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Home My WebLink About02-5780FINEMAN & BACH, P.C. BY: S. DAVID FINEMAN, ESQUIRE IDENTIFICATION NO. 02581 BY: DIANE BERNOFF SHER, ESQUIRE IDENTIFICATION NO. 28800 1608 Walnut Street, 19th Floor Philadelphia, PA 19103 215-893-9300 Attorneys for Petitioner APPEAL OF FALK US PROPERTY : iNCOME FUND BY GIANT FOOD STORES, INC: c/o Scott D. Davis : 350 Fifth Avenue, Suite 1218 : New York, New York 10118 : COURT OF COMMON PLEAS CUMBERLAND COUNTY CIVIL ACTION - LAW RE: PARCEL NO. 03-22-0485-127 PETITION FOR APPEAL FROM ASSESSMENT OF THE COUNTY BOARD OF ASSESSMENT APPEALS TO THE HONORABLE, THE JUDGES OF THE SAID COURT: Your Petitioner, Falk US Property Income Fund, by Giant Food Stores, Inc., appeals from an assessment of the Cumberland County Board of Assessment Appeals and in support thereof avers that; 1. Petitioner Falk US Property Income Fund is the owner of the real property located at 235 S. Spring Garden Street, Carlisle, PA, known as Parcel Number 03-22-0485-127. Giant Food Stores, Inc. is a tenant at said premises and is authorized to appeal the property tax assessment pursuant to the terms and conditions of its lease. 2. A Decision Order with a mailing date of November 4, 2002 is attached hereto as Exhibit "A." Petitioner appeals the said Order to the Court of Common Pleas. 3. The assessment on the subject Property as fixed by the Board is excessive, improper, unjust, unconstitutional and contrary to law for the following reasons: a. The assessment is based in whole or in part upon an appraisal that does not represent the actual fair market value of the Property based upon the cost, income, and Z:\dcb\Falk Tax Appeal.doc comparable sales approaches to fair market value, considered in conjunction with one another and as required by the Act of Assembly No. 269, December 15, 1982, P.L. 1165, 72 P.S. ~5348 and 5349, and any amendments or successors thereto; b. The said ratio of assessed value to actual fair market value applied in making the assessment is in excess of the ratio applied throughout Cumberland County; c. The assessment lacks uniformity; d. The assessment is discriminatory; e. The assessment is otherwise unjust and inequitable. WHEREFORE, Petitioner, believing that the said assessment of $10,046,000.00 is excessive, unjust, unequal, and does not represent the fair market value of the Property for the reasons stated above, brings this Appeal in accordance with the Acts of Assembly in such case made and provided, asking your Honorable Court to reduce the assessed valuation of the Property, to order the taxing authorities of Cumberland County, the Borough of Carlisle, and the Carlisle Area School District to refund all taxes paid in excess of those which would be rightfully due and owing under a proper legal assessment, together with interest thereon from the date of said payment of said improper and excessive taxes, and for such other and further relief your Honorable Court shall deem equitable and as the circumstances of this case may require. DATE: BY: FINEMAN & BACH, P.C. S. DAVID FINEMAN (I.D. 02581) DIANE BERNOFF SHER (I.D. 28800) Attorneys for Petitioner Z:\dcb\Falk Tax Appeal.doc VERIFICATION I, DIANE BERNOFF SHER, verify that I am attorney for Petitioner and am authorized to take this Verification on its behalf, and that the facts set forth in the foregoing Petition from Assessment of the County Board of Assessment of Appeals are true and correct to the best of my knowledge, information and believe. I understand that the statements herein are made subject to the penalties of 18 P.S.C.A. §4904 relating to unsworn falsification to authorities. DIANE BERNOFF SHER, ESQUIRE Z:\dcb\Falk Tax Appeal.doc CERTIFICATE OF SERVICE I, DIANE BERNOFF SHER, ESQUIRE, certify that a true and correct copy of the within Petition from Assessment of the County Board of Assessment of Appeals was served this _~ day of December, 2002 on the following: Borough of Carlisle Attn: R. David Graham Business Manager 53 W. South Street Carlisle, PA 17013-3447 Carlisle Area School District Attn: Kathie Fissel 623 W. Penn Street Carlisle, PA 17013-2298 Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Carlisle County Commissioners 1 Courthouse Square Suite 200 Carlisle, PA 17013 DATED DIANE BERNOFF SHER, ESQUIRE Z:\dcb\Falk Tax Appeal.doc EXHIBIT "A" "Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Lloyd W. Burlier '- R. Fred Hefelflnger Sarah Hughes DECISION ORDER (717) 240-6350 (71 ?) 240-6354 (/'ax) EIONNIE M. MAHONIE¥ Chief As~;eSsor STEV~;N D TILEY Assistant Solicitor PAGE 02/02 FALK US PROPERTY INCOME FUND C/O SCOTT D DAVIS 350 FIFTH AVENUE STE 1218 NEW YORK NY 10118 Dear Property OWner: MAJLING DATE: November 4, 2002 PARCEL NUMBER: 03-22-0485-t27. This letter is to officially notify you of the decision of the CumberJand County Board of Assessment Appeals regarding the above-referenced parcel, DATE OF APPEAL HEARING: 10/02/2002 DATE DECISION RENDERED: 10/31/2002 EleFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ~ At~andoned For Failure To Appear [X] Denied - No Change [ ] APpreved Review ApPraiser's Changes [ ] Revised Assessment Based on Hearing [ ] Other:. TOTAL VALUE Old Assessed Value: New Assessed Value: FAIR MARKET 10,046,000 10,046,000 CLEAN AND GREEN CLEAN AND GREEN STATUS NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appea! to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December. r...~4.4. 2002. FINEMAN & BACH, P.C. BY: S. DAVID FINEMAN, ESQUIRE IDENTIFICATION NO. 02581 BY: DIANE BERNOFF SHER, ESQUIRE IDENTIFICATION NO. 28800 1608 Walnut Street, 19m Floor Ph/ladelphia, PA 19103 215-893-9300 OME FUND BY G/ANT FOOD STOREs, iNCI c/o Scott D. Davis . 350 Fifth Avenue, Suite 1218 : New York, New York 10118 Vo Board of Assessment Appeals o£ Cumberland County, Appellee Attorneys for Petitioner COURT OF COMMON PLEAS CUMBERLAND COUNTy CIVIL ACTION. LAW No. 2002. ~-7 Fco O_z3~ '~_z~ RE: PARCEL NO. 03-22-0485-127 And now, this ~&' day of December, 2002. the above Appeal of the Order of the Board of Assessment Appeals is permitted, and the sa/d case is to proceed in conformity with the Pennsylvania Rules of Civil Procedure. Within five (5) days of the date of this Order, Petitioner shall/serve by certified mail, return receipt requested, a copy of this Petition and Order Upon the Board of County Commissioners °fCumberland County, the Board °fAssessment Appeals °fCumberland County, the Carlisle School D/strict and the Borough of Carlisle, each of Which shall be entitled to intervene as a party respondent. The Board of Assessment Appeals of Cumberland County is directed to certify to the Court all evidence, including photographs, maps, appraisals, etc., submitted below to become part of the Court record. Z:\dcb\Falk Tax Appeal.doc VlhVATk,C;NN]d Stephen D. Tiley, Esquire Supreme Court No. 32318 Assistant Cumberland County Solicitor Attorney for the Respondent 5 South Hanover Street Tel.: 717-243-5838 Carlisle, Pennsylvania 17013 Fax.: 717-243-6441 IN RE: : IN THE COURT OF COMMON PLEAS FALK US PROPERTY INCOME FUND BY GIANT FOOD STORES, INC. Petitioner CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent Parcel No. 03-22-0485-127 OF CUMBERLAND COUNTY, PENNSYLVANIA No. 2002-5780 CIVIL ACT[ON - LAW ANSWER AND NOW COMES, Respondent, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, and files this Answer to the "Petition for Appeal from Assessment of County Board of Assessment Appeals" of which the following is a statement: 1. Admitted in part. Denied in part. The averments of this paragraph are admitted except that the averment that Giant Food Stores, Inc. is authorized to appeal the property tax assessment pursuant to the terms and conditions of its lease is dentied in that Respondent does not have any independent knowledge of the terms and conditions of said lease, nor whether said lease temps and conditions give authorization to appeal the assessment for the entire property, not all of which, it is averred, is leased to Giant Food Stores, Inc. 2. Admitted. 3. Denied. The averrments of this paragraph, and its sub-lettered paragraphs, set forth conclusions of law to which no responsive pleading is required. By way of further Answer, Respondent avers as follows: That the value of the parcel is at least that which is reflected in the current assessment, if not more. By way of further Answer, the references to 72 P.S. §5348 and 5349 are to the Assessment Law commonly referred to as the Third Class County Assessment Law, Appeal of Falk US Income Fund by Giant Food Stores, Inc. Page 1 of 2 Parcel No. 03-22-0485-127 which is inapplicable to Cumberland County, which is a Fourth Class County. WHEREFORE, Respondent, Cumberland County Bo~xd of Assessment Appeals, prays Your Honorable Court for an Order denying Petitioner's appeal, increasing the assessed value of the subject parcel to its full fair market value, or entering such other value or Order as to the Court may deem just. Respectfully submitted, Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor Attorney for Cumberland County Board of Assessment Appeals 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 unsworn falsification to authorities. Dated: Bonnie M. lvlahon6y Chief Assessor Appeal of Falk US Income Fund by Giant Food Stores, Inc. Page 2 of 2 Parcel No. 03-22-0485-127 IN RE: FALK US PROPERTY INCOME FUND BY GIANT FOOD STORES, INC. Petitioner V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent Parcel No. 03-22-0485-127 IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA No. 2002-5780 CIVIL ACT[ON - LAW CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy' of the foregoing Answer by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: FINEMAN & BACH, P.C. Attorneys for Petitioner David S. Fineman, Esquire Diane Bernoff Sher, Esquire 1608 Walnut Street, 19th Floor Philadelphia, PA 19103 FALK US PROPERTY INCOME FUND c/o Daniel T. Borger, Asset: Management 6 Adekaude Street East, Suite 310 Toronto, Ontario M5C 1H6 Canada Date: 2002 Ste'~,. Tiley, Esquire Assistant Cu~mb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 APPEAL OF FALK US PROPERTY INCOME FUND BY GIANT FOOD STORES, INC. c/o Scott D. Davis 350 Fifth Avenue, Suite 1218 New York, New York 10118 BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ·NO. 2002-5780 CIVIL TERM ·CIVIL ACTION - LAW ORDER OF COURT AND NOW, this 31 ST day of DECEMBER, 2002, the last sentence of our Order of Court dated, December 6, 2002, is VACATED. In all other respects, the order shall remain in full force and effect. Edward E. Guido, J. ,~avid S. Fineman, Esquire Diane Bemoff Sher, Esquire Attorneys for Petitioner fFALK US PROPERTY INCOME FUND c/o Daniel T. Borger, Asset Management 6 Adekaude Street East, Suite Toronto, Ontario M5C 1H6 Canada e/Stephen D. Tiley, Esquire Attorney for Cumberland County v,/ Carlisle Area School District Kathie Fissel 623 West Penn Street Carlisle, Pa. 17013 o I -o/,-o ~Borough of Carlisle Business Manager 53 West South Street Carlisle, Pa. 17013 :sld