HomeMy WebLinkAbout99-01288
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1, On or apo\ll: OCI\:ober 16, 1.990, Appellllllt j:110(! <1 t:l.lilely
Appeal wit\, l:he Board of (HlHeasmell\: apper~U.llg thtl ill3flBPflOC! vt11\\e 0/:
$a41,9a6,00, ln~1aal:ing t1 fA1r market: VAlue DC $3/60a,06l,00,
5, A hOAd,ng on I\ppel1E1l1t' a Elppeal waa hele! l;'f.I))ruary 23,
1~99,
6, on l't1brwwy :?'1, 1.999, the !loan! of ArHJt1UfJlllllnt Ulwrl the
t1saessment of the aforesaid property at a total Haoessed value of
$;111,926,00/ indiont:J.ng a f,dl' market value 0/: $3,602/061,00, A
true and aOlcreot oopy of the Board' 13 notloe of tld.s aptlon 113
attaohed hereto, made a part hereof and ma~t~d Rxhlblt "A",
,
. ?, 'J'he deoislon of the Board of A/3FJGI3Sment was :Ln error and
an abuse of dlsoretlon for the following reasonSI
(a) '1'he asssl3sment on Appellant /13 property reJ:leots
a value higher than tho current fair market value of the
pl'operty,
(b) The assessment. is baaed upon an OlToneOlIS
determination of the fair market value of Appellant's
property I
(e) When related to assessments 0/: sim.i.1arly
situated propelcty owners, the aasessment of tho property
of the Appellant is arbitrary and caprioiousl
(d) 'rhe assessment violates the unifol'mity olause
of the Pennsylvania constitution,
(e) The assesament ia based, in whole or in part,
upon appraisals that do not represent the aatual value of
Appellant's property, and
2
7. Ponied, Tllo flverrnentB of tl11B pArAgrupl1, And oAol1 of liB B\II)-
10Hered pE1rAgrnpl1o sot for\ll OonolllBlonB of Inw to wl1lol1 no
response of pleacllno Itl reqlllreel. Strlot propf nt triAl Is del1lAl1elecl.
0, Penled, II Ie denied tl1At tile Appellant Is aourl13vBel AS YOllr
Appellee mAintains thAt tl18 f.\ssef.lsl1lent Is proper, 110wever It 10
Aclmltlecl tl1at tile Appellant Is an Interested party wlll1 stAnding to
I)rlng this Appeal,
WHI:Rr:lFORl'l, Appellee prays YOllr HonorAPle OOllrl to dony Appellant's
APPBAI And/or fix tile fall' mElrllet vahlo of 11113 property at $3,602,941, or nl suoh 1110l1er
amollnt as to tile OOllrlmay sfJem jllst and proper.
RespeotfllllY Submlttecl,
DElteel: fpy;'
h~.- /) /J/./~
gfai;f,i()p~~lf~~~~.8~liiie-_L_-_.._------
Assistant Oumberland OOllnty 801l0ltor
Attorney for Appellee,
Ollmberland Oounty Bonrd of AssoBBment
Appeals
6 Soutl1 HanoVBr Street
OArllBle, PA 17013
(717) 243-5038
Attol'lley I.D. No,; 32318
VERIFICATION
I. Gay 0, MoGeary, Ilereby verify tl1at I am tile OUl1lberland Oounty Dlreotor of
Flnanoe and as Buoll I am autl10rlzed to exeollte tills Verlfloatlon on bellalf of tile
Oumberland Oounty Goard of ABBeBsment AppenlB: and tllat tile fnots set fortllln tI1e
foregoing Anewl)r to Petition on Appeal From tile Ouniberland Oounty Gomd of
Assessment Appeals are true and oorreot to tile best of my Imowledge. Information and
belief. I furtl1er understund that this statfllTlent IB made Bubleot to tile ponaltleB of 10
pa. 0,8, 8eotlon 4904 rolatlng to unsworn falBlfloutlon to uuthorltles.
DATED:
April r ,1900
()1)') \' I{
.,,)f It C . \/.ll(fJ .
--.--.:.....-- ------------.---.. ---.._-
Gny O. M Geury
Dlreotor of Flnanoe
^NBW!:11 TO P!:TlTION
P^G1: 2 or- 2
RIPI,t:Y PARI< \..IMITf.!P
PARTNERSHIP, a/kill
RIP\..ay PARI< INVESTORS
\..IMITt:P PARTNI:RBI1IP,
Appollpnt
v.
CUM~~R~ANP OOUNTY aOARP
OF ASSI:SSMgNT,
Appellee
~1\'.,
r;JIt.., ,
IN THg COURT OF OOMMo,: :)'.... (, I
PI-I;AS OF . ,fll/ '
CUMflJ:AI.ANP COUNTY" ',1~/ ,{I1f1 I
pf.!NNSnVANIA ~.,../ '>1,\(~9 ~
CIVI~ ACTION - ~AW '.'.l1C~};i
NO, oO-1201l.0IVI\.. /
Q.BQliH
ANP NOW, this l{,/-.... cleW of (Iklr/__., 1009, upon oonslclBratlon of the
within Stipulation ancl Joint Motion for Agreed Order. It Is Deoreed and Ordered that
the totfll marl<et Villus of tile sllbjeot properly Clllnberland Oounty Assessment Paroel
Nos, 00-1'1-1042.040: 00-17-1042-076: and 00-17-1042-108: as of the dute
appllol1ple to this prooeodln9 Is $3,100,000. and that tile 001111110n level ratio
applloable heroto Is 6.8%, The total assessment of the property for tax years
beginning on and after January 1, :2000, and tllereafter until ohanged as provided by
law, sl1all be $210,000. Tile Oumberland Oounty Assessment Offloe shall allooato
said total assessment lJetween land and Improvements as provided by law, and by the
prooedures of the Oumperland County Assessment Offloe, Tile Oumberland COllllty
Assessment Ollloe sllall promptly notify tho appropriate taxing bodies of the ol1ange In
assessment"
'13y:
BY THE OOURT~/
I ' Ii'
l.\ 1/1/.
Ed9a~-:t{#Y~w1----------'--
/
. ,
RIP\..I:Y PARI< I.IMITl'lP
PARTNI:RBHIP, a/kIll
RIPI.I:Y PARI< INVJ;lsTORB
I.IMlTI:P PARTNJ:RBliIP,
Appellllnt
v,
IN nll'l COURT OF COMMoN
PI,l'lAS OF
CUM13j:.RI.ANP COUNTY,
PSNNBVl.VANIA
CIVIl. ACTIoN . I.AW
NO, oO-1200-CIVII.
OUM13I:RI.ANP COUNTY aOARP
OF ASSF.BBMI:NT,
Appellee
SIIP-llLATLQILAND ,J 01 NLM.Q:t:JQ1LEQILAGRIDi.I:LQB!J.lill
ANP NOW, thlB clllY of June. 1009, IB hereby agreo[l IInd stipulated
belween PetltlonCilr, Ridley Purll InveslorB 1.lmlted ParlnerBl1lp, ulBo I<nown aB lilclley
Parl< 1.II'Illtod PUl1nerBl1lp, Py Ita attorney, F.R, MurlBolf, EBqlllrel and liBspondentB,
Ollmberland Oounty Soard of ASBessment, properly Imown as OLlrnporland Oounty
Board of ABsesBment AppeElls, anel tl10 OOLlnty of CUlT1berlnnd, by ItB ABslBtant
801l0ltor, 810phen D. Tiley, Esquire: and EaBt PennBboro Township, by Its 8oll0ltor,
Honry F. Ooyne, Eaqulre: and EaBt Ponnsboro 8011001 DIBtrlot, Py Its Solloltor, Rlollflrd
0, Snelballer, EBqulre, Is ElB followsl
1 , Petitioner flied a petition for Aasosllment Appeal from the !\BaeBBment
f1xod by the Ournberland Oounty Gomd of Assessment Appeals by AsseBBment Appeal
dated Maroh 5, 1999, to whlol1 em Order fixing a dute and plaoo for a hoarlng WaB
entered on Maroh 16, 1 gOO. The hemlng WaB originally sohec/uled for JUne 24, 1999,
Tile parties Informally agrecld to oontlnue thot hearing and have now settled tl11B OUBe.
2. The applloable yeur for whloh tho above oaptlol\od aSseBslT1ent oppeul
wun filed IB the onlender year 2000.
3, The propertleB whloh mo the slibJoot of tl1lo uppeul are Oumberland
County Assessment Paroel NOB, 00-17-1042-040: 00-17-1042-076: and 00.17-1042-
SIII'//I//IIIIII 1/1,,1 Mill Mllllf/II JII/' AN/I'I'd II/'dl'I'
I'IINI' II!f.l
'lOBI and aro Imown us RlcHoy Parll Apartments, Tile property Is sltllAle In f:ast
pennsboro Townslllp, Oumborlund OOllnty, PennaYlvanla,
4. Tile parties atlplllAte that tl10 totAl Ilwllet vuluo of tile SllbJoot property as
of tile dElte tile original petition to tile Oumberland OOllnty 130nrd of Assossrnent
Appeals was flleq ahall be fixed at $3,100,000,
5. Tile oommon lovel ratio applloElble to tills appeal as oertlfled by tile 8tats
TElx ~quallzatlon Bomd on 01 bofore JlIly 1, 1000, Is 6.0%, ApplYing tl10 Damman level
ratio to the totEllmarl<Bt ValliS of the SllbJoot properly resultll In Its luwflll totul
asseSSl11onll)elng $2"10,800, The oommon levol mila varies by more than 15% from
tile Oumberlund OOlll1ty prodotonnlned ratio, wl1lol1ls 25% and therefore tile oommon
level ratio Is applloable to this appeal and the assessment sllall be fixed at tile said
$210,000,
6. Tile Oumberland OOlH1ty Assessor's Ollloe sl1all allooate tile total
assessment between the vurlolls parools, land, and Improvements, as prOVided by law
and the prooedures of the OUl1lborlcmd Oounty Assessment 011108,
7. The new ElflSeSSlT10nt will be effeotlve us of JunllulY 1, 2000, and will be
Implemented for tile yeur 2000 oounty and 11111nlolpal reul eslate tuxes and
Implemented for 2000.2001 sohool rea' ostate tnxos.
B. Ollrnberland OOlll1ty Assessment Ollloe shall promptly notify the oOllnty
andmunlolpnl taXing bodies of tile ohange In assessment, and Instrllot the taXing
bodies to malle any appropriate refllnda,
0, ~aoh pnriy to tills appeul shall beElr Its own oosts,
10, Tile OOllrlls reqllosted to enter tile proposed Order attaol1ed hereto,
11 , The undersigned Attorneys euoh hero by wurranls to the other and to the
pal11es und to the OOUli thut ho has revlowed this Settlement Stipulation with his ollent
.I'1I1'"/I/IIIlI/ 1/1/1/ )IlII/I Motloll jil/' "NI.,.,,, (II'''''/'
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