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, CAI.AI3IUlSE & HONS,INC,
Petitioner
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CUMBERLAND COUNTY l30ARD
OF ASSESSMENT
Re~pondelll
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AND NOW, this -L:"'_ day of
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INTI IE couln OF COMMON PLEAS
OF CUMBERL.AND COUNTY,
PENNSYLVANIA
CIVIL ACTION - LA W
NO. 97-f.,.Jf:J.. e,L.,,'/ ft(4h)
OIUllm
llo t g 1))...D.eA-
, 1997, upon ~onsjd~ratlf,)n
of the within Petition, it Is hereby ordered alld directed thnt a hearing on the appeals of the tall
assessment for the separate propcrlles owncd by Petitioner us described herein be held on the
I 011/' 8
6iJ.. day of ~tllA.lt ,u... ,!QlJ.7,1lt t 'IS' o'eloek/~,M. In Court
Room No,..L of the Cumberlund County Court House, Carlisle, Pennsylvaniu.
PENDING SAID HEARING, Petitioner shull serve u eopy of this Petition within ten (10)
duys upon Respondent und alllilxillg uuthorlties uflcetcd by these uppeuls who ure entitled to
Intervene in this action.
FURTHER, ull purtles (0 the uetion ure reqIJired to exchange expert reports no luter thun
seven (7) days prior to the dute of the hen ring in the event thut they Intend to present expert
testimony at the hearing of this matter,
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Purcc! No, I 1l-22-0521-0C)llllt $90,000.00. ^lIu~hed hereto und llIurked us Exhibit ^ und 13
reslJccti vcly llre those KCpUl'ute notices.
6. Culubrese bellevcs und there lore uvers chut the l11urket yu!ueK eslublls!wu by
Respondent ure excessive und do not estubllsh un ueeurute l11urket vulue for lUX ussesSJ11ent
pUl'poses tor Ihe respective properties.
7. Culubrese believes und therefore uvers tllllt Respondent bused Its murket vulue upon
compumble sules thut hi no wuy relnte to or ure ~ompuruble to the subject properties und do not
estubllsh utiliI' murket vulue lor tux nssessment purposes.
8. Culubrese requests this Honoruble Court to huve II heurlng de novo to estubllsh the tillr
murket value for tax ussessmcnt purposes und to combine these uppenls for Judicial economy for
all parties concerned.
WHEREFORE, Culubrese requests this Honoruble Court to consolldute the appeals filed
to the assessments estublished on the two properties in question and conduct a hearing de no\'o to
estublish the market value lor tax assessment purposes for the subject properties.
Respectfully submitted,
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ICI' AEL L. BANGS '
Attorney for Petitioner.
302 South lllth Street
Cump Hill,l'A 17011
(717) 730-7310
Supreme Court IO #41263
2
vl,au J1ICA'I'ION
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J h~r~by wrlty Ihut Ih~ Hlllt~~lI~lllH Illlld~ hllhc 'ilr~glllllg P~lltlllll lire lrll~ IIlld cl)rr~cl. J
1Illd~rHIIIlld IhnllhlH~ HlutclllclllH hCI'cfllllrc Illlldc HlIhJcclllllh~ pClllllllcH hI' 18 PII.C,~. Sc~tllln
4904, rcllIllllg III UIlHWlIrn IhlHil1ClltllllllllllulllOrlllcH.
DIIIC: //- IJ - $'7
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(,I SEPH A. CALAI3IUlSE
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cumberland county Board of Assessment
Offioe of Assessment & Finance
One courthouse Square
Carlisle, PA 17013
ootober 27, 1997
MICHAEL L. BANGS, ESQUIRE
302 SOUTH 18TH STREET
CAMP HILL, PA 17Ql1
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ReI Tax Parcel 10-22-0521-015
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Dear Taxpayer I
All a result of the recently conoludeli appeal hearings, the Board of
Assessment has issued the following orderl
Established Market Value at
$300,000
Any parson aggrieved by the order of the Board of Assessment may appeal
to the Court of Common Pleas by filing a petition in the prothonotery's
office on or before November 26, 1997.
Sincerely,
~. 13 C/
Lloyd W. Buoher
Director of Finance
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EXIIIBIT A.
cumbarland county Board of Assassment
Office of Assessment & Finanoa
One Courthouse Square
Carlisle, PA 17013
October 27, 1997
MICHAEL!L. BANGS, ESQUIRE
302 SOUTH 18TH STREET
CAMP HILL, PA 17011
ReI Tax Parcel 18-22-0521-008
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~ear Taxpayer I
,
As a result of the recently concluded appeal 'hearings, the Board of
Assessment hall issued the following orderl
Established Market Value at
$90,000
Any person aggriaved 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 November 26, 1997.
~.~~'~C~
Lloyd W. Bucher
Director of Finance
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EXHIBIT B
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VS.
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNT~
PENNSYLVANIA
NO. 97.6382 CIVIL TEflM
CALABRESE & SONS, INC.,
Petitioner
CUMBERLAND COUNTY BOARD
OF ASSESSMENT,
Rospondent
CIVIL ACTION . LAW
S1IPULA.TlQ1LAH1Ll.QJ1i'LOIJ.QN FOR AGWD ORDeR
AND NOW, this day or May, 1998, It Is hereby agreed and stipUlated
betwaen Petitioner, Calabrese & Sons, Inc., by Its attorney, Mlohael L, Bangs, Esquire;
and Respondent, Cumberland County Board or Assessment Appeals, by Its attorney,
Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, Is as rollows:
1. Petitioner flied a Petition ror Appeal of Decisions of Cumberland County
Board or Assessment and for Hearing De Novo on November 20, 1997. The Court
entered an Order rlxlng a date and place for a hearing which was ultimately continued
to May 14, 1998, Thereafter the parties requested that the case be continued
generally. The parties have now settled this case.
2, The applicable year ror which the above captioned assessment appeal
was flied Is the calender year 1998.
3. The properties which are the subject of this appeal are Cumberland
County Assessment Parcels Nos, 1 0-22-05:?1-015 and 18-22-0521-008. The proporty
known as tax paroel number 10-22.0521-015 Is situate In Hampden Township,
Cumberland County, Pennsylvania, consisting or approximately seven acres of land, a
garage and shed and pavilion. The property known as tax parcel no, 18-22-0521-008
i~ situate In the Borough of Mechanlcsburg, Cumberland County, Pennsylvania, and
consists of a house and lot.
Stipulation and Joint Motion lor Agreed Order
Page 1 of 3
4. The partlos. stipulate that the total market value of BEloh of the subjeot
properties as 01 the date the original petition to the Cumberland County Board of
Assessment Appeals was 'lied shall ba fixed at $90,000,00, BEloh
5, The common level ratio applicable to this appeal lor the 1098 tax yaar, as
oertlfled by the State Tax Equalization Board on or berore July 1 , 1997, Is 7%.
Applying the oommcn level ratio to the total market value 01 the subject properties
results In their lawrul total assessments being $6,300,00, each. 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
assessments shall be fixed at the said $6,300,00, each, to wit: $6,300.00 for tax
parcel no, 10.22.0521-015 and $6,300.00 for tax parcel no. 18-22-0521-008,
6. The Cumberland County Assessor's Office shall allocate the total
assessment between land and Improvements as provided by law and the procedures
of the Cumberland County Assessment Office,
7. The new assessments shall be effective for tax years beglnnh1g on and
after January 1, 1998 and shall remain unchanged unless and until Changed as
otherwise provided by law and shall therefore be Implemented retroactively ror 199B
County and Town!!~lp real estate taxes and Implemented on July 1, 1998 ror 1998-99
School real'estate taxes.
8. The Cumberland County Assessment Office shall promptly notify the
appropriate taxing bodies or the change In assessments, and Instruct the taxing
bodies to. make any appropriate rerunds.
9. Each party to this appeal shall bear Its own costs.
10. The Court Is requE1sted 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'.
Stlpulallon and Joint Mollon lor Agreed Order
Page 2 of 3
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VB.
IN THE COURT OF COMMON PLEAS
~ OF CUMBERLAND COUNTY,
PENNSYLVANIA
NO. 97.6382 CIVIL TERM
CALABRESE & SONS, INC.,
Plaintiff
CUMBERLAND COUNTY BOARD
OF ASSESSMENT,
Defendent
CIVIL ACTION . LAW
QB..ILEB
AND NOW,thls ,;J)" day of March, 199B, the Order 01 Maroh ;23, 199B Is
vacated end, upon request 01 Delendant, Cumberland County Board 01 Assessment,
and upon conourrenoe by oounsel for Plaintiff, the hearing soheduled lor Maroh 26,
199B Is resoheduled to May 14, 199B, at B:45 A.M,
BY THE CO\J 1
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Stephen D. Tiley, Esquire , " . r'
Mlohael L. Bangs, Esquire \-,. ,rrvt~.,( e''I''i.,s...} 7. 14' ,
Rlohard C. Snelbaker, Esquire I ,
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IN nm l:OURT 0(0' COMMON PLEAS
0(0' CUMIlEIU,AND COUNTY,
I'ENNSYLVANIA
NO. 97-(/382 CIVIL TEI~M
CALAUIUo:SI'; & SONS. INC.,
I'ctltlollc,'
CUMUEIU.AND COUNTY UOAIU>
OF ASSI~I:iSMI';NT,
I~CHI'OlldclIl
l:IVIL Al:TION . l.AW
.cE.BTlFl1:A.'l'J'; OF SJmVICE
The undersigned hereby cel'til1ed thatu true und correct copy of the within Reply hus been
servcd by regulul', United Stutes Illuil. deposited on the dule shown below, postuge prepuld. to:
Rlehurd C. Snelbuker. Esquire
Snelbuker, Brennelllun & Spure
44 West Muln Street
P. O. Box 318
Meehunicsburg, PA 17055
William L. Sunduy, Esquire
39 Wesl Muln Street
Meehunlesburg. PA 17055
Miehucl L. Bungs. Esquire
302 Soulh 18th Street
Cump Hill. PA 170 II
Duted:.D!<. ..".(." ;<1j>1?' '?
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Steph n D. Tiley. Esquire " , '
, Asslslunt Cumbe1'lund County Solicitor
5 South Hunover Street
Carlisle, PA 17013
(717) 243.5838
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Altorney I.D. No.: 32318
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