HomeMy WebLinkAbout97-06569
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IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYL VANIA
ASSESSMENT APPEAL
InRe:
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No,
of 1997" (,5~f twJ.::/4101t\
Appeal of SUN LIFE INSURANCE
COMPANY OF AMERICA from the
detennination of the CUMBERLAND
COUNTY BOARD OF ASSESSMENT
APPEALS, Tax Parcel Nos.
04-22-0483-153 and 04-22-0483-1 S3A
Municipality: Carlisle Borough
Assessment for the Year 1998-99
School and 998 Total,
Property of Sun Life Insurance Company
of America
AND NOW, this
ORDER
1(, ~ day of J 1,..,. \.t ..... /.. cJ' ,1997, upon consideration
of the attached Petition on Appeal from Tax Assessment in the above-captioned asRessment appeal,
it is hereby ORDERED AND DECREED that a hearing on Appellant's Assessment Appeal shall
be held before the Court on the J5:P.-day of.yrx-v~
,19U,at 1,0-{)
o'clock,t1:..M., in Court Room number L of the Cumberland County Courthouse,
By the Court
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IN Tilt: COURT OF COMMO;,</ PLF.AS OF
ClJI\IBF.Rl.AND eOllNT\', PF.NNSYLVANIA
ASSF.SS!\It:NT APP.:Al.
In Re:
Appeal ofSlJN LIFE INSURANCE
COMPANY OF AMERICA 1r.1I11 the
determination of till' ('I )~IBERI.AN()
COUNTY BOARD OF ASSESSMENT
APPEAl.S. Tax Parcel Nos.
04-22-048.1-15.1 and 04-22-0483-153A
Municipality: Carlisle Borough
Assessment for the Year 1998.99
School and 1998 Tot al.
Propeny of Sun Life Insurance Company
uf America
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Nu. of 1997 - (05' 'i e.~1 ru-
PETITION ON APPEAL FROI\I T.-\X :\SSE~;SI\IF.NT
I. The Appellant is Sun l.ife Insurance Company of Amcrica. with a mailing address of I
Sun America Center. Ccntury City. 38th Fluor, Los Angelcs, C A 90067-.1725.
2. Appellant O\\ns real propcrty located at Hanuver Strcct and Noble Iloulevard. Carlislc
Ilorough, Cumberland County, Pennsylvania, which propcny is a rcgillnal rctail shopping centl'r
~nown as the MJ Carlisle ~ lall
J. On or about August .10. 1997. Appellants Ii\ed a timely appeal with the Board of
Assessment Appeals. which had originally assessed the propeny of Appellants as follows:
P!1r~~ NI!,_Q4,~~-Q481-1il:
Total $1.010,5.10 ($14.4.16,142 f;lir mar~et value]
Parcel No"JH_~22:.41!)-153i\;
Total 11,570 [$165.285 fair market value equivalent]
4. A hearing before the Board of Assessment Appeals was held on October 23, 1997.
On October 27. 1997, the Board tinally tixed the assessment on the above..noted parcels, based on
thc tollowing fair market values:
pJl[~~Ll'tQ~()4-_:t~:04l!1:.! 53:
Established Market Valuc
!.'ilKelNQ"JH:22-48l:l~3 A:
$14.436.142
Established Market Value
$ 370,400
^ copy oflhe Board's notices of decision is attached hereto as Exhibit A.
5. Thc assessment made by the Board of Assessment Appeals on October 27. 1997, is
improper. unjust, illegal and excessive because it reprcscnts an aggregate f.lir market value for thc
properly of$14,806.547., and Appellant's indepcndent protessional appraisals of the properly
indicate a current fair market value ofless than $5.000,000.
6. For the toregoing reasons, Appellant is aggrieved by the decision of the Board of
Asscssment Appcals.
WHEREFORE, Appellant requests the Honorable Courlto hear this appeal and make
such changes in the aforementioned assessment as may be just and proper.
Respectfully submitted,
2
Par~~Jl'.!-22:..4!i)-153A
Total
11.570 [$165.285 lair market value equivalent]
4. A hcaring bcfore the Board of Asscssment Appcals was held on October 23, 1997.
On October 27. 1997. thc Board tinally lixed the assessment on the above-noted parccls, based on
the lollowing fair market values:
parc~1 No jJ4-22:04lU:J 53:
Established Market Value
$14.436,142
Pillcel tolo !.l:l=22-483-153A:
Established 1'.larket Valuc
$ 370.400
A copy of the Board's notices ofdccision is attached hercto as Exhibit A
5. The asscssmcnt made by thc Board of Asscssmcnt Appeals on October 27. 1997, is
improper, unjust. illegal and excessive becausc it represcnts an aggregate lair market value for the
propcrty 01'$14.806,542, and Appellant's independent professional appraisals of the property
ind!cate a currcntlair market value ofless than $5,000.000.
6. For the loregoing reasons, Appellant is aggrieved by the decision of the Board Ill'
Assessmcnt Appeals.
WHEREFORE, Appcllanl requests the Honorable Court to hear this appeal and make
such changes in the aforemcntioned asscssment as may be just and proper.
Respectfully submitted,
2
ROBERT W. BALLINGER
Attorney-at-Llj.w /'
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Attorney for A~ant
2148 Embassy Drive
Lancaster, P A 17603
(717) 399-6444
PA Court ID. #37066
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EXHIBIT "A"
SfI';1' BY: Kffl(j TIlE GLOBAL lLWER; 11-13-37 1 : 06f'1I
215-233-3303~
717 333 0033;' 3/ 3
Cumberland County Board of Aalessment
Office of A......ent . rinancI
On. Cou~thoul' Square
earli.le, PA 11013
OCtober 11, 1~91
STHAN ~. GIDDINGS
KPNG PEAT MARWICIt, UP
1600 HARlET STREET
PHILADELPHIA, PA 19103
Re: Tax Parcel Ot-22-0t83-15JA
Dear Taxpayerl
AI a relult of the recently concluded appeal hearings, the Board of
A..e..ment ha. i..ued the following order.
E.tablilhed Market Value at
S370,400 )( ,en ~ H,'H
Any person aggrieved by the ord.r of the Board of A.s....ent may appeal
to the Cou~t of Common Pleas by fIling a petition in the Prothonotary'.
office on or before Kovember 26, 1997.
Sinc4lrely,
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Lloyd W. Bucher
Di~ector of Pinance
Vf.RIf'lrAIlQN
Robert W. Hallinger. attorney for Appellant. hereby verities that the lacts set forth in the
foregoing Petition on Appeal from Tax Assessment ar>l true and correct to the best of his
knowledge. information and belief The facts set forth herein are within Ihe direct knowledge of
counsel. and the agent of Appellant with direct knowledge oflhis matter is located outside of the
Commonwealth of Pennsvlvania and is currently unavailable to execute a verification within the
lime allowed for tiling of this petition
This verilication is made subject to the penalties of 18 Pa. C.S. Section 4904 relating to
unsworn falsification 10 authorities
Dated November 25. 19%
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IN RE:
APPEAL OF SUN LIFE
INSURANCE COMPANY OF
AMERICA from the determination of
THE CUMBERLAND COUNTY
BOARD OF ASSESSMENT
APPEALS, Tn Parcel Nos,
04.22.04113-153 and
04.22-0483-153A
Municipality: Carlisle Borough
Assessment for the Year 1998.99
School and 1998 Total,
Property of Sun Life Insurance
Company of America
IN TilE COURT OF COMMON PLEAS
OF CUMIlERLAND COUNTY,
PENNSYLVANIA
NO, 97.6569 CIVIL TERM
ORDER
AND NOW, this 2. FJ ~ay of J" v (1 ' 1998, upon consideration of the
within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the tolal
market value of the subject properties as of the date applicable to this proceeding is $7,750,000.00,
and that the common level ratio applicable hereto is 7%. The total assessment of the property for
tax years beginning on and after January I, 1998, and thereafter until changed as provided by law.
shall be $542,500.00, allocated $11,570.00 to Parcel No. 04-22-0483-153A and $530,930.00 to
Parcel No. 04-22-0483-153. The Cumberland County Assessment Office shall allocate said lotal
assessment between land and improvements as provided by law, and by the procedures of Ihe
Cumberland County Assessment Office. The Cumberland County Assessment Office shall
promplly notify the appropriate taxing bodies of the change in assessment.
BY THE COURT,
By:
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VJ/IN,\1J..SNN3d
AINnOO r.Jr~'f1~':18:"Ino
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:108:'(}-Q318
IN RE:
APPEAL (W SUN LWE
INSURANCE COMPANY 010'
AMERICA from the determination of
TilE CUMBERLAND COUNTY
BOARD OF ASSESSMENT
APPEALS, Tax Parcel Nos,
04.22.0483.153 end
04.22.0483.153A
Municipality: Carllsle Borough
Assessment for the Year 1998.99
School and 1998 Total,
Property of Sun Life Insurance
Company of America
IN TilE COURT OF COMMON PU:AS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
NO, 97.6569 CIVIL TERM
STIPULATION AND JOINT MOTION FOR AGREED ORDER
AND NOW, this 073 '~ay of .r;d'y ' 1998, it i3 hereby agreed and stipulated
between Petitioner, Sun Life Insurance Company of America, by its attorney, Robert W.
lIa1linger, Esquire; and Respondents, Cumberland County Board of Assessment Appeals and
Cumberland County, by its allorney, Stephen D. Tiley, Esquire; and Respondents, Carlisle Area
School District and Borough of Carlisle, by their allomey, James D. flower, Esquire, as follows:
1 . Petitioner filed a petition for assessment appeal from the assessment fixed by the
Cumberland County Board of Assessment Appeals by Petition filed November 25, 1997, to which
an Order fixing a date and place for a hearing was entered on November 26, 1997. The parties
informally agreed to continue that hearing and have now sellled this case.
2. The applicable year for which the above captioned assessment appeal was filed is the
calendar year 1998.
3. The property which is the subject of this appeal is two Cumberland County
assessment parcels, being Assessment Parcel No. 04-22-0483-153 and Assessment Parcel No. 04-
22-0483-153A, and together is known as the Carlisle MJ Mall. (Including also the Cinema 8, TSC
Store, and former York federal branch bank building.) The property is situate in the Borough of
Carlisle, Cumberland County, Pennsylvania.
STIPlJIJ\ nON AND JOINT MallON FOR AGREED ORDER
Page I
4. The partics slipulale lhal thc tOlal markct valuc of lhc suhjeci propcrty (hOlh I,L'
parcels logether) as of lhc datc thc origmal Pelition to the Cumberland County Board of
Assessment Appeals was filed shall be fj",ed at $7,750,000.00.
5. The conmton Icvel ralio applicable to this appeal for the 19911tax year, as cenified by
lhe State Tax Equalizalion Board on or before July I, 1997, is 7%. Applying lhc common level
ralio 10 the lotal market value of the subject propeny results in its lawful lolal assessment being
$542,500.00. The common level Mio varics by more lhan 15% from lhe Cumberland Counly
predetennined ratio, which is 25% and therefore lhe common level ratio is applicable to lhis appeal
and the assessmenl shall be fixed utthe said $542,500.00, allocated $11,570.00 to Parcel No. 04-
22-0483.153A and $530,930.00 to Parcel No. 04-22-0483-153.
6. The Cumberland County Assessor's Office shall a1Jocale lhe total assessment between
land and improvements as provided by law and lhe procedures of lhe Cumberland County
Assessment Office.
7. The new assessment shall be effective for lax years beginning on and after January I,
1998 and shall remain unchanged unless and until changed as otherwise provided by law. The
new assessments shall be implemented for 1998 County. Library and Borough real estale taxes,
resulting in a reduclion in the amount of lhose taxes which were previously billed, and the new
assessments shall be implemented beginning July I, 1998 for 1998-99 School real estate taxes,
which will be billed at the revised assessments.
8. The Cumberland Counly Assessment Office shall promptly notify lhe appropriate
taxing bodies of the change in assessment, and instruct the taxing bodies to make any appropriate
refunds and instruct the Borough of Carlisle and Cumberland County to make any appropriate
refunds.
9. Each party to this appeal shall bear its own cos~s.
10. The Court is requested to enlcr lhe proposed Order attached hereto.
STIPULATION AND JOINT ManON FOR AGREED ORDER
Page 2
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11. The undersigned AlllJl11eys cach herehy warrants 10 the lither and 10 lhe panics and hI
lhc Court that he has revicwed lhis Settlemclll Stipulation with his dicnl or c1ienls and lhal he has
specifically been authorized to entcr inlo this SClllemcnt Slipulalion hy his client or c1ienls.
ReSpeClfully Submittcd,
Date:
By:
Robert W. , squire
Smith & Hallingcr
2148 Embassy Drive
Lancaster, PA 17063
Date: tT'1Y .,.t ~ 197'1
By:
RESPONDENTS, CUMBERLAND COUNTY
BOARD OF ASSESSMENT APPEALS
and COUNTY OF CUMBERLAND
~/;/W 1J 7:7
Stephen . Tiley, Esquire
Assislant Cumberland County Solicitor
5 South Hanover Street
Carlisle, PA 17013
RESPONDENTS, CARLISLE AREA SCHOOL
D1STRIcr and BOROUGH OF CARLISLE
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Date: J;.../y..2.J; Inf
Bt: 7/
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Fl er, Morgenthal, Flower & Lindsay
II East High Street
Carlisle, PA 17013
STIPULATION AND JOINT MOTION RJR AGREED ORDER
Page 3
IN RE: APPEAL Of SUN
LIfE INSURANCE COMPANY Of
AMERICA from the
determination of the
CUMBERLAND COUNTY BOARD Of
ASSESSMENT APPEALS, Tax
Parcel Nos. 04-22-0483-153
and 04-22-0483-153A
Municipality: Carlisle
Borough, Assessment for
the Year 1998-99, School and
998 Total, Property of Sun
Life Insurance Company
of America
IN THE COURT Of COMMON PLEAS Of
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
,
NO. 91-6569 CIVIL TERM
AND NOW, this
ORDER
1ot'tday of
OF COURT
June, 1998, upon consideration of
the attached letter from Stephen D, Tiley, E.sq., the hearing
previously scheduled in this matter for July I, 1998, is CONTINUED
GENERALLY.
COUNSEL is directed to notify the Court if a hearing is
desired in this matter.
BY THE COURT,
J
Stephen D. Tiley, Esq,
5 South Hanover Street
Carlisle, PA 17013
Attorney for Cumberland
County Board of Assessment
Appeals
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James D, flower, Esq.
11 East High Street
Carlisle, PA 17013
Attorney for Borough of
Carlisle and Carlisie
Area School District
Robert W. Hallinger, Esq,
2148 Embassy Drive
Lancaster, PA 17603
Attorney for Sun Life
Insurance Company of
America
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STEPHEN D. TILEY
AS5I.TANT SOLICITOR
EARL R. KELLER
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LLOYD W. SUCHER
DIRECTOR OF FINANCE
NANCY A. SESCH
VlCi CHAIRMAN
RANDY L. WAGGONER
CHIEF ASSESSOR
MARCIA L MYERS
SECAiTMY
HORACE A. JOHNSON
SOLICITOR
JOHN S. WARD
CHtI' CUNC
(tumbnland ~ounty ~ol1rd of 2lsstssmtnt
!'
OFFICE OF ASSESSMENT A FINANCE
June 26, 199B
Hon, J. Wesley Oler. Jr.
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
Re: SunLlfe Assessment Appeal
(Carlisle MJ Mall)
No. 1997-6569 Civil Term
Dear Judge Oler:
Counsel for the parties in the above referenced matter have reached agreement
on a settlement, subject to formal client approval. With the concurrence of Attorney
Flower and Attorney Halllnger, I request lhe cancellation of the hearing which Is
scheduled for July 1, 199B and a general continuance of the case to allow us the
opportunity to conclude this settlement.
Sincerely yours,
/f
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Stephen D. Tiley
SDT/tlb
cc: James D, Flower, Esquire
Robert W, Halllnger, Esquire
ONE COURTHOUSE SQUARE. CARLISLE. PA 11013
IN RE I APPEAL OF SUN I
LIFE INSURANCE COMPANY OF I
AMERICA from the I
determination of the I
CUMBERLAND COUNTY BOARD OF I
ASSESSMENT APPEALS, Tax I
Parcel N08. 04-22-0483-153 I
and 04-22-0483-153A I
MunicipalitYl Carlisle I
Borough, Assessment for I
the Year 1998-99, School and I
998 Total, Property of Sun I
Life In8urance Company I
of America I
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
NO. 97-6569 CIVIL TBRM
ORDER OF COURT
AND NOW, this l2.~day of March, 1998, upon consideration of
the attached letter from Stephen D. Tiley, Esq., and with the
agreement of counsel for Sun Life Insurance Company of AmeriCA, the
hearing previously scheduled in this matter for March 25, 1998, i.
RESCHEDULED to Wednesday, July I, 1998, at 9100 a.m., in Courtroom
No. I, Cumberland County Courthou8e, Carlisle, Pennsylvania.
BY THE COURT,
J.
Stephen D. Tiley, Esq.
5 South Hanover Street
Carlisle, PA 17013
Attorney for Cumberland
County Board ot A88essment
Appeals
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James D. Flower, E8q.
II East High Street
Carlisle, PA 11013
Attorney for Borough of
Carlisle and Carlisle
Area School District
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Robert w. Hallinger, Esq.
2148 Embassy Drive
Lancaster, PA 17603
Attorney for Sun Life
In.urance Company of
America
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EARL R. KEllER
CHAIIUMH
STEPHEN D. TilEY
ASSISTANT IOUCITOR
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LLOYD W. BUCHER
DlnECTOR OF FINANCE
NANCY A. BESCH
....ICI CHAlRYAH
RANDY l. WAGGONER
CHIEF ASSESSOR
MARCIA l. MYERS
"CAETARY
HORACE A. JOHNSON
SOliCITOR
JOHN S. WARD
CHlE" CLlRK
Q:urnbtrland Q:ounty ~oard of 2lsscssrnrnt
OFFICE OF ASSESSMENT & FINANCE
March 5, 1998
Hon. J. Wesley Oler, Jr.
Cumberland County Courthouse
I Courthouse Square
Carlisle, PA 17013
Re: SunLife Assessment Appeal
(Carlisle M1 Mall)
No. 1997-6569 Civil Tenn
Dear Judge Oler:
At the concurrence of counsel for the taxpayer, I request a continuance of the hearing in the
above referenced maller, which is now scheduled for March 25, 1998 pursuant to your Order of
November 26, 1997, in order to allow the appraiser for the taxing bodies additional time to
prepare his report. I make this request on behalf of lhe County, and for Attorney Flower who
represents the Borough and School District. We request u continuation of at least 30 days, und as
soon thereafter as is mutually convenient.
Sincerely yours,
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Stephen D. Tiley
SDTltlb
cc: James D, Flower, Esquire
Robert W. Hallinger, Esquire
2148 Embassy Drive
Lancaster, PA 17603
(717) 399-6444
ONE COURTHOUSE SQUARE. CARLISLE. PA 17013