The URL can be used to link to this page

Home My WebLink About00-08326 DAVID A. KRULAC, Appellant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO: 2000- J>JJ.'- elOJ j-~ vs, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEAL, CIVIL ACTION . Appellee ORDER AND NOW, this 1,/>-6 day of UJ' /l~./1./ , 2000, upon consideration of the Real Estate Tax Assessment Appeal in the above matter, the Court fixes the following date and place for hearing: Courtroom # t.( of the Cumberland County Courthouse, Carlisle, PA on the . 7, -b1 IZ: /I ," ,f>f IL _ day of ...ri'Li<U{~ cr ' 200L, at ~M, o'clock. A copy of this Appeal and Order shall be served within twenty (20) days by Appellant by certified mail on the Cumberland County Board of Assessment, the Cumberland County Solicitor, Monroe Township and the Cumberland Valley School District, Any person or governmental agency upon whom a copy of the Appeal and Order is required to be served under the paragraph above may intervene in the appeal proceedings as a matter of right by filing with the Prothonotary within twenty (20) days after receipt of a copy of the Appeal and Order a praecipe directing LAW OFFICES SNELBAKER. BRENNEMAN & SPARE intervention either as an appellant or appellee. If such Praecipe has not been filed by said person or governmental agency within the said twenty (20) day period, I ],U > ,~~~~ <'- ~,~ ~,,~ .". '~" I -~ .-'<' '~' . ~ c '.' ,. 'k' "=,. . JJ!IlIIIIIl!!. ^"",2. ,-.J. ";'j. .,:,c'-.'," ;, I "."'.; ,', .~,,-. .~ .-~~ ~,~,~ . ,,~- (') ~ "StJ:! ~ -<7 CO: '<: ~8 ,~c ~ g ~ C? I s:- ~ '" .. J;:" . IIlllr~IilM - Q ,., :~;i;~ ~,.~m :,;j r-? -'-~, ' :.:,Q ~J:,~A C~5 5rn ~ ~ 1T~~~_~'~~-~~~,~RR~'~~ LAW OFFICES SNELBAKER. BRENNEMAN & SPARE intervention thereafter shall be governed by Pennsylvania Rules of Civil Procedure 2326 through 2350, inclusive, By the Court, J, tOPJ"D ~ 12.- ~-tJO '/?'Xs LAW OFFICES $NELBAKER. BRENNEMAN Be SPARE DAVID A. KRULAC, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO: 2000 - I',j~b 80'\.('~ Appellant vs, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEAL, CIVIL ACTION Appellee REAL ESTATE TAX ASSESSMENT APPEAL AND NOW, comes the Appellant, David A. Krulac, by his attorneys, Snelbaker, Brenneman & Spare, P,C" and avers as follows: 1, Appellant is David A. Krulac, an adult individual and owner of certain real property with improvements known and numbered as 1137 York Road in Monroe Township, Cumberland County, Pennsylvania, which property has been assigned the Tax Map Identification Number: 22-12-0348-240 and which property is described with greater particularity in the deed recorded in Deed Book 214, Page 384, as recorded in the Recorder of Deeds Office in and for Cumberland County, Pennsylvania, 2, The mailing address of Appellant is P,O. Box 1064, Mechanicsburg, PA 17055-1064, 3, Appellant purchased the parcel in question on December 31, 1999 for $11,000,00, The parcel was first assessed at $42,720,00 for 2000, Appellant appealed the assessed value of $42,720,00 to the Cumberland County Board of Assessment Appeals on or about July 18, 2000. LAW OFFICES SNELBAKER, BRENNEMAN & SPARE 4, Since purchasing the parcel, Appellant has added a 4-bedroom residential structure at the approximate cost of $90,000,00, After the structure was added to the parcel, the property was reassessed at $170,580,00 as part of the County-wide reassessment, 5. Appellant appealed the assessment of $170,580,00 on or about September 7, 2000. A formal hearing was held before the Board of Assessment Appeal on or about October 30, 2000, at which time the assessment was reduced from $170,580 to $139,843,00, 6, Appellant alleges that the Orders of the Board setting the assessments for tax years 2000 and 2001 are excessive, improper, unjust and contrary to law for the following reasons: a. The assessments are not uniform with other assessments in Cumberland County; b. The assessments are arbitrary, excessive and unreasonable; c, The assessments do not accurately reflect the fair market values of Appellant's property; and d, Appellant estimates the fair market values of the property to be $11,000,00 before improvements and $112,500,00 with improvements, 7, As a party aggrieved by the assessment, Appellant has the right of -2- , Ii I, LAW OFFICES SNELBAKER. BRENNEMAN Be SPARE appeal pursuant to the General County Assessment Law and the Fourth to Eighth Class County Assessment Law, WHEREFORE, Appellant respectfully requests your Honorable Court to hear this appeal from the 2000 and 2001 assessments described hereinabove and to enter such Orders as is deemed proper pursuant to the provisions of the General County Assessment Law (72 P.8, ~~ 5620-101, et seq,) and the Fourth to Eighth Class County Assessment Law (72 P,S, ~~ 5453,101, et seq,), Respectfully submitted, SNELBAKER, BRENNEMAN & SPARE, P,C, BLf&&ire 44 West Main Street P.O. Box 318 Mechanicsburg, P A 17055-0318 (71 7) 697-8528 Attorneys for Appellant, David A. Krulac Date: November 28, 2000 -3- LAW OFFICES SNElBAKER. BRENNEMAN 8: SPARE VERIFICATION I verifY that the statements made in the foregoing Real Estate Tax Assessment Appeal are true and correct, I understand that false statements herein are made subject to the penalties of 18 Pa, C,8, ~ 4904 relating to unsworn falsification to authorities, rfJau;jJQ,~ David A. Krulac Date: November 28, 2000 I ~- - ~, '.,_n -~-_ - - 11'-" " ~.'~-~" _, ~-,"-_ " '.-1:-- - DAVID A. KRULAC, Appellant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v. NO. 2000-8326 CIVIL TERM CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee ORDER AND NOW, this 5th day of February, 2001 upon consideration of the Motion for Continuance filed this day by the Cumberland County Board of Assessment Appeals, the hearing previously scheduled for February 7, 2001 at 9:00 a,m, in Courtroom number 4 is continued to: the :?17~ day of ~ o'c1ock~, m" in courtroom number 4. r-.,' 0-0 ,2001, at 'I By the Court: Ad cc: Stephen 0, Tiley, Esquire Philip H, Spare, Esquire 6' , ~ ..j ~tJ:::.., t~ \) ~ '" " ---., ~. ~~ ~,.-- ~",," _ ~ -""~" ,,^'.O ,~"".~~, _ __^"" C' 1'1 Fn'1'" I . j"' ,; .~ h J, ..._.' v r:'i~ Ie?: 33 ("U'V';:;<:':"h' (Ill'I"!'j"Y .,I ,,!.J~~, ,L) 'I.LI .i..." l \I PENNSYU/f-\NIA ~, .. ,," _ ~'"":."",' -:"',,_,.~, ~~~/!il~,:," . .'. ,,~ ""'~[~~~..;"."._ ",._,., ",:"'~ .'., - ~w, ,,]'., ~ ,"~:?':~.1JM!'j DAVIDA. KRULAC, Appellant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v. NO. 2000-8326 CIVIL TERM CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee MOTION FOR CONTINUANCE AND NOW comes the Cumberland County Board of Assessment Appeals by and through its attorney. Stephen D, Tiley, Assistant Cumberland County Solicitor. and files this Motion for Continuance of which the following is a statement: 1, Appellant David A Krulac filed an appeal from a real estate assessment decision of the Cumberland County Board of Assessment Appeals to which an Order was entered by the Court on December 1, 2000 fixing a hearing date and time of February 7, 2001 at 9:00 a,m, in Courtroom number 4, 2, Due to scheduling and communications difficulties within the Cumberland County Assessment Office the Appellee finds that it is not now prepared to present its case at the scheduled hearing date and time and that it cannot be adequately prepared to present its case at that scheduled hearing, 3, Through counsel, the Appellee has requested that the Appellant agree to a continuance but the Appellant has refused the same, WHEREFORE, the Appellee Cumberland County Board of Assessment Appeals requests Your Honorable Court to grant a two week continuance of the hearing date for this case, Date: February 5, 2001 :g.7~ ep n D, Tiley, Esquire Ass!. Cumb, Cty, Solicitor 5 South Hanover Street Carlisle, PA 17013 717-243-5838 , I I ~ , ~-,.-,. ,,>, ",~';- ..-jo, " ~l ""'1 DAVIDA. KRULAC, Appellant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v. NO. 2000-8326 CIVIL TERM CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee ORDER AND NOW, this 2-'" day of March, 2001 upon representation of Stephen 0, Tiley, Esquire that he and Philip H, Spare, Esquire have informally agreed to settle this case, which settlement is pending formal approval by the County, and that Philip H, Spare, Esquire concurs in the request for a general continuance, the hearing previously scheduled for Monday, April 2, 2001 is continued generally at the call of either party, By the Court: ~L ~~ q'O t ?/:f ,), o ~~ cc: Stephen 0, Tiley, Esquire Philip H, Spare, Esquire " r__,,_~ .~~, P' .~,___~_ _^__"-. "~, '.' I . -~"'~" '-"K<J .'." "",,-~~-' --- c''c._='_ ~ ~- ~."~ ,^, '0 <~ IIIiI C\, fl" ,,<' ,,,., Ie;, ['- li, I' ';, ,-,.,,'~:, ,,;,' '..~ - ..... . '" r 1"1 L' ~,~ ("111\lj~~-;_:'I: ':' ("(',1 1\!,1V v~ "_"." '--,,-,....;1.1 I PErJNSVLV/'J\!!A _" _~TI'fi ~~~~J~IJlJji!!.~~ "",,,,,.._,,,:~'iji~'l',"1"'-~""{"'l.'i~';:f"w,.m,-,,.'I'''f0';''''\C""""'I~II'\l!~~;~Ii\lljil;"~'~_-M!ffiH1'l!I!:!!r'";]"'5W\i",,"~;w!r"'~;r!"-~l~~t~~ , ~ ' DAVIDA. KRULAC, Appellant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v. NO. 2000-8326 CIVIL TERM CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee ORDER AND NOW, this z.i. day of 1"""1 , 2001, 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 as of the dates applicable to the proceeding is $113,000.00 and that the common level ratio applicable to the assessment effective October 1,2000 is 6.4% resulting in an assessment effective October 1, 2000 of $7,230,00 (with rounding). As a result of the year 2000 Countywide reassessment, effective January 1, 2001, the common level ratio is not applicable to said reassessment which shall be fixed at the new predetermined ratio of 100% of year 2000 value. The year 2000 value shall be fixed at $113,000,00 and therefore the total assessment of the property for tax years beginning on and after January 1, 2001, and thereafter until changed as provided by law, shall be $113,000,00, 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: ~ , Ad ): K in A. Hess, J, _ ~ K-W l~-"O \ .~ \ ". 11"1> I., ""~ >_.1 _I';", ~j .. DAVIDA. KRULAC, Appellant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v. NO. 2000-8326 CIVIL TERM CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee !Jf~ STIPULA nON AND JOINT MOTION FOR AGREED ORDER AND NOW, this 7~ay Of~2001', it is hereby agreed and stipulated between Petitioner David A. Krulac,by his Attorney Philip H. Spare, Esquire and Respondent, Cumberland County Board of Assessment Appeals, by its Attorney, Stephen D, Tiley, Esquire, Assistant Cumberland County Solicitor, as follows: 1. Petitioner filed a Real Estate Tax Assessment Appeal on or about November 30, 2000 to which a Order was entered on December 1, 2000 fixing a date and time for a hearing, On or about February 5, 2001 Respondent filed a Motion for Continuance to which a Order was entered on February 5, 2001 scheduling a hearing for April 2, 2001, Having informally reached a settlement in this case the parties asked the Court for a general continuance of the hearing date and such an Order was entered on MarChd./, 2001, 2, This Assessment Appeal relates, to the market value applicable to the year 2001 as a result of the year 2000 Countywide reassessment and also relates back to a change of assessment notice effective as of October 1, 2000, That change in assessment notice resulted in additional taxes for three months of year 2000 county and municipal taxes and nine months of year 2000-01 school real estate taxes, 3, The property which is the subject of this appeal is Cumberland County Assessment Parcel No, 22-12-0348-240 and is known as 1137 York Road, Mechanicsburg, Pennsylvania 17055, The property is situate in the Township of Monroe, Cumberland County, Pennsylvania, " . . ~ . J ",Ilc,,-l.. .Ii "Uiiulr'L ~ " 4, The parties stipulat~ that the total market value of the subject property as of the date of the original petition to the Cumberland County Board of Assessment Appeals and as of October 1, 2000 and as of January 1, 2001, is $113,000,00, 5, The common level ratio as certified by the State Tax Equalization Board on or before July 1, 2000, of 6.4%, and is applicable to the assessment effective October 1, 2000 for the partial county, municipal and school tax years, Applying the said common level ratio level to the $113,000.00 market value produces an assessment of $7,232,00 rounded to $7,230,00, The assessment shall be fixed as of October 1, 2000 at $7,230.00 6, Cumberland County having undertaken a Countywide reassessment in the year 2000 effective for tax years beginning January 1, 2001, the common level ration as certified by the State Tax Equalization Board on or before July 1, 2000, or 6.4%, is irrelevant as of January 1, 2001. The predetermined ratio effective as of January 1, 2001 is 100% of year 2000 value, The parties stipulate that year 2000 value is $113,000,00 for the subject premises, Therefore, the assessment as of January 1,2001 shall be fixed at the stipula~ed market value of $113,000,00, 7, 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, 8, The $113,00,00 assessment shall be effective for tax years beginning on and after January 1, 2001 and shall remain unchanged unless and until changed as otherwise provided by law, and shall be implemented beginning with the 2001 county and municipal taxes and beginning with the 2001-02 school real estate taxes, 9, The Cumberland County Assessment Office shall promptly notify that appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make any appropriate refunds, 10, Each party to this appeal shall bear its own costs. .' , II >- l-o I; ~lislilllJ.t.:W ... 11, The Court is requested to enter the proposed Order attached hereto, 12. The undersigned Attorneys each herby warrant 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, PETITIONER, DAVID H, KRULAC SNELBAKER, BRENNEMAN & SPARE, P,C, By~/S:?&~e, Esquire 44 West Main Street P,O, Box 318 Mechanicsburg, PA 17055-0318 (717) 697-8528 Attorneys for Petitioner, David A. Krulac RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS 1;2'1&/ By ~~he~, ~i1Z, E~e Assistant Cumberland County Solicitor Attorney for Respondent ..