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HomeMy WebLinkAbout99-07253!y Cp 0 C u DEC 0 3 1999e) UNITED WATER OF PENNSYLVANIA,: Appellant . V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 7e^^ ., NO. rlq" 7A53 a,;;L : CIVIL ACTION - LAW REAL ESTATE TAX ASSESSMENT APPEAL AND NOW, this ?day of 4'"""""" l . 1999, upon consideration of the within Petition and Notice of Appeal and on motion of Michael J. Pykosh, Esquire, Attorney for Appellant, United Water of Pennsylvania, the Court accepts said appeal and hereby established a de novo hearing on the subject matter thereof to be held in Court Room No. of the Cumberland County Courthouse on the J±?- day of OW, atg??-5 o'clock *zL_.m. Both parties are to exchange expert reports a least ten (10) days prior to the hearing in this matter. A certified copy of this Order with a copy of the Petition and Notice of Appeal attached shall be served upon the named appellees and other taxing bodies by Appellant by certified mail return receipt requested. By the Court du.,??l E. 6?, d J. 9Y rc .. ? yl" ? UNITED WATER OF PENNSYLVANIA,: Appellant V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. Q - 7A53 G, ;t TAurn , : CIVIL ACTION -LAW : REAL ESTATE TAX : ASSESSMENT APPEAL TO THE HONORABLE JUDGES OF SAID COURT: AND NOW comes the Appellant, United Water of Pennsylvania, by and through their Attorneys, the Law Office of Darrell C. Dethlefs, and respectfully gives notice of appeal and represents as follow: 1. The Appellant herein is United Water of Pennsylvania; with a business office located at 4211 East Park Circle, P.O. Box 4151, Harrisburg, PA 17111. 2. The Appellee is The Board of Assessment Appeals of Cumberland County, having their office at One Courthouse Square, Carlisle, PA 17013. 3. Appellee is the duly constituted entity created by law to hear and decide real estate tax assessment appeals and was so acting at all times relevant hereto. 4. Appellant is the fee simple owner of certain real estate known and identified as Tax Parcel No. 42-27-1888-140 PU as shown on the Cumberland County Real Estate Tax Assessment records located in the township of Upper Allen in Cumberland County, Pennsylvania (hereinafter referred to as "Subject Real Estate'). 5. Appellant Owner filed an appeal from such assessment with the Appellant contesting the amount of said assessment. The Appellees held a hearing on said appeal in its appellate capacity on October 27, 1999. 6. Appellee rendered its written decision on November 3, 1999, said decision set the market value of the subject real estate at $607,215.00. A copy of said decision is attached hereto and marked Exhibit "A". 7. This court has jurisdiction to hear and decide this matter pursuant to 72 P.S. Section 5020-518.1 et seq. 8. The decision aforesaid is erroneous for the following reasons: a. The decision does not reflect the true market value of the Subject Real Estate, said decision being insufficient and above the true market value. b. The decision is not based upon competent facts. C. The decision is contrary to law. d. The decision constitutes an abuse of discretion. 9. Appellant, United Water of Pennsylvania, therefore, avers that the market value of the Subject Real Estate is substantially less than the fair market value of $607,215.00 as set by the Cumberland County Board of Assessment Appeals. WHEREFORE, Appellant respectfully requests this Honorable Court to accept this appeal de novo and fix a hearing thereon in accordance with law, and to find the fair market value of the subject property lower than what it is currently set. Respectfully Submitted, THE LAW OFFICE OF DARRELL C. Michael J. Pykosh, sgdKd Attorney I.D. 588R P.O. Box 368 Camp Hill, PA 17001-0368 (717)975-9446 r GAY O. McGEARY DIRECTOR OF FINANCE RANDY L. WAGGONER CHIEF ASSEssoR STEPHEN D. TILEY ASSISTANT SOLICITOR Cumber[nna tau* finance & 0155e551ncnt ®fficc ONE COURTHOUSE SQUARE, CARLISLE. PA 17013 TELEPHONE (717) 240-6350 November 3, 1999 Michael Pykosh, Esquire 3805 Market Street Camp Hill, PA 17011 Re: Tax Parcel 42-27-1888-140 PU Dear Mr. Pykosh: As a result of the recently concluded appeal hearings, the Board of Assessment has issued the following order: Established market value at $607,215 for tax years 1998, 1999 and 2000 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December 3, 1999. Sincerely, Gay O. McGeary Director of Finance UNITED WATER OF PENNSYLVANIA,: IN THE COURT OF COMMON Appellant : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee NO. CIVIL ACTION - LAW : REAL ESTATE TAX : ASSESSMENT APPEAL I, an authorized representative of United Water of Pennsylvania, do hereby verify and certify that the facts contained in this Petition and Notice of Appeal are true and correct to the best of my knowledge, information and belief; and that I understand that any false statements made herein are subject to the penalties of 18 Pa.C.S. Section 4904 relating to unsworn falsification to authorities. 1 Date: ?„ fTS i ) an authorized representative of United Water PA. I, Michael I Pykosh, Esquire, do hereby certify that a true and correct copy of the attached Assessment Appeal was se upon the following by regular first-class mail, postage prepaid, on the day of 1999, addressed as follows: Stephen D. Tiley, Esquire Frey & Tiley 5 S. Hanover Street Carlisle, PA 17013 Cumberland County Finance and Assessment Office c/o Gay 0. McGeary One Courthouse Square Carlisle, PA 17013 Richard C. Snelbaker Snelbaker, Brenneman & Spare Solicitor for Mechanicsburg School District 44 West Main Street Mechanicsburg, PA 17055 William Miller Solicitor for Upper Allen Township 600 North Twelfth Street nny Lemoyne, PA 17043 Date: I I V1 1 (-IZA Michael I Pyk squire Attorney I.D. 58851 P.O. Box 368 Camp Hill, PA 17001-0368 (717) 975-9446 ! 1 C. P Ln LA O Y GC W ? Uf'; r) Fl T C. t LC 6?' IL O nJ Lr i- ':t^J O V C\1 ,.(O 1 I ? w l O J O? X F ,.1;y,i.mtIm UNITED WATER OF PENNSYLVANIA, Appellant V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee IN THE COURT OF COMMON PLEASE OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 99-7253 CIVIL TERM - LAW REAL ESTATE TAX ASSESSMENT APPEAL ORDER OF COURT AND NOW, this 3 d day of February, 2000, upon representation by the Assistant County Solicitor that counsel in this case as agreed to a general continuance pending settlement negotiations, the hearing scheduled for February 7, 2000 at 8:45 A.M. is canceled and the matter is continued generally, at the call of either party. By the Cou Edward E. Guido, J. 4 tX.UJ " ,Q-3-00 R KS ?,? .ln : i ?? ... •.; FREY & TILCY ATTORNEYS-AT-LAW 5 SOUTH HANOVER STREET CARLISLE, PENNSYLVANIA 17013.3385 of Counsel: ROBERT M.FREY ---- ---------- STEPHEN D. TILEY MEMORANDUM ROBERT G.FREY TO: Hon. Nancy A. Besch Hon. Earl R. Keller Hon Richard L Rovecino Mr. Lloyd W. Bucher FROM: Stephen D Tiley Esquire DATE: February 2 2000 Telephone: (M) 243-5838 Facsimile: (717) 243.6441 RE: United Water of Pennsylvania No. 1999-7253 This was one of the water company cases heard last fall as a result of the new legislation requiring us to give a value to public utility real estate. You may recollect that the county and other local taxing bodies receive only a small, and unclear, portion of the revenue which passes through the state. Neither the municipality nor school district elected to intervene in this litigation. An exemption was not requested in this case. The property is a concrete and earth reservoir with a a gum enwatter booster station. portion of he sassessed property was exempt. for an be made than at least While The original indicated market value was $685,000. The Board adopted Chief Assessor Randy Waggoner's valuation of $607,215. Tile taxpayer has an appraisal at $360,000. I have negotiated a settlement, contingent upon your approval, at $480,000 which is slightly less than the average of the Board decision and the taxpayer's figure. I am very comfortable with this settlement figure. If this settlement is satisfactory to you I ask that you each write "OK" next to your initials below. Should you have any questions, please feel free to contact me. Sincerely yours, Stephen D. Tiley SDT/care OK to settle: NAB RLR i. ERK LWB TREY & TILEY ATTORNEYS-AT-LAW 5 SOUTH HANOVER STREET CARLISLE, PENNSYLVANIA 17013.3385 Telephone: (717) 243.5836 Facsimile: (717) 243.6441 Ot Counsel: ROBERT M.FREY STEPHEN D. TILEY M EMO RA ND U M ROBERT G.FREY TO: Hon Nancy A. Besch Hon. Earl R. Keller Hon Richard L Rovegno Mr. Llo A W. Bucher FROM: Stephen D Tiley Esquire DATE: February 2 200 RE: United Water of Pennsylvania No. 1 ?99-7253 1 This was one of the water company cases heard last fall as a result of the new legislation utility teal estate. You may recollect that the county and Other taxing to bodies give a receive value to only a public small, and unclear, portion of the revenue which passes through requiring local us the state. Neither the municipality nor school district elected to intervene in this litigation. An exemption was not requested in this case. The property is a concrete and earth reservoir be concei-vable for an 'on Wh the law is unsettled, it would have been made that at leastiaepo Lion of the assessed property was exempt with a water argument to The original indicated market value was $685,000. The Board adopted Chief Assessor ur Randy Waggoner's valuation of $607,215. The taxpayer has an apraisal at $360,000. I have approval, at $480,000 which is slightly less than the negotiated a settlement, contingent upon YO average this settlement of the Board decision and the taxpayer's figure. I am very comfortable with figure. If this settlement is satisfactory to you I ask that you each write "OK" next to your initials below. Should you have any questions, please feel free to contact me. Sincerely Yours, Stephen D. Tiley SDT/ctun OK to settle: ERK NAB LWB RLR - FREY & TILEY ATTORNEYS-AT-LAW 5 SOUTH HANOVER STREET CARUSLE. PENNSYLVANIA 17013 ROBERT M. FREY OF COUNSEL STEPHEN D. TILEY ROBERT G. FREY Honorable Edward E. Guido, J. Cumberland County Courthouse Carlisle, PA 17013 TELEPHONE (717) 243-5838 February 1, 2000 FACSIMILE (717) 243.6441 Re: United Water of Pennsylvania Cumberland County Board of Assessment Appeals No. 1999-7253 Dear Judge Guido: Pursuant to my telephone conversation with Sandy, enclosed please find a proposed Order continuing this matter generally. The attorney for the taxpayer and I have agreed on a settlement figure. Taxpayer's counsel has authority from his client. I do not yet have authority but anticipate that I will receive such authority within the next couple of weeks. Therefore, I respectfully request that the enclosed Order be signed. Sincerely yours, r L-7 /? Stephen en D. Tiley SDT/cam Enclosure cc: Michael J. Pykosh, Esquire 1-? - - x. UNITED WATER OF PENNS pLPVe1AaNIA, IN THE COURT OF COMMON PLEASE OF CUMBERLAND COUNTY, PENNSYLVANIA V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee NO. 99-7253 CIVIL TERM - LAW REAL ESTATE TAX ASSESSMENT APPEAL ANSWE AND NOW, comes the Appellee, the Board of Assessment Appeals of Cumberland County, by the through Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, and files this Answer to Appellant's Petition and Notice of Appeal of which the following is a statement: 1. Admitted. 2. Admitted. 3. Admitted. 4. Admitted. 5. Admitted. 6. Admitted. 7. Admitted in part denied in part. It is admitted that the court has jurisdiction to hear and decide this case, however, Appellee submits that that jurisdiction is founded upon Section 704 of the Fourth to Eighth Class County Assessment Law (72 P.S. §5453.704). 8. Denied. The averments of this paragraph set forth conclusions of law to which no response of pleading is required. 9. Denied. The averments of this paragraph set forth a conclusion of law to which no response of pleading is required. WHEREFORE, Appellee respectfully requests Your Honorable Court to establish the fair market value of the subject premises at $607,215.00 or such other or higher amount as to the Court may seem just and proper. Date: December , 1999 tephen D. Tiley, Esquire IAssistant Cumberland County Solicitor 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D. # 32318 UNITED WATER OF PENNSYLVANIA, IN THE COURT OF COMMON Appellant CPLEASE OF OUNTY,, PENNSYLVANIA V. NO. 99-7253 THE BOARD OF ASSESSMENT CIVIL TERM - LAW APPEALS OF CUMBERLAND COUNTY, Appellee REAL ESTATE TAX ASSESSMENT APPEAL CERTIFICATE OF SERVICE The undersigned hereby certifies that on this date he did mail a true and correct copy ot'the attached Answer by postage prepaid regular United States mail on the 6th day of December, 1999 upon the following: Michael J. Pykosh, Esquire Attorney for Appellant P.O. Box 368 Camp Hill, PA 17001-0368 Richard C. Snelbaker, Esquire Snelbaker, Brenneman & Spare Solicitor for Mechanicsburg School District 44 West Main Street Mechanicsburg, PA 17055 William Miller, Esquire Solicitor for Upper Allen Township 600 North Twelfth Street Lemoyne, PA 17043 Date: December 6, 1999 Stephen D. Tiley, Esquire Assistant Cumberland County Solicitor 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D. # 32318 UNITED WATER OF PENNSYLVANIA, Appellant V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 99-7253 CIVIL TERM - LAW REAL ESTATE TAX ASSESSMENT APPEAL MAR - 9 2000 OR'_D,w?ER pp AND NOW, this day of i?&"4^ , 2000, 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 date applicable to this proceeding is $480,000,00, and that the common level ratio applicable hereto is 6.6%. The total assessment of the property for tax years beginning on and after January 1, 2000, and thereafter until changed as provided by law, shall be $31,680.00. 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 By: O Edward E. Guido, J. p ?J co f??; 10 ..wv - ' .' UNITED WATER OF PENNSYLVANIA, Appellant V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY. PENNSYLVANIA NO. 99-7253 CIVIL TERM - LAW REAL ESTATE TAX ASSESSMENT APPEAL STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this day of February, 2000, it is hereby agreed and stipulated between appellant United Water of Pennsylvania, by its attorney, Michael J. Pykosh, Esquire; and appellee, Cumberland County Board of Assessment Appeals and Cumberland County, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, is as follows: 1. Appellant filed a Petition and Notice of Appeal from the assessment fixed by the Cumberland County Board of Assessment Appeals by Petition filed December 3, 1999, to which an Order fixing a date and place for a hearing was entered on December 7, 1999. The hearing was originally scheduled for February 7, 2000. The parties informally agreed to continue that hearing and it was continued generally by Order of Court dated February 3, 2000. The parties have now settled this case. 2. The applicable year for which the above captioned assessment appeal was filed is the calendar year 2000. 3. The property which is the subject of this appeal is Cumberland County Assessment Parcel Number 42-27-1888-140 PU and is known as the Mount Allen Heights Land and Reservoir, situate abutting or near Mount Allen Drive, in Upper Allen Stipulation and Joint Motion for Agreed Order Page 1 of 3 l+ i; ?i Township, Cumberland County, Pennsylvania. 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 $480,000.00. •( 5. The common level ratio applicable to this appeal for the 2000 tax year, r't as certified by the State Tax Equalization Board on or before July 1, 1999, is 6.6%. ; Applying the common level ration to the total market value of the subject property results in its lawful total assessment being $31,680.00. The common level ratio varies by more than 15% from the Cumberland County predetermined ratio, which is 25% and therefore the common level ratio is applicable to this appeal and the assessment shall be fixed at the said $31,680.00. 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 new assessment shall be effective as of January 1, 2000. 8. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment. 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 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. Stipulation and Joint Motion for Agreed Order Page 2 of 3 Respectfully Submitted, APPELLANT, UNTIED WATER OF PENNSYLVANIA Date: 1 2oc? By: Michael J. Pykos , Esquire Attorney for Appellant APPELLEE, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY OF CUMBERLAND i J Date: By: w ?P S phen D. Tiley, Esquire Assistant Cumberland County Solicitor Attorney for Appellee Stipulation and Joint Motion for Agreed Order Page 3 of 3 ?- . ?= c ??.r ;,.. _ ?_; c>?_ ?_: L:?'.; Cl V ?1 i,e ? r? 1?. (? ??? ?.) (.J ?] ?;? `?..