HomeMy WebLinkAbout00-02135
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IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,PENNSYL V AN1A
NORFOLK SOUTHERN CORPORATION,
ITS AFFILIATES AND SUBSIDIARIES AND
CONSOLIDATED RAIL CORPORATION,
ITS AFFILIATES AND SUBSIDIARIES,
Appellants
PURTA TAX
ASSESSMENT APPEAL
NO. aOOO-dJ35 Gw..QTefM
v.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Respondent
DAVID R. KRAUS, ESQ.
JOHN E. VAN ALLEN, ESQ.
COUNSEL FOR APPELLANTS
RULE TO SHOW CAUSE
NOW, this ~ day of April 2000, upon consideration of the foregoing petition, it is hereby
ordered that:
(1) a rule is issued upon the Respondent to show cause why the Appellants are not entitled
to the relief requested;
(2) the Respondent shall file an answer to the Petition within 20 days after the Petition is
served on the Respondent;
(3) a hearing shall be scheduled upon motion by any party; and
(4) notice of the entry of this order shall be provided by the Prothonotary to the following
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names and addresses:
t/JohnE. VanAllen, Esq.
Dechert Price & Rhoads
Thirty North Third Street
Harrisburg, PA 17101
v5tephen D. Tiley, Esq.
Solicitor
Cumberland County Board of Assessment Appeals
5 South Hanover Street
Carlisle, PA 17013
~umberland County Board of Assessment Appeals
Cumberland County Courthouse
I Courthouse Square
Carlisle, PA 17013
",Cumberland County Commissioners
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
/East Pennsboro Area School Board
East Pennsboro Area School District
ATTN: School Secretary
891 Valley Road
Enola, P A 17025
VEast Pennsboro Township Supervisors
East Pennsboro Township
ATTN: Township Secretary
Township Office
98 South Enola Drive
Enola, PA 17025
BY THE COURT:
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IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYL VANIA
NORFOLK SOUTHERN CORPORATION,
ITS AFFILIATES AND SUBSIDIARIES AND
CONSOLIDATED RAIL CORPORATION,
ITS AFFILIATES AND SUBSIDIARIES,
Appellants
PURTA TAX
ASSESSMENT APPEAL
NO. SDDO- .;2/3,') l,j..J)10!fl1
v.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Respondent
DAVID R. KRAUS, ESQ.
JOHN E. VAN ALLEN, ESQ.
COUNSEL FOR APPELLANTS
ORDER
NOW, this day of
, 200-, upon consideration of Appellants' Petition,
the following is hereby ORDERED and DECREED:
1. Effective January 1, 1998, the assessed value of the Property is reduced to the
taxable market value of $
2.
acres are owned or used as a railroad right-of-way or line and are
exempt from PURT A Tax and local realty tax;
3. Land owned or used as a railroad right-of-way or line shall be listed as exempt
from both the PURTA Tax and local realty tax and excluded from Cumberland County's annual
Norfolk Southern and Conrail PURT A Tax reports;
4.
acres are useful, but not used, in furnishing railroad transportation
services and thus are exempt from PURT A Tax and local realty tax;
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5. are subject to the PURTA Tax at a value of $
total taxable market value of $ for the Property;
6. The Property's buildings have a taxable market value of$
7. Appellants' attorneys' fees are to be paid by Respondent.
per acre for a
; and
By the Court:
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IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYL V ANlA
NORFOLK SOUTHERN CORPORATION,
ITS AFFILIATES AND SUBSIDIARIES AND
CONSOLIDATED RAIL CORPORATION,
ITS AFFILIATES AND SUBSIDIARIES,
Appellants
PURTA TAX
ASSESSl\1ENT APPEAL
NO. d.COO- ~135 (,.:..J)TW""I
v.
CUMBERLAND COUNTY BOARD OF
ASSESSl\1ENT APPEALS,
Respondent
DAVID R. KRAUS, ESQ.
JOHN E. VAN ALLEN, ESQ
COUNSEL FOR APPELLANTS
PETITION FOR REVIEW OF AND APPEAL FROM DECISIONS OF THE
CUMBERLAND COUNTY BOARD OF ASSESSl\1ENT APPEALS
To the Honorable Judges of the Court of Common Pleas of Cumberland County:
Norfolk Southern Corporation, its affiliates and subsidiaries ("Norfolk Southern") and
Consolidated Rail Corporation, its affiliates and subsidiaries ("Conrail")("Appellants"), by and through
their attorneys, Dechert Price & Rhoads, petition this Court for the review of Appellants' appeal from
the decisions of the Cumberland County Board of Assessment Appeals. In support of their petition
and appeal, Appellants represent the following information.
1. This Court has jurisdiction pursuant to the General County Assessment Law, 72 P.S. S
5020-518.1, the Fourth through Eighth Class County Assessment Law, 72 P.S. S 5453-704(a), the
Judicial Code, 42 Pa. C.S. SS 933 and 5571, and the Local Agency Law, 2 Pa. C.S. S 752.
2. Appellants are Norfolk Southern and Conrail, public utility companies that furnish
railroad transportation services.
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3. Norfolk Southern maintains principal places of business in Norfolk and Roanoke,
Virginia.
4. Conrail maintains its principal place of business in Philadelphia, Pennsylvania.
5. Respondent is the Cumberland County Board of Assessment Appeals ("Board").
6. This is an appeal from an order by the Board issued on March 13, 2000 determining the
assessed value and exempt status of certain realty listed as owned by Appellants in the Cumberland
County tax records. A true and correct copy of that order is attached as Exhibit A and is incorporated
by reference.
7. The property that is the subject of this appeal is located in East Pennsboro Township,
parcel number 09-15-1293-001 PU ("Property"). A copy of a diagram including most of the Property
is attached as Exhibit B.
8. On or about July 29, 1999, Appellants timely and properly filed with the Board 1998
through 2000 appeals from assessments regarding the Public Utility Realty Tax Act, 72 P.S. S 8101-A,
~., ("PORTA Tax") for the Property. A copy ofthe PORTA Tax is attached as Exhibit C.
9. The Pennsylvania Constitution exempts from local realty tax a public utility's realty that
is used or useful in furnishing a public utility service. fa. Cons\. art. VIII, 94.
10. The PORT A Tax imposes a state tax on a public utility's realty that is used in furnishing
a public utility service. 72 P.S. 99 8101-A and 8102-A.
II. Effective beginning with the 1998 PORTA Tax year, the PORTA Tax is based on the
assessed value of taxable realty as reflected in the local tax records. 72 P.S. 99 8IOI-A and 8102-A.
12. Land containing rails and beds or that is owned or used by a railroad as a right-of-way
or line and superstructures on that land are specifically exempt from the PORTA Tax. 72 P.S. 9 8101-
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A(3)(ii) and (iii). A true and correct copy of a Pennsylvania Department of Revenue private-letter
ruling ("Ruling") confirming that principle is attached as Exhibit D.
13. Each Pennsylvania county is required to file an annual PURTA Tax report listing the
assessed value of each public utility's taxable property. A public utility's nontaxable realty is not
included on that PURTA Tax report. That principle also is confumed in the Ruling attached as Exhibit
D.
14. On March 10, 2000, the Board held a hearing regarding Appellants' appeal of the
Property.
15. On March 13, 2000, the Board denied Appellants' appeals to the Board based on the
view that Appellants did not present sufficient evidence to establish that the Property's assessed
taxable market value is overvalued.
The actual fair market value of the Property is lower than its assessed market value.
The actual taxable fair market value of the Property is lower than its assessed market
16.
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value.
18.
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20.
The Property is a 366 acre parcel that contains approximately 38 buildings.
The Property contains approximately 115 miles of railroad tracks.
The Property consists of approximately 351.82 acres of nontaxable land containing rails
and beds or that is owned or used as a railroad right-of-way or line and approximately 14.18 acres of
taxable buildings and land appurtenant to those buildings.
21. As a result of the Board's decision, the Property has an assessed fair market value of
approximately $22,283,164, effective January 1,1998.
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22. The actual taxable fair market value of the Property is $766,195 of buildings and
$177,250 ofland for a total taxable fair market value of $943,445.
23. If this Court determines that any part of the Property is not exempt under the PURT A
Tax, then that property is useful in furnishing a public utility service and thus exe)I1pt from local realty
tax under the Peunsylvania Constitution and excluded from the imposition of the PURTA Tax.
24. The amount in controversy, while indeterminable because the PURTA Tax millage rate
for all three tax years currently has not been established by the Pennsylvania Department of Revenue,
exceeds the compulsory arbitration jurisdictional amount under 42 Pa. C.S. S 7361 et seq., C.C.R.P.
Rule 1301-1, et seq. and Pa. R.C.P. 1301 et seq. based on any reasonable estimate of that millage rate
or because the issues recur annually or both.
25. Appellants object to the Board's decision for the following reasons:
A. The Board improperly computed the assessed value of the Property which is
unreasonably high, improper, unjust and contrary to law and when multiplied by Cumberland County's
State Tax Equalization Board common-level ratio factor results in a market value that is greater than
the Propelty's actual fair market value. 72 P.S. S 8IOI-A, et seq.
B. The Board improperly denied Appellants' request to list as exempt from both
PURTA Tax and local tax land containing rails and beds or that is owned or used by Appellants as a
railroad right-of-way or line. 72 P.S. SS 8101-A and 8102-A.
C. The Board improperly failed to apportion between the taxable and nontaxable
portions of the Property. 72 P.S. SS 8101-A(3)(ii) and (iii).
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D. The Board improperly determined that portions ofthe Property were taxable
even though those portions are useful, but not used, in furnishing railroad transportation services. Pa.
Const. art. VIII, S 4; 72 P.S. SS 8l0l-A and 8102-A.
E. The Board improperly determined that nontaxable realty should be reported to
the Pennsylvania Department of Revenue. 72 P.S. S 8101-A, et seq.
F. The Board denied Petitioners due process and equal protection of the law and
uniformity of taxation under the United States and Pennsylvania Constitutions.
26. Pursuant to C.C.R.P. Rule 206-2(c), Appellants have requested the concurrence of this
petition from opposing counsel and that concurrence was denied by counsel.
WHEREFORE, Appellants request this Honorable Court to: hold a de novo hearing in this
matter; reduce the assessed value of the Property; exempt land containing rails and beds or that is
owned or used by Appellants as a railroad right-of-way or line; apportion between taxable and
nontaxable portions of the Property; exempt land useful, but not used, in furnishing railroad
transportation services; enjoin Cumberland County from listing nontaxable realty on its annual
PURTA Tax report; award reasonable counsel fees to Appellants; and grant any other just and proper
relief
Respectfully Submitted,
t~~
avid R. Kraus, Esq. (Attorney ill 44886)
John E. Van Allen, Esq. (Attorney ill 81096)
Dechert Price & Rhoads
Thirty North Third Street
Harrisburg, PA 17101
(717) 237-2000
Counsel for Appellants
Dated: April 7,2000
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VERIFICATION
I, the Undersigned, verify that I am a General Tax Agent for Norfolk Soutbern Corporation and
tbat the facts set forth in the attacbed Petition are true and correct, to tbe best of my knowledge,
information and belief. I understand that false statements herein are made subject to the penalties of 18
Pa. C.S. 94904, relating to unsworn falsification to authorities.
Dated: April 6, 2000
drew E. Clingenpeel, ne
orfolk Southern Corporation
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CERTIFICATE OF SERVICE
I hereby certify that I am this day serving a copy of the attached Petition for Review, Rule to
Show Cause and proposed Order upon the persons and in the manner indicated below, which service
satisfies the requirements ofPa.R.C.P. 440:
Service by first-class. certified mail. return receipt requested
Stephen D. Tiley, Esq.
Solicitor
Cumberland County Board of Assessment Appeals
5 South Hanover Street
Carlisle, PA 17013
Cumberland County Board of Assessment Appeals
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
Cumberland County Commissioners
Cumberland County Courthouse
I Courthouse Square
Carlisle, P A 17013
East Pennsboro Area School Board
East Pennsboro Area School District
ATTN: School Secretary
891 Valley Road
Enola, PA 17025
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East Pennsboro Township Supervisors
East Pennsboro Township
ATTN: Township Secretary
Township Office
98 South Enola Drive
Enola, PA 17025
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Dated: April 7, 2000
E. VanAllen, Esq.
Dechert Price & Rhoads
Thirty North Third Street
Harrisburg, PA 17101
(717) 237-2000
Counsel for Appellants
8
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GAY O. McGEARY
DIRECTOR OF FINANCE
RANDY L. WAGGONER
CHIEF ASSESSOR
STEPHEN D. TILEY
ASSISTANT SOLICITOR
QCumbedanb QCountp jftnance 8: %lflfleflflment etftce
ONE COURTHOUSE SQUARE, CARLISLE, PA 17013
TELEPHONE (717) 240-6350
March 13, 2000
John E. Van Allen, Esquire
Dechert, Price & Rhoads
30 North Third Street
Harrisburg, PA 17101
Re: Tax Parcel 09-15-1293-001 PU
Dear Mr. Van Allen:
As a result of the recently concluded appeal hearings, the Board of Assessment has issued
the following order:
No change to current market value for tax years 1998, 1999 and 2000 due to failure to
'I meet burden of proof
Any person aggrieved by the order of the Board of Assessment may appeal to the
Court of Common Pleas by filing a petition in the Prothonotary's office on or before April
12,2000.
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Sincerely,
/L~~~
Randy L. Waggoner
Chief Assessor
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21S 8-99
Pe~n..-The Law-Utilities Gross Receipts Tax
11,851
ARTICLE Xl-A.... . "
PUBLlCUTILlTYREALTYTAX .' .
(As added by Act ofJuly 4, 1979.P.L. 60. eft:~ctiv~ ~ediafeiy'~d~ppIiCable't~
..' . taxableyearsbeginningafter1977.) .. ,....:, .... ....
It 101-2511
t72P.s.ij8101-AI Definltion.~'
SeC. '1I01-A: The Coliowing words.: terms and
phrases when used in this article sh3l1 have the
meaning asaibed ~o. th~n:a i~ this ~tion. except
where the contat clearly indicateS a difCerent
meaning:. . . : >
(lj "Department." The Dep~e.nt ~( Reve-
nue of the Com~onweaIth of PennSyl~ia.
. It 101-2521. ':.
(2) ':Publlc utility," AJiy pe.:.on. p';"inership,
association, corporation or other entity furnishing
public utility service under the jurisdiction of the
Pennsylvania Public Utility Commission or the
. corresponding .regulatorY agency or any other
state or o[ the United States on December 31 o[
the ta:C3ble >::ear.. ~d. any electric cooperative
corporation furnishing public utility service on
December 31 oC tl)e taJ!3ble year. but shall not
m~ any,.public, ~~iiity. ~umi~~ng: puplic. utility
sewage serv~!=es. or mW!icipality or municipality
authority furnishing p~~Uc utility sec:vices.: '.'
(As amended by Act ~C May 12. 'Im. No.4
(5.B. 557), efCective May 12, 1999 and applying
retroactiyely ~o.January I, 1998.) ," ". . .
. . ",. .' [;10'I-isil.', .
(3) ':Utility realty:' All lands. together with al\
bui~cl~~gs. tow~rs. smokestacks;' dams. dikes.
canals.' coaling towers. storage tanks. reactor
structures. pump houses. supporting foundations.
enclosing structures, supporting structures. con-
tainment structures, reactor containment outer
shells. reactor containment vessels.. turbine build.
iogs. recovery tanks. solid waste area enclosures.
primarY ,auxiliary buildings. containment. auxil-
iarY safeguard structures. Cuel buildings, decon-
tamination buildings., and...all,other structures
and enclosures whatsoeyer which are physica.11y
affIXed to the land, no matter how such structures
and enclosures are designated and wjthout regard
to the classification thereoC Codocal.real estate
taxitlon P.urpOses: bUt not including ..w:tune,y
and equipment.. whether or. not i)aused within
such building. 5truCt~ ot' . enclosure. 'or.' after
Decem~ 31. 1999. land and improvements to
land that'are indispensable to the generation oC
electricity. located within this Commonwealth
that at the end oC the taxable year arC owned by a
public utility or its affiliate either directly or by
or through a subsidiary and are u;ed .or in' the
course or developqtent .or construction. for use. in
whole Of' In part, in the.tumishing.lncluding prcr
Pennsylvania Tax R~port9
"
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duclng, storing, distribpting or '.transporting, or
public utility service and which are not subject to
local real estate taX2.tion under .any law in effect
on April 23, 1968: Provided, however, Thit the
following specified items" shall be exempt Cram the
taxherebyimPosed'" .,. -"'; ..' '.
(i~ Easeme~~s or s~~i1ar inter:s~. ." .
.(i1) R3:ilroad beds or' rails. Jand owned or used
by a railroad as' a right-of-way for.a hu1line. and
superstructures thereon. 'nus Suo<:lalise does not
include stations. buildingS. warehouses. shops. en-
gine houses. plants or misceUane<lUS structures. or
~e land app~epapt. t!tereto.. . ...!. . .
_: '(iil) Pole, tiMi~is5ion tow'er. pipe. i-ail or o~er
tines whether or not sai4 lines are ~ttached to the
land or to aOY Sw.cture OR enclosure which' is
physic:aUy 'afflXed. to the land. . '. .
(As amended'by Act oC December 9, 1982;N~.
246; Act o[ May 12, '1999,' No.4 (5.B. 557).
effective May 12. 1999 and appJzing retroactively
to January 1,1998.) . . .'
11101-2541 .
(4) "State taxable vaTue:' Current market
value calculated by adjuSting the assessed value
for county real estate tax purposes for the taxable
, . year for the common level ratio of assessed values
to market values of .the county as established by
the State Tax Equali2ation Board after July I oC
the taxable year. D!1ring the pendency oC an as-
sessment appeal. the t~ m~ the amount
which thepublic utility has stipulated or alleged
as the current market value for -the taXable year.
(As amended by Act. oC May 12, 1999. !'lo. 4
(5,B. 557). eC[ective May 12, 1999 and applYing
retroactively to January I, 1998.)' .
. IPoi-2S51 . ';'.
(5) "Loc:al'iaidng authority.:' A' county. city,
institution' district; borough. toWn.' to'N1lShip or
school district having authority to'impose taXes on
real estate. .
'11101;2561 . '.
.(6) "Realty tax equivaient:' .The total amount
or real estate taxes which a l~g authority
could have imposed on utility'realty Cor Its flSCa1
year beginning .inthe t:=ble year but Cor this
article, and unless otherwiSe provided shall be the
product oC the real estale 'property tax rate and
the assessed valua~i9n .oi utility realti;- :.''-
, (As amended by,:.\ot oC May.12. 1999. No.4
(5.B. 557): eCfective Mayt2. 1999 and applying
retroactively to January.I..1998.) : '. .: !. ':, '
72 P.S. ~ 8101-A 1l101-25~
~
11;852
Penn.-The Law-Utilities Gross Receipts Tax
21S 8-99
(1101-257]
(7) "Total tax receipts." The actual ~ount
conected by' a local taxing authority under aU
statutes authorizing the imposition of taices, but
shan not include lines, penalties, f= licenses or
recelptslromany so",," othe< than taxes.
. (UOl-257a] .
(8) . AssesSed viilwition.'" The assessed valua-
tl~ pC utility realty for county ...1 ..tate tax
purposes contained in the last adjusted valuation
for the taJcable )'eat".
(As added by ACt of May 12. 1999. No.4. (5.B.
557). 'elfectiire May 12. 1999 and applying retro-
actlvely t9anuary 1, 1998.)
(I 101-257b]
(9) ffMiUage rate-I.
(i) An amount calculated by the department by
dividing the amount or ;the total realty' tax
equivalent reported to iIie department under sec-
tion 11IJ6.A by the amount' or the total State
taJcable value of aU utility realty located within
this Commonwealth reported under section
1l02-A. The amount shall be calculated to foW"
decimalp1aces.
(iil For taxable year 1998. an amount calcu-
lated by the department by dividJng the amount
or the total State taJcabl, value of all utility realty
located. within this Commonwealth reporting
under "!'tion.ll02.A.into the greater or the total
realty tax t;quivalent reported under section
lllJ6.A or one hundred thirty-three mUllon. two
hundred thouWld doliars ($133,200,000).' .
(As added by Act or May 12. 1999. No.4 (5.B.
"SS7), elt<ctlve May 12..1999 and applying retro-
acllvely to January 1.1998.)
. ;". (I iOl~257c]
.(10) ..AtliIiat... An' affiliated inter..t as de-
lined In 66 Pa.c.s. Section 2101 (relating to defi-
nillon or affiliated Interest).
(As add~ by Act or May 12. 1999. No.4 (5.B.
557), .ef,fective May 12, 1999 ancl.applying retro-
activO\y to J~~ary I; 1998.)
(II01-257d] '.
. (11) '"Subsidiary." An entity:
: (i) in Which a public' utility or affiUate is the
beneficial owner. directly or indirectly, of shar..
of the entity that would entitle the pubUc utl1ity
or affiliate to cast iri exc:ss of fifty per cent of the
Yotes that all shard10lders would be entitled to
cast in the election of directors of the entity; or
(ii) which Is a pVb,ers!Up, joint venture, Iim.
Ited liability ClHI\pany or sinu1ar entity, In which
a siublic utility Is a partner, is a participant, is a
membor or Is In a similar relationship. .' '.
'11101-257 .72 P .5. t 8102.A
~.~, ~
(As added by Act of May 12. 1999, No.4 (5.B.
557), elfectlve May 12. 1999 and applying retro-
actively to January I, 1998.)
(f 101-257e]
(12) n Assessment authority,'. The board or revi~
sian oC taxes. board far the assessment and revi.
sion or taxes of a COWllY. county commissioners in
a county with no board ol reyision 0.[ taxes or
board for the assessment and revision of taxes. or
councir of a city of the third class that has not
elected to accept county assessmen~
(As added by Act of May '12, 1999. No.4 (5.B.
557). effective May 12. 1999 and applying retro-
actively to January I, 1998.)
(Sc:c.1I01.A is as last amended by Act of May
12 1999. No.4 (5.B. 557). elfecUve May 12, 1999
and applying retroactively to January I. 1998.) .
. 11101-258]'
[72 P.5. Ii 810Z.Al1mposidon of tax; report; in.
terest aDd penalties; tentative tax. '..
Sec. 1l02-A. (a) A taX is hereby imposed on the
State taxable value of utility realty at a millage
rate calculated under subseclion(b). ,
(As amended by Act or July 21; 1983, No. 29;
Act or August 4, 1991. No. 22; Act of May 12.
1999, No.4 (5.B. .557). eltective May 12, 1999
and applying retroactively to January I, 1998.)
. (I 101-259] . .
(b) 'On or beto,. November I, ~999. for taxable
year 1998, and on or before. August 1.2000, for
taxable)'eat" 1999. and every year thereafter, the
department shall calculate the millage rate for
the taxable. year and notify the public 'utility of
the millage rate and' the State taxable value or its
utility realty. If an error in addition. subtraction.
multiplication or division is present in a rCpQrt or
if an entty on a' report Is inconsistent with another
entry and it is apparent which entry is COtTeCt.
the millage ....te shall be calculated using the
correct mathematical result or entry. The public
utility shall pay to the State Treasur<r through
the department, a taX equal to the preQuct of the
mtuage rate and the State taJcable value within
forty-five days after the maJung date'of the notice
or determination.' '. . .
(As amended by Act of May'i2, 1999. No. 4
(5.B. 557), elfectlVe MaY 12, 1999'and applying
retroactively toJailuaiy 1,1998.) ,
. (I 101-260] .
(c) On or bOlo.. May I, 2OOO,.for taxable year
2000. and every year 1I!en:after, a public. utility
shaI1 pay tentative taX equal to the I...... of:
(I) The taX, Imposed by this ar\icle for.the
....00 preceding taXable year.' '.
(2) An "",aunt equal to the tax computed under
the law applicable to the .taxabl< year and the
01999. CCH INCORPORATED
..
:.
," I
......
,~
".~
I-r
21S 11,99
I .
Pena.-The Law-Utilities Gross Receipts Tax
11;853
estimated State: taxable value of the public ptit4
ity's utility '~ty for the taxable year at the rate
appliCabl~ II> the second preceding taxable year.
except tha~ *he estimated tentative tax shall not
be less than ninety per cent of the amount deter-
q'ti.ned by the department to J>e due for the taxa-
ble year. ';
. (A., amended ~y ACt of May l2. 1m, No.4
(S.B. 5!i7). erfeCtive May I?; 1m and applying
retroacUvely to to January I, 1998.)
-
. [1101-261)
. (d) Any.amounts paid for taxable year> 1998
.and 1999 shall be deemed to be payment on
'account.oC..t~tative tax (~r .those taxable y~
(As amended by Act of May 12. 1999. No.4
.(5.B. 557), effective May 12; 1999 and applying
retroactively to tl)J~tiary 1. 1998.)
. . .. .:..... [1101.-~61a).
(e) IIthe.tax hereby imp.;ed Is not paid by the
date- herein presaibed. 'or within any extension
snnted by the department; the unpaid tax shall
bear interest at the rate set Corth in section 806 oC
.the act of Aprll9, 1929 (p.L.34J, No. 176). known
., "The F"lScil Code," and shall Iri addition be
subject to a Penalty at five per cent oC the amount
oC the tax. which penalty may be waived 'or
abated. in whole or in part. by the department
unlesS the pubUc uttlity has acted in bad faith.
negligently, or with intent to deCraud. If tentative_
'tax is not paid by the date required under this
section~' the. unpaid ten~tive tax'shall bear inter-
'est at the rate set forth in section 806 oC "The
r1SC31 Code" for the period oC underpayment. but
not beyond September 15 ot the year Collowing the
close ot the taxable year.
(As 'added by Act of MaY"12, 1999, No.4 (5.B.
SSn;'effective May' 12. 1999 and applying retrO-
actively to to Januaty 1.1998.) .
It ~01-261b)
(0 A payment of taX under subsection (c) shan
include 'a report ot the amount and manner of
'computation at. the Stite . taubfe ~"aItie oC all
ut11ity realty and adjustments for the immediate
preceding year. Th~ reP<ln shall be made as pre-
saibed by the department Wider oath or aIruma-
tio.n' oC the' owner lOr respansible oC1i~r of the
public utilitY. "ij1e 'repo~ ~l uicJud~ :. .
.. ,-' .. ..' ..
. (I)The State taxable values, locations and ~
estate ,tax. parceL identification numbers of. all
~tili~:r.~ty. :....:~:.::.:'.: .~.._:.,.. ....j .;' '. ..
.. (2) Any acijusiment to. the State taxable.yalue
pii:ViouslJ::!e~orte.r,,!,d~cl~use(I),.' .,; .,
~~~~ylv~nia T~ ~ep~rts .
'.
(3) Certified copies. of all appeals filed under
section 110.>A.
(As added by Act of May 12, 1999. NO.4 (5.B.
557), effective May 12. 1999 and applying retr<>-
activelito toJ.nuary 1,1998.~: .' '0
[1'101-261c). '. ..
.' (g) Reports required under t~ section rC?r:~.
bIe ye~r 1998 sh4lI be submit~ed on o.r;. ~tore
September 1. 1~.' : .;...:
. (As added by Act of May 12, 1999, No.4 (5.B.
SSn. effective May 12. 1999 and applying retro.-
actively to to January I, 1998.)
.(Sec. 1l02-A above is as last ";ended by Act~f
MaY' 12, 1999. No.4 (5.B. 557), effective May' 12,
1999 and applying retroactively to to January 1..
1998.) .' '.
iI10i-262)
[72'p.s.! 8103-AI A.....nw;t: Col1ecti~i1.
. '5;'.. 1 i03-A_ (a) The dep:U-tment sm;n make.all
inquiries; determinations and asseSsm~n~ or f:ax..
interest. additions ~d penalties necessary t~ en-
Corce' t~i:i ~tjcle. ..
(As amended bY Act Dr May 12, 1999. No.4
(S.B. 557), effective May 12. 1999 and applying
retrOactively to to January I. 1998.)
11101-263)
'- ... .'
(b) The provisions of sections 337. through 345
shall apply to the ~<;eSSq1ent and collecti9Q of
public utility' realty ta:< under this article. A pub-
lic utility shalt not raise a deCense or objection in a
proceeding that could have been presente<f as part
of an 'administrative or judicial remedy under
section l105-A Dr !l09-A. .' .' .'
(As amended by Act of May 12, 1999, No.4
(5.B, 557), effective May 12, 1999 and applying
retr~ctively .~o to January 1. 1998:.? .:' . '.
11101-264) .
(c) The amount oC any U:'S or ~enalty.'~poS~
Under' this article shall be assess<d within. three
years after the. ClOse of the taxable yw or viitfuit
one year oC a 'final detennination r~ulting frorp.
the pubiic utility's appeal unSg sec~ori'!l~5-A.
whicheveds later. ." :.-:. .. .' ,'1' . .
...,.
(As amended by Act Dr-May 12. 1999, No.4
'(5.B; 557), erfective May 12, 1999 and applying
retroaetlveiyio t'-January 1,1998.) '. ..... . '. ~'.
'" '., "-. ,..,;.........
" (~c._ !le3-A abo,;e.b ;"'asl ;un~nd:<l. by Act qf
May g. !999.1'Io. 4. (5.B. 557); .~ective May. J2,
J~.and applying retroa~tively.4to: t.~.J~g,uary J.
1~8.) .' ..':'.. : ".' , ...'OJ :...: ;.,.,' "'.
.:7i!P.S::~ ~19~;A .1flO~-.2~.4
::.
-:
11,854
Penn.-The Law-UtilitieS GrosS ReCeipts Tax
215 8-99
It 101-265'-1 101-2551
Reserved
. .' ItlOI-2671 . .
172 P.s. 581001-A) Ellect.1 payment; additional
assessment; Z'tfunds; rebates. .
See. 1104-A. <a) PaYment 01, or any exemption
Cram the tax Impooel' by this article and the
distribUtion 10 local taxing authorities prescribed
'by...ilon 1l07-A, shall be in Ueu of locallaxes
upon utility realty. as contemplated by Article
VIII. section 4, ot the Constitution' o(
~ennsylnnia.
(As amended by Act o( December 9. 1982, No.
246; Act o( May 12, 1999. No. 4 <5.B. 557).
effective-May 12.1999 and appiying retroactively
to January 1.1998.)
11 101-255)
(b) The department may. annually determine.
for every assessable bxabte year,. whether the
total amount 01 tax due under section 1l02-A(a)
exceeds the total amount 01 tax collected and the
. ",tlo thaI the amounl o( the exceSs beat> 10 the
total State taxable value 01 all utility realty re-
ported under section 1I02.A. The ratio shall be
calculated to (our decimal places. The department
shall notiCy a reporting public uulity of the ratio.
Within forty-five days 01 the maiUng date of the
notice. the public utility shall pay to the State
Treasurer. through the department, an additional
amoimt o( tax equal to the product of the ratio
and the State taxable value shown in the public
utDlty'~ repOrt under section 1102.A. Section
.11OJ:A.shall IlPply 10 the additional amount of
tax. '" . . .
. '.. .
'., (As amendOd by As;t o( May 12, 1999. No: 4
(Sll. SS7), effective May 12. 1999 and applying
!"lroactively to January 1. 1998.)
. It 101-258al
(c) U for a taxable year the amount due on
notice of determInation is less than the amount
paid by the publlc ulillty to the department on
account 01 that amount and thf! pubUc utiUty is
.satisfied .,,;th the amount due, the department
shall enter. the amount o( the dUference as a
cr'Oditto the 8<XGUllt of the public urill,y. .
(As add"d bY, Act or May 12, 1999, No: 4 (ia.
SS7), el(ective May 12, 1999 and app1yingretn>-
aetively to January '1, 1998.>"' .
11 101-268b] '.
.. (d) II. (0.. a taxable year, the tot.! amount.or
tax collected \IIIder section 1102-A is flll8lly delor-
mined 10 extecd the llIIIount delennined by the
departmenl \lnder section 1107-A(a)(2). or I{. (or
taxable YeM 1998; tho lotal amount Ol t3x coi-
lected under sectiim 1I02.A is fmally detennlnecl
to extecd the grealcr of the total Slate taxable
:'If 101-26572 P:S:^O 8104:A
"~
,-,
~"
value of all utility realty reported to the depart.
ment putSUaOt to section -1102.A or one hundred
thirty-three million two hundred thousand dollars
. ($133,200.000). the dePartment shall compute the
ratio. to. four decimal p1a.ces,. that the amount o(
the excess bears to thelotal State taxable value of
all utility realty under 1102-A. The department
shall notify the repQrting public utility of the
",tio and the' Stale Treasurer shall rebate the
excess to the public utility as a aedi~ ir,. an
amount equal to the product oC tM ratio'and the
State taxable value of its )Jtility realty. For pur-
poses of ...tion 806.1 of the act of April 9. 1929
(p.L.34J. No.176), known as "The Fiscal Code:'
any amoimt rebated shall be deemed to have been
overpaid seventy.five days following the date or
notice. .
(As added by Act of May Ii. 1999. No. 4 (S.B.
SS7). effective May 12. 1999 and applying retro-
actively to January I. 1998.)
(See. II<*A above is as last amended by Act of
May 12, 1999, No.4 <5.B. SS7). effective May 12.
1999 and apf?lying retroactively to to January I,
1998~)
,
..
,-
.
:.
1 - ,0 _' I - ~.~ r _ _ '~I __
..
-.
---<"""~ ,
21S 8-99
Penn.-Tbe Law-UtiUtles Gross RKtiipt5'Ta:e
li~855
the amount which the' public utility has stipulated
or alleged as the prOper 8SSeSSlllenl .
"(As amerided by ACt of May 12. 1999, NO. 4
(5.B. 557). elcectlve May 12, "1999 and applying
retroactively'tojanuaryl; 1998.)
If 101-21~a]
(d) Notwithstanding any other provision ot law.
for laJCable years 1998 ~d 1999, a public utility
may rue, an appeal {iqm ~e assessment or its
utility realty on or be!oreJ~1y 30. 1m.
(As added by Act of May 12, 1999, No. 4 (S.B.
SS7). eUecti,'e May 12, 1999 ""d applyinlt retro-
actively to.January I, 1998.) ,,. ..... .
. '.... .If 101-211b]
(~) In: an' administrative or court 'proceeding
under this ~tion regarding the local assessment
of utUity realty, a local laxing authority that has
substantiaUy prevailed may be awarded reasona-
ble costs incurred in relation to the administrative
or court proceeding. ., ...' . " .,
(As added by Act of May 12. 1999. No.4 (5.B.
557). eltective May 12. 1999 and applying retr<>-
actively to january 1.1998.)
. (See. 110S-A abav~ is as last amended by Act or
May 12, 1999. No.4 (S.B. 557). eUectlve May 12.
1999 and applying retroactively to t'danuary 1.
1998.) '.
If 101-272]
172 P.s. a 81()(>'A) Repo,,", by lacaltaxiog
authorities. .
See. l1()(>'A. (a) Except tor taxable year 1998.
on or before the f1l"St day ot April or 1971 and ot
each year thereafter, each IocaJ taxing authority
shall submit to the department as prescribed by
the department:
'(1) The iwne and address oteach public utility
owning utUitY realty within its jurisdiction. and
the assess<d valuations. Slate laJCable values, r.-
altY tax equivalentS.. teal estate taX rateS and reai
estate parcel identwcatfM numbers of siJch uti!.
ity'reaJty for the'l!'d'l t3xlng authority's 1isca,1
year which !><san in the laJCable year. .
(2) [R...rved.(' .
(3) IReserved.1.
:(4) les total tal< receiptS Cor lis Ias~ completed
r~year. .
(5) Any adjustment to the assessed values. tax
tates, realty t.i.x equivalents Or total tax Rc<lp"ts
previously reported pursuant to clauses (1) and
(4)..:.. . .... .
"(As amended by Act of May 12. 1999, /'fo. 4
(5.B. 557), Oltic:ti~e May" 12. 1999 and applying
"trna::tlvely to january 1,'1998.)' . .
.. ~.
Penosylvania Tax Reports" ;
,,"
. .' t1101-273I.
(b) If a local taxing authority shall fall to file
the report'Rquired by subsection (al by the cIa.te
therein prescribed.' Of witlUn any e.:ctens1o"
gi-anted by the department. it ~ forfeit its
rlght to share in .the next-ensWng' distribution
made pursuant to section 1107.A.
tll01-27.laJ
(0) /'fotwithstanding" section 731 of the act ot
April 9, 1929 (p.L.J4J, No.176), known as "The
F"JSCa1 Code:' relating- to confidential information.
reports IDed under this section shaI1 be public. .
(As added by Act of May 12. 1999, No.4 (S.B.
557). eUective May 12, 1999 and applying retro-
actively to January,1. 1998.)
tll01-273b] .:<.
(d) A report filed by .: local-taxing authority
shall be deemecJ to be prima facie eorrect. unless
rebutted by a preponderance or the evidence.'
(As added by Act ot May 1.2. 1m, No.4 \5.B.- .
557). effective May 12. 1m and' applying <elf<>-"..
actively to January 1. 1998J _. .' .' ~:~
'11101-273e] : . .
.. . ~
. (e) If an .mount reported under section 1102-A""
at this'sectioQ'.is finally changed or corrected
uncier' s<ctioni.i05-A or 1I09-A, rnelocallaxing
authority and the public utility shall make a
compensating adjustment on the firSt -report'filed
following the 'change or 03rrectioC1S as an adjust.
ment to the taxable year's total realty tax
equIvalent and total State taxable value, SO that
amounts raised under this artiere ~ not be less
than, the gross amount.of real estatl= taxes whiCh a.
lacal taxing aut~ority could have imposed on real'
property but for the exemption provided Wlder
this article. . . . .
(As added by Act ot May 12, 1999. No.4 (5.B:
557), eUective May 12, 1999 and applying relt<>-
actively to Januazy 1. 1998.)
. . tflOl-213d]
(0 A report requlred by this section for la'Cable
year 1998 shall be submitted on or before Septem,
her 1.1999. . '..
(As'.~dded by Act of May 12. l~. No. 4. (S.B.
557), eftective May 12, 1999 and applying retro-
actively to jiniia:y.J. 1998.) . .... . .',
. (s.;.. II00A ab.";.e is ..'last aDlerJded by Act 9!
May 12. 1999. No,~ (5.5.'"537). eUective May 12.
1~ and app!yjns retroactively to to January 1.
1998.) '.:.: .:: :.;'
:,. .lflOI-273eJ
172 P.5.! 8106.I-A) DupUcates:
. ~ li06".I-A. (,;) By July 1, 1999, the _appro:
priate 'aSseSsinent authority shall provide.!frltt~
notice to all pubUc utilities of the assessment..
i2-P~S. ~ 8'106~1.A 1f lOl-273e
--
--
":
~1,~56
P~DD.-~he l.:~~-Uf;i:Utie5 C;;!~ ~~pts T~
2!S 8-99
,"i
valuation and predetermined ratio relating to
!ltllilY. ~ty fa. ~. current" an4 imrt!ediate p.e-
cedln~.I:~.ye1lr and thereqwreaients \o.appeal
Ih~ ~en; va1ua~ion or ratio.' "... '.
.... '. -- ~ .
(AS. added. by ACt a(Miy 12; 19'J?,"tia..4 (5.B.
557), effective May I~J999 an4 applying relr.,.
actively to January 1,19']8.)
1f1.01-2131]
(b) By April"!. 2000, and every year thereafter,
thO appropriate asSessment authority shall pro-
vide written notice to a public utility of a new or:
changed assemnent, valuation and predetannined
ratl.o and the ....uirements to appeal the.assess-
ment, va1uat}:~n pr ratio. . . ~. .. ,:..' .
(As added by Act of May 12; 1999:Na.: 4 (S.B.'
557). effective May 12;'1999 and applying relr.,.
ac;tl)(e1y t~J"'!~ 1,1998.) .
(See. t106.I.A above is as added by Act of May
12, 1999, N...4 (S.B. 557), effective May 12,1999
and applying retroacU""ly to ta)anua;rY; I, 1998.)
:,... ", '.{f101-213g]' . .
172 P.s. 681062-A] AffiliateS and .uboidlari...
. See.. l106.2.A. ~ ~rfiliate or subsidiary of a
pubU. 'utlUty sha1\ notify the lac3I taxirig authar-
I.ty ,In which the utility realt;' Is lOcated within
thirty. clays\( the entity is no longer an afnUate or
. subsidiary.;i.~pubUcutillty.' '. ".
(As added by kt of May \2, i999", No.4 <5.B.
557),effect!~.May ti;:I~.) .' . '. . '.
'. "11101-274] . ..'.
J72P,s. 6 Bloi.AJ Distn".tioo i~ local taidog . .
. authorities. .~."., -.:. - .... . .
'.. ..... .... .,. '.,.
_ . Sec.l~07.A: (a) F~ the ~pa..u re<ei;ed' by
It In each year pursuant to section 1I06-A. the
department s!WI det..."in., '. . . ...
(I) The total tax receipts shOWJ1" In . ail stich
reports. . , . , . .
(2) The total realty We equivalent shown In all
5Uc:h:repo~. :.... .'. _, . :~~. :~. .
..,. .'.,". --'lflOI-275J ...... . '"
." '. ,"
(b) Exc:ep~ ~ proyided by subsectlon (b.I), on
or before the lint clay of'Octabe; 01 1971 and 'o(
each year t1\ma!ter. tlie deP8rtinint . sha1lcf~
tribu~e to. each reporting laeaI taidni authority ItS'
share of tb<i total realty -iax. equiYalent deter-
mined pw'SU4nt'to sU~an:(a)(2), which Share"
shall be' t!>e ratlo'which the talai lax "receiptS
reported by that local talcing authority bear tothe
total tax receipts determloed punuant to subsec-
tlon(a)(I). ,....:...,....,...,.._
(As'amencled i>Y ki~fM..;y ~.;~: No: 4
(S.B. 557). ~ectlve May \2, 1999 and ippJYing
retnlac.tlvely toIanua,y I. i998.) : :" ::.-
. .... .., '. .'
1f 101-273f 72 P.S. i 8106.2-A
~. . '. ~ . .
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.
h,8S7
Pean.-The Law-Utilities Gross Receipts Tax
215 8-99
nue within thirty days alter the date of notice of
the millage rate assessment Clr rebate. The peti-
tion shall Include evidence that the finding is
incorrect and arguments substantiating its claim.
(As added by Act of May 12. 1999. No.4 (5.B.
557). ellective May 12. 1999.)
(1101-2801
(b) A defense in a proceeding for the collection
or the tax under this article. or an objection raised
as part of a proceeding. may not be raised if the
defense or abjection could have been presented
had the person appealed ~nder subsection (a).
(As added by Act 01 May 12. 1999. No.4 (S.B.
557). effective May 12. 1999.)
(1101-2811
(e) 'The petition shalt include an affidavit that
it is not made for the purpose of delay and that
the facts set forth therein are true.
(As added by Act 01 May 12. 1999. No.4 (5.B.
557), effective May 12. 1999.)
(1101-2821
Cd) The Board of Finance and Revenue shall
dispose of the petition for recalculation within
thirty days of its receipt.
(As added by Act 01 May 12. 1999. No.4 (S.B.
557). effective MaY 12. 1999.)
(1101.2831
(e) The action 01 the Board o[ Flllance and
Revenue on a petition filed under this section
shall be final.
(As added by Act 01 May 12, 1999, No.4 (S.B.
557). ellective May 12. 1999.)
(1101-2&-11
(0 For purposes o[ this section. the term '"fmd-
ing" shall mean:
(1) an entry on a report that is inconsistent
with another entry, the correctness of which is .
apparent; or
(2) a ministerial computation that is made
without the use or administrative discretion or
judgment.
(1.5 added by Act 01 May 12. 1999, No.4 (5.B.
557). eflective May 12. 1999.) .
(Sec. III>>-A above is as added by Act 01 May
12, 1999, No. 4 (S.B. ssn, effective May 12
1999.) . .
[1101-285-1101-3.501
Reser.f~
(The Dext page is 11.861.J
Pennsylvania Tax Reports
.
.
..~
72 P.S. ~ 8109.A ~ 101-28
:.:.
'11~'
.~ ...... "'<
i~.. '.
.' 'NFICE OF CHIEF COUNSEL
DEPT. 281061
I HARRISBURG, PA 17128-1061
COMMONWEALTH'OF P~NNSYLVANIA
DEPARTMENT OF REVENUE
~I(*
PHONE: 717-767-1382
FAX: 717-772-1459
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July 30, 1999
RECEIVE]])
Michael K. Quinn
Director of Property Taxation
Norfolk Southern Corporation
110 Franklin Road SE
Roanoke, VA 24042-0028
Alii 0 2 '99
PROPERTY TAXATlO~
ROANOKE. VA.
!
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Re: Pennsylvania Utility Realty Tax
Private Lette~ Ruling No. PURTA-99-002
Norfolk Southern Corporation
Railroad rights-of-way
Dear Mr. Quinn:
The Department of Revenue, Office of Chief Counsel is
issuing this private letter ruling pursuant of ~3.3 of Title 61
of the Pennsylvania Code.
I
Please be advised that this letter ruling is limited to the
specific factual information contained herein and applies to
Norfolk Southern Corporation and its respective subsidiaries
(collectively UNorfolk"), exclusively. Absent a statutory or
regulatory change or rescission of this letter ruling by the
Department, the aforementioned parties may rely on this letter
ruling for five (5) years from the date of issuance.
ISSUE:
Whether railroad rights-of-way are exempt from the Public
Utility Realty Tax (UpURTA"l. If exempt, whether counties can
include railroad rights-of-way in PURTA reports provided to the
Department and to public utilities.
CONCLUSION:
Railroad rights-of-way are not utility realty and hence are
not subject to PURTA. Since Railroad rights-of-way are
specifically exempted from the definition of utility realty,
those parcels should not be included on the reports that are
filed with the Department.
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Michael K. Quinn
July 30, 1999
Page Two
FACTS:
Norfolk operates a railroad that ,traverses a number of
states. In or about June 1999, Norfolk obtained substantial
assets within Pennsylvania of Consolidated Rail Corporation.
Many of these assets include railroad rights-of-way.
DISCUSSION:
Act 4 of 1999 amended PURTA to provide that for tax year
1998 and each year thereafter,. a tax is imposed upon the state
taxable value of utility realty of a public utility at a millage
rate to be annually calculated by the Department. 72 P.S.-
~8l02-A.
For purposes of whether a public utility is subject to
PURTA, that entity must own "utility realty" as defined in 72
P.S. 8l0l-A(3). That subsection states that "[r]ailroad beds or
rails, land owned or used by a railroad as a right-of-way for a
rail line, and superstructures thereon . . ." are exempt from
PURTA liability. 72 P.S. 8l0l-A(3) (i) (emphasis added).
Local taxing authorities ("LTA") are entitled to a
distribution from PURTA based, in part, upon the LTA's realty
tax equivalent ("RTE"). The RTE is based upon the real estate
taxes that the LTA could have imposed on utility realty. 72
P.S. ~8l0l-A(6). Since railroad rights-of-way do not fall
within the definition of utility realty, they are not included
in the calculation of an LTA's RTE.
72 P.S. Sl06-A(a) (1) requires LTAs to file annually a
report that includes, among other things, the name and address
of each public utility that owns utility realty within its'
jurisdiction. Since railroad rights-of-way do not fall within
the definition of utility realty, they should not be included
within the annual reports that are filed with the Department.
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July 30, 1999
Page Three
If you have any additional questions, I can be reached by
telephone at (717) 787-1382, extension 3068.
Sincerely,
Samuel S. Yun
Assistant Counsel
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IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
NORFOLK SOUTHERN CORPORATION,
ITS AFFILIATES AND SUBSIDIARIES AND
CONSOLIDATED RAIL CORPORATION,
ITS AFFILIATES AND SUBSIDIARIES,
Appellants
APPEAL FROM THE CUMBERLAND
COUNTY BOARD OF
ASSESSMENT APPEALS
NO. 2000-2135 CIVIL TERM
v.
DAVID R. KRAUS, ESQ.
JOHN E. VAN ALLEN, ESQ.
COUNSEL FOR APPELLANTS
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Respondent
STEPHEN D. TILEY, ESQ.
COUNSEL FOR RESPONDENT
ORDER
NOW, this ~ day of October, 2000, upon consideration of the attached Stipulation for
Settlement, and upon the joint motion by the Appellants and the Respondent, it is hereby ordered and
directed as follows:
1. Effective January 1, 1998 and all subsequent tax years unless changed by law
subsequent to this Order:
(a) the Cumberland County common-level ratio factors for 1998, 1999 and 2000 are
14.71, 15.15 and 15.63, respectively; and
(b) parcel number 09-15-1293-001 PU shall have a taxable fair market value of
$1,203,695 ($766,195 of buildings and $437,500 of land) including an assessed
value of $81,828, $79,452 and $77,012 for 1998, 1999 and 2000, respectively,
based on the common-level ratios in paragraph (a).
( c) Cumberland County is currently undergoing a countywide reassessment
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effective for years beginning January 1, 2001. In addition, the Cumberland
County predetermined ratio has been changed to 100% of the year 2000 market
value. The fair market value of this property in the year 2000 is $1,203,695 and
the assessment of this property beginning January 1, 2001, and continuing
thereafter until changed by law shall be $1,203,695.
2. Notice of the entry of this Order shall be provided by the Prothonotary to the following
names and addresses via first-class mail:
David R. Kraus, Esq.
Dechert
Thirty North Third Street
Harrisburg, PA 17101
Stephen D. Tiley, Esq.
Solicitor
Cumberland County Board of Assessment Appeals
5 Hanover Street
Carlisle, PA 17013
Cumberland County Commissioners
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
East Pennsboro Area School Board
East Pennsboro Area School District
ATTN: School Secretary
891 Valley Road
Enola, P A 17025
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BARBARA ANN BYRNE,
Plaintiff
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
vs.
: NO. 2000- ;)/39 CIVIL TERM
ARTHUR EDWARD GREEN,
Defendant
: PROTECTION FROM ABUSE
NOTICE OF HEARING AND ORDER
YOU HAVE BEEN SUED IN COURT. If you wish to defend against the claims set forth in the
following papers, you must appear at the hearing scheduled herein. If you fail to do so, the case may proceed
against you and a FINAL Order may be entered against you granting the relief requested in the Petition. In
particular, you may be evicted from your residence and lose other important rights.
A hearing on this matter is scheduled on the IStA day of April, 2000, at ;/3()' P. m., in
Courtroom No. """4- of the Cumberland County Courthouse, Carlisle, Pennsylvania. /
You MUST obey the Order that is attached until it is modified or tenninated by the court after notice
and hearing. If you disobey this Order, the police may arrest you. Violation of this Order may subject you
to a charge of indirect criminal contempt which is punishable by a fine of up to $1,000.00 and/or up to six
months in jail under 23 Pa.C. S. ~6 114. Violation may also subject you to prosecution and criminal penalties
under the Pennsylvania Crimes Code. Under federal law, 18 U.S.C. ~2265, this Order is enforceable
anywhere in the United States, tribal lands, U.S. Territories and the Commonwealth of Puerto Rico. If you
travel outside of the state and intentionally violate this Order, you may be subject to federal criminal
proceedings under the Violence Against Women Act, 18 U.S.C. ~ 2261-2262.
Yon should take this paper to your lawyer at once. You have the right to have a lawyer represent
you at the hearing. The court will not, however, appoint a lawyer for you. If you do not have a lawyer or
cannot afford one, go to or telephone the office set forth below to find out where you can get legal help. If
you cannot find a lawyer, you may have to proceed without one.
CUMBERLAND COUNTY BAR ASSOCIATION
2 Liberty Avenue, Carlisle, Pennsylvania 17013
Telephone Number: (717)249-3166
AMERICANS WITH DISABILITIES ACT OF 1990
The Court of Common Pleas of Cumberland County is required by law to comply with the
Americans with Disabilities Act of 1990. For information about accessible facilities and reasonable
accommodations available to disabled individuals having business before the court, please contact our office.
All arrangements must be made at least 72 hours prior to any hearing or business before the court. You must
attend the scheduled conference or hearing.
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BARBARA ANN BYRNE,
Plaintiff
: IN THE COURT OF COMMON PLEAS OF
vs.
: CUMBERLAND COUNTY, PENNSYLVANIA
: NO. 2000- ~31 CIVIL TERM
ARTHUR EDWARD GREEN,
Defendant
: PROTECTION FROM ABUSE
TEMPORARY PROTECTION
FROM ABUSE ORDER
Defendant's Name: ARTHUR EDW ARDGREEN
Defendant's Date of Birth: 01/10/1958
Defendant's Social Security Number: 192-50-8344
Name of Protected Person: BARBARA ANN BYRNE
AND NOW, this _ day of April, 2000, upon consideration of the attached Petition
for Protection from Abuse, the conrt hereby enters the foDowing Temporary Order:
US> 1. Defendant shall not abuse, harass, stalk or threaten the above person in any
place where she might be found.
o 2. Defendant is evicted and excluded from the residence at _ or any other permanent
or temporary residence where Plaintiff may live. Plaintiff'is granted exclusive possession of the
residence. Defendant shall have no right or privilege to enter or be present on the premises.
lID 3. Defendant is prohibited from having ANY CONTACT with Plaintiff at any
location, including, but not limited, to any contact at Plaintiff's current residence, and any
other residence she may, in the futnre, establish for herself, her school, business, or her place
of employment.
lID 4. Defendant shaD not contact Plaintiff by telephone or by any other means,
including through third persons.
o 5. Pending the outcome of the final hearing in this matter. Plaintiff' is awarded
temporary custody of the following minor child/ren:
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Until the final hearing, all contact between Defendant and the child/ren shall be
limited to the following:
The local law enforcement agency in the jurisdiction where the child/ren are located
shall ensure that the child/ren are placed in the care and control of Plaintiff in
accordance with the terms of this Order.
l&> 6. Defendant sball immediately relinquisb tbe following weapons to the Sberiff's
Office or a designated local law enforcement agency for the delivery to the Sheriff's Office:
Anv and all firearms. including. but not limited to. sbot2llns and/or rifles.
Defendant is prohibited from possessing, transferring or acquiring any other weapons for the
duration ofthis Order.
l&> 7.
The following additional relief is granted:
The Cumberland County Sberiff's Department sball attempt to make service at
Plaintiff's request and without pre-payment of fees, but service may be
accomplisbed under any applicable Rule of Civil Procedure.
This Order shall be docketed in the office of the Prothonotary and forwarded
to the Sherift'for service. The Prothonotary shall not send a copy of this Order
to Defendant by mail.
Law enforcement agencies, human service agencies and school districts shall not
disclose tbe presence of Plaintiff in thej urisdiction or district or furnisb any
address, telephone number, or any other demograpbic information about
Plaintiff, except by further Order of Court.
Tbis Order shall remain in effect until modified or terminated by tbe Court and
can be extended beyoud its original expiration date if tbe Court finds tbat
Defendant bas committed an act of abuse or bas engaged in a pattern or
practice tbat indicates risk of barm to Plaintiff.
Defendant is required to relinquisb to tbe sberiff any firearm license Defendant
may possess. Defendant's weapons and firearm license may be returned at tbe
expiration of tbe Protection Order after Defendant bas submitted a written
request to tbe Court for the return of tbe weapons and tbe Court hasnotitied
Plaintiff of the request and given Plaintiff an opportunity to respond. A copy
oftbis Order shall be transmitted to the cbief or head of the Pennsylvania State
Police and the sheriff of Cumberland County.
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Defendant is enjoined from damaging or destroying any property owned solely
by Plaintiff.
Defendant is required to allow Plaintiff, accompanied by a state constable at
Defendant's cost, to enter the residence located at 31 Thompson Creek Drive,
Shippeusburg, Cumberland County, Pennsylvania, to retrieve her property in
its entirety.
Defendant is to refrain from harassing PlaintitI's relatives.
lID 8. A certified copy of this Ordershall be provided to the police department where
Plaintiff resides and any other agency specified hereafter:
Pennsylvania State Police
Mid-Cumberland Vaney Regional Police Department
lID 9.
THIS ORDER SUPERSEDES ANY PRIOR PFA ORDER.
TIDS ORDER APPLIES IMMEDIATELY TO DEFENDANT AND SHALL
REMAiN IN EFFECT UNTIL MODIFIED OR TERMINATED BY THIS COURT AFTER
NOTICE AND HEARING.
NOTICE TO DEFENDANT
Defendant is hereby notified that violation of this Order may result in arrest for indirect
criminal contempt, which is punishable by a fine of up to $1,000.00 and/or up to six months injail.
23 Pa.C. S. ~6114. Consent of the Plaintiff to Defendant's return to the residence shall not invalidate
this Order, which can only be changed or modified through the filing of appropriate court papers for
that purpose. 23 Pa. C. S. ~6113. Defendant is further notified that violation of this Order may subject
himlher to state charges and penalties under the Pennsylvania Crimes Code and to federal charges
and penalties under the Violence Against Women Act, 18 u.S.C.~~2261-2262. Any protection order
granted by a court may be considered in any subsequent proceedings, including child custody
proceedings, under title 23 (Domestic Relations) of the Pennsylvania Consolidated Statutes.
NOTICE TO LAW
ENFORCEMENT OFFICIALS
This Order shall be enforced by the police who have jurisdiction over PlaintifPs residence
OR any locations where a violation ofthis order occurs OR where Defendant may be located. If
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Defendant violates Paragraphs 1 through 6 of this Order, Defendant may be arrested on the charge
of Indirect Criminal Contempt. An arrest for violation of this Order may be made without warrant,
based solely on probable cause, whether or not the violation is committed in the presence oflaw
enforcement.
Subsequent to an arrest, the law enforcement officer shall seize all weapons used or
threatened to be used during the violation of this Order OR during prior incidents of abuse.
Weapons must forthwith be delivered to the SherifPs office of the county which issued this Order,
which office shall maintain possession of the weapons until further Order of this Court, unless the
weapon/s are evidence of a crime, in which case, they shall remain with the law enforcement agency
whose officer made the arrest.
BY THE COURT,
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Judge
Joan Carey
Maryann Murphy
Philip C. Briganti
Attorneys for Plaintiff
LEGAL SERVICES, INC.
8 Irvine Row
Carlisle, P A 17013
(717) 243-9400
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BARBARA ANN BYRNE,
Plaintiff
: IN THE COURT OF COMMON PLEAS OF
vs.
: CUMBERLAND COUNTY, PENNSYLVANIA
~ NO. 2000- ;J/39 CIVIL TERM
ARTHUR EDWARD GREEN,
Defendant
: PROTECTION FROM ABUSE
PETITION FOR
PROTECTION FROM ABUSE
1.
Plaintiff is Barbara Ann Byrne,
2.
The name of the person who seeks protection from abuse is Barbara Ann Byrne.
3.
abuse.
Plaintiffis currently staying at an undisclosed location for her protection to avoid further
4. Defendant's address is 31 Thompson Creek Road, Shippensburg, Cumberland County,
Pennsylvania 17257.
Defendant's Social Security Number is 192-50-8344.
Defendant's date of birth is 01/10/1958.
Defendant is employed by Karper Trucking Company, Chambersburg, Franklin County,
Pennsylvania.
5. Defendant has had an intimate relationship with Plaintiff
6. Defendant has been involved in the following criminal court action:
On or about January 19, 2000, Defendant was arrested by Permsylvania State
Police and charged with simple assault as result of an incident which occurred
on or about the same date involving Plaintiff A preliminary hearing was
scheduled before District Justice Bender on February 3, 2000, at 10:30 a.m.
After discussion with the parties, and by Defendant's agreement through his
attorney, Justice Bender deferred the charges for a 6-month period contingent on
his requirement that Defendant enroll in and complete the Choices program at
Tressler Lutheran Services during the 6-month period, and abide by the law
during that time. After attending approximately 3 sessions at Choices,
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Defendant did not return to the program, and has not completed the program to
date.
Plaintiff believes that Defendant was arrested in Dauphin County in or about
November 1999, for charges related to receiving stolen property.
7, The facts ofthe most recent incident of abuse are as follows:
Approximate Date:
Place:
April 1,2000
American Legion m Shippensburg, and downtown
Shippensburg,
On or about Saturday, April 1, 2000, shortly after midnight, Defendant
drove around looking for Plaintiff, telephoned the American Legion from his car
phone and had her paged. When she answered the telephone, he told her that he
was parked in the parking lot outside and wanted her to come out to talk to him.
Fearing for her safety, Plaintiff refused to meet Defendant and hung up. When
Plaintiff left the Legion with a mutual friend of the parties', Defendant walked
up to her, screamed in her face, called her names, grabbed her by the arm, and
wrenched the engagement ring off her finger. Plaintiff told Defendant to stay
away from her and drove away with the friend. Defendant followed Plaintiff, cut
in front of the friend's vehicle and abruptly stopped, causing the friend to brake
to avoid hitting Defendant's vehicle. Defendant got out of his truck, approached
the passenger side of the vehicle where Plaintiff was seated, tried to open the
door which was locked, and pounded on the window, threatenening to break it
unless she rolled it down to talk to him. Fearing Defendant was about to break
the window, Plaintiff rolled the window down a few inches. Defendant
screamed at Plaintiff threatening, "You fucking bitch, I'm gonna kill you",
reached into the car, grabbed her arm, and repeatedly tried to pull her arm
through the narrow opening in the window, raking her arm back and forth
against the top of the car as she struggled to free herself from his grip.
Plaintiff's friend who was driving the car got out and pulled Defendant away
from the car. Defendant got in his vehicle and left. PlaintifP s friend drove her
to the home where she was staying with friends and they telephoned the Mid-
Cumberland Valley Regional Police for help. The police notified District Justice
Bender of the incident, and he issued an Emergency Protection From Abuse
Order against Defendant on April 1, 2000. See attached Exhibit B, incorporated
herein by reference.
8, Defendant has committed the following prior acts of abuse against Plaintiff:
a) On or about March 31, 2000, in the early afternoon, Defendant
telephoned Plaintiff at the residence where the parties resided together, told her
to get out of his house, and threatened that he would be at the residence within
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an hour to make sure that she did get out, and that he would take care of things
the right way this time.' Fearing for her safety, Plaintiff telephoned Defendant's
mother, Mary Louise Weaver, to come and get her. As Ms. Weaver drove
Plaintiff back to her home, they passed Defendant on the road. He turned
around, followed them to his mother's home, and when inside the house,
Defendant screamed at Plaintiff, called her names, repeatedly lunged at her
brandishing clenched fists in a threatening manner, trying to reach around his
mother who intervened to protect Plaintiff by standing in front of her.
Defendant's mother got him outside and he left. Fearing for her safety, Plaintiff
went to stay with mends at an undisclosed location for her protection to avoid
further abuse.
b) In or about mid-March 2000, Defendant cornered Plaintiff in the
bedroom, screamed at her, and as he held a hand-held vacuum cleaner in close
proximity to her face, threatened that he should smash her face with it and that
he wanted to hurt her,
c) On or about January 19, 2000, as Plaintiff sat on the floor, Defendant
grabbed her by the neck with both his hands, picked her up off of the floor,
slammed her against the wall, and choked her, causing her to gasp for breath.
When Defendant let go of Plaintiff and she tried to stand up, he threatened her
saying, "Sit your fucking ass down or I'll knock you down, and you won't be
getting back up." Plaintiff sustained soreness, redness, and bruising about her
neck as a result of this incident. Later the same day, Plaintiff went to the Mid-
Cumberland Valley Police Department and reported the incident. The
pennsylvania State Police, who had jurisdiction in the incident, where notified.
Plaintiff's injuries were photographed and Defendant was charged with simple
assault. A pre1iminary hearing was scheduled before District Justice Bender on
February 3, 2000, at 10:30 a.m. The charges were deferred by Justice Bender
for a 6-month period by agreement of the parties and through Defendant's
attorney, contingent on Defendant enrolling in and completing the Choices
program at Tressler Lutheran Services during the 6-month period, and that he
abide by the law during that time. After attending approximately 3 sessions at
Choices, Defendant did not return to the program and has not completed it to
date.
d) In or about November 1999, Defendant screamed in Plaintiff's face,
threw her onto the bed, and choked her causing her to be unable to breathe.
Defendant's mother intervened and pulled him off ofPlaintilr
e) Since approximately 1999, Defendant has abused Plaintiff in ways
including, but not limited to, shoving, grabbing, choking, restraining her by
using his body to block her from getting away from him, pinning her against the
bed and walls, controlling her, intimidating her by brandishing his fists causing
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her to fear he was going to hit her, threatening to harm her, and threatening to
kill her. Defendant has also stalked Plaintiff by following her, telephoning her
friends to ascertain her whereabouts, driving around looking for her at friends'
homes and at public places, and sitting and waiting for her,
9. Defendant's violent behavior toward Plaintiff has escalated in severity and frequency,
including threats to kill Plaintiff, causing her to fear for her life. Defendant has in his possession the
following firearms: several rifles and/or shotguns.
10. The following police departments or law enforcement agencies in the area in which
Plaintiff lives should be provided with a copy of the Protection Order:
Mid-Cumberland Valley Regional Police Department
Pennsylvania State Police
11. There is an immediate and present danger of further abuse from Defendant.
12. Plaintiff has suffered the following out-of-pocket financial losses as a result of the abuse
described above: see attached Exhibit A, incorporated hereto by reference.
WHEREFORE, PLAINTIFF REQUESTS THAT THE COURT ENTER A
TEMPORARY ORDER, AND AFTER HEARING, A FINAL ORDER THAT WOULD DO
THE FOLLOWING:
A. Restrain Defendant from abusing, threatening, harassing, or stalking Plaintiff
in any place where she may be found.
B. Prohibit Defendant from having any contact with Plaintiff, either in person, by
telephone, or in writing, personally or through third persons, including, but not limited
to, any contact at Plaintifl's current residence, and any residence she may, in the future,
establish for herseU; her school, business, and/or her place of employment.
C, Prohibit Defendant from having any contact with PlaintifPs relatives.
D, Order Defendant to temporarily turn over firearms and/or weapons to the Sheriff
of this County and prohibit Defendant from transferring, acquiring or possessing any
such firearms and/or weapons for the duration of the Order.
E. Direct Defendant to pay Plaintiff for the reasonable financial losses suffered as
a result of the abuse, to be determined at the hearing.
F.
Order Defendant to pay the costs of this action, including fi1ing and service fees.
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G. Order Defendant to pay $250,00 to reimburse one of Legal Services, Inc.'s
funding sources toward the cost of1itigation in this case.
H. Order the following additional relief, not listed above:
Defendant is required to relinquish to the sheriff any firearm license Defendant
may possess, Defendant's weapons and firearm license may be returned at the
expiration of the Protection Order after Defendant has submitted a written
request to the Court for the return of the weapons and the Court has notified
Plaintiff of the request and given Plaintiff an opportunity to respond.
Defendant is enjoined from damaging or destroying any property owned solely
by Plaintiff.
Defendant is required to allow Plaintiff, accompanied by a state constable at
Defendant's cost, to enter the residence located at 31 Thompson Creek Drive,
Shippensburg, Cumberland County, Pennsylvania, to retrieve her property in its
entirety.
Defendant is to refrain from harassing Plaintiff's relatives.
I. Grant such other relief as the court deems appropriate.
J. Order the police or other law enfurcement agency to serve Defendant with a copy
of this Petition, any Order issued, and the Order for Hearing. The Petitioner will inform
the designated authority of any addresses, other than Defendant's residence, where
Defendant can be served,
Respectfully submitted,
Da<'_~ ~loo
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Joan Car
Maryann Murphy
Philip C. Briganti
Attorneys for Plaintiff
LEGAL SERVICES, INC.
8 Irvine Row
Carlisle, PA 17013
(717) 243-9400
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VERIFICATION
I vemy that I am the Petitioner as designated in the present action and that the facts and
statements contained in the above Petition are true and correct to the best of my knowledge. I
understand that any fulse statements are made subject to the penalties of 18 Pa.C.S.~4904, relating
to unsworn fulsification to authorities.
Dated: 4,.t)-()O
G~~~~
Barbara Ann Byrne, PI . tiff
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BARBARA ANN BYRNE,
Plaintiff
: IN THE COURT OF COMMON PLEAS OF
vs.
: CUMBERLAND COUNTY, PENNSYLVANIA
: NO. 2000- .;J./~ CIVIL TERM
ARTHUR EDWARD GREEN,
Defendant
: PROTECTION FROM ABUSE
OUT-OF-POCKET LOSSES
Plaintiffrequests that Defendant reimburse her out-of-pocket losses, including but not limited
to the following:
Any and all expenses/costs incurred to repair and/or replace property damaged and/or
destroyed as a result of the incident which occured on or about April 1, 2000. (The amount of
damages was not available at the time offi1ing this Petition).
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EXHmIT A
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"""0/' 8J. ~, BO'll'rOM ROAD.
P.O. BOX 361
SHIPl?ENSB1J'R.G, PA
7.1.,","", (7J.7)532-7676
17257-0361
PETITION FOR EMERGENCY
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O LAINTJFF REQUESTS CONFIDENTIALITY OF
PERMANENTnEMPORARYADDRESa
PETITION OF.THE PLAINTIfF
, hereby petition for mergency relief from abuse
~;ndADDRESS
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amegIPaInlilT-plGlilE9rypC}
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following (child) (children) to whom I am a (parent) (a uit household member) (guardian)
following incompetent adult to whom I am guardian
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Emergency reI ef from abuse is required because there is immedia e and present danger of abuse by the
defendant to ( e) and to the above listed (child) (children) (inCOl~ult). .
(TYPe additional n esladdrasses on a separate . If .IJl~ .
.sheet of paper and arrach hereto~) r l! r P/alrmtn
FINDINGS OF I UING AUTHORITY At an ex parte hear! on --
~ I have faun upon good cause that it is necessary to protect the (p !ntiff) and above fisted (child) (children)
r (!m:ompete tadult). .,.I p:;;L ,
o I have NOT fOund that tt is necessary to Issue a protective order. '--....-("#
na reo 0
To:
the order(s) appearing
W from the premises at
at
ACTION OF ISSUING AUTH RITY
Having found u on good cause shown that it is necessary to protect the (plaintiff) and above listed (child) (children)
(incompetent ad It), I have taken the following action on this petition:
o Ordered the d endant to refrain from abusing the plaintiff andlor mino child, children, incompetent adult.
'PI' Ordered the d endan! to refrain from having any contact with the pial iff or minor children, Including restraining
T" the defendant om entering the place of employment or business or sc 001 of plaintiff or minor children and from
. harassing plai iff. plaintiffs relatives or minor children.
o Ordered the ev clion of the defendant from the (household) (residence) at (and)
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o Ordered restor tion of possession to the (household) (residence) at
tl Allowed the de endant to provide suifable, alternate housing by conse~~,:;', ",. ~_.,\ ZA, -e
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OR ERS OF 0 EVICTION AND 0 R RATI NO' ESSI
(Sheriff) (Constable) (police Offi r) (Police Department)_ In compliance wi!h
bove. you are hereby directed 0 to evict
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{Natl're'Ol Defermnl}
(and) 0 to restore premises
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Orders issued arQ pU 5uam to the Prcrl:ection from Ab
(e5o\t in a finding of RIMlNAL. CONTEMPT plJrsrJ
expire ar.1he end of e nextbusfness day the Coun
WHICH HAS THE: E EGT OF COMMENCING PRO
AOPC 307 A-S9
ARNING; Falll.l1E! to comply with these .ordG\'S may
able by a fine and/or imprisonment These orders
mediately certffied to the Court of Common Pleas_
eOVE MENTIONE:O ACT.
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BARBARA ANN BYRNE,
Plaintiff
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
vs.
: NO. 2000-2139 CIVIL TERM
ARTHUR EDWARD GREEN,
Defendant
: PROTECTION FROM ABUSE
ORDER FOR CONTINUANCE
AND NOW, this J"" day of Apri~ 2000, upon consideration ofthe attached Motion for
Continuance, the matter scheduled for hearing on April 13, 2000, by this Court's Order of
April 7, 2000, is hereby rescheduled for hearing on April 20, 2000, at 2:30 p.m. in Courtroom
No.4 ofthe Cumberland County Courthouse, Carlisle, Pennsylvania.
The Temporary Protection From Abuse Order shall remain in effect for a period of one year
from the date it was entered, through April 7, 2001, or until further Order of Court, whichever comes
first,
By the Court,
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Joan Carey, Attorney for Plaintiff
LEGAL SERVICES, INC.
8 Irvine Row
Carlisle, PA 17013
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BARBARA ANN BYRNE,
Plaintiff
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
vs,
: NO. 2000-2139 CIVIL TERM
ARTHUR EDWARD GREEN,
Defendant
: PROTECTION FROM ABUSE
MOTION FOR CONTINUANCE
Plaintiff, Barbara Ann Byme, by and through her attorney, Joan Carey ofLegal Services, Inc.,
moves the Court for an Order rescheduling the hearing in the above-captioned case on the grounds
that:
1. A Temporary Protection From Abuse Order was issued by this Court on
April 7, 2000, scheduling a hearing for April 13, 2000, at 1 :30 p.m.
2, The Cumberland County Sheriff's Department made several attempts to serve
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Defendant with a certified copy of the Notice of Hearing, Temporary Protection From Abuse Order
and Petition for Protection From Abuse at his residence, but was unsuccessful.
3. Plaintiff requests that the hearing be rescheduled pending service of Defendant.
4. Plaintiff requests that the Temporary Protection From Abuse Order remain in effect
for a period of one year from the date it was entered, through April 7, 2001, or until further Order
of Court, whichever comes first.
WHEREFORE, Plaintiff requests that the Court grant this Motion and reschedule this matter
for hearing, and that the Temporary Protection From Abuse Order remain in effect for a period of
one year from the date it was entered, through April 7, 2001, or until further Order of Court,
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Respectfully submitted,
oan Carey, Attorney. r Plaintiff
LEGAL SERVICES, INC.
8 Irvine Row
Carlisle, PA 17013
(717) 243-9400
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BARBARA ANN BYRNE,
Plaintiff
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
v,
: NO. 00-2139 CIVIL TERM
ARTHUR EDWARD GREEN,
Defendant
: PROTECTION FROM ABUSE
ORDER OF COURT
AND NOW, this <r day of A;rii', 2000, upon consideration of the attached Petition, the
Temporary Protection Order in the above-captioned case entered on April 7, 2000, is hereby vacated
and the action withdrawn without prejudice to Plaintiff.
By the Court,
Joan Carey
Attorney for Plaintiffj J S'
LEGAL SERVICES, INC. ~ D A, ,
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BARBARA ANN BYRNE,
Plaintiff
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYL VANIA
v.
: NO. 00-2139 CIVIL TERM
ARTHUR EDWARD GREEN,
Defendant
: PROTECTION FROM ABUSE
PETITION TO VACATE ORDER
AND WITHDRAW ACTION
Plaintiff, Barbara Ann Byrne, by and through her attorney, Joan Carey, of Legal Services,
Inc., requests that the Court vacate the Temporary Protection Order in the above-captioned case and
that the action be withdrawn on the grounds that:
1. A Petition for Protection From Abuse was filed and a Temporary Protection From
Abuse Order was issued by this Court on April 7, 2000.
2. An Order for Continuance was entered on April 14, 2000, rescheduling the hearing
until April 20, 2000, at 2:30 p.m. because service had not yet been effected.
3. As of this date, the parties are attempting a reconciliation and Defendant is attending
counseling.
4.
Plaintiff requests that the Temporary Protection Order be vacated and the action
withdrawn without prejudice to her.
WHEREFORE, Plaintiff requests that the Court grant the reliefrequested and vacate the
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Order, and that the action be withdrawn without prejudice to Plaintiff.
Respectfully submitted,
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LEGAL SERVICES, INC.
8 Irvine Row
Carlisle, P A 17013
(717) 243-9400
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VERIFICATION
I verifY that I am the Plaintiff as designated in thy present action and that the facts and
statements contained in the above Petition are true and cprrect to the best of my knowledge. I
understand that any false statements are made subject to:the penalties of 18 Pa.C.S. 94904,
relating to unsworn falsification to authorities. '
Dated: 2.3 ap.,:.t d'fJdJ
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Barbara Ann yme, Plain' -
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