HomeMy WebLinkAbout01-03251
Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York. PA 17403
(717) 848-3078
Fax (717) 848-2777
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IN 1HE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
InRe:
Senior Cottages of Shippensburg, L TD
Petitioners
No. 2001-3251
CIVIL ACTION - LAW
FROM THE ACTION OF THE
BOARD OF ASSESSMENT APPEALS
OF CUMBERLAND COUNTY, P A.
ORDER OF COURT
ANDNOW, on this ~dayof
,2001, upon consideration of the foregoing
Petition for Appeal for Action ofthe Board Assessments Appeals, it is HEREBY ORDERED
that the Court herein determine the appeal and decrease and reduce the assessment of said
property to such amount as may be right and proper. It is also ORDERED that Petitioner be
awarded its costs of proceeding.
BY THE COURT:
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CONTINUING INDIVIDUAL GUARANTY OF PAYMENT
In consideration of TEL MARK LLC ("LESSOR") executing and entering into a lease(s) and/or
other obligation(s) with Roy Salisbury. Jr. , hereinafter called the Lessee. The undersigned (if more thll11
one, then jointly and severally) hereby irrevocably, absolutely and unconditionally guarantees payment to
TeImark, its successors and assigns, when due, whether by acceleration or otherwise, of the Lease
Agreement, together with all other obligations or liabilities due and to become due to Lessor from Lessee,
together with interest and all attorney's fees, costs and expenses incuned by the Lessor in enforcing this
CONTINUING INDIVIDUAL GUARANTY OF PAYMENT.
The undersigned agrees that this Guaranty is and shall be an open and CONTINUING
INDIVIDUAL GUARANTY OF PAYMENT and all obligations and liabilities to which it applies or
may apply under terms hereof shall be conclusively presumed to have been created in reliance hereon and
shall continue in full force and effect, not withstanding any (a) change in rentals or other obligations under
Lease Agreement, (b) renewals, modifications, additions or extensions thereto or extensions of time to
perform any of the obligations thereunder; and guarantor waives notice of any such changes, renewals,
modifications, additions, extensions or of any default by the Lessee thereunder.
TIus is to be a CONTINUING INDIVIDUAL GUARANTY OF PAYMENT, and the
acceptance of any smn or sums on account of the acceptance of notes, drafts or any security from the
Lessee, shall in no way weaken or impair the validity of this CONTINUING INDIVIDUAL
GUARANTY OF PAYMENT, and in the event Lessee defaults on any payment Lessor shall have the
right to proceed against the undersigned at any time without any notice or demand for payment or any
notice of Lessee's default and without any proceeding against the Lessee.
This guaranty shall not be affected in any manner by any change in the form or status of the
Lessee, whether caused by death, by the admission of any new member or members or by the withdrawal
of any member or members or by any change from any cause whatsoever.
This guaranty shall remain in full force and effect until the undersigned shall have given notice in
writing to make no further advances and to cancel this CONTINUING INDIVIDUAL GUARANTY OF
PAYMENT.
This CONTINUING INDIVIDUAL GUARANTY OF PAYMENT shall bind the respective
heirs, executors, administrators, successors and assigns of the undersigned,
Dated: 4/19/99
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7802 Wertzville Road
Carlisle, P A 17013
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Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York. PA 17403
(717) 848-3078
Fax (717) 848-2777
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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
InRe:
Senior Cottages of Shippensburg, L TD
Petitioners
No. 2001-3251
CNIL ACTION - LAW
FROM THE ACTION OF THE
BOARD OF ASSESSMENT APPEALS;
OF CUMBERLAND COUNTY, P A. ;
PETITION FOR APPEAL FOR ACTION
OF THE BOARD OF ASSESSMENT APPEALS
Senior Cottages of Shippensburg, LTD., by its attorneys, The Law Offices of Kurt
A. Blake, hereby appeals the final assessrnent or valuation rnade upon its property by the
Board of Assessment Appeals of Curnberland, County, Pennsylvania, and in support of
said appeal, avers as follows;
1. Petitioner, Senior Cottages of Shippensburg, LTD., is a Pennsylvania
Lirnited Partnership, and is the legal owner of real property situated at 300
Dwelling Court, Shippensburg, PA 17257, which is located in the
rnunicipality of Shippensburg and has been identified as parcel # 32-35-
2386-001.101/02/03/04 (Lot 3, PB 72 PG 88).
2. The Board of Assessment Appeals of Cumberland County, Pennsylvania
("Board") is the Board authorized to assess and value real property for the
purpose of taxation in Curnberland County and to hear appeals frorn said
assessrnent by aggrieved parties.
3.
Pertaining to the tax year 1999-2000, Petitioner's property was assessed for !
the purpose of taxation by the county at a value of TEN MILLION I
EIGHT HUNDRED NINE THOUSAND DOLLARS ($10,809,000.00).
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4. Petitioner duly appealed from this assessrnent to the Board for redress and
reduction of said assessrnent.
5. After hearing, the Board sustained the assessrnent of TEN MILLION
EIGHT HUNDRED NINE THOUSAND DOLLARS ($10,809,000.00)
on the aforernentioned parcels for the year of 1999 and issued a written
decision dated April 12, 2001, a copy of which is attached hereto and
marked as Exhibit "A".
6. This petition for appeal is herewith presented within 30 days frorn the date
of the Board's decision.
7. The assessment of TEN MILLION EIGHT HUNDRED NINE
THOUSAND DOLLARS ($10,809,000.00) as deterrnined by the Board
is contrary to law, contrary to fact and an abuse of discretion in that:
a. The fair market value upon which the assessrnent is based is in
excess of the actual fair market value of the property, is improperly
high and is excessive;
b. The assessrnent is prejudicial and discrirninatory and lacking in
uniforrnity with the assessrnents of the other cornparable real
properties within Cumberland County.
c.
The Board failed to weigh properly the cost, market and income
approaches to valuation when assessing or valuing the property in
Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York. PA 17403
(717) 848-3078
Fax (717) 848-2777
controversy;
-'
Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York. PA ] 7403
(717) 848-3078
Fax (717) 848-2777
d. The Board failed to consider that the Petitioner's property is a low
incorne housing tax credit under contract with BUD and PHF A, by
which they are restricted and lirnited in the rental incorne they are
allowed to receive and charge;
e. The assessrnent is arbitrary, capnclOUS, lrnproper, inequitable,
unjust and unfair;
f. Petitioner's property is a part of the low income housing tax credit
prograrn, which is created by the Tax Reform Act of 1986 and is a
rnethod of funding housing for low and rnoderate income
households, pursuant to lRS regulations, and as such it is a producer
of a reduced rental income, albeit additionally a reduced value to the
property;
WHEREFORE, Petitioner, being aggrieved by the assessment of the Board of
Assessment Appeals of Curnberland County, Pennsylvania, file this appeal and request
that This Honorable Court herein determine its appeal and decrease and reduce the
assessrnent of said property to such amount as may be right and proper and award
Petitioners its cost of proceeding.
RESPECTFULLY SUBMITTED:
The Law ffiees of Kurt A. Blake
BY:
K A. Blake, Esquire
ttorney ill No. 68791
40 East Princess Street
York, PA 17403
Law Offices of
Kurt A. B/ake
Attorneys and
Counsellors at Law
40 East Princess Street
York, PA 17403
(717) 848-3078
Fax (717) 848"2777
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IN lHE COURT OF COMMON PLEAS OF YORK COUNTY, PENNSYL VANIA
InRe:
Senior Cottages of Shippensburg, L TD
Petitioners
No. 2001-3251
CNIL ACTION - LAW
FROM THE ACTION OF THE
BOARD OF ASSESSMENT APPEALS:
OF CUMBERLAND COUNTY, P A. :
CERTIFICATE OF SERVICE
I, the undersigned, do hereby certify that I served a true and correct copy of the foregoing
PETITION FOR APPEAL FOR ACTION OF THE BOARD OF ASSESSMENT APPEALS in the
above captioned matter upon the individuals listed below as follows:
Jerry A. Weigle, Esquire
Solicitor for Shippensburg Area School District
126 East King Street
Shippensburg, PA 17257-1397
Stephen D. Tiley, Esquire
Solicitor for Cumberland County Tax Assessment
5 South Hanover Street
Carlisle, P A 17013
Randy L. Waggoner
Chief Assessor for Cumberland County
1 Courthouse Square
Carlisle, P A 17013
G. Bryan Salzmann, Esquire
Solicitor for Borough of Shippensburg
455 Phoenix Drive, Suite A
Chambersburg, P A 17201
Date:
Ku A. Blake, Esquire
At orney ill No. 68791
The Law Offices of Kurt A. Blake
40 East Princess Street
York, PA 17403
(717) 848-3078
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04/17/2021 11:29
717530158'3
COTTAGES
PAGE 02
,
Cumberland County Board of AssesslT!ent Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
(717)' 240:.u350
(717) 240-6354 (fax)
So.", of Aaseo.m.nt Appe.'s
Uoyd W. Bucher
R. Fred Hefellinger
Sarah Hugh..
RANDY L. WAGGONER
Chle' AueUor
STEVEN O. TILEY
A:ssistanf Solfcltor
DECISION ORDER
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MAILING DATE: April 12, 2001
PARCEL NUMBER: 32-35-2366-001.
SENIOR COTTAGES OF
SHIPPENSBURG LIMITED
300 DWELLING COURT
SHIPPENSBURG PA 17257
Dear Properly Owner.
This letter is to officially notify you of the decision of the Cumber1and County Board of Assessment Appeals
regerding the above-referenced parcel. . .
DATE OF APPEAL HEARING: 04/03/2001
DATE DECISION RENQERED:04/09/2001
EFFECTIVE FOR TAX YEAR: 2001
DECISION ReNDERED: [J Withdrawn By Applicant
( 1 Abandoned For Failure To Appear
[Xl Denied. No Change
[ 1 Approved Review Appraiser's 'Changes
( 1 Revised Assessment Based on Hearing
[] Other:
TOTAL VALUE
FAIR MARKET
CLEAN AND GREEN
CLEAN AND GREEN
STATUS
Old Assessed Value:
New Assessed Value;
10,609,000
10.609,000
NOT
APPLICABLE
Any person aggrieved by the order of the Board of Assessment may appeal to the Courl of Common
Pleas by filing a petition in the Prothonotary's office on or before May 12, 2001.
EXHIBIT
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Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York, PA 17403
(717) 848-3078
Fax (717) 848-2777
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IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYL VANIA
INRE:
Civil Action - LAW
Senior Cottages of Shippensburg, LTD.
Petitioner
Appeal from the Action of the
Board of Assessment Appeals of
Cumberland County, Pennsylvania
Case No.:
ORDER
AND NOW, this the
day of
,2001, upon consideration
of the Petition of Senior Cottages of Shippensburg, Ltd., for leave to appeal nunc pro tunc
from the Apri112, 2001 Order of the Board of Assessment Appeal in and for Cumberland
County, IT IS HEREBY ORDERED: that the time for fIling an appeal in this matter is
extended and petitioner is permitted to appeal nunc pro tImc from the Apri112, 2001 Order
of the Board of Assessment Appeal in and for Cumberland County, provided such appeal
is fIled no later than
days from the entry of this order and service upon the
Petitioner.
BY THE COURT
Page 5 of 6
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IN RE: SENIOR COTTAGES OF
SHIPPENSBURG, L TD,
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
vs.
THE BOARD OF ASSESSMENT
APPEALS OF CUMBERLAND
COUNTY, PENNSYLVANIA
01-3251 CIVIL
IN RE: PETITION FOR APPEAL FROM ACTION OF BOARD
OF ASSESSMENT APPEALS
ORDER
AND NOW, this 2,"3>1 day of August, 2001, hearing in the above captioned matter
is set for Monday, November 19, 2001, at 9:00 a.ill. in Courtroom Number 4, Cumberland
COIUlty Courthouse, Carlisle, P A.
BY THE COURT,
Stephen D. Tiley, Esquire
For Cumberland County Board of Assessment
Kurt A. Blake, Esquire
For the Petitioner
Jerry A. Weigle, Esquire
For Shippensburg Area School District
G. Bryan Salzmann, Esquire
For Shippensburg Borough
Randy 1. Waggoner
Chief Assessor for Cumberland County
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INRE:
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
SENIOR COTTAGES OF
SHIPPENSBURG, L TO.
PETITIONER
NO. 2001-3251 CIVIL TERM
ANSWER
(TO PETITION FOR APPEAL FOR [SIC]
ACTION OF THE BOARD OF
ASSESSMENT APPEALS)
AND NOW, comes the Respondent, Cumberland County Board of
Assessment Appeals, and the County of Cumberland, by its Assistant County
Solicitor, Stephen D. Tiley, Esquire, and files this Answer to the Petition for Appeal for
[sic] Action of the Board of Assessment Appeals, of which the following is a statement:
1 Admitted.
2. Admitted.
3. Admitted.
4. Admitted.
5. Admitted in part Denied in part. The averrments of this paragraph are
admitted except that it is denied that the appeal was for the 1999 year. Despite
requests, the assessment office never received a formal appeal form but rather
received only a letter dated June 14, 1999, a copy of which is attached hereto as
Exhibit "A."
6. Denied. However, leave to appeal nunc pro tunc, was granted by Order
of Court dated August 7, 2001.
7. Denied. The averrments of paragraph seven and each of its sub-
levered paragraphs set forth conclusions of law to which no responsive pleading is
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required. By way of further Answer, the Board did take into consideration all aspects
of the property, including its status as an I.R.C. Section 42 "low and moderate income"
apartment complex. By way of further Answer, the Appeal to Court is de novo and
matters considered, or not considered, by the Board are no longer relevant.
WHEREFORE, Respondent Cumberland County Board of Assessment
Appeals and County of Cumberland respectfully request Your Honorable Court to
deny Petitioner's appeal or fix the value of Petitioner's real estate at its currently
assessed value of $10,809,000.00, or such greater amount as, to the Court, may
seem just and proper.
s-iJ;:f It"'-' I ~
Date: -At- ~1' 2001
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S ephen D. Tiley, Esquire
Assistant Cumbo Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
VERIFICATION
I verify that the statements made in the foregoing Answer to the Petition for
Appeal for [sic] Action of the Board of Assessment Appeals are true and correct,
partially upon personal knowledge and partially upon my belief; to the extent
language in the Answer to Petition on Appeal from Assessment Valuation of Real
Property is that of my attorneys, I have relied upon my attorneys in making this
Verification. ] understand that false statements herein are made and subject to the
penalties of 18 Pa. C.S. 94904 relating to unsworn falsification to authorities.
Dated:
A~ In ~/r
Bonnie M. Mahoney,
Chief Assessor
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06/14/99 MON 14:27 FAX 612 352 0758
MILLENNIUM PROPERTIES
.
141'002
MILLENNIUM PROPERTIES, LLC
10500 Bren Road East
Suite 200
Minnetonka, Minnesota 55343
Tete: (612) 352-0655
Fax: (612) 352-0758
VIA FACSIMILE
June 14, 1999
Mr. Randy Waggoner
Assessment Office
One Court.house Square
Carlisle, P A 17013
RE: COltages of Shippensburg
Dear Mr. V/aggoner,
Per our conversation earlier today please send to us the appeal form and a copy of the
rdes and regulations to the address on the letterhead above.
I have also attached for you a copy of our reservation letter that states the amount of the
credits th(;.t were allocated as well as the term for the credits.
Please comact me with any questions you may have.
Steven Khl1e
cc: Keith Davis
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RECEIVED DATE
06/14/99 15:34 FROM :612 352 0758
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INRE:
SENIOR COTTAGES OF
SHIPPENSBURG, L TO.
PETITIONER
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IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
NO. 2001-3251 CIVIL TERM
CERTIFICATE OF SERVICE
I hereby certify that I served a true and correct copy of the foregoing Answer to
Petition for Appeal for [sic] Action of the Board of Assessment Appeals of Cumberland
County by placing a certified true and correct copy of the same in the United States
mail, postage pre-paid, addressed to:
Kurt A. Blake, Esquire
Attorney for Petitioner
40 East Princess Street
York, PA 17403
Salzmann & Depaulis, P.C.
G. Brian Salzmann, Esquire
Solicitor for Shippensburg Borough
455 Phoenix Drive, Suite "A"
Chambersburg, PA 17201
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Date: ~-4 ~2001
Weigle Perkins & Associates
Attn: Jerry A Weigle, Esquire
Solicitor for Shippensburg School Dist.
126 E. King Street
Shippensburg, PA 17257
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Stephen D. Tiley, Esquire
Assistant Cumbo Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney 1.0.#32318
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Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York. PA 17403
(717) 848-3078
Fax (717) 848-2777
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IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
INRE:
Civil Action - LAW
Senior Cottages of Shipp ens burg, LTD.
Petitioner
Appeal from the Action of the
Board of Assessment Appeals of
Cumberland County, Pennsylvania
Case No.:()(- ~Sl
RULE TO SHOW CAUSE WHY LEAVE SHOULD NOT
BE GRANTED TO PETmONER TO APPEAL NUNC PRO TUNC
AND NOW, this the :;2.'1" dayof ".,~
.
, 2001, upon consideration
of the Petition of Senior Cottages of Shippensburg, LTD., for leave to appeal Nunc Pro
Tunc from the Apri112, 2001, order of the Board of Assessment Appeals of Cumberland
County, Pennsylvania, a RULE is hereby entered on the County ofCumherland Assessment
Office, to show cause why the time for filing an appeal in this matter should not be
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BY THE COURT:
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Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York, PA 17403
(717) 848-3078
Fax (717) 848-2777
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IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYL VANIA
INRE:
Civil Action - LAW
Senior Cottages of Shipp ens burg, LTD.
Petitioner
Appeal from the Action of the
Board of Assessment Appeals of
Cumberland County, Pennsylvania
Case No.: 6/- 3JS" 1 ~ Ii.-
PETffiON FOR LEAVE TO FILE APPEAL
NUNC PRO TUNC FROM THE APRIL 12, 2001
DECISION ORDER OF THE BOARD OF
ASSESSMENT APPEALS OF CUMBERLAND COUNTY
ANDlVOW, this the~1ay of May, 2001, comes the Petitioner, by and through
its Attorneys, the Law Offices of Kurt A Blake, Esquire, and in support of this petition
avers as follows:
1. On or about Apri112, 2001, the Board of Assessment Appeals in and for
Cumberland County, Pennsylvania, issued a decision order denying with no
changes the real property tax assessment appeal of Petitioner concerning
Parcel Number 32-35-2386-001.
2. Said decision order provided the Petitioner with the opportunity to appeal
said to the Cumberland County Court of Common Pleas, no later than May
12,2001.
3. On or about May 5th - May 6th, 2001, the Offices of Legal Counsel for the
Petitioner were burglarized, with a loss of nearly all computers, network
server, taped back-up driver, and all necessary attachments and parts.
Page 1 of 6
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Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York. PA 17403
(717) 848-3078
Fax (717) 848-2777
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4. Counsel for Petitioner was able despite this loss to have a Petition prepared,
and on May 10, 2001, said Petition was sent by Federal Express to the
Cumberland County Courthouse, in Carlisle, P A.
5. As a result of the burglary, Petitioners counsel lacked the normal internet
tracking and ordering of Fed-Ex services.
6. For reason yet unknown to Counsel for Petitioner, said petition on May 11,
2001, was delivered inadvertently to the Cumberland County Finance and
Assessment Office, not the Office of the Prothonotary.
7. Although such was in fact timely and one (1) day early delivered to the
County Courthouse, it was in fact delivered to and filed with said assessment
office one (1) day prior to the expiration of the time period. Attached hereto
as Exhibit "ft,:' is a true and correct copy of the Petition which was
attempted to be filed, with markings on the back of the last page indicating
a time stamp of May 11,2001.
8. Petitioner became aware of such mis-filing by a letter received from Randy
1. Waggoner, Chief Assessor. Attached hereto as Exhibit "B" is a true and
correct copy of the letter of May 21, 2001, from Randy 1. Waggoner
concerning the case sub judice.
9. Immediately upon ascertaining the above stated facts, Petitioner has
prepared this Petition for Nunc Pro Tunc Appeal and proceeded with filing.
Page 2 of 6
II
Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York, PA 17403
(717) 848-3078
Fax (717) 848-2777
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10. Petitioner believes that they have good and valid points to be raised upon
appeal, which will result in the eventual decrease of the tax assessment, and
this case is pursued in good faith,
11. Petitioner is a Low Income Housing Tax Credit Property, is seeking as such
to lower the tax assessment, given the numerous internal revenue code and
P A. Housing Financing Agency restrictions on the property.
WHEREFORE, Petitioner respectfully requests that this Honorable Court enter an
order extending the time for the filing of an appeal in this matter, and allowing the petitioner
to appeal nunc pro tunc from the Apri112, 2001, decision order of the Board of Assessment
Appeal.
Dated: May 27,2001
By:
Page 3 of 6
Ii
Kurt A. Blake, Esquire
J.D. No. 68971
40 East Princess Street
York, PA 17403
(717) 848-3078
Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York, FA 17403
(717) 848-3078
Fax (717) 848-2777
0"
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,
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.'
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYL VANIA
INRE:
Civil Action - LAW
Senior Cottages of Shipp ens burg, LTD.
Petitioner
Appeal from the Action of the
Board of Assessment Appeals of
Cumberland County, Pennsylvania
Case No.:
CERTIFICATE OF SERVICE
I, the undersigned, do hereby certify that I have served a true and correct copy of
the foregoing upon the following persons, by United States Mail, Postage Prepaid and
addressed as follows:
Stephen D. Tiley, Esquire
Assistant County Solicitor
5 South Hanover Street Fax 1-717-243-6441
Carlisle, PA 17013
Melissa K. Dively, Esquire
Solicitor for Shippensburg Schools
455 Phoenix Drive, Suite A Fax 1-717-232-1970
Chambersburg, P A 17201
.RandyL. Waggoner, CPE
Chief Assessor-Cumberland County
One Courthouse Square
Carlisle, P A 17013
Date: May 27,2001
By:
Kurt A. Blake, Esquire
ID No. 68791
Page 6 of 6
II
I ~
Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York. PA 17403
(717) 848-3078
Fax (717) 848-2777
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
InRe:
Senior Cottages of Shipp ens burg, LTD
Petitioners
No.
CIVIL ACTION - LAW
FROM THE ACTION OF THE
BOARD OF ASSESSMENT APPEALS:
OF CUMBERLAND COU~TY, PA.
PETITION FOR APPEAL FOR ACTION
OF THE BOARD OF ASSESSMENT APPEALS
Senior Cottages of Shipp ens burg, LTD., by its attorneys, The Law Offices of Kurt
A. Blake, hereby appeals the final assessment or valuation made upon its property by the
Board of Assessment Appeals of Cumberland, County, Pennsylvania, and in support of said
appeal, avers as follows:
1. Petitioner, Senior Cottages of Shipp ens burg, LTD., is a Pennsylvania Limited
Partnership, and is the legal owner of real property situated at 300 Dwelling
Court, Shippensburg, PA 17257, which is located in the municipality of
Shippensburg and has been identified as parcel # 32-35-2386-
001./01l9;t/03/04.
2. The Board of Assessment Appeals of Cumberland County, Pennsylvania
("Board") is the Board authorized to assess and value real property for the
purpose of taxation in Cumberland County and to hear appeals from said
assessment by aggrieved parties.
3. Pertaining to the tax year 1999-2000, Petitioner's property was assessed for
the purpose oftaxation by the county at a value ofTEN MILLION EIGHT
HUNDRED NINE THOUSAND DOLLARS ($10,809,000.00).
.'
4. Petitioner duly appealed from this assessment to the Board for redress and
reduction of said assessrnent.
5. Mter hearing, the Board sustained the assessment of TEN MILUON
EIGHT HUNDRED NINE THOUSAND DOLLARS ($10,809,000.00) on
the aforementioned parcels for the year of 1999 and issued a written decision
dated April 12, 2001, a copy of which is attached hereto and marked as
Exhibit "A".
6. This petition for appeal is herewith presented within 30 days from the date
of the Board's decision.
7. The assessment of TEN MILUON EIGHT HUNDRED NINE
THOUSAND DOLLARS ($10,809,000.00) as determined by the Board is
contrary to law, contrary to fact and an abuse of discretion in that:
a. The fair market value upon which the assessment is based is in excess
of the actual fair rnarket value of the property, is improperly high and
is excessive;
b. The assessrnent is prejudicial and discriminatory and lacking in
uniformity with the assessments of the other comparable real
properties within Cumberland County.
c.
The Board failed to weigh properly the cost, market and income
approaches to valuation when assessing or valuing the property in
Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York. FA 17403
(717) 848-3078
Fax (717) 848-2777
controversy;
Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York. PA 17403
(717) 848-3078
Fax (717) 848-2777
d. The Board failed to consider that the Petitioner's property is a low
income housing tax credit under contract with HUD and PHF A, by
which they are restricted and limited in the rental income they are
allowed to receive and charge;
e. The assessment is arbitrary, capricious, improper, inequitable, unjust
and unfair;
f. Petitioner's property is a part of the low income housing tax credit
program, which is created by the Tax Reform Act of 1986 and is a
method of funding housing for low and moderate income households,
pursuant to IRS regulations, and as such it is a producer of a reduced
rental income, albeit additionally a reduced value to the property;
WHEREFORE, Petitioner, being aggrieved by the assessment of the Board of
Assessment Appeals of Cumberland County, Pennsylvania, file this appeal and request that
This Honorable Court herein determine its appeal and decrease and reduce the assessment
of said property to such amount as may be right and proper and award Petitioners its cost
of proceeding.
RESPECTFULLY SUBMITTED:
The Law ffices of Kurt A. Blake
ftIJ
Kurt A. Blake, Esquire
Attorney ID No. 68791
40 East Princess Street
York, PA 17403
II
Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York. PA 17403
(717) 848-3078
Fax (717) 848-2777
,
IN THE COURT OF COMMON PLEAS OF CUMBERlAND COUNTY, PENNSYLVANIA
In Re:
Senior Cottages of Shipp ens burg, LTD
Petitioners
FROM THE ACTION OF THE
BOARD OF ASSESSMENT APPEALS:
OF CUMBERLAND COUNTY, PA.
No.
CIVIL ACTION - LAW
CERTIFICATE OF SERVICE
I, the undersigned, do hereby certify that I served a true and correct copy of
the foregoing Petition for Appeal For Action of The Board of Assess:mentApveals
in the above captioned matter upon the individuals listed below as follows:
Cumberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
Date:
5 I/o/v I
.
By:
ces of Kurt A. Blake
rt . Blake, Esquire
ttorney ID NO. 68791
40 East Princess Street
York, PA 17403
~ J
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04/17/2021 11:29
71 75301583
COTTAGES
PAGE 02
'.
Cumberland County Board of Assessment Appeals
. M
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
(717)240-6350
(717) 240-6354 (fax)
SoanJ 0' As_smenl Appasls
Uoyd W. Bucher
R. Fred Hefelfinger
Sareh Hughes .
RANDY L. WAGGONER
Ch/e' Ass...or
STEVEN D. TILEY
Ass'."'ol Sollc/lOr
DECISION ORDER
MAILING DATE: April 12. 2001
PARCEL NUMBER: 32-35-2366-001.
SENIOR COTTAGES OF
SHIPPENSBURG LIMITED.
300 DWELLING COURT
SHIPPENSBURG PA 17257
Dear Properly Owner:
This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals
regarding the above-referenced parcel.
DATE OF APPEAL HEARING: 04/03/2001
DATE DECISIONRENDE~Eb: 04/0912001
EFFECTIVE FOR TAX YEAR: 2001
DECISION RENDERED: [I Withdrawn By Applicant
r ] Abandoned For Failure To Appear
[X] Denied. No Change .
[ ) Approved Review Appraiser's 'Changes
[ ) Revised Assessment Based on Hearing
[J Other:
TOTAL VALUE
FAIR MARKET
CLEAN AND GREEN
CLEAN AND GREEN
STATUS
Old Assessed Value:
New Assessed Value:
10,609,000
10,609,000
NOT
APPLICABLE
Any person aggrieved by the order of the Board of Assessment may appeal 10 the Courl of Common
Pleas by filing a petilion in the Prothonotary's office on or before May 12, 2001,
It]!~~,,;-
'.
.'
GAY O. McGEARY
. DIRECTOR OF FINANCE
il!1_"'_
,
"
RANDY L. WAGGONER
CHIEF ASSESSOR
STEPHEN D. TILEY
ASSISTANT SOLICITOR
~btt~ ~ ;1fuantt & ~,._ ellJ~~:2~;"~~1~J
ONE COURTHOUSE SQUARE, CARLISLE, PA 17013 TELEPHONE (717) 240-6350 BY: _____________
................
Kurt A. Blake
40 East Princess Street
York, PA 17403
Dear Mr. Blake:
May 21,2001
Enclosed please find a copy of the decision order that was mailed to you April 12,
2001, in reference to parcel #32-35-2386-001 Senior Cottages of Shipp ens burg. As noted
at the bottom of the decision order, you may appeal to the Court of Common Pleas by
filing a petition in the Prothonotary's Office. The petition that I received from you was
filed in the Assessment Office. Also, the petition is referencing an incorrect parcel
number.
I unfortunately am not able to accept a petition filed in the Assessment Office. If
you have any further questions or concerns please feel free to give me a call at 240-6355.
Sin~
7qz.~/W~
Randy 1. Waggoner, CPE
Chief Assessor
~<lQlli1 I~~. ~I
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INRE:
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
NO. 2001-3251 CIVIL TERM
SENIOR COTTAGES OF
SHIPPENSBURG, L TO.
PETITIONER
ANSWER
(TO PETITION FOR LEAVE TO FILE APPEAL
NUNC PRO TUNC FROM THE APRIL 12, 2001
DECISION ORDER OF THE BOARD OF
ASSESSMENT APPEALS OF CUMBERLAND COUNTY)
AND NOW, comes the Respondent, Cumberland County Board of
Assessment Appeals, and files this Answer to the Petition for Leave to File Appeal
nunc pro tunc from the April 12, 2001 Decision Order of the Board of Assessment
Appeals of Cumberland County, of which the following is a statement:
1 - 9. Paragraphs one through nine of the Petition are admitted except that
the package was not delivered inadvertently to the Cumberland County Finance and
Assessment Office, it was addressed to that office.
10. Denied except that it is admitted that Petitioner has a right to appeal de
novo to the Court and it is admitted that Petitioner has acted in good faith.
11. It is admitted that Petitioner is seeking to lower its tax assessment.
WHEREFORE, Respondent Cumberland County Board of Assessment
Appeals has no objection to Petitioner's request for leave to appeal nunc pro tunc, but
said respondent will defend the appeal if leave is granted.
Date: June 5, 2001
r;? A
S eph n D. Tiley, Esquire
Assistant Cumbo Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
""N~O JI:1I$\!mi;il,
"
~.
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J!l;j.liBii('Ji;,
"
VERIFICATION
I verify that the statements made in the foregoing Answer to the Petition for
Leave to File Appeal nunc pro tunc from the April 12, 2001 Decision Order of the
Board of Assessment Appeals of Cumberland County are true and correct, partially
upon personal knowledge and partially upon my belief; to the extent language in the
Answer to Petition on Appeal from Assessment Valuation of Real Property is that of
my attorneys, I have relied upon my attorneys in making this Verification. I
understand that false statements herein are made and subject to the penalties of 18
Pa. C.S. ~4904 relating to unsworn falsification to authorities.
Dated: 6/s-/0/
~ -t ,0...._
Randy . Waggoner,
Chief Assessor
, "" _d.. ,',- ;~ ir.-'
.
INRE:
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
SENIOR COTrAGES OF
SHIPPENSBURG, L TO.
PETITIONER
NO. 2001-3251 CIVIL TERM
CERTIFICATE OF SERVICE
I hereby certify that I served a true and correct copy of the foregoing Answer to
the Petition for Leave to File Appeal nunc pro tunc from the April 12, 2001 Decision
Order of the Board of Assessment Appeals of Cumberland County by placing a
certified true and correct copy of the same in the United States mail, postage pre-paid,
addressed to:
Kurt A. Blake, Esquire
Attorney for Petitioner
40 East Princess Street
York, PA 17403
Melissa K. Dively, Esquire
Solicitor for Shippensburg School Dist.
455 Phoenix Drive, Suite "A"
Chambersburg, PA 17201
G. Brian Salzmann, Esquire
Solicitor for Shippensburg Borough
P. O. Box 276
Chambersburg, PA 17201
Date: June 5, 2001
~AJ)~
S ephen D. Tiley, Esquire
Assistant Cumbo Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
.
Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York, PA 17403
(717) 848-3078
Fax (717) 848-2777
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
INRE:
Civil Action - LAW
Senior Cottages of
Shippensburg, LID.
Appeal from the Action of the Board
of Assessment Appeals of Cumberland
County, Pennsylvania
Petitioner
MOTION TO MAKE RULE ABSOLUTE
AND NOW, this 30TH day ofJuly, 2001, comes your petitioner, Kurt A. Blake, Esquire,
attorney for Senior Cottages of Shippensburg, in the above captioned case, and petitions this
court for a Rule Absolute, and states in support thereof:
1. On May 29,2001, a Rule to Show Cause was issued by The Honorable Kevin A.
Hess, requiring petitioner to show cause why petitioner should not be granted
leave to appeal nunc pro tunc. A copy of Said Rule to Show Cause is attached,
incorporated, and marked as Exhibit" A" .
2. Said Rule to Show Cause was returnable within twenty days of service upon Kurt
A. Blake, Esquire.
3. A copy of petitioner's Motion and a copy ofthe Rule to Show Cause were mailed
on to Randy Waggoner, CPE, Chief Assessor for Cumberland County, Stephen
Tiley, Esquire - Cumberland County Solicitor and Melissa Dively, for Bryan
Salzmann as Solicitor for Borough of Shippensburg. Said documents were mailed
certified mail and signed for on or about June 8, 2001.
II
'.
Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York, PA 17403
(717) 848-3078
Fax (717) 848-2777
,'..,C,-"_:,< ,-" ~,,"-, l~ ~'
4. Service has been effectuated upon Petitioner, pursuant to Pa. R.C.P. 440 (a) (1) and
(2), and twenty days have elapsed since service.
5. No response to said Rule to Show Cause has been filed, however letters have
been received by opposing parties showing they have no objections. Attached
hereto as Exhibit "B" are true and correct copies of such correspondence.
WHEREFORE, Petitioner requests that he be granted leave to appeal nunc pro tunc. and
that the Rule to Show Cause issued on May 29,2001 be made absolute.
FULLY SUBMITTED:
ffices of Kurt A. Blake
K rt A. Bake, Esquire
ttorney ID NO. 68791
he Law Office of Kurt A. Blake
40 East Princess Street
York, PA 17403
(717) 848-3078
.
Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York. PA 17403
(717) 848-3078
Fax (717) 848-2777
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
INRE:
Civil Action - LAW
Senior Cottages of
Shippensburg, LTD.
Appeal from the Action of the Board
of Assessment Appeals of Cumberland
County, Pennsylvania
Petitioner
CERTIFICATE OF SERVICE
I, the undersigned, do hereby certify that I served a true and correct copy of the foregoing
Motion to Make Rule Absolute in the above captioned matter upon the individuals listed below as eJ
follows:
Jerry A. Weigle, Esquire
Solicitor for Shippensburg Area School District
126 East King Street
Shippensburg, PA 17257-1397
:!
:';
Stephen D. Tiley, Esquire
Solicitor for Cumberland County Tax Assessment
5 South Hanover Street
Carlisle, P A 17013
Randy L. Waggoner
Chief Assessor for Cumberland County
Cumberland County Courthouse
1 Courthouse Square
Carlisle, P A 17013
G. Bryan Salzmann, Esquire
Solicitor for Borough of Shippensburg
455 Phoenix Drive, Suite A
Chambersburg, PA 17201
Date: ~O\ I()I
Law OfficeS of
Kurt A. Blake
Attorneys and
Coul1sellors 01 Law
40 East Princess Street
York, PA 17403
(717) 848.3078
Fax (717) 848.2777
.
"0'__ .
,--,-. 'm:'J;-
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYL VANIA
I]
i
I INRE:
i
I Senior Cottages of Shippensburg, LTD.
II Petitioner
Civil Action - LAW
Appeal from the Action of the
Board of Assessment Appeals of
Cumberland County, Pennsylvania
Case No.: 01. 3;J5/
RULE TO SHOW CAUSE WHY LEAVE SHOULD NOT
BE GRANTED TO PETITIONER TO APPEA~NC PRO TUNC
AND NOW, this the 29fh dayof ,2001, upon consideration
of the Petition of Senior Cottages of Shippensburg, D" for leave to appeal Nunc Pro
Tunc from the April 12, 2001, order of the Board of Assessment Appeals of Cumberland
County, Pennsylvania, a RULE is hereby entered on the County of Cumberland Assessment
'I
Office, to show cause why the time for fHing an appeal in this matter should not be
extended. ~ ~ 20 ~ ~~.
BY THE CO
.-
TRUf..CO.PY' FROM RECORD
In T estlmony wherf,lliere unto Sf;t my hand
and~1 of sa~" -cour~,a lisle, ea.
30. -. ,. ,,' ./
...............:.oay '.' ~:'... " "'ify.L
. ...... '7
..,.,...
Pr thOllotary .
I
EXHIBIT
A
".'
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<w_ l\ii:'<
WEIGLE, PERKINS & ASSOCIATES
Attorneys-at-Law
126 EAST KING STREET
SHlPPENSBURG. PENNSYLVANIA 17257-1397
JERRY A. WEIGLE
DA V/D P. PERKINS
Associate
JOSEPH P. RUANE
TELEPHONE (717) 532-7J88 or (717) 776-4295
FAX (717) 532-6552
June 13,2001
1IDIT;;@IT;dbW1~rm
ml JUN ."- J 20D! J1JJ
BY:
------~-----._----..
Kurt A. Blake, Esquire
40 East Princess Street
York,PA 17403
Re: Senior Cottages of Shippensburg
Tax Assessment Appeal
Cumberland County, Pennsylvania
Case #01-3251
Dear Attorney Blake:
Please be advised that I am the solicitor for the Shippensburg Area School District in the
above-captioned matter. Previous correspondence and copies of filings in this case to the
School District have been misdirected to Melissa K. Dively, Esquire, whose firm, Salzmann
& Depaulis, P.C., represents the Borough of Shippensburg. Kindly adjust your records
accordingly.
With respect to your petition to appeal the senior cottages real estate assessment, the School
District will not object to the late filing, but will vigorously defend on the merits along with
the County of Cumberland and Borough of Shippensburg. If you decide to circulate a
stipulation to this effect, I will execute on behalf of the School District.
Very truly yours,
\
,
\
,
/'\yEIGLE, PERKINS & Assbo j S
I~D,Ut
'V'
Je~ A. Wei e, Esquire
cf: Deborah Westover, Borough Manager, Shippensburg Area School Di trict
Stephen D. Tiley, Cumberland County Tax Assessment Solicitor
Melissa K. Dively, Salzmann & Depaulis, P.c., Solicitor, Borough of Shippensburg
JAW/pit
~ '-
, ~
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--,
""'-,o;.jri
SALZMANN &
DEPAULIS, P.C.
1~~~~~l:~J
RY.
-........................
G. BRYAN SALZMANN, EsQ.
ANN E DEPAULIS, EsQ.
NORMA J. BARTKO, ESQ.'
WILLIAM W THOMPSON, ESQ.'
MELISSA K. DIVELY, EsQ.
O'i'COUNSEt
ANTHONY J. NESTICO, ESQ.
"'ALSO ADMITTED TO MARYl.AND RAil
PARAl.EGALS
PAMELA R. STIVER
BARBARA J. MOSIOR
LEA ANN CRIDER
455 PHOENIX DRIVE' SUITE A . CHAMBERSBURG, PA 17201
(717) 263.2121 FAX (717) 263-0663
105 NORTH FRONT STREET' SUITE 401. HARRISBURG. PA 17101
(717) 23Z-9420 FAX (717) 232.1970
840 EAST CHOCOLATE AVENUE' HERSHEY, PA 17033
June 21, 2001
Kurt A. Blake, Esquire
40 East Princess Street
York, PA 17403
RE: Senior Cottages of Shippensburg
Tax Assessment Appeal
Cumberland County, P A
Case No. 01-3251
Dear Attornex Blake: .
Please be advised that I have forwarded to the solicitor for Shippensburg Area
School District your petition for an appeal nunc pro tunc filed in the above-referenced
matter. Please be advised that you correctly identified Bryan Salzmann as solicitor for
the Borough of Shippensburg and on the day that I attended your assessment hearing I
was standing in Attorney Salzmann's stead.
The Borough is not objecting to the untimely filing of the appeal but along with
the school district and Cumberland County the Borough will defend on the merits.
V ery t!:.~ll_Q!c1Es,
BY:(~CC~--_._----V ~
Melissa K. Dively, Esquire
MKDllam
cc: William Wolfe, Borough of Shippensburg
Stephen D. Tiley, Esquire
Jerry A. Weigle, Esquire
CONCENTRATING IN ENVIRONMENTAL, CORPORATE, AND MUNICIPAL LAW
, "
, <
" ^.,~, I; ^-. .'1. ^ '--'M'=" ":
INRE:
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
SENIOR COTTAGES OF
SHIPPENSBURG, LTD.
NO. 2001.3251 CIVIL TERM
PETITIONER
c>
ANSWER
o
~;:;
~~r"
;~~. : '.
v;c;~
~;:..,
~,-"
~~
:<
,
c-f';
(TO PETITION FOR LEAVE TO FILE APPEAL
NUNC PRO TUNC FROM THE APRIL 12, 2001
DECISION ORDER OF THE BOARD OF
ASSESSMENT APPEALS OF CUMBERLAND COUNTY)
~'n
:J..':
S-?
,
',()
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~ ~~
AND NOW, comes the Respondent, Cumberland County Board of
Assessment Appeals, and files this Answer to the Petition for Leave to File Appeal
nunc pro tunc from the April 12, 2001 Decision Order of the Board of Assessment
Appeals of Cumberland County, of which the following is a statement:
1 - 9. Paragraphs one through nine of the Petition are admitted except that
the package was not delivered inadvertently to the Cumberland County Finance and
Assessment Office, it was addressed to that office.
10. Denied except that it is admitted that Petitioner has a right to appeal de
novo to the Court and it is admitted that Petitioner has acted in good faith.
11. It is admitted that Petitioner is seeking to lower its tax assessment.
WHEREFORE, Respondent Cumberland County Board of Assessment
Appeals has no objection to Petitioner's request for leave to appeal nunc pro tunc, but
said respondent will defend the appeal if leave is granted.
Date: June 5, 2001
M~';Z/J
steph n D. Tiley, Esquire
Assistant Cumbo Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
l'RUE COPY FROM RECORD
In Testimony WJl8reof, , here unto set my llano
and the ~I 01 said Court at carlisle. Pa.
~~ ~;'44t~/
Prothonotary
"
, ,-,
., -- ,- ,w] ~_"",'__
_i;,;jJ"_:h'
VEBIFICATlQN
I verify that the statements made in the foregoing Answer to the Petition for
Leave to File Appeal nunc pro tunc from the April 12, 2001 Decision Order of the
Board of Assessment Appeals of Cumberland County are true and correct, partially
upon personal knowledge and partially upon my belief; to the extent language in the
Answer to Petition on Appeal from Assessment Valuation of Real Property is that of
my attorneys, I have relied upon my attorneys in making this Verification. I
understand that false statements herein are made and subject to the penalties of 18
Pa. C.S. ~4904 relating to unsworn falsification to authorities.
Dated: 6/s-/o/
~ J. &J.P<,.-
Randy . Waggoner,
Chief Assessor
-,.',"
T ,'"'ll,-,,:,--,"_-"
~"'-'. :~~
INRE:
SENIOR COTTAGES OF
SHIPPENSBURG, L TO.
PETITIONER
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
NO. 2001-3251 CIVIL TERM
CERTIFICATE OF SERVICE
I hereby certify that I served a true and correct copy of the foregoing Answer to
the Petition for Leave to File Appeal nunc pro tunc from the April 12, 2001 Decision
Order of the Board of Assessment Appeals of Cumberland County by placing a
certified true and correct copy of the same in the United States mail, postage pre-paid,
addressed to:
Kurt A. Blake, Esquire
Attorney for Petitioner
40 East Princess Street
York, PA 17403
Melissa K. Dively, Esquire
Solicitor for Shippensburg School Dist.
455 Phoenix Drive, Suite "A"
Chambersburg, PA 17201
G. Brian Salzmann, Esquire
Solicitor for Shippensburg Borough
P. O. Box 276
Chambersburg, PA 17201
Date: June 5, 2001
~~..)~
S ephen D. Tiley, Esquire
Assistant Cumbo Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5636
Attorney 1.0.#32318
Law Offices of
Kurt A. Blake
Attorneys and
Counsellors at Law
40 East Princess Street
York, FA 17403
(717) 848-3078
Fax (717) 848-2777
'''-'.,.
'""'1
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
INRE:
Civil Action - LAW
OI-?;;!.S( Q.,'"il
Appeal frorn the Action of the Board
of Assessment Appeals of Cumberland
County, Pennsylvania
Senior Cottages of
SlUppensburg,L11D.
Petitioner
ORDER OF COURT
AND NOW, this the
-=1"
day of August, 2001, in consideration of the foregoing
Motion to Make Rule Absolute, it is hereby ORDERED that the Petitioner be granted leave to
appeal nunc pro tunc. It is further ORDERED that the Rule to Show Cause issued on May 29,
2001 be made absolute.
BY THE COURT:
BY:
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INRE:
Civil Action - LAW
Senior Cottages of Shippensburg, LTD.
Petitioner
Appeal from the Action of the
Board of Assessment Appeals of
Cumberland County, Pennsylvania
Case No.: 01-3251
ORDER
AND NOW, this Go .,... day of November, 2001, upon consideration of the within
Motion for General Continuance, and upon representation by the Solicitor for Respondent
that the Attomey for Petitioner concurs in the grant of a general continuance, the hearing
previously scheduled for November 19, 2001 is canceled and the matter is continued
generally at the call of either party.
BY THE COURT,
411J..
r A. Hess, J.
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Kurt A. Blake, Esquire for Petitioner
Stephen D. Tiley, Esquire for Respondent
Jerry A. Weigle, Esquire, for Shippensburg Area School District
G. Brian Salzmann, Esquire, for Shippensburg Borough
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INRE:
Civil Action - LAW
Senior Cottages of Shippensburg, LTD.
Petitioner
Appeal from the Action of the
Board of Assessment Appeals of
Cumberland County, Pennsylvania
Case No.: 01-3251
MOTION FOR GENERAL CONTINUANCE
AND NOW, comes Cumberland County Board of Assessment Appeals, Respondent, by its
Attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, and files this Motion
for General Continuance, of which the following is a statement:
1. By Order of Court dated August 7, 2001 petitioner was granted leave to appeal a
decision of the Board of Assessment Appeals nunc pro tunc.
2. Petitioner fIled a Petition for Appeal for [Sic] Action of the Board of Assessment
Appeals on or about August 17, 2001 to which an Order dated August 23, 2001 was entered fixing
a hearing date for Monday, November 19, 2001 at 9:00 a.m.
3. Respondent has asked for a general continuance so that discovery efforts can be
undertaken. Petitioner concurs in the grant of a general continuance.
WHEREFORE, Respondent Prays Your Honorable Court for an Order granting a general
continuance at the call of either party in this matter.
RESPECTFULLY SUBMITTED,
Dated: dr~ o? c26J~('
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S phen D. Tiley, Esquire
Assistant Cumberland County Solicitor
5 South Hanover Street
Carlisle, PA 17013
717-243-5838
Supreme Court J.D. No. 32318
.
INRE:
Civil Action . LAW
Senior Cottages of Shippensburg, LTD.
Petitioner
Appeal from the Action of the
Board of Assessment Appeals of
Cumberland County, Pennsylvania
Case No.: 01-5251
CERTIFICATE OF SERVICE
I hereby certify that I am this date serving a true and correct copy of the within Motion
for General Continuance upon the attorneys for the Petitioner and the additional taxing
bodies by sending the same by first-class mail postage paid addresses as follows:
Kurt A. Blake, Esquire
40 East Princess Street
York, fA 17403
(Attorney for Petitioner-Appellant)
Weigle, Perkins & Associates
Jerry A. Weigle, Esquire
126 East King Street
Shippensburg, PA 17257
(Attorney for School District)
Salzmann & DePaulis, P.C.
G. Brian Salzmann, Esquire
P.O. Box 276
Chambersburg, PA 17201
(Attomey for Borough)
Dated:
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Steph n D. Tiley, Esquire
FREY & TILEY
Attorney for Cumbo Co. Board of
Assessment Appeals
5 South Hanover Street
Carlisle, PA 17013
717-243-5838
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INRE:
SENIOR COTTAGES OF
SHIPPENSBURG, LTD.
IN THE COURT OF COMMON
PLEAS OF CUMBERLAND
COUNTY, PENNSYLVANIA
Vs.
Civil Action - LAW
THE BOARD OF ASSESSMENT
APPEALS OF CUMBERLAND
COUNTY, PENNSYLVANIA
01-3251 Civil
IN RE: PETITION FOR APPEAL FROM ACTION OF BOARD
OF ASSESSMENT APPEALS
ORDER
AND NOW, this the 1~-tI; dayof M
, 2002, a hearing in the
above captioned matters is set for ,1f.( d 11-:1 ' f8fl hd / /7..) 01. ') ,
2002 at q: 30 a.ill., in Courtroom Number 4 of the Cumberland County Courthouse,
Carlisle, Pennsylvania.
BY THE COURT:
Kurt A Blake, Esquire
For the Petitoner
#d
'A. Hess, Judge
Stephen D. Tiley, Esquire
For Cumberland County Board Of Assessment
Jerry A. Weigle, Esquire
For Shippensburg Area School District
G. Bryan Salzmann, Esquire
For Shippensburg Borough
Randy 1. Waggoner
Chief Assessor for Cumberland County
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IN RE: SENIOR COTTAGES OF
SHIPPENSBURG,LTD.
Vs.
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
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Civil Action - LAW "
THE BOARD OF ASSESSMENT
APPEALS OF CUMBERLAND
COUNTY, PENNSYLVANIA
No. 2001-3251 Civil
ORDER
I'hry
of the within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the total
AND NOW, this
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day of
, 2003, upon consideration
market value of the subject property as of the date applicable to this proceeding is $7,140,000. The
common level ratio not varying by more than 15% from the predetermined ratio of 100%, the total
assessment of the property for tax years beginning on and after January 1, 2001, January 1, 2002
and January 1,2003, and thereafter until changed as provided by law, shall be $7,140,000. 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. Each taxing body shall refund year 2001 and 2002 taxes paid
in the amount shown in the "Difference" column on Exhibit "A" attached to the within
Stipulation and Joint Motion for Agreed Order, in two equal (subject to rounding) payments, the
first to be paid on or before May 15,2003 and the second to be paid on or before April 30, 2004.
The Cumberland County Tax Claim Bureau shall strike off and eliminate the $95.22 unpaid
balance which it carries for this property.
BY THE COURT,
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IN RE: SENIOR COTTAGES OF
SHIPPENSBURG, LTD.
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
Vs.
Civil Action - LAW
THE BOARD OF ASSESSMENT
APPEALS OF CUMBERLAND
COUNTY, PENNSYLVANIA
No. 2001-3251 Civil
STIPULATION AND JOINT MOTION FOR AGREED ORDER
AND NOW, this J.t)CJ day Of~ 2003, it is hereby agreed and stipulated
between Petitioner, Senior Cottages of Shippensburg, Ltd., by its attorney, KlL."'i A. Blake, Esquire;
and Respondent, Board of Assessment Appeals of Cumberiand County and County of
Cumberland, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor; and
Shippensburg Area School District, by its attorney, Jerry A. Weigle, Esquire; and Borough of
Shippensburg, by its attorney, G. Brian Saltzmann, Esquire, as follows:
I. Pursuant to the Court's Order dated August 7,2001 granting Petitioner leave to
appeal nunc pro tunc Petitioner's filed a Petition for Appeal for Action of the Board of Assessment
Appeals on or about August 17,2001, to which the Court entered an Order dated August 23, 2001,
setting a Hearing date of November 19,2001. Pursuant to a Motion for General Continuance filed
by the Respondent Cumberland County Board of Assessment Appeals, the Court entered an Order
dated November 6, 2001 granting a General Continuance. Pursuant to request by the taxpayer, the
Court thereafter entered its Order dated July 12,2002 setting a Hearing date of October 25,2002.
Pursuant to request by all palties, the Court thereafter continued generally the Hearing pending
formal settlement. The parties have now settled this case.
2. The applicable year for which the above captioned assessment appeal was filed is the
calendar year 2001.
3. The property which is the subject of this appeal is Cumberland County Assessment
Pal'cel No. 32-35-2386-001. The property is situate in the Borough of Shippensburg, Cumberland
County, Pennsylvania, and consists of a 120 unit senior living apartment complex (together with
two community buildings) situate on the West side of Baltimore Street.
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 $7,140,000.
Stipulation and Joint Motion for Agreed Order
Senior Cottages of Shippensburg, Ltd.
Page I of 4
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5. The common level ratio applicable to this appeal for the 2001 tax year, and following
years, is inapplicable as it does not vary by more than 15% from the predetermined ratio. As a
result of the year 2000 Cumberland Countywide Reassessment, the predetermined ratio for
Cumberland County is now 100% of year 2000 market value. Therefore, the assessment for the
subject property shall be $7,140,000.
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 assessment shaH be effect, ve for tax years beginning on and after January
1,2001, including, therefore, tax years beginning on and afterJanuary 1,2002, and January 1,2003,
and shaH remain unchanged thereafter unless and until changed as provided by law or fUlther
appeal. The first taxes effected by this stipulation shall be year 2001 County and Municipal taxes
and year 2001-2002 school real estate taxes.
8. The Cumberland County Assessment Office shall promptly notify the appropriate
taxing bodies of the change in assessment, and instruct the taxing bodies to make appropriate
refunds.
9. 2002 County and Borough taxes for the subject property were paid in the face
amount on June 27,2002. The parties hereby agree that the 2002 school real estate taxes shall be
deemed paid at face value. Petitioner' slTaxpayer' s 200 I County, Borough and School taxes were
returned delinquent to the Tax Claim Bureau. All 01 those taxes were eventually paid to the Tax
Claim Bureau except the Bureau maintains a small balance due of $95.22. That small balance due
of $95.22 shall be eliminated. 2001 taxes shall be credited back to PetitionerlTaxpayer at their
penalty amount but there shall be no adjustment or refund of any interests or costs paid to the
Cumberland County Tax Claim Bureau, except for the elimination of the $95.22 current
outstanding balance.
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10. Attached hereto as Exhibit "A" is a worksheet titled "Senior Cottages Assessment
Worksheet" and which sets fOlth the agreed amount of refund for each taxing district, for each of
the two years of taxes which have been paid under the old assessment which have been reduced by
this Stipulation. Each taxing body shall refund the amount shown in the "Difference" column of
Exhibit" A" for each of the two tax years, to wit: 2001 and 2002. That "Difference" amount
shall be paid over two years, in two equal installment" (suhjec:( to rounding) the first being paid by
Api;! 3(:), 2003, and the second being paid by April 30. 2004. The refunds will be paid in exactly
Stipulation and Joint Motion for Agreed Order
Senior Cottages of Shippensburg, Ltd.
Page 2 of 4
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those "Difference" amounts, without any interest being paid thereon.
11. Each party to this appeal shall bear its own costs.
12 The Court is requested to enter the proposed Order attached hereto,
13. 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.
PETITIONE
SENIOR C TAGES OF SHIPPENSBURG, L.P.
Date:
RESPONDENT,
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS and COUNTY
OF CUMBERLAND
Date: 1'N~ JP/::z..!J''}
"'
By: k~.-dJ -'?~
Stephen D Tiley, Esquire
Assistant Cumberland County Solicitor
5 South Hanover Street
Carlisle, P A 17013
(717) 243-5838
Supreme Court ID. 32318
ATTORNEY FOR RESPONDENT
Stipulation and Joint Motion for Agreed Order
Senior Cottages of Shippensburg, Ltd.
Page 3 of 4
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RESPONDENT,
SHlPPENSBURG AREA SCHOOL DISTRICT
Date:
By:
Je A. W . Ie, Esquire
WEIGLE, PERKINS, & ASSOCI
126 East King Street
Shippensburg, P A 17257
(717) 532-7388
SOLICITOR FOR SHIPPENSBURG
SCHOOL DlSTRIC:T
RESPONDENT,
SHlPPENSBURG BOROUGH
Date:
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SALZ D
455 Phoenix Drive
Suite "A."
Chambersburg,PA 17201
(717) 263-2121
SOLICITOR FOR SHIPPENSBURG BOROUGH
Stipulation and Joint Motion for Agreed Order
Senior Cottages of Shippensburg, Ltd.
Page 4 of 4
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