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Home My WebLink About01-06385 ,L.e., ~ .'" '~, I, ~.>" " r, ,~ ";".",,,,c-,"'~c'fJ.'&,,,":.l.,,,,,,,"o<_' '--~'" .:> . , DA VJD L. METZLER and LORETTA C. METZLER, his wife Appellants IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 01- (fJ?J6-) v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellees NOTICE OF APPEAL I. The AppellMts, David L. Metzler and Loretta C. Metzler, his wife, are adult individuals residing at 79 Emlyn Lane, Upper Allen Township, Mechanicsburg, Cumberland County, Pennsylvania. 2. The AppellMts are the owners of a parcel of real estate situate in Upper Allen Township, Cumberland County, Pennsylvania known as 79 Emlyn Lane, Mechanicsburg and identified as Tax Parcel No. 42-10-0646-060. 3. On or about August 22,2001, the Appellants appealed to the Cumberland County Board of Assessment Appeals requesting that their assessment be reduced so that it would be uniform with other similar properties. J'~" 4. By Order dated October 31, 200 I, the Appellants were notified that the Board of Assessment Appeals had denied the appeal of their assessment. A true and correct copy of this Order is attached hereto as Exhibit "A." 5. The real estate tax assessment on the Appellants' property is unconstitutional, excessive, improper, unreasonable and unjust for the following reasons: A. The assessment is not uniform with the assessments of other real estate in Cumberland County and other real estate of the same subdivision in which the Appellants' property is located. B. The assessments and taxes based thereon violate Article VIII, Section I of the Constitution of the Commonwealth of Pennsylvania. '" ~,.,,~ ", 'r'\" "~, ' ,," ; ,''', ,1',' ,~ '''' . '<"'--.','i-~'~"- l.-"c~_"'.,',. , ',~l'", , "'i>,i,-,wl",- ... , " C. The assessment and the taxes based thereon are arbitrary, discriminatory and deny Appellants the equal protection of the law and due process of the law in violation of the Fourteenth Amendment of the United States Constitution. WHEREFORE, the taxpayers respectfully request this Honorable Court reverse the decision of the Board of Assessment Appeals and determine a fair and equitable uniform assessment of their property or, in the alternative, cause a reassessment of all properties within the County or same subdivision so that the properties are uniformly assessed. JOHNSON, DUFFIE, STEWART & WEIDNER Date: ~"".../"y 7/ 2-6P( By: ~4r:/d Richard W. Stewart Attorney J.D. No. 18039 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Telephone (717) 761-4540 Attorneys for Appellants :151323 ~ '~" , , . ,", -~ ,', '0 " ,'';''''- -;;,,' , 'oh ,"~' "Ii ,~' ,; ""'~:-" -"'~""~""'~"""A;;;""'10.0)..: "";'C~~~. .... , . VERIFICATION I, David L. Metzler, verifY that the statements made in the foregoing Notice of Appeal are true and correct to the best of my knowledge, information and belief. I understand that false statements made her' e subject to the penalties of 18 Pa.C.S. ~4904 relating to unsworn falsification to auth ritie David L. Metzler Dated: Nd".... \.c,. -"I VJU l ,::1,:'(',: .:' ~~~~!j!~",*jffi!~jf~l"hl!,fliJ;l:lf.br."'\m".'''Mh'lLW~il'Ml<jg",-,j.mSt&~,~..d.~" ".' 1M" -;" ~ ' ~ '~< '~, ";';i~"'" ~' ..+;,<,,,"-~,' ':JI" ~ ,'" '"', .' ~:~JJ,R~",,, ,__','~"',',..",,",,c,~,~ ",<"",''',"",,'__",''''> ,,,,,,~,,,,,_ "f'- ,LJ~"__'"='''-~I",'''';',kW'''''!''~''.~,"~~~r "' ,- 0 c' c: .,-, ',. ~G c'~, f~~ ~ ~ ~ l~ ,.e- rn;, :::: ::' I 0 --;1',---' ~. C:r:'l" ~D < ~ ~ - ~ ~'6 l:..:=t__:: ~, C '-. - :~~;. C) ~ 5(; '>:l. \i\ ~ );.::i~:: ",t -lJ ~ z => --i ---- -< GJ Vj )\J W W- '\.. t ,~ .',"", , 'p"',',,," . "_',r",",,.' "=~, '.' ",,<,,_ " m,= -' D (~ ') "-,,. 9 ~~ ~ -<. -= -~. - . "' -.-" .~ DAVID I. METZLER and LORETTA C. METZLER, his wife Appellants v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellees ..>-~ , "''"WIIli;~Ji,; ,'",;"1"",,, , -., IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA No. 2001-6385 CIVIL ACTION - LAW PRAECIPE TO: THE PROTHONOTARY: Please enter my appearance on behalf of the Cumberland County Board of Assessment Appeals. Dated: tfj/1nlo If ,2&.9..2 (. , ~ ~~~~_b #<:~,~ Stephen D. Tiley, Esquire Assistant Cumberland County Solicitor 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 SupremeCourt ID # 32818 ~~JiOO.Jl,rlt~~mjlJ!f;lj"\t~'1\i.illIliuiL;1041')-',''''-l;-''& "~~'~" ..-.. .""" ",-<",''''-P''''~ ,=,''''''.,-'<, '~'~'~;"lr!,~',:",",~,. "~f, d.';'" 'J,1'i;~}"),f.'l'~'J3e;::i'-iiMi;tM",,!~~;liji,.&.~"'~ ,~'-'j ":':,,,",,,,7C v,'I-:"':'s'",?J~E,~,~,',,' .,''C,''-' ,'CO '~,~_, ,", ~, """'" <~, ",~>'.. '--~'~~-.':"-~' ""'==~~...-,....'"' .',"", (") S .........~'.. 1....0-' f1Jr':: ~::tf 6iS FSj;;;'.; ~'--' <:e, :s- () , ~~ :;:~ " ,,~ t;.? D t;..!1 co r", C', 'i'f '- )~ ,." ,~ , 17;;D ~i-;fi", :':'l:::" ,g~!! .--[ ;p~ .:0 '"" -- -- '. " :r;: fJ) f3I; -~~ "" . ,," ,~ ,,',~ ,~,'" ~"~";". ,., ......""."t'iS:~"1!.:::,,,,i . '<. , DAVID I. METZLER and LORETTA C. METZLER, his wife Appellants IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA No. 2001-6385 v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellees ORDER AND NOW, this \ S \~ay of V\4 'l..> c.. L , 2002, 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 (tax parcel number 42-10-0646-060) as of the date applicable to this proceeding is $454,000.00. As a result of the year 2000 Countywide reassessment, the common level ratio is not applicable to said reassessment which shall be fixed at the new predetermined rate of 100% of year 2000 value. The total assessment of the property for tax years beginning on and after January 1, 2002, and thereafter until changed as provided by law, shall be $454,000.00. 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. .;jJ k;;flRXs -/:.0: cattJ.3'teWQRf :nL~ BY THE COURT " "". ,~"" "'". - -" .. '"~,,...,,,, ,>> .. I'" '" -, "~"",'><< ..~;,'d", ,,< ,~-",. "~.'., k ~', . '4" ~':;." ,,rF"'- ~ '~'< >, ";<:-J--:'.~I -,-,~ r~~-'=' ..- ~mnrmi't~t'''':^l~, '" ~', ~,,,,,~ j ~ , ..}!i\FIY n?~{:.O! '" r::.. r I --,'. I '"~ t.?1 i J: 1.11-:. C'I~h'>;':""'1 " ! '.'.,J.ITV lil",.,__J ll..-F':\.' , , ," I" I ., .J .......,.." .l P:=r\~I\i(~vl'\fl:\ \H', _1\ '1\.,J[ _.'II,I'>!'/"\ " ,J.'".: f' ~"l(l'~ , T,~I~Wl~~!~~"!,,r,_ ,L~,,,,, Hl,,1!!-l~~~ ,I, ,,-C'CC', ",j,',,f,,'.'," ,^,~--",' ""''''~;~" " DAVID I. METZLER and LORETTA C. METZLER, his wife Appellants IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA No. 2001-6385 CIVIL ACTION - LAW v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellees STIPULATION AND JOINT MOTION FOR AGREED ORDER ~ AND NOW, this liS day of JilIl,lIliUY, 2002, it is hereby Agreed and Stipulated between Petitioners, David L. Metzler and Loretta C. Metzler, by their Attorneys, Johnson, Duffie, Stewart & Weidner, P.C. by Richard W. Stewart, Esquire, and Respondent/Appellee Board of Assessment Appeals, by its Attorney, Stephen D. Tiley, Esquire, Assistant Cumberland C;Qunty Solicitor, as follows: 1. Petitioners filed a Notice of Appeal from the decision of the Cumberland County Board of Assessment Appeals on or about November 9, 2001. The parties have now settled this case. 2. This Assessment Appeal relates to the market value applicable as of August 22, 2001, the date the appeal was originally filed before the Board of Assessment Appeals, effective for assessments beginning on and after January 1, 2002. 3. The property which is the subject of this appeal is Cumberland County Assessment Parcel No. 42-10-0646-060 and is known as 79 Emlyn Lane, Mechanicsburg, (Upper Allen Township), Cumberland County, Pennsylvania 17055. 4. The parties stipulate 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 January 1, 2002 is $454,000.00. Stipulation and Joint Motion For Agreed Order David L. Metzler & Loretta C. Metzler vs. Cumbo Co. BO'lf1i qf Assessment Appeals page I of 3 " ."~ ' " ..., ,.-' ,J"_ 'e_ --, --~,.,"""""" --"~"::ii~"-i~~ '. 'L 5. As a result of the year 2000 Cumberland County Countywide reassessment, the predetermined ratio is now 100% of the year 2000 value. The common level ratio of 100 is inapplicable as it does not vary by more than 15% of the predetermined ratio. Therefore, the assessment shall be fixed as of January 1, 2002 at $454,000.00. 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 $454,000"00 assessment shall be effective for tax years beginning on and after January 1, 2002 and shall remain unchanged unless and until changed as otherwise provided by law, and shall be implemented beginning with the 2002 county and municipal taxes and beginning with the 2002-03 school real estate taxes. 8. The Cumberland County Assessment Office shall promptly notify that appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make any appropriate refunds. 9. Each party to this appeal shall bear its own costs. 10. The Court is requested to enter the proposed Order attached hereto. 11. The undersigned Attorneys each hereby warrant to the other and to the parties and to the Court that he has reviewed this Settlement Stipulation with his client or clients and that he has specifically been authorized to enter into this Settlement Stipulation by his client or clients. Stipulation and Joint Motion For Agreed Order , David L. Metzler & Loretta C. Metzler vs. Cumbo Co. Boar4 qf Assessment Appeals page 2 00 'W ". DATED:~~ 4' ..,zp&:2 ~-" ~, " ... Respectfully Submitted, PETITIONERS, DAVID L. METZLER LORETTA C. METZLER JOHNSON DUFFIE STEWART & WEIDNER By ~,J$~ Richard W. Stewart, Esquire 301 Market Street Lemoyne, PA 17043 Attorney for Petitioner RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS BY ;>() , ? ;g Ste en D. Tiley, Esquire Assistant Cumberland County Solicitor Attorney for Respondent 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court 10# 32318 Stipulation and Joint Motion For Agreed Order David L. Metzler & Loretta C. Metzler vs. Cumbo Co. Board of Assessment Appeals page 3 of3 ,) !li~'~ r " "",' ~ 0 .~ n' ".' "'.-, _ "~,' ',~ "k'l FLED-C,:~F'ICE 0;: 7\ ,r- ','~:\OTf\RY (;....; If", 17 L..~_~ d ,. l PH 3: ~;~~ CU!vle'U~,i_,i\' :'~'CU;\~Tll PEt'JNSYL\/:':"Nit\ - ., _'1',",-.,-',0,," ",u ~, e ",,",,'<,",""':;j',,-,-, ~"" "",,0, ,'.'t." I.:;:;" ,:;''''''>'.?';''lli'~UtI~'~''1tr,i]''''fM':ti~fit,..~'<.""""~'"'''l'f''oi~''''''>,y -<'[1'< r .1IIJ'!!l~~,q'l!@j:~~~~~". . ,"!,., ~,~~,~~ J~JJ~ilIl'f1~.4,Jj'~~