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Home My WebLink About96-06424 \I) ~ / (/ I I I I , I I' , ',., " , , 'i1' t', I ,'I,,~II I " '\1 If) .. 'i" /\.; ( I , r ~'iJ -Ii 'j dr'( 'k, It ,.1 ,V,, '( i:',. {\ ! " , iI i- , Iff, d ;\1' ',' /'J j;.I,I' T( JIl Jr.I l, ~ h'\ '.{I '1l,if ".11; " 1,li ;,1 J:" , : 'I;: " ',I,!, , , ' I ., , , 510flhll1 D, TillY, E~qlllio I'rey and Tlloy AllolnoYI lor Iho "01111011111 II BOlllh Hanov., Blrool Caltllln, "enl1lylval1lu 170' 3 5l1fll01l10 COIlIl No, 3Q3' II ._._" _.. no._ _ _.'. .., _,._ _.... _"' ,___ ....___ ..___...____......_....__......._...__... ........_....... hi, 71 H~3,IIU3Q "/IN,' 717'Q~3,Q~~' IN REI STEPHEN D, TILEY, 8nd ROBERT G. FREY, IId/b/8 PHEASANT RUN PROPERTIES PlItltlonerl v, CUMBERLAND COUNTY BOARD ASSESSMEN1' APPEALS, Reepondent Countyt Cumberland County One Courthoule Square Corll,'e, PA 17013 Munlolpollty: North Middleton Township 211 North Middleton Rood Carlisle, PA 17013 Sohool Dletrloh Carllel" Arao Sohool Dletrlot 623 West Penn Street Cerllele, PA 1'1013 I f t t I I t t : OFI t t : I t t : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYI.VANIA NO. 1886- t; 'I ;; 'I &4 f..u.- CIVIL ACTION. LAW eEDII.O.tLF..QB REVIEW OF REA.L-.E.S.T.A TE ASSE.s.s.M.ElIT TO THE HONORABLE, THE JUDGES OF SAID COURT: 1, The Pelltloners are Stephen Q, Tiley and Robert G, Frey, adult Individuals haVing their principal place of business ot 5 Soulh Hanover Street, Petition 'Of' A'\l11W of ....1111.1. A.....m.nl . Pig. , TlI.)' 'nd ,''v- Ph....nl Run ProP'f1I" Carllllle, Pennllylvanlo 17013, and trading and doing bUlllnellll all Pheallant Run Propertlell, whloh hall Its prlnolpal plaoe of business at 1824 Sterrolls Gnp Avenue, Carllllle, Pennllylvanlo 17013, For IIcllllous nomo IIIlng lor Pheollont Run Proportlell llOO Inlltrument lIIed November 10, 1993, ond rallied November 23, 1993, to number 9376,1561, 2. Tho Respondent Is tho Cumberland County Boord 01 Allsellllment Appeals, One COUl1hoUllO Squoro, Carlisle, Pennsylvania 17013, 3, On August 31,1996, SlaphGn 0, Tlloy, allol'l1ey'ln-Iact lor Pheasont Run Limited Partnorshlp of 125 SUlllmllr Stroel, Suite 1400, Boston, Mossachusolls 02110, lIIed ossellsmont appeals wlthlhe Cumberland County Boord 01 Assessment Appaalll lor 66 condominium units, 10 townhouses, on undeveloped condominium building lot, on office parcel, and live recreotlonal and out-parcels, Contemporaneously, your Pelllloners Stephen 0, Tiley and Robef1 0, Frey entered Into 0 contract to purcha&e the sold ossols from Pheasant Run Limited Partnership, Selllement on that purchase took place on October 28, 1993, 4, The Board's hearing on the aforemenlloned eppeals was held on April 18, 1994 at which limo the Boord rendered decisions on the 66 condominium units, the 10 townhouses, the undeveloped condominium building lot, and Ihe office parcel. By agreement of all parties, Ihe decision on Ihe five recreallonal and oUI-parcels was conllnued generally, 5, On October 17, 1996 a Board hearing WAS held on the remaining live recreational and out-parcols And Ihe Board decided not to change the current Indicated market value or assessments, 6, By nollce dated October 22, 1996 the Board nollfled the Pelllloners that Its appel'll was denied for the remaining five parcels, A copy of the notice Is attached hereto, marked Exhibit "A," and Is Incorporated herein by reference thereto as If fully set forth herein, ',lIl1on for AlVllw 0' ""11111.1. A.....m.nl Pag. :I TIIIV .nd ''''V. Ph....nt Aun ProJ)trtlll " ,j t L; I I:,; " 'I tl}' I' , " , '1' ,,1', _.....--"----,..~ .... ~ n · ! ~ I! t l!el ~ i _....J..11_ ,:1 , ,)' , " ,I '1 'J'I ;j ,,' I, I, ", . ,', , "-." "~I"'" "',".'''+_~_._ ..__1'" I' ,. , ;1 i I I, ,', " ---,.-- -- -- ,__---_1 -. . .11 i I I ,.. , t I. . ~~I~I I lh i~ ~~ ~lIt[ 5"P, ~ p, ....< .~! ~~ ~~ i~111 ~~ ~d~ ~ If-< p,a III F ~i! B. ~ , .-- -' [' , , " :1 15 , , I !, ','I"; , . ,I , J'[ I, \ ' , ~~ "II' , I , -j ." , , , , ,-'H , , ' ,. I, . " . . " :1:; I. 2 1990tit ' Carlisle, Pennsylvanlll 17013, IIntl trotllng IIntl doing buslnellll Illl Pheusontl'lu/l Properties, which has Its principal place 01 bUtllneus at 1624 Sterrettll Gap Avenuo, Carlisle, Ponnsylvanla 11013, For IIcllllous /lllmo filing for Phoa5l1nt l'Iun Proplll11os see Instrument flied Novomber 10, 1993, and rallletl November 23, 109:~, to number 9376.1651. 2, The Respondent Is the Cumberland County Boord 01 Assessment Appeals, One Courthouse Square, Carlisle, Pennllylvanlll 17013, 3, On August 31,1996, Stephen 0, Tiley, attorney.ln-fact lor Pheatlant Run L1mlled Pal1nerllhlp of 126 Summer Street, Suite 1400, BOlllon, MOllllochulletts 02110, flied assessment eppl!lols with tho Cumberlond County Boord of Assessment Appeals for 66 condominium units, 10 townhousos, on undevelopod condominium building 101, an office parcel, and ffve recreational and out-pllrcels, Contemporeneously, your Petitioners Stephen 0, Tiley and Robert G. Frey entered Into a contract to purchase Ihe said Olllletll Irom Pheasant Run Limited Partnership, Settlement on that purchase took plllcu on October 28, 1993, 4, The Board's hearing on the aforementioned appeals was held on April 18, 1994 at which time the Boord renderad decisions on the 66 condominium units, the 10 townhoulles, the undeveloped condominium building lot, and the office parcel. By agreement 01 all portles, the decision on the live recreational ond out-parcels was continued genarolly, 6. On October 17, 1996 a Board hearing was held on the remaining live recreational and out-parcels and the Board decided not to change the current Indicated market value or aSllesllmentu. 6, By notice dated October 22, 1996 the Board notllled the Petitioners that Its appeal was denied for the remaining live parcels. A copy of Ihe notice Is attached hereto, marked Exhibit "A," and Is Incorporated herein by reference thereto as II fully set forth heroin, "'1111011 lot AlYluw 01 R..t htl" A.....M.nl Pig. ~ TUt... and ,,,~. Ph....111 Aun PH)').fllU - I I ~ ~ ~ i e, i ~ 0( is,~ ~ ~ I~il ~ ~ ~ij~ 0( ~ ~ J ~ ~ I ~ ~ J J fE ., 0( .... . - ~ ~~le ~~J< ilJi oq; . , In", dl! iljj Ifl \ \ 1--; -, '~', ,r I - . " .,j " ,i;'),11 I I it " Ii' i ,: j,J . " I , .$.,,, ) __~t- ~ -,. I.~., .~IIII :~ ~ 1$~~ ~:I! i'i !J . ~ ii t ~ ~ I I" . ~ .~~ ! ~ ! .. e :9 lei i:i ~ 5~p. g fj, e= ~~ B /lllp. b~ -- ~- I I I I ~ i! ~r:! Po.o:j E~ Poa \Ill if[ ~, c ~ I i ~ I>< o , " 1)'1 , 'I I \;) ,. \ I , \ , I , , I I \i .,' ',' , " . . I \,1 'I. .,1 {.I ' , , , .,\ .\ 'WI,' ;:-? Wgoef' I ," I' Curllllle, Ponn5ylvunln 17013, und tmdlng und dolnu bUlllnoll1l Oil Phoullunl !lun Propertloll, whlchhu6 lis p/lnclpul placo 01 buslnollllat lIS24 SIIm-nttll Gnp Avonuo, Carllslo, PennllylvnnllJ 17013. For IIclllloull numo IIIlng lor Phoasant nun Propollloll 6ea In61rumenl fllad November 10, 1003, und rallied Novamber 23, 1903,10 numbor 9370-1551, 2, Tl10 Rellpondonlllllho Cumborlund Counly Boerd of AIlllos6manl Appealll, Ono COUl1hou6e Squaro, Carll6le, Pan/1liylvonla 17013, 3, an Auguot 31,1990, Stophon O. Tlloy, attorney-In-fact for Phelll3Bnt Run Lhnlled Pal1nor6hlp of 125 Summar Strool, Sullo 1400, B06ton, M06611chusalt6 02110, iliad 056066menl appoals willI the Cumberlund County Board of Asso6smenl Appeal6 for 66 condominium units, 10 townhouses, on undevelopod condominium building 101, an office parcol, and five rocreallonol and oul-parcells, ConlemporaneolJsly, your Potltlonors 610phen 0, Tlloy and I'lobe/1 G, Frey enlered Into a conlracllo purcha60 Iho 6ald a66010 from Pheallant l'lun Llmlled Pnr1norlll1lp, Settlement on that purchase 1001< place on October 28, 1993, 4, The Board's hearing on Ihe aforementioned appeolll wa6 held on April 18, 1994 at which time the Board rendered declslol16 on Ihe 66 condominium unllll, the 10 townhouses, the undoveloped condominium building lot, Bnd the office parcel. By agreement 01 all parties, tho decision on the 11'10 recreational and out-porcel6 was continued generally. 5, an October 17, 1996 a Board hearing was held on the remaining live recreallonal and out-parcels and the Board decided not to chango tho current Indicated market value or aS5eS6l11enls, 6, By notice dated October 22, 1996 the Board nolllled the Petitioners that 116 appeal wa6 denied for tho remaining live parcels. A copy of the notice 15 attached hereto, marked Exhlbll "A," and 15 Incorporated herein by reference thereto 06 If tully 6et forth herein, p,lIUon hn n'\lIIW 01 n..1 ElI.I. A.....m.nl Pig. :1 fH.V .nd FIIV' Ph...."1 nun I)IOfI1l11.. ~~IIL II I(HI.fill CIiMU,IfoJ. , l/~ ,,1,l'M.~ln'" '.\t;~I"" " ,,, ,) , .. ~.' I ,.,bl ~ ~~.l:i(.: ) ,t,~l'/:,~~I II,';'" I . "", : 1,1. '~'- , . ./' , '~ I " )1". 1"1' ;~ II: i . ,',It ';1\' ,.~. '-I,. ',l'" .' ~. .~(~ ."(/'" I , I". ~i':' '.1'1 /1, .:. 'Ii " It. ~rf' I'" :" 'I'r"" 'I' I" ';III",j~, "'1, ' V. '. ~ _ .J ,. \', I '\ 5T~I'HUN 0 TIlUV "151S11i'~t' IUh.ll-,rQU IlllYIlW IlUl:IWII 1)111I,-h)/I1j111h"MI I(MiIlY I. W~UlIONrtl l-,1111 "bbllibl)/1 N~NCV" IJ~UClt Vll:~ CI,~IUI"'~ HOI'''CI,,. Jlll(N6C1N tilJlIUhlU M~IICI^ I, MVEI'1l ,,'Clllil~'" JOIINIS,WA"IJ Cllll' Cl.I'UC. o:umbcrlol1d O:olll1tll )Board of 9BBCBBI11Cl1t Ol'fICE Ill' ....titil'61;MI'I" ^ FIN/liKE 22 October 1996 6tephen D. Tiley, Esquire G 60uth Hanover 6treet Carlisle, PA 17013 Re: Tax Parcels 20..17..1GB3.005/015C 1040 10421043 Dear Attorney Tiley: As a result of the recently concluded appeal hearings, the Board of A55essl11ent has 155ued the following order: No Change to Current Market Value, .MY. persolul99lWLtW.bYJhc order o( 1/JfJ1Wil~J1lelJll1J~ppeel to 1110 Caud o( CommOIl Pleas by "ling a pellllrmJn.J1HLPJLJ1JJ1JllilliIfY.'s office 011 or /.JJJfDJJL22 t:J.cillJmb.o.r 19 9 6, 6lncerely, I j -,' (i I;') eLf . ,..,.~ --. Lloyd W, Bucher Director of Finance EXHIBIT "AH ()tjl ,',lJI) 1114r)uH ~iO~J^,\1 (:",lll~;ll Pfo ~7r:l:1 " I' I i! Iii/I' ,/ t,I!:,H I, ':'j\' ',I' ',II ,t, I , '/ I' , ,I,' " I,', !II ;/ d '1/ . I , " -~ rl ---.- ---..- I, IE ~~, Ia ~1 ~ ~ 3 l ! !~ I ~ i ; ~ ,I ~ ~~; in ~811< ~~ . ; ~ -< ~<~fi ... , , " , , , , i ' J , i' ., "I (\1 ;"i " t'! I \ " ,I 1;1 :1),1 1 , ' I, .. " , , ' '. / 1:1 iI' r ~ 'I I, f . llnV 2? 199~ ," I ' ' ,,'1. I Sluphun U, TlluV, e"IIlIIU I'IUV unll liluy ^"olnUY.'ollhu PuIIlIOlIU,. o 50lllh 1t.110YUI 511uul CUIII.lu, "ul1n.v" UrUB I'/Q 13 51l1llUl11U Co"'l Nil :I~a 10 I"ul m,~U,6u311 Iru~ /I"M~3,U~~1 IN REI I IN THE COURT OF COMMON I PLEAB OF CUMBl!RLAND STEPHEN D. TILEY, IInd , COUNTY, PENNBYLVANIA ROBERT G, FREY, tJd/bla I PHEASANT RUN PROPERTIES I Pellllonurs I I v, I I CUMBERLAND COUNTY BOARD OF, ASSESSMENT APPEALS, , ROIpondent , I County' I Cumberlllnd County I One Courthouse Squore I NO. 1998- (;,I/,;;Y 4,!J,j~1-,JI1 Csrllllle, PA 17013 I MunlclpslltYI North Middleton Township 211 North Middleton Road Carlisle, PA 17013 School District: Carlisle Area School District 623 West Penn Street Csrllslo, PA 17013 , , , , CIVIL ACTION - LAW QJll'J..EB AND NOW, this day 01 ,1996, upon consideration ollhe loregolng Pellllon, It Is hereby Orderad pursua1110 Section 704 01 The Fourth to Eighth Class Counly Assessment Law (72 P,S, !}5453,704) thot a hearing upon this O,d., Plg.1 1I1.V" FIfV' Ph....nl Aun P'OPIIU.. Carllslo, Ponnsylvanlu 17013, and Iradlng and doing bllslnotltl all Plloutlllnl nUll Propol1l1111, whlchhnll 1111 prlnclplll placo 01 bUllltlosS 0\ 1024 Storrollll Gup Avonuo, Carllslo, pOlH111ylvonlu 17013, For IIctltlous n0l110 filing lor PhOUlllllll nun PIOPll111otl sOlllnslrUl11ontlllod Novomhor 10, 10113, IInd rofllod Novombor 23,11103,10 nUl11bor 0370-1551, 2, Tho l-1espondonlls the CUl11berland County 130nrd 01 Atll'iotitll11enl Appeals, One Coul1hollllO 6qUl1re, Corllslo, Ponnsylvanla 17013, 3, On AUgUlll 31, 1090, Slophen lJ, Tlloy, IlIl0rnoy.ItI-llIcllor Phellsllnl Run L1mlled Pal1nerllhlp of 125 SUl11mar Strollt, SUltll1400, Boston, MlIlltillClllllllllls 02110, tllod OflllOllSI1l0nt oppllalo with tho Cumborland County llonrd of AssosSl11onl Appollls for 66 condon\lnlulllunlt5, 10 townhousllS, onundovolopod condol11lnlum building 101, on olllco pnrcol, ond IIvo rocrootlonol and out-pureols, ContemporunoolHily, your 11lltltlonOlll StophonD, Tlloy ond F1obol1 G, Froy onlol'od Into 0 controel to pllrclHlso lho suld ossots from Phoosont Run L1mllod Pal1norshlp, Soltlomont on lhal purcllOGo tool< placo on Oclobor 213, 1093. 4, Tho Board's 11eorlng on tho olorol11ontloncd oppoolt; was hold on April 1 B, 1094 at which tlma tho Boord rondo rod docllllons onlhe GG condominium unlle, th~ 10 townhouses, the undovolopod condominium building lot, and the otflco parcel. By agroonlont of all po11106, tho decision on tho tlvo recroallonalllnd out-parcols was continued genorolly, 5, On Octobor 17, 1096 a Boord hoarlng was hold on the remaining five recreational and out-parcols and tho Boord docldod not to chango the current Indicated market vtllue or ossossnlenls, 6, By notice daled October 22, 1996 thll Board notltled the Petitioners that Its appeal was denied for lhe remaining five parcels. A copy of Ihe no\lce Iflllttached hereto, marked Exhibit "A," and Is Incorporated herein by relerence thereto as II fully set fol1h herein, p.Ult~n lor Atvllw ollllll Ell,'e ~.....m.nl PIU.2 TlI.~ .nd f"'t, ph,u.nl nun PrOI),,'I.. 11 ,r'''; , ,II' I /, , ' ':;.\ I. i 1 "..I It' " ','I, ;t. , , " , , I' I 'i! , , 'II' I! , ' ,r ; II , " 'I ;1 J , , r! " ., - , , , , ~ - , -- , .. , ~ .' f ,) ~ . , i '11 Ii I , . :s ~ ~~ ~ 8 ~ 1lIl< ~' 2~ , ~ .' ~ ~i dci~ ~" 1*- mE-< .. h i~~li .~ g ~ ~ ~; !i ~~ [:l 13 "" - - , , --...~- -- " , - ,- I ~ I ~ i 8 e 15~ , ' " I )! , " /' .' , , I'.'i 1'1 I '" , '" ,'. " " , , I -'I ,I ., 1'\ iLll' ,",;1 ., , 'I I i ., . , ~ . . "-...->- '. 1,1(1'/ ?? 1991P' . " " , . Carllslo, Pennsylvania 17013, !lnd trading nnd doing business nu Pllflnsonl Run Propel110s, which has IIIl prlnclplll pluca of buslnollllat 1024 Sterrettll Gap Avenue, Curllsle, Pennllylvonlo 17013, For lIolllloull nallle IIlIng lor Phoasont Run Propel11es 1100 Itll'1trumont lIIed Novembor 10, 1003, /lnd ralllod N')vombor 23, 1903, 10 number 9376.1551, 2, The Respondonllll Iho Cumberlnnd County Boord 01 Asaessmont Appouls, Ono COUI111OUSO Squoro, CllllIslo, Ponnllylvonln 17013, 3, On Augullt 31,10013, Stophon 0, Tlloy, ottol'l1oy.ln.fncllor Phooson! Run Lltnltod Portnorllhlp of 125 Summar 6lrool, Sulto 1400, Basion, Muusoohusells 02110, 1II0d 01l50S5111(1nl upPollls with tho Cumborlolld COlJl1ly Boord of Assellsml!lnt Appeolll for 136 condominium units, 10 townhousos, on undovelopod condominium building lot, an offlco pllrcol, Ilnd Ilvo rocIl'lUonol ond out'pnrcols, Conlomporl1noously, your Polltlonon; Sloplion D, Tlloy !lnd Robol1 G, Frey enlered Inlo a contract to purchoso Iho sold (\lisoI6 11'0111 Pho05ant I,un Limited Pl1l1nershlp, 601l101110nl onlllOt purcllfl50 tooll ploco on Oclober 20, 1993, 4. Tho BOl1l'd'6 110mlng on tho alorlll11enllonod appools was held on Aprlt 1 e, 1994 01 which limo tho Board renderod deolslons on Ihe G6 condominium units, Iho 10 townhouse!), tho undevolopod condominium building lot, and the 011 Ice parcel. By ogrooll1onl of 011 parties, the decision on the five recreallonal and oUI-porcels was oonllnued generally, 5, On October 17, 1996 a Boord hearing was held on the remaining five recreational and out-parcel6 and tile Boord decided not 10 ohange tile current Indicated marllet value or aS5e6sments, 6, By notice doted October 22, 1906 tile Board notified the Petllloners that It6 appeal wos donled for Il1e romalnlng five parcels, A copy of tile notice 16 attached hereto, l11arked Exhibit "A," ond Is Incorporated herein by reference theroto as II fully 60t forth herein, p.Ulhm lur A'Vlew dl nu, EIIII. A.....'""II Pogo 2 TII.... .n" '1'..... Ph....nl nun PtOPll1ill I' !,i 'I li"I' [; i' , I ., I Ii J I, 'I;, , ' " , " it "1' ~ ~I '" u. ~I' ~ I,~t I~ ~ ~ ~ ' ~ i,!~I. ~ i I,; , ' Ii , I', ;,' , I' ','II . - ~ i " I" I' " I Lf . , ' " I :......' , . I' --~ ~d II i~~ ~~ ~ ~~ - 8 ~ .:id~1 ~ f."' aF ~ ~! ' B~ ___ ---I I , I, ' I I I I , , , " It I , , -- - Eo< I ~~ ~< ~~ ~a ~ll~1 eO If[ i~~II' ... ~ , I , I " I " ,. ~ NUV a lOOOtf I , " ~ Carllslo, Pennsylvania 17013, llnd trodlno and dolno bUl.llllotiti lll.l PIlllIIl.ll1l1t Flun Properties, which has Its principal placo of buslnoss 01 102-1 Stonolts Gup Avonue, Corllsle, Pllnnsylvonla 17013, For IIctltlous name filing lor PhOlltianl Run Prope/1las sao Instrumont flied Novamber 10, 1993, lllld rallied Novomber 23, 1993, 10 number 9376-1551. 2, The Respondent Is tho Cumberland Counly Somel of Assassll1ent Appealll, Ona COUl1house Square, Carlisle, Pennsylvania 17013, 3, On AU9U!lt 31,1006, Stephen D, Tlloy, ollomay-IIl-Iacllor Pheasant Run Limited Partnership 01 125 SUl111llar Slrool, Sulto 1 -100, 006toll, Massachusalls 02110, II10d aGIlOSsmonl apponls with tho CUlllborlond COlJllly 1300rd of ASI.l13ssl11ont Appeals lor Gll condominium units, 10 10wnllousoS, on undoveloped condomlnlul11 building 101, on olllco parcol, and live 10cIOatlonol and oul-porcols, ContompolOnoouGly, your Potltlonel'G Stephen 0, Tlloy and FlobOl't G. Froy onlered Into a conlract 10 purchaso IhO sold assotG 110m PllOauant l'lun Llllllled POIinorshlp, Sottlemenl on Ihal pUlchase tool< placo on Oclobol 28, 1993, 1\, Tho BOllld's hearing on 1110 aforementlonod appeals was hold on April 1 S, 1994 at which lime Ihe Boord ronderad decisions onlhe 66 condominium unltG, the 10 townhouses I the undeveloped condominium building lot, and tho office porcol. By agroemant of all parth3S, Iho decision 011 the five lecreollonol and out-parcellS was continued genorally, 5, On October 17, 1996 a Boord hearing was held on the remaining five recreallotll!ll and out-parcols and the Boord der.:lded nollo change the curront Indicated market value or a6sessl11onls, 6. By notice dated October 22, 1996 Ihe Boord notified Ihe Petitioners that Its appeal was denied for tho remaining five parcels, A copy of the notice Is attached hereto, mark13d Exhibit "A," and Is Incorporaled herein by relerence Iheroto os If fully 6el forth horeln, P,UUQn lor nlYI.w 01 Rul hl.11 ".....,n.nl Pig. :l tlllY .n~ '"~' Ph...."t nun PfQll.'II.. tilU/lhull t1 llluy, Ueq~l/o "'UY UIl~ Tlloy AIIOIIlUYI 10' Ihu I'ullllollO'1 Ii 60~lh 1I1/Il0voI 8110uI Cnllle/u,l'olmeyIVBIlIB 11013 till"'""''' (;')1111 Nil :1;lJ 1 II 1111 III'~~J'/JUJ/J /',.. 11/'~~JolI~II' ...~.-.. _d_'_ ".. H ,_ . . _ h.. ". ,... _, ,. IN REI I IN THE COURT OF COMMON I PLEAS OF CUMBERLAND STEPHEN D, TILEY, and I COUNTY, PENNSYLVANIA ROBERT G, FREY, Ildlbla I PHEASANT RUN PROPERTIES I Potlllonors I I v, I I CUMBERLAND COUNTY BOARD OF I ASSESSMENT APPEALS, I Rospondonl I I CounlVI I Cumborlond Counly I Ono Cl,)urthouso 6quoro I NO, 1996- Corllolo, PA 17013 MunlolpalltYI NOl'lh Mlddloton Townohlp 211 North Mlddloton Rood Corllola, PA 1'T013 School Dlstrlotl Corllslo Aroa 6chool Dlslrlct 623 Wost Ponn 6treol Carlisle, PA 17013 I I I I I I I I I I I CIVIL ACTION - LAW QB..D.E.B AND NOW, this day or , 1996, upon conslderollon of tha foregoing Petition, It Is hereby Ordered pursuant to Secllon 704 of The Fourth to Eighth Class County Assess men 1 Low (72 P,S, ~5453,704) that 1\ hearing upon Ihle O,a., I)lg. I TII.V & "rey . Ph.,...nl Run Prop.HI.. ,'r"'i""'" I ,I I " , (h' f.;: ~ r!; .. _7 i'J~~ ',' x: '~ " I, ,I- /..1.... , lit Irt II;~ .+ , fi I - , "I' 'J .~ ~i g: 'I./re , 'I ..... @ J\ ~ Ii; " I I :1 \ , I I L, -! ~t , - _..4_,--._ -- ~ ~ , tJ .fJ J J , , If i. ~!J~' 11~! ~g .I'l[ ~~ ~ ~ ~aa. ro: 8~ ~ i g II: 0 l.!'1 . ! ~ . ~ : a , ~ z d ji; ;0 ~ ~i g g * !5 ~a. . ~---, ~ -- --- , -, -- I, , .'" " " , . ' " , . , " '" 'I ";J . I 'I ' I 1 I . , 'I " " , I . I I '1 .Ff......" '... ..' '.' , "1 -- '. I ',f. I I, '" 1/;,'1/'/' '~ 7 . I", I" ! I 'l'i 11 f I '"/','11 , I;' ~9-17-11583-01I1C is tilled at Five lIundred Firty ($11110.00) Dollars AS at the date applioable to this appeal, and tor all tuture years until ohanqed according to Inw, and bnsed upon thu oommon level ratios tor their applioable years, the reSUlting assossments tor parcel 29-17-11583- 0115C, are as folloWSI m.,n ~.Illi ~BBI!:BBMEltt .078 1994 ~42.90 .0715 1996 ~41. 215 .073 1991\ ~40 .15 .070 1997 $38.50 The said parcel 29-17-1593-015C ehall continue to oarry an assessment ot $39.50 tor nll subsequent years, until changed acoording to law. The Cumberland County ^ssessment ottice shall promptly notity the appropriate taxing bodies, tax collectors and the ~umberland county Tall Claim Bureau in order that appropriate tax bills may be issued and/or reissued and to otherwise adjust and correot the properties' tax liabilities in a manner consistent with tho ohanges in assessment. BY THE BYI - -2- 3. App.llant. duly appoaled .aid a.....m.nt. to the .bov. m.ntion.d App.ll.. on August 31, 1993. 4. Atter h.aring, App.ll.. oonoluded that no ohang. ot .o....m.nt was warrant.d and issu.d its oonoluoion on Ootob.r 22, 1996, as followSI IINo Change to Current Market Va luell . 5. Appellants fil~d the pending appeal with this Court on Novembor 21, 1996. 6. The B.noh of this Court recusod itself and trftnstorr.d the matter to the Court of common Pleos of Adoms county tor disposition by Order dated January 3, 1997. 7. Appelloe appointed Richard C. Snelbaker, Esquire (Snelbaker, Brenneman & Sparo, P.c.) au special oounsel to represent its interests in this appeal. 8. Appellee engaged the services of L.G. Connor Real Estate Appraisers consisting of Lester G. connor, MAl, SRPA, ASA, SCV and Pennsylvania state Certified General Appraiser, and Karen Darney, CRS, GRI and Pennsylvania state Certified General Appraiser ("Appraisersll), to give opinions as to the fair market value of the subject parcels. 9. Parcels 005, 040, 042 and 043 are unnumbered loto on the several subdivision plans of IIPheasant Run Estatesll and all are permanently encumbered by restrictive covenants limiting use to and for recreation and/or recreational purposes, said covenants being appurtenant to the various numbered lote on said plan, pursuant to Reed v. Reese, 473 Pa, 321, 374 A.2d 665 (1976). S.e alsol ~tv ot Monroe V. Pinecrest Dev.loDment Corporation, 98 -2- Pa, cmwlth. 200, IHO T\.2d 1274 (1966) I IiUA.gJLY_J_l:l9tl~.YAnt.a ~1h1>>, 146 Pa, cmwlth. 466, 606 A.2d 694 (1992). 10. Py repor.t dlltlld Apri 1 4, 1997 I Apprn I.lIGrs oonoluded that Parcol~ 006, 040, 042 and 043, had a nogativo markst value oooas ioned by tho ll.abl.l1ty rosHl t ing fr.om tho pormanent onoumbranoes mentionod in Pnragrnph 9 above. 11. Parcel 016C is alao an unnumbered lot on a plan of "Pheasant Run Estates" which doos not oontain tho enoumbrances mentioned apove, but is not of sufficient size to pormit construction of a building thureon pursuBnt to the existing ~oning and land use regulations of the Township of North Middleton. 12. Py their report Aforesaid, ApprBisers conoluded that PBrcel 015C had a fair market value of $550. 13. Neither the Township of North Middleton nor the Carlisle ~rea Sohool Oistriot has intervened in this appeal. C. TERMS OF' IlTIPULA'rIOli The parties mutually stipulate and agree as followSI 1. The foregoing Background is accepted BS accurate. 2. The Appraisers' Report of April 4, 1997, shall be filed in this proceeding And made a part of the record. 3. PBrcels 005, 040, 042 and 043 are determined to hBve no value for the purposes of reBl estate tax Bssessment purposes. 4. Paroel 015C has a fair market value of $550.00 for all purposes of this appeal. 5. The with~n Bppeal is for the 1994 tax (cBlendar) year -3- and all sub.equent ye~r. inoluding 1996, 1996 and 1997. 6. The oommon level ratio applioabla to eaoh of the foregoing years (as published by the state Tax Equali~ation Board) arel 1994 1996 1996 1997 7.U' '1.fJ' 7.n 7. 0' (.0'161 (.076 ( . on (.07) 7. Paroels 006, 040, 042 and 043 have no market value susceptible tor determining real estate tax assessment and tho assessments for each of the years above shall be 2oro, whioh amount (2ero) shall continue indefinitely hereafter until ohanged by law. 6. By application of the above m~ntioned oommon level ratios to each of the years in iosue, Parcel 015C shall have an assessed valuation as fol10WSl 1994 $550 x .076 .. $42.90 1996 $550 X .075 " $4 L 26 1996 $550 X .073 .. $40.15 1997 $650 x .070 .. $36.50 Said Parcel 015C shall have the assessed valuation for the yellr 1997 and all years thereafter until changed by law. 9. Promptly following the entry of any order approving this stipulation, the cumberland county Assessor shall change the tax assessment records for each of the subject parcels in accordance with paragraphs 7 and B above and shall give notice thereof to all taxing jurisdictions and their reopEctive ~ax collectors and the Cumberland county Tax Claim Bureau in order that appropriate tax bills may be issued and/or reissued and to otherwise change -4-