HomeMy WebLinkAbout97-01456
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HARDEE'S FOOD SYSTEMS, INC,
1233 Hardee's Boulevard
Rocky Mount, NC 27802
vs,
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
CIVIL ACTION - LAW
NO. 97-1456. CIVIL
BOARD OF ASSESSMENT APPEALS :
OF CUMBERLAND COUNTY
ORDER
AND NOW, this 3,.J day of ""~(UP1 ,2000, upon consideration of the
within Stipulation and Joint Mollon for Agreed Order, it Is Decreed and Ordered that
the total market value of the subject property known as Cumberland County
Assessment Parcel No. 17-23-0561-113 and also known as 1110 East Simpson Ferry
Road, Mechanicsburg Borough, Cumberland County, Pennsylvania, as of the date the
Petition was first tiled is $471,429 and that the common level ratio first applicable to
this Petition was 7% The total assessment of the property for tax years beginning
January 1, 1997, and thereafter through the year 2000 shall be $33,000. The
Cumberland County Assessment Office shall allocate said total assessment between
land and improvements as provided by law, and by the procedures of the Cumberland
County Assessment Office. The Cumberland County Assessment Office shall promptly
notify the appropriate taxing bodies of the change in assessment.
BY THE COURT
By:
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vs.
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
CIVIL ACTION. LAW
NO. 97-1456 - CIVIL
HARDEE'S FOOD SYSTEMS, INC.
1233 Hardee's Boulevard
Rocky Mount, NC 27802
BOARD OF ASSESSMENT APPEALS :
OF CUMBERLAND COUNTY
STIPULATION AND JOINT MOTION FOR AGREED ORDER
AND NOW, this
day of January, 2000, it is hereby agreed and
stipulated between Petitioner, Hardee's Food Systems, Inc., by its allorney, Margaret J,
Amoroso, Esquire; and Respondents, Cumberland County Board of Assessment,
Appeals and the County of Cumberland, by its Assistant Solicitor, Stephen D. Tiley,
Esquire; and is as follows:
1, Petitioner filed a Petition for appeal of assessment set by the Board of
Assessment Appeals on March 20, 1997. No hearing was ever scheduled for this
assessment appeal.
2. The applicable year for which the above captioned assessment appeal
was filed is the calender year 1997. Since this litigation has continued outstanding
until now, the applicable years which are now subject to this appeal are 1997 through
the year 2000.
3. The property which is the subject of this appeal is Cumberland County
Assessment Parcel No. 17-23-0561-113, known as 1110 East Simpson Ferry Road,
Mechanicsburg Borough, Cumberland County, Pennsylvania.
4, The parties stipulate that the total market value of the subject property as
of the date the original petition to the Cumberland County Board of Assessment
Appeals was filed shall be fixed at $471,429. The said market value is further
stipulated to be the total market value of the subject property through September 1,
1999, applicable for the tax year 2000. The parties further stipulate that the market
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values established hereby, and this Stipulation, shall not be used in any way in
connection with the general countywide reassessment now being conducted in
Cumberland County, Pennsylvania, nor otherwise in connection with any future
valuation of the said real estate.
5. The common level ratio applicable to this appeal as certified by the State
Tax Equalization Board on or before July 1, 1996, is 7%, Applying the common level
ratio to the total market value of the subject property results in its lawful total
assessment being $33,000. The common level ratio varies by more than 15% from the
Cumberland County predetermined ratio, which is 25%, and therefore the common
level ratio is applicable to this appeal and the assessment shall be fixed at the said
$33,000, The parties hereby further stipulate that the assessment of $33,000 shall
continue unchanged until December 31, 2000, without regard to the intervening
changes in the common level ratio and to the extent necessary the parties stipulate
and agree that the total market value of property for each year following 1997, through
the year 2000, would be that indicated by the then applicable common level ratio. This
Stipulation shall in no way effect the countywide reassessment now being undertaken
in Cumberland County and the market valuations established hereby shall not be
used in any way in connection with said countywide reassessment, or any subsequent
litigation over any valuation of the subject property. Specifically, the subject property
shall be reassessed as of the year 2000 effective for tax years beginning on and after
January 1, 2001.
6. The Cumberland County Assessor's Office shall allocate the total
assessment between the various parcels, land, and improvements, as provided by law
and the procedures of the Cumberland County Assessment Office.
7. The new assessment will be effective as of January 1, 1997, and will be
implemented for the year 1997 county and municipal real estate taxes and
Implemented for 1997-1998 school real estate taxes, and for subsequent years
through year 2000 county and municipal real estate taxes and fiscal year 2000-2001
school real estate taxes.
8. Cumberland County Assessment Office shall promptly notify the county
and municipal taxing bodies of the change in assessment, and instruct the taxing
bodies to make any appropriate refunds.
9. Each party to this appeal shall bear its own costs.
10. The Court is requested to enter the proposed Order attached hereto.
11. The undersigned Attorneys each hereby warrants to the other and to the
parties and to the Court that he has reviewed this Settlement Stipulation with his client
or clients and that he has specifically been authorized to enter into this Settlement
Stipulation by his client or clients.
Respectfully Submitted
Date:
By:
RESPOND ,UMBERLAND COUNTY
BOARD OF ASSESSMENT APPEALS
and COUNTY OF CUMBERLAND
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By: ~/&, A - 7 '----tj
5t~Phlri D. Tiley, Esquire
Assistant Cumberland County Solicitor
Attorney for Respondent