The URL can be used to link to this page

Home My WebLink About97-01459 i ~ ~~ ~, ,~ a~ \. ~-1t ~l ~ . ~ Iff { ~ c.., )<-. v, ~ . () .ll .."l 1 \1 I \l ~ ~ :::t I I I ! ~ , , I \ \: \.. ~ " ".. ') ".. CJ i I I i %) , ' t'-. ' ~: .. '$; , c: ' .~, n ....' " -' ':'.1 .. ," "1J \ "; :.~ ~} ) , ;.' (I; .", '-J' , , > ,.. ; r"l , I:. '.,' , :.U . 'I; II , ~ .. I ~ ;:1 (): -. , .... . . DESSEN, MOSES & SHEINOFF MARGARET JUDGE AMOROSO, ESQUIRE Identification No. 36737 221 N. Olive Street Media, PA 19063 (610) 565-8488 HARDEE'S FOOD SYSTEMS, INC. 1233 Hardee's Boulevard Rocky Mount, N.C. 27802 COURT OF COMMON PLEAS CIVIL ACTION - LAW VS. BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY One Courthouse Square Carlisle, PA 17013 NO. 17_ /407 ~ PETITION FOR APPEAL FROM ASSESSMENT SET BY THE BOARD OF ASSESSMENT APPEALS (72 P.s. 55350) AND NOW, comes the Petitioner and respectfully represents as follows: 1. The Petitioner is Hardee's Food Systems, Inc. and its subsidiaries having a primary business located at 1233 Hardee's Boulevard, Rocky Mount, N.C. 27802. 2. Respondent is the Board of Assessment Appeals of Cumberland County, Pennsylvania. 3. Petitioner is owner of property located at 271 Market St., Lemoyne, Pa. which is assessed at $45,500.00 and which was the subject of an appeal before the Respondent. 4. Petitioner was notified by Respondent that after hearing on said appeal, the assessment was set at $45,500.00. Sent by: RASH&ASSOC. ~72 475 3131j 03/07/97 2:5GPl.liJelfilx ~27t jpage 2/7 . . . EAA~ R. K"~~"R CH.\IfIMNj ill=""IV -\,II;:: cD ~LO~O W SUCHER . DIASCTOR 0' JlNIoNr.& NANCY A. SESCH vg CIWIIMNI MARCIA L. MYERS 8iCllITAIlY JOHN S. WARD CHII' C~&IlIC srEPHEN 0, TILEV AlalllANT SJUCllC~ l.t:urnberland l.t:ounty 130ard of gssessrncnr OFFICE OF ASSESSMENT & FINANCE 03 March 1997 Leased Restaurant Partners % RASH #402-38-2109 PO Box 1600 Rowlett, TX 75088 Re: Tax Parcel 12.21-0265-115 Dear Taxpayer: As a result of the recently concluded appeal hearings, the Board of Assessment has issued the following order: Motion to deny appeal. Any person aggrieved bv the order of the Board of Assessment mav aODeal to the Court of Common Pleas bv filing a Detman in the Prolhonotaty's office on or before 02 April ~ ~.~. ~cL Lloyd W. Bucher Director of Finance II f1/( HARDEE'S FOOD SYSTEMS, INC. 1233 Hardee's Boulevard Rocky Mount, NC 27802 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 97-1459. CIVIL vs. BOARD OF ASSESSMENT APPEALS : OF CUMBERLAND COUNTY ORDER AND NOW, this ~ r J day of Fd~(\,)2.I 7' 2000, upon consideration of the within Stipulation and Joint Motion for Agreed Order, it Is Decreed and Ordered that the total market value of the subject property known as Cumberland County Assessment Parcel No. 12-21-0265-115 and also known as 271 Market Street, (at the corner with Third Street), Lemoyne Borough. Cumberland County, Pennsylvania. as of the date the Petition was first filed is $4130,857 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 $33,660. 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 ":-~ It"l L ( , .' ~ ~ 1 ~-)~ ,'. '!: :, By: _cA . o!,J. ~ .!irlO',g f(- l/-tJ(} RK3 d . I', , u ~ HARDEE'S FOOD SYSTEMS, INC. 1233 Hardee's Boulevard Rocky Mount, NC 27802 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 97.1459 - CIVIL vs. 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 attorney, 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. 12-21-0265-115, known as 271 Market Street, (at the corner with Third Street), Borough of Lemoyne, 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 $480,857. 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 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 resuits in its lawful total assessment being $33,660. 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 $33,660. The parties hereby further stipulate that the assessment of $33,660 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: I By: RESPONDE , CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY OF CUMBERLAND Date~UfJ /1} 5l0F'<J ~ ~/ . ",-:-t AJ _ 7..-<-- St~ph n D. Tiley, Esquire 7 Assistant Cumberland County Solicitor Attomey for Respondent By: