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HomeMy WebLinkAbout02-5761PROSPERITY DEVELOPMENT COMPANY, Appellant THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. (~)*~-- ~"*~'~' / CIVIL ACTION - LAW REAL ESTATE TAX ASSESSMENT APPEAL PETITION AND NOTICE OF APPEAL TO THE HONORABLE JUDGES OF SAID COURT: AND NOW comes the Appellant, Prosperity Development Company, by and through their Attorneys, The Law Office of Darrell C. Dethlefs, and respectfully gives notice of appeal and represents as follow: 1. The Appellant herein is Prosperity Development Company; with a business address of Box 5967, Harrisburg, PA 17110-5967 2. The Appellee is The Board of Assessment Appeals of Cumberland County, having their office in the Old Courthouse, One Courthouse Square, Carlisle, PA 17013. 3. Appellee is the duly constituted entity created by law to hear and decide real estate tax assessment appeals and was so acting at all times relevant hereto. Appellant is the fee simple owner of certain real estate known and identified as Tax Parcel No. 09-20-1854-004 as shown on the Cumberland County Real Estate Tax Assessment records located in the township of East Pennsboro, in Cumberland County, Pennsylvania (hereinafter referred to as 'Subject Real Estate'). Appellant Owner filed an appeal from such assessment with the Appellant contesting the amount of said assessment. The Appellees held a hearing on said appeal in its appellate capacity on. Appellee rendered its written decision on November 4, 2002, said decision set the market value of the subject real estate at $8,850,000.00. A copy of said decision is attached hereto and marked Exhibit 'A'. 7. This Court has jmisdiction to hear and decide this matter pursuant to 72 P.S. Section 5020-518.1 et seq. 8. The decision aforesaid is erroneous forthe following reasons: a. The decision does not reflect the true market value of the Subject Real Estate, said decision being insufficient and above the true market value. b. The decision is not based upon competent facts. c. The decision is contrary to law. d. The decision constitutes an abuse of discretion. Appellant, Prosperity Development Company, therefore, avers that the market value of the Subject Real Estate is substantially less than fair market value of $8,850,000.00 as set by the Cumberland County Board of Assessment Appeals. WHEREFORE, Appellant respectfully requests this Honorable Court to accept this appeal de novo and fix a hearing thereon in accordance with law, and to find the fair market value of the subject property lower than what it is currently set. Respectfully Submitted, THE LAW OFFICE OF DARRELL C. DETHLEFS P.O. Box 368 Camp Hill, PA 17001-0368 (717) 975-9446 PROSPERITY DEVELOPMENT COMPANY, Appellant THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA : : NO. : : CIVIL ACTION - LAW : : REAL ESTATE TAX : ASSESSMENT APPEAL VERIFICATION I, an authorized representative of Prosperity Development Company, do hereby vedfy and certify that the facts contained in the Petition and Notice of Appeal are true and correct to the Pest of my knowledge, information and belief; and that I understand that any false statements made herein are subject to the penalties of 18 Pa.C.S. Section 4904 relating to unswom falsification to authorities. Date: / an authorized representative of Prosperity Development Company Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: November 4, 2002 PARCEL NUMBER: 09-20-1854-004. PROSPERITY DEVELOPMENT COMPANY C/O MICHAEL PYKOSH, ESQUIRE 3805 MARKET STREET CAMP HILL PA 17011 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 10/14/2002 DATE DECISION RENDERED: 10/31/2002 EFFECTIVE FOR TAX YEAR: 2002 DECISION RENDERED: TOTAL VALUE [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes iX] Revised Assessment Based on Hearing [ ] Other: % FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 9,132,800 NOT 8,850,000 APPLICABLE 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 December 4, 2002. PROSPERITY DEVELOPMENT COMPANY, Appellant THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA : : NO. : : CIVIL ACTION - LAW : : : REAL ESTATE TAX : ASSESSMENT APPEAL CERTIFICATE OF SERVICE I, Michael J. Pykosh, Esquire, do hereby certify that a true and correct copy of the attached Assessment Appeal~was served upon the following by regular first-class mail, postage prepaid, on the ~ day of ~ ,2002, addressed as follows: Board of Assessment Appeals Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Steven D. Tiley Frey and Tiley 5 South Hanover Street Carlisle, PA 17013 (Solicitor for Board of Assessment Appeals) Henry Coyne Coyne and Coyne 3901 Market Street Camp Hill, PA 17011 (Solicitor for East Penn Township) Donna Weldon 210 Walnut Street Harrisburg, PA 17101 (Solicitor for East Penn School District) Attorney ID 58851 P.O. Box 368 Camp Hill, PA 17001-0368 (717) 975-9446 PROSPERITY DEVELOPMENT COMPANY, Appellant THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 0 "57 , / CIVIL ACTION - LAW REAL ESTATE TAX ASSESSMENT APPEAL ORDER OF COURT AND NOW, this .~ay of -~.~IE.~, 200 ~._ upon ~gnsideration of the within Petition and Notice of Appeal and on motion of Michael J. Pykosh, Esquire, Attorney for Appellant, Prosperity Development Company, the Court accepts said appeal and hereby established a de novo headng on the subject ma~tter thereof to be held in Court Room No. o,f. t. he.Cumbe_dand County Courthouse on the ./~,~:~ day of 'Y/3¢t.4~./~.~ ,200_,.~__, at ~ o cloc~/..m, uoth parties are to exchange expert reports at least ten (10) days prior to the I~eadng in this matter. A certified copy of this Order with a copy of the Petition and Notice of Appeal attached shall be served upon the named appellees and other taxing bodies by Appellant by certified mail return receipt requested. By the Court, IN THE CO Prosperity De' The Board of, Cumberland ( East Pennsbo TO THE PRO' In acco Act of May 22, Third Class C( P.S. Section 5 as a party to ti URT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA /elopment Company, Appellants V. ~,ssessment Appeals of ;ounty, Appellees and ro Area School District, Intervenor CIVIL DIVISION No. 02-5781 NOTICE OF INTERVENTION I'HONOTARY: 'dance with the requirements of the General County Assessment Law, 1933, P.L. 853, as amended, 72 P.S. Section 5020-101 et seq. and the )unty Assessment Law, Act of June 26, 1931, P.L. 1379, as amended, 72 342 et seq., the East Pennsboro Area School District hereby intervenes le tax assessment appeal taken by the above-named Appellants. Respectfully Submitted, KEEFER WOOD ALLEN & RAHAL, LLP Donna S. Weldon, Esquire I.D. No. 26521 P.O. Box 11963 Harrisburg,, PA 17108-1963 (717) 255-8049 Attorney for East Pennsboro Area School District IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Prosperity De~velopment Company, Appellants The Board of Cumberland East Pennsb AND h Esquire of K( Notice of IntE Harrisburg, F Steven D. Til Frey and Tile 5 South Han, Carlisle, PA Henry Coym Coyne and £ 3901 Market Camp Hill, P Assessment Appeals of ;ounty, Appellees and ~ro Area School District, Intervenor CIVIL DIVISION No. 02-57~1 CERTIFICATE OF SERVICE IOW, TO WIT, this 24th day of January, 20(:)3 I, Donna S. Weldon, ~efer Wood Allen & Rahal, LLP, hereby certify that I have served the within rvention by depositing same in the United States mail, postage prepaid, at ennsylvania, addressed as follows: ay Y ~ver Street 7013 Michael J. Pykosh, Esquire Law Office of Darrell C. Dethlefs 3805 Market Street Camp Hill, PA 17011 oyne Street ~, 17011 Respectfully Submitted, KEEFER WOOD ALLEN & RAHAL, LLP Donna S. Weldon, Esquire I.D. No. 26521 P.O. Box 11963 Harrisburg, PA 17108-1963 (717) 255-8049 Attorney for East Pennsboro Area School District PROSPERITY DEVELOPMENT COMPANY, Appellant THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee and EAST PENNSBORO AREA SCHOOL DISTRICT lntervenor IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION NO. 2002-5761 - ORDER AND NOW, upon consideration of the Motion for General Continuance filed by Stephen D. Tiley, Esquire, counsel for Cumberland County Board of Assessment Appeals, the Hearing in the above captioned matter scheduled for March 19, 2003 is cancelled and the matter is continued generally, at the call of any party. Donna S. Weldon, Esquire Michael J. Pykosh, Esquire Stephen D. Tiley, Esquire PROSPERITY DEVELOPMENT COMPANY, Appellant THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee and EAST PENNSBORO AREA SCHOOL DISTRICT Intervenor IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION NO. 2002-5761 MOTION FOR GENERAL CONTINUANCE AND NOW, comes Cumberland County Board of Assessment Appeals by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, and files this Motion for General Continuance, of which the following is a statement: 1. Pursuant to Order of Court dated December 5, 2002 a Hearing in the above captioned matter was scheduled for March 19, 2003 at 9:30 a.m. 2. Cumberland County Board of Assessment Appeals requests a general continuance of the case in order to prepare its valuation testimony and engage in any attempts to settle this case. 3. Michael J. Pykosh, Esquire, counsel for the Appellant/Taxpayer, and Donna S. Weldon, Esquire, counsel for the Intervenor, East Pennsboro Area School District, both concur in the granting of this Motion. WHEREFORE, Cumberland County Board of Assessment Appeals prays Your Honorable Court for an Order granting a General Continuance at the call of any party. Respectfully submitted, Dated: Steph6/n D. Tiley, Esquire L Assistant Cumberland County Solicitor Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 2430-5838 Supreme Court I.D .#32318 PROSPERITY DEVELOPMENT COMPANY, Appellant THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee and EAST PENNSBORO AREA SCHOOL DISTRICT Intervenor IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION NO. 2002-5761 CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Motion for General Continuance by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Donna S. Weldon, Esquire Attorney for Intervenor KEEFER WOOD ALLEN & RAHAL, LLP P.O. Box 11963 Harrisburg, PA 17108-1963 I.D. No. 26521 Michael J. Pykosh, Esquire Attorney for Appellant' THE LAW OFFICE OF DARRELL C. DETHLEFS P.O. Box 368 Camp Hill, PA 17001-0368 I.D. No. 58851 Date: ,2003 tephen [5. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 PROSPERITY DEVELOPMENT COMPANY, Appellant THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee and EAST PENNSBORO AREA SCHOOL DISTRICT Intervenor IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION NO. 2002-5761 ANSWER AND NOW, comes Appellee/Respondent, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, and files this Answer to the Appellant's Petition and Notice of Appeal, of which the following is a statement: 4. Admitted. 6. Admitted. 7. Admitted. By way of further Answer, this Cou~t has jurisdiction by virtue of Section 704 of The First to Eighth Class County Assessment Law. (72. P.S. §5453.704) 8. Denied. The averments of this paragraph of Appellant's Petition and Notice of Appeal, and each of its subparagraphs, constitute conclusions of law to which no responsive pleading is required. 9. Appellee, Cumberland County Board of Assessment Appeals, avers that the market value of the subject real estate is greater than, or equal to, the value of $8,850,000 as previously set by the Board. WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying Appellant's appeal of their assessment or fixing the market value thereof at such amount as to the Court may seem just and proper. Respectfully submitted, Dated: 'Es p · y, q Assistant Cumberland County Solicitor Attorney for Appellee 5 South Hanover Sueet Carlisle, PA 17013 (717) 2430-5838 Supreme Court I.D.#32318 VERIFICATION I verify that the statements made in the foregoing Answer are true and correct, partially upon personal knowledge and partially upon my belief; to the extent language in the Answer is that of my attorneys, I have relied upon my attorneys in making this Verification. I understand that false statements herein are made and subject to the penalties of 18 Pa. C.S. §4904 relating to unswom falsification to authorities. Bonnie M. Mahoney Chief Assessor Dated: Appeal, and each of its subparagraphs, constitute conclusions of law to which no responsive pleading is required. 9. Appellee, Cumberland County Board of Assessment Appeals, avers that the market value of the subject real estate is greater than, or equal to, the value of $8,850,000 as previously set by the Board. WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying Appellant's appeal of their assessment or fixing the market value thereof at such amount as to the Court may seem just and proper. Respectfully submitted, Dated: By- ' -~'' -~ Step~Tiley, Esquire 2~ Assistant Cumberland County Solicitor Attorney for Appellee 5 South Hanover Street Carlisle, PA 17013 (717) 2430-5838 Supreme Court I.D.#32318 VERIFICATION I verify that the statements made in the foregoing Answer are true and correct, partially upon personal knowledge and partially upon my belief; to the extent language in the Answer is that of my attorneys, I have relied upon my attorneys in making this Verification. I understand that false statements herein are made and subject to the penalties of 18 Pa. C.S. §4904 relating to unswom falsification to authorities. Bonnie M. Mahoney Chief Assessor Dated: PROSPERITY DEVELOPMENT COMPANY, Appellant THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee and EAST PENNSBORO AREA SCHOOL DISTRICT, Intervenor IN THE COURT OF COMMON PLEAS CUMBERLANI) COUNTY, PENNSYLVANIA CIVIL DIVISION NO. 2002-5761 PRAECIPE To The Prothonotary: Please mark the above-captioned matter withdrawn. Mi Esquire Attorney Id. No. 58851 2132 Market Street Camp Hill, PA 17011 (717) 975-9446 Cc~ Donna SD. Weldon, Esquire Stephen D. Tiley, Esquire PROSPERITY DEVELOPMENT COMPANY, Appellant THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee and EAST PENNSBORO AREA SCHOOL DISTRICT, Intervenor IN THE COURrI' OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DMSION NO. 2002-5761 CERTIFICATE OF SERVICE I, Michael J. Pykosh, Esquire, certify that I served a tree and correct copy of the foregoing Praecipe by placing a certified tree and correct copy c,fthe same in the United States mail, postage pre-paid, addressed to: Donna S. Weldon, Esquire Attorney for Intervenor KEEFER WOOD ALLEN & RAHAL, LLP P.O. Box 11963 Harrisburg, PA 17108-1963 Steven D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 Micl~el ~. Pf~l~osh," Esquire