrees to pay a cash refund of the excess taxes paid, in the amount of
$419,767.06 for tax years 1997 through 2006. Petitioner agrees to accept credits against
future taxes for the excess taxes paid to Middlesex Township, in the amount of
Stipulation and Joint Motion/or Agreed Order
Roadway Express, Inc.
Page 3 0/5
. .
$35,270.27. County of Cumberland and the Petitioner agree that Petitioner shall be paid
a cash refund of$50,515.96 for excess County and Library taxes paid for years 1997
through and including 2003, and shall receive a credit of $45,978.42 for excess County
and Library taxes paid for years 2004, 2005 and 2006, to be used against 2007 County
and Library taxes, and then the remaining amount paid as a refund on or before June 1,
2007.
9. Each party to this appeal shall bear its own costs.
10. The Court is requested to enter the proposed Order attached hereto.
11. The undersigned Attorneys each hereby warrant to the other, and to the
parties, and to the Court, that he/she has reviewed this Settlement Stipulation with his/her
client or clients and that he/she has specifically been authorized to enter into this
Settlement Stipulation by his/her client or clients.
Respectfully Submitted,
By
PRESS, INC
. N el, Esquire
STEPHEN C. NUDEL, P.C.
Attorney for Petitioner
219 Pine Street
Harrisburg, PAl 71 0 1
Tel No. (717) 235-5000
Stipulation and Joint Motion for Agreed Order
Roadway Express, Inc.
Page 4 of5
Stipulation and Joint Motion for Agreed Order
Roadway Express, Inc.
RESPONDENT, CUMBERLAND COUNTY
BOARD OF ASSESSMENT APPEALS
BY 4A;.() ,?~
Stephen D. Tiley, Esquire
Assistant Cumberland County Solicitor
for Tax Matters
Attorney for Respondent
5 South Hanover Street
Carlisle, P A 17013
Tel No. (717) 243-5838
Supreme Court ID# 32318
rnTERVENOR, CUMBERLAND
VALLEY SCHOOL DISTRICT
BY:
Je
JO ON, DUFFIE, STEWART & WEIDNER
Attorney for Cumberland Valley School District
301 Market Street, P.O. Box 109
Lemoyne, Pa 17043-0109
Tel No. (717) 761-4540
rnTERVENOR, MIDDLESEX TOWNSHIP
By: IA YJ/VV--...
Keith O. Brenneman, Esquire
SNELBAKER & BRENNEMAN
Attorney for Middlesex Township
44 West Main Street
Mechanicsburg, PA 17055
Tel. No. (717) 697-8528
Page 5 of5
, .
ROADWAY ASSESSMENT APPEAL
SETTLEMENT STIPULATION EXHIBIT "A"
PARCEL NO. 21-07-0465-014
CASE NO. 1996-6380
ASSESSMENT STIPULATED PREDETERMINED COMMON STIPULATED
YEAR VALUE RATIO LEVEL RATIO ASSESSMENT
1997 9,800,000 250/0 7.00/0 686,000
1998 9,800,000 250/0 7.00/0 686,000
1999 9,800,000 250/0 6.80/0 666,400
2000 9,800,000 250/0 6.60/0 646,800
2001 9,800,000 1000/0 6.40/0 (N/A) 9,800,000
2002 9,800,000 1000/0 6.30/0 (N/A) 9,800,000
2003 9,800,000 1000/0 98.60/0 (N/ A) 9,800,000
2004 9,800,000 1000/0 95.40/0 (N/A) 9,800,000
2005 10,200,000 1000/0 90.40/0 (N/A) 10,200,000
2006 10,400,000 1000/0 85.20/0 (N/A) 10,400,000
2007 10,400,000 1000/0 87.80/0 (N/ A) 10,400,000
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ROADWAY EXPRESS, INC.
Petitioner
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY
PENNSYLVANIA
CUMBERLAND COUNTY
BOARD OF ASSESSMENT,
NO. 96-6380- CIVIL TERM
Respondent
CIVIL ACTION - LAW
and
CUMBERLAND V ALLEY
SCHOOL DISTRICT and
TOWNSHIP OF MIDDLESEX
ASSESSMENT APPEAL
Intervenor
, ORDER ~ 2-lJO.,b
AND NOW, this >0 day of ~0~~-~ ,~~, upon consideration of the
within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the
total fair market value of the property which is the subject of this appeal (Tax Parcel No.
21-07 -0465-014, known as Roadway Express Truck Terminal, and situate in the
Middlesex Township, Cumberland County Pennsylvania), as of the dates applicable to
this proceeding, shall be as set forth on Exhibit "A" attached to the said Stipulation. As a
result of this appeal spanning tax years 1997 through 2007, the various common level
ratios for Cumberland County are applicable until the year 2000 countywide
reassessment. As a result of the year 2000 Cumberland Countywide reassessment, the
predetermined ratio became 100% of year 2000 value and thereafter the common level
ratios published by the State Tax Equalization Board were no longer applicable to
assessment appeals in Cumberland County as they never varied by more than 15% from
the predetermined ratio. As a result of the year 2004 Cumberland Countywide
reassessment, the predetermined ratio became 100% of year 2004 value and the common
level ratio continued to be inapplicable as the common level ratio as published by the
State Tax Equalization Board has not varied by more than 15% from the predetermined
ratio. The year 2000 Countywide reassessment was effective for tax years beginning year
2001. The year 2004 Countywide reassessment was effective for the years beginning
, ' ,!
year 2005. The total assessments for the property for the tax years which are the subject
of this appeal shall be as set forth in the "Assessment" column of Exhibit "A" attached to
the parties Stipulation and Joint Motion for Agreed Order dated September 6, 2006. The
year 2007 assessment of $10,400,000 shall continue thereafter until changed as provided
by law.
The Cumberland County Assessment Office shall allocate the total assessment
between land and improvements as provided by law, and by the procedures of the
Cumberland County Assessment Office. The Cumberland County Assessment Office
shall promptly notify the appropriate taxing bodies of the change in assessment.
Cumberland Valley School District shall promptly pay a cash refund of the excess taxes
paid, in the amount of $419,767.06 for tax years 1997 through 2006. Petitioner shall
receive credits against future taxes for the excess taxes paid to Middlesex Township, in
the amount of $35,270.27. County of Cumberland shall promptly pay a cash refund of
$50,515.96 for excess County and Library taxes paid for years 1997 through and
including 2003, and shall provide Petitioner with a credit of $45,978.42 for excess
County and Library taxes paid for years 2004, 2005 and 2006, which credit is to be used
against 2007 County and Library taxes, and then the remaining amount paid as a refund
on or before June 1,2007.
By:
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