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01!H3-29
11/19/96
IN 'l'IIE COUII'I' OF COMMON PLEAS OF CUMPBIILAND COUNTV, PENNSYLVANIA
CIVIL ACTION -- LAW
IN REI
APl'l!:I\l. OF I
No,
Civil of 19911
FHOG t1WI'1'CH . MANUFAC'rUIIING
COMPANV, Ownor
1100 II1\lh Strllet
Carli~lQ, Penneylvania 17013
Tax Parcel No. 02-21-0310-353
MunloipalltYI Carlisle Borough,
Cumberland County (Carlisle Arlla
School Distrlot)
REAL BS'l'ATE 'rAX
ASSESSMENT APPEAL
TaK Years 1997 and 1997-
1998 Sohool
vs.
BOAIIO OF ASSESSMENT AN IIEVIBION
OF 'l'AXES OF CUM13EllLAND COUN'1'Y
NO'1'ICE
Vou have been sued In court. If you wish to defend against
tho claims sot forth In the fOllowing pages, you mUllt take action
within twenty (201 daye aftllr this complaint and notice are served,
by entorlng a written appoarance poraonally or by attorney and
filing in writing with the court your defenses or objoctlons to the
claims set fo~th against you. You are warnod that If you fail to
do so the case may proceed without you snd a judgment may bo
entered against you by the court without further notice for any
money claimed In the complaint or for any other claim or relief
requested by the plaintiff. You may lose money or property or
other rlghtB important to you.
VOU SHOULD 'I'AJ<E TillS PAPER '1'0 VOUR LAWYER AT ONCE. IF YOU DO
NO'l' HAVE A LAWYER 011 cANNOT AFFORD ONE, GO '1'0 OR TELEPHONE THl!;
OFF ICE BET FORTH BEI.OW TO FIND ou'r WHERE VOU CAN GET LEGAL HELP.
Court Administrator
4th Floor
Cumberland County Courthouse
1 Courthouse Square
Carlisle, Pennsylvania 17013
Telephone I (717) 240-6200
Z IMME~r5i'FAN
By I .-.:j..J (
III HARD P. UFl"ORT, Esquire
Attorneys for Petitioner
Attorney 1.0. '16044
22 Bouth Puko Btreet
Lancaster, PA 17602
(717) 299-0711
& NUFFORT
Ol!H3-29
11/19/96
IN 'rilE COUR'l' Of' COMMON Pl.l!:1\S OF CUMBERl.AND COUN'l'V, Pl!:NNBYl.VANIA
CIVIl. ACTION -. l.AW
IN REI
APPEAl. Of',
FROO BWITCII , MANUFACTURINO
COMl'ANY, Owner
600 1I1gl1 stroet
Carlille, Pennlylvania 17013
Tax Parcel No. O~-~1.0318-3&J
MuniclpalltYI Carlisle Borough,
Cumberland county (Carlille Area
School Distrlot)
(Ii, I., '//1, "/
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No. Civil ot . it"
Rl!:Al. l!:B'lWl'E 'l'AX
ASSESSMENT APPEAL
TaN Years 1997 and 1997-
1990 Bohool
vs.
BOARO OF ABSESSMENT AN REVISION
Of' TAXES OF CUMBERLAND COUN'I'Y
PETITION rOR APP~AL FROM ASSESSMENT
or THE BOARD or ASSESSMENT ^PPEA~~
AND NOW, comes the Appellant FROO SWITCH Ai MANUFACTURING
COMPANY, by its ISttorneys, Zimmerman, Pfannebecker Ai Nutfort, ~2
South Duke Streett Lancaster, Pennsylvania and files this Petition
for Appeal from Aseessment of the Board of ASHessment Appeal., of
which the following is a statementl
1. Petitioner is the owner of the property known as Frog
Switch Ai Manufacturing Company, identified as TaN Parcel No.
0~.21-0318-J53., 600 East High st. , CarliHle , PA 17013 .
~. Reepondent, Cumberland County Board of ASRessment and
Revision of Taxes (herein the "Board"), is a "Board for the
assessment and revision of taxes" within the meaning of S5020H10~
of the General county As.essment Law, 72 P.s. 55020-102 ~ f!g. and
01~13-:19
11/19/96
a "I.\oard of AuelllllUont APpeal" within the moaning of the Fourth
CJ.aSll County AUoSllmont Law, '1:1 I',S. 1154&3.101 !..'i !!!S.
J. The Naid property i. locatod within tho boundario. of
cumborland county/ Carlille I.\orough, Bnd the CarliNlo Area School
Dietrict. A true and correct copy of this potition for Appeal
Ilhall be lI6rved forthwith upon the Iiloid nlunic1plllJ.ties and school
dilltrict.
4. For purposes of tho 1997 taK yonr, tho BOllrd previously
allsossed tho Ilubject property which ie tho subject of this Appeal
liB folloWll1
'1'aK pncel No.1 02-21-0310-3531
'l'otall $nO,ooo.OO
5. '1'he Petitioner appealed the property's allllessment to the
Board, and tho Board hoard tho Appeal on october 3, 1996.
6. On october 22, 1996/ the Board illlluod notice that it
dotermined the fair markot value of the above-captioned property to
be $3/142,857.00 for purpollOIl of arriving at an BIlBesllment for taK
purposes. A true and correct copy of the notice is attached hereto
as Exhibi t "A" and incorporated by reference heroin.
7. By application of the common level ratio of 7.0\, which is
the most recent common level ratio published by the state '1'IIX
Equalization Board applicable to cumberland county, Appellant
believeD that tha Assossment that will affixed to the subject tax
parcel will be $220,000.00.
o. Petitioner alleges that the decision by the Board issued
on october 22, 1996/ for the tax year 1997 for which this Appeal is
filed, is improper and unlawful for one or more of the following
reasons I
. 2 -
The value and asaeasment il not uniform with other
aaseslmenta in cumberland CountYI
The value and aade..ment i. arbitrary, exoessive and
unreasonable,
'l'he alsellllment dous not oonform with the common
level ratio that exists in Cumberland county,
The asaessm~nt doel not aocurately retlect the fair
market value of the Petitioner's property I
The asaessment is unreasonably high, improper,
unjullt and contrary to law and was arrived at
without application ot the statutory requirements
provided under the GenerBl County AIsellllment Law and
the County Assessment Law applicable to Cumberland
County, and
(f) 'rhe allsoument iIII otherwllle illegal,
unconlltitutional/ non-uniform, arbitrary and
unreaaonable.
01!llJ-~9
11/19/1111
(a)
(b)
(0)
(d)
(e)
9. As the property owner and a party aggrieved by the
asse8sment, your Petitioner has the right to appeal pursuant to the
provillions ot the General County AQsellsment Law ond the County
Assessment Law applicable to Cumberland County,
WHEREFORE/ your Petitioner requestll that the Court hear this
appeal and enter such Order as it deema proper pursuant to the
prOVisions of the General County Assessment Law, 7~ P.5. S!l020-10~
~ seQ. and the Fourth Class county Assessment Law, 72 P>S>
5!l4!l3.101 ~ seQ.
PFANNEBECKER & NUFFORT
BYI
,) ~ r
Rear P. N fort, Esquire
Attorneys for Petitioner
Attorney 1.0. *16044
22 South Duke Street
Lancaster, PA 17602
(717) 299-0'111
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IN REI
APPEAL OFI
FROG SWITCH &
MANUFACTURING COMPANY
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNT~
PENN6Yl.VANIA
NO. 00.6416 CIVIL TERM
VI.
BOARD OF ASSESSMENT AND
REVISION OF TAXES OF
CUMBERLAND COUNTY
CIVIL ACTION . LAW
5.JJP.JU.ATJO.N..AND_JOJNJ:..MOIJOILP.oaAGRIED....oBD.ER
AND NOW,lhls day 01 April, 1997, It Is hereby agreed and sllpulated
between Pellllonor, Frog Swlloh & Manufaoturlng Company, by lis altomoys,
Zlmmennan, Pfal1nebeoker & Nuffort: and Respondenfs, Cumberlanrj County Board of
Assessmenf Appeals and Cumborland County, by Its altornoy, Stephen O. Tiley,
Esquire: and Respondonts, Borough 01 Carlisle and Carlisle Area School Olstrlot, by
their allorneys, Flower, Morgenlhal, Flowor & LIndsay, 15 os lollows:
1. Pelllloner iliad 0 Petlllon lor Assessment Appeal from the assessmentllxod
by fhe Cumberland County Board of A6sessment Appeals by Assessment Appeal
dated November 19, 1996 ond iliad November 21, 1996,10 Which on Order fixing 0
date and plaoe lor 0 hearing was enfered on November 27, 1906. The hearing was
originally scheduled lor February 13, 199[71. By Order doted February 5, 1997, the
hearing was rescheduled to April 17, 1997, The parties hove now setlled this case,
2. The applloeble year lor which tho above captioned assessment appeal
was iliad Is the calender year 1997.
3, The property which Is the subject of this appF.lal 15 Cumberland County
Assessment Parcel Number 02.21.0316.353, and Is known os the Frog Swltoh &
Manufaoturlng plant. The property Is situate In the Borough of Carlisle (600 East High
Stipulation and Joint Motion lor Auraad Ordar
Pogo 1 01 3
Streel), Curnbmlond County, Penl1llylvunlll,
4, Tha portlos stlpuloto Ihollho lollllmlllkol valuo 01 Ihn Dubjocl propofly Oil 01
the dale thu or1lllnol pellllon 10 Ihe Cumberllll1d Counly Boord of ASlIessrnel11 Appeolll
was lIIed sholl be fixed at $1,700,000,
5. Tho oommon luvol rutlo oppllceble 10 thl6 lIppllol lor Ihe 1907 tox year, os
oertlfled by Iho SIole Tex EquollO!otlon Boord 011 or bolore July t, 1996, Is 7%,
Applying Ihe oommon lavol ratio 10 Iho lotul markol value 01 the subjollt proporty
reoults In Its lowlul 10101 OSlleSSlllonl bolng !Ii 110,000, Tho oOlllmon level ratio varies
by more Ihon 15% from Ihe Cumberland County prodolorrnlnod rotlo, whloh Is 25%
and Iherelore Ihe oommon lovol retlo Is opplloablo 10 thlll appeel end the BaseBSlllent
shall be fixed 01 the Bold $119,000,
6. The Cumberland County Asse550r'll 011100 sholl ollooole Ihe tolol
osseumenl bolween land and Irnprovemenla os provided by low and Iha prooedures
01 the Cumberland Counly AssesBment Olllce,
7. The new assessment Bholl be ellecllve for lox years beginning on and oller
January I, 19~7 and sholl remain unchanged unleBs and until ohonged os olherwlse
provided by law,
6, Tho Cumborland Counly ASBosBment Offloe shall promptly notify Ihe
opproprlale laxing bodies of Iho ohonge In eBGoBsmenl, and Inslruol tho taxing bodies
10 make any approprlate refunds,
9, Each party 10 Ihls appeal shall bear Its own oosts.
10. The Court Is requested loonier Ihe proposed Order allaohed hereto,
11. The undersigned Allorneys each hereby worrants 10 Ihe other and 10 Ihe
parties and 10 Ihe Courllhol he hos reviewed this Selllemenl Stipulation with his ollent
or ollenls and thai he has speolflcolly been outhorlO!ed 10 anler Inlo Ihls Settlement
Stipulation by his ollenl or clients,
SlIpulallon and Joint Mallon lor Agreed Order
Poge 2 013