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HomeMy WebLinkAbout96-06413 t t I \ '\~,' \ ) / / 'j 'I I I,' " I. , I' I , ! I! , I ii i,\ 'I , , (, I I , " I'd '1'11 ".' '.' III :' J i:l/ , Iii ,-LI " nl " il,\ , ~. 1(/ I'. '. r. , IUI. , ~!r , , \ ,., I J. , [11: ,. < I' ') <. ,I,. I ., I, 1-' i ~.~ ~~ , J . ... UI '" fl;: M I,' '. C l'~ ,1 r J ~\, ~1 ~t , ,I u.. \ I .,. . I - .: j{~ r ,. co, , ,j il.l\ [-' WO ",I ,. &:.:: . .1.. " ~ en ~j f1\ ." " ~: ~. ~. M I,' ~, , ~ ') , l r.tj it: ,', t!\ )~. ., f - II') . I C"I I, ,~ r~l ~~ IW " ' \ . .." 1:1 tJ". U , , . ,. l'Jr.tm LODClJ!) I'AR'l'IH1RB, L,l'., a Delaware limited partnel"sh ip, IN '1'1I1!: COUR'l' OJ!' COMMON PLreMl 01' CUMJlERl,AND COUN'l"l, PI!:NNBYLVANIA Appelhl,t No. 96-6413 CIVIL 'l'l!:ltM VS, CUMJ3reRLANP COUN'ry aOARI) Of' MlBreBBMI!:N'l', EAB'L' I'r,NNBIIOHO 'l'OWNBllIl', IIl1d "'AB'!' I'I!:NNBJ3oRO AIU;A SCIIOOL DIS'l'IHC'l' , Appa llues IllimI911.....EQJl~tiW.!llillCJ.l: OF 11EARING TO 'rilE ItoNORAJ3r.re EDGAR J3. BAYLEY, JUDGE r AND NOW, oomes EAB'l' PI!:I'lNS130RO MEA BClloOL DrBTRIC'l' by its IIttorneys, Bnalbaker, J3renl1emlln & spare, P.c., and respectfully represents as followsr 1. Petitioner herein is Eaet Pennsboro Area Bohool Distriot, a public School District having its offioe lit 890 Valley Street, Enola/ PA 17025. 2. Petitioner is a taxing authority and routinely imposes taxes on real estate situated within its Distriot boundaries. I.AW Q),I'.ct/a 6NnBA)<n.R. 13rU.NNEMAN 6: 51'MlE. The Township of East Pennsboro ("Township") is located in and is part of said School District. 3. Respondent is Penn Lodge Partners/ L.p., the owner of a property located in said School District and Township known locally as "RadisBon Penn Harris Hotel and convention center", being designated as Tax Parcel No. 09-20-1856-001 on the real estate tax assessment racords of the County of cumberland and \..AW l;t'fIC~t1 6Nfl.lJAKFn. BnENN"MAf~ 8: GPMlL said Sohool Distriot, said resl os tate hereinafter oalled "subjeot Property." ~, By Petition of Appeal filed on or about November 21/ 1996, Rospondent appealod to this COUrt the deciwion or thQ Cumber land county Baud at AU1geasm'9Ilt concern ing tho '"Oil I Olil\:lIto tax assessmont IJr the SUbject prOpel"ty for tho tllll YOllr hIll/ I 1111 I /I" January I, 199'1. 5. By Order dated November 25, 1996/ ,Judgo IlllylQY /'lxud " hearing on said appeal for February 12/ 1997. 6. Petitioner hilS engaged Laul."Elncra lIiruh, MAI/ of' tho IIlrllh Valuation Group, ("flpprllieer") to mllke an IlpprllllJlI I Ill' thu Subjeot Propl?rty 1n ardor to provide an opinion or ',IIII"I'/lnl: InII/'kllt value and pass Ibly to serve as an expert wi tnl!lss In thu IIpp<"11 hearing. 7. BecauBo at the comploxity or the Hubjmlt Propu/'ty, thu Appraiser Is unable to complete the apprlliun I by tho hlJlldnlJ ,Inte (February 12, 1997) and hilS advised Petltlonor tllll\: hI) will not be able to complete his work until 60 days rnllowln~ Inllpuutlon of the SUbject Property and receipt or vllrlouu 01111'.11 to he supplied by Rellpondent. PQt i tioner, throu.,h Ita /lttornoyu, tUHI requested access to the SUbject Property /111,1 cert/lln m/ltQrlol from Respondent by letter to ReBpondont/1I IIttornoy dated January 15/ 1997. 8. Reall~ing that the Appr/llser Cllnnot comploto his dutluB before the hearing doto (Fobru/lry 12, jQ9'1). Petitioner, through its attorneys, sought the concurrence or other counsel of record -;1- l....... 0...:....10...:". GNHIMKI!I'. f)1'ENNI'M^,~ III 6p/'-l1l: . to voluntsrily oontinud the hd~rinq. 9, Auistant county Bo11o i tor stephen O. 'l'iley / k~squire, on behalf of the 13o~rd of Alisessment and county of Cumberland hBs indicated his conoUrrence with Petitiol1er's request. 10. Respondent's attorney/ l'atric1l1 A. 'L'rujillo, Esqull:e, at Saul, ~wing, Remick & saul, has declined to concur in Petitioner'li request. 11, The matter at issue is ot substantial interest to the Petitioner, a public taxing body, The market value at iSliua as established by the Board ot Assessment is $7/399,142 (or an assessment of $517/9~0 based on the current common level ratio ot H). 12. In order to properly defend against Respondent's ohallenge to the above referenced value, Petitioner l1eeds tho services of a qualified professional appraiser, and has engaged Appraiser accordingly. 11. Petitioner is unaware of any prejudice which would result to Respondent by delaying the hearing. WHEREFORE, Petitioner respectfully requests your Honorable Court to continue and postpone the hearing scheduled tor February 12, 1997/ for a sufficient time for Appraiser to complete his research and evaluation. . AN & SPARE, P.C. By R card C. snelbaker 44 West Main street Mechanicsburg, PA 17055-0318 Attorneys for Petitioner -3- , . ~ r -, , l , , Ii" I .. . 11,1 , I t I I,'. I' i 1,,1;. . ~. " ,i/l r. . '1'1 \, '.'.. I, Thl~ uppcul chullcnuc~ lhc YUhllllllln UIIlIU~~C~~'IIClllllllhc 111'l1J1Cny IIIClIlcd III II~I) ('lIl11plllllllypll~~. ('II III P 11111, ('llIlIhcllllnd ('IlUlIIY. PClln~ylYnlllll 17011 II lid which I~ Ilc~IUIIIIICd II~ Purce! Nil, 01}.20.1 H~II,1)1I1. 2, A cllPy IIllhc dccl~11I1I 111111I Which Ihlh IIppclIl Ih IIlkcn I~ IIl1l1chcd hcrchl II~ Exhlhll A, ,1, Appcllulll Pcnn !.lId!!c I~ U Ilclllll'IIrC 1IIIlllcd punncr~hlll which ClIlTclllly Ilwn~ Purccl Nil, l)I).211.IH~I),01l1 hlCllIcll'll 11~1I ('ulIlpIlIIlIlYPIIN~. ('ulIlplllll. ('ulIIherlulIll CIIUIllY, PClIllbylyunlu 171) II, \l'hlch I~ kllllwn UnLlllpCl'lllCLlIIN Ihc 1(lIdl~~lIn Pcnll IIlIrrlN IIl1lclllnll ('lInwlIIllln ('clllcr (lhe "1(1IL1I~MlII"), "" Thc l(uLlINMln I~ U 1\1'11 hunLlrcLlulllJ ni'ly 1!~I)) lInil h'llcllIl1L1 clIl1ycnlllll1 CCI1ICI'. which WUh cl.ll1hlrUCleLl h; Ihc curly 11}(JlJ'~, ~, UIIIII' UhllUI Muy I}, I'}%, Pel1l1!.'JLI!!c purcllll~eLl Ihc l(uLli~MIII I'rllm PCI1I1 lIurrl~ C'III11PUI1Y. U Penl1~ylyulllu Cllrplll'llllllll, fill' Ihc hJ1Il1 purchu~c prlcc III' $4.71)0,000, which Il1dudelllhc rcul pl'llpeny, u~ \\'cllu~ IUl11llhle ulllllnlunlllhlc pcr~ul1l1l prupcny, 6, Al Ihc IIIIlC Pcnn LllllLlc purchu~clllhc J(ulll~~ul1. Penl1 Lud!!c Llclcrmll1clllhul ~Uh~IUIIIIIIIIIllJlruWmcnl~ ul111 rCl1u"ullllns wuullI he lIecc~sllry lIuc hI Ihe U!!C unLl CIlI1L1 h 11111 III' Ihe prupel'lY, 7, PCI1I1 !.ollLlC ul111 Pelll1 lJurrl~ Compul1Y. urc II1L1cpcl1delll husll1c~~ cllllllc~, urc nol rclulcllor UnUIUlcllunllllu 1101 ~hurc COII)1Il011 IIIUI1U!!CllleIllIJr oWl1cr~hlp, ",'11"'~ 01 II, .', I ,'k) -2- K, I>urlnlllhll Mlnunllr of 19%. PlInn 1.1l1l1l1l. h)' Ilnlllhl'llllllh IIN 11/111111, FirM A III II 1'111 II 11 Tux Vlllulllhlll. 11111, ("FirM AllIlIrklln"), 1I0nllllllll1llhll Cnll1hllrlllllll ('OUIII)' ANNIINNor'N Onkll hI 1111lllllnlhe IINNIINSlIlIl'uhl1l Ilflhll IlulllsNllll, 9, FirM AlI1crklln WIlN nllllllcd h)' lhc t'lIl11hllrlllllll t'01l1ll)' ANNUNNllI"N Oflllllllllllllhc IlNNIISNCd vlIlllC ol'lhll Il1llllNNl11I IiII' 1'1% WIlS In IIXIIIINN of $7.l)l)(},()()(), Ill, On Ill' 111111111 ^llllllNl 21, 19%, Pcnn I.lId[lc, h)' IlIllJ Ihl"lll11h IIN 1ll!IIIll, Flrsl AIlIIIJ'klln. slIlll II lill'lnllllll1l1l1l1l hI Ihll 1111111'11 J'C'lIlChlh11l1l rCllsslIssllIlIll1 bllllllUSII .hll IISNlIsscd VIlIIIC Ill' Ihe Illldlssllll exclIcllclllhc IlII1J'k/1I VllhlC Ill' Ihe pJ'lIpcJ'l)', II, On ()cllIhcJ' II. I 'JI}(I. Ihll IIl1l1J'd clInduclcllll hllllrlnl! rCl!llrdlnl! PIIIlIl LudllC'N rlllfucSI fill' J'CIISNCSSlI1l1nllll'lhc RlldlsNlnL 12, I>urlnlllhc hCllrlll[l. Ihllllollrd hCllrd ICNIIII1I1I1)' fJ'1l1ll Flrsl ^llIl1rlclln rCl!llrdlnl! lis InClIlI111 IInlll)'Nls III' lhe Illldhslln. cvllIcnclI 1'1111 II I'd I Ill! Cllll1pllrllhlll slllcs, Illld PCIlIl L'ldl!C's purcllllsc uf thc pJ'lIpCJ'I)' fill' Ihc 1011l1l,urchllse prlcc of $4.7(}(),()(}(}. 1111 Ill' whlllh Indlclllll lhlll Ihc Ilsscsscd VlllulI of lhc Iludlssoll NUbslllllllllll)' cxcceds lhll n/llrkct vlllua: of Iha: propcrl)' , 13, On OClohllJ' 22, 1996, Ihc llollrd INNucd IIN dcclslonlll which Ilordcrcd lhllllhc ENlllhllslwd Mllrkcl Vlllue IiII' lhll RudlsslIU WIlS $7,399,142, tSJ:J: Exhlbll A, 14, Thc IIl1llrd's dcclslllll should hc I'IIClIllId uud u lowcr rlssllsscd vuluc should bl: CNlllhllNhlld bcclluNe Ihc CUITCIll IINscsscd vuluc of Iha: Rlldlsson wus nOlllludll 011 II prllpa:r ICl!ul hllsls Illld Is cxccsslvc. unJusllllld InclfulIllhlll, oI~I"J.~ III II ill, 110 -3. I~. Thc Illlllt'll'h IleclsllIlI hhllUhl hI! vlI~lIlelllllld U IlIwcl' IIsschhed Vlllul! hhlluld hI! I!hlllhllhhcd hl!~uusc Ihl! usseshed vuluc III' thl! lllldlshllfl cxcl!cds Ihl! IIIUl'k1!1 vIIIIlC III' Ihc JlI'IIJ1I!I'IY, II'!, It IN cvldl!llIlhllllhc UNNI!NNCd vuluc 1I1'lhc l~udlhMIII ($7,JI}I),1421 NUhhllllllllllly CXCl!l!dN ItN 1lI111'kl!l Vllluc, he~IIUNC Ihe 1{lIlllhSIlIl Wllh MIld 11I1I1I1I1'fll'N.II!IIUlh 1l'l\IINIICIIIlII hy PI!III1I1UI'l'IN ('III11PllllY hI PCIIII LlldlJI! III 11}l)() Ii II' IIl1ly M,700,OOO. A II'IlC IIl1d ClIlTl!cl clIPy 1I1'lhl! SelllclIIcnl SllIlellll!llI 1'1'11111 PI! II II I.lId~I!'N pUI'ChllNC 1I1'lhe 1{lIdINNIIII IN III1UChl!d herChl UN Exhlhlt lIulld IN 11I~lIl'plll'llll!d hl!relll hl' rl!I'l!rl!lIcl!. 17, The IIlIlIrd'N declNllln ulNII NhllUld hI! I'lIcull!d 1I1llllllllWel' IIhhl!NNed vlIllIe NhllUld hI! I!hlllhllNhed hC~IIUNI!, hllNed uplln 1111 11I~lIl11e nIlIIlYNIN, Ihe UNNChNCd vllluc III' Ihl! J(udINN\lIll!x~l!l!ds IIN nlnrkl!l I'ulue, IH. Thc Illnrkel vnlue III' III1Y hllNJllliIlIlY Ill' hlllel pl'llpeny IN dl'lvl!n pl'edollllllulllly hy ItN uhlllly 10 ~eIlCI'IIIC Incollle. 19. Fill' Ihe yenr clldlll~ lll!~elllhe,. JI, II}I}~, Ihl! I{ndlhhllll'h uwrulll! lI~clIPuncY mil! WUN ollly 50, I ';1. 20, Bnsed U(1111l lis nhlllly III ~ellenuc In~ollll!, Ihe IllUl'kl!l vuluc 1I1' Ihe J{udINNIIIl IiiI' Ihc ycnl' elldlll~ DecclIlhel' J I, (91}5, wus uppl'lIxllllUlely $1,194,000. 21. Bused Upllll Ihe Ilhlt Ity hI ~enel'llle IIl~lIllle, the IllUl'kel vullIe I'llI' hllNJlltulIly/lllllel pl'lIperlles lhlll nl'e ~lIlllplll'llhle III the lludlsslIlI In Ihe New EllllJ/llld /lnd Mid- AllulII!c hlUles IN Uppl'lIxlllllllely $4,725,000. 04~lmiJlllin'~ -4. 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