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Home My WebLink About03-5006'Andrew~C. Sheely, Esquire 127 S. Market Street P.O. Box 95 Mechaniesburg, PA 17055 PA ID NO. 62469 717-697-7050 (Phone) 717-697-7065 (Fax) IN RE: APPEAL OF ROBERT E. GOODLING, TAX PARCEL # 29-20-1792-009 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW 03 - ~0 ~ CIVIL TERM ASSESSMENT APPEAL PETITION FOR APPEAL FROM THE WRITTEN DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellant, Robert E. Goodling, by and through counsel of Andrew C. Sheely, Esquire, hereby files this Petition for Appeal from the written decision of the Cumberland County Board of Assessment Appeals based upon the following statements of fact and assertions of law: 1. Appellant is Robert E. Goodling, an adult individual owning improved real estate located at 1070 Newville Road, North Middleton Township, Cumberland County, Pennsylvania, Tax Parcel Number 29-20-1792-009 (hereinafter referred to as the '*subject tax parcel"). 2. Appellees are the Board of Assessment Appeals of the County of Cumberland, the Board of Commissioners of the County of Cumberland, North Middleton Township and the Carlisle School District, all within the Commonwealth of Pennsylvania. 3. On or about April 10, 2003, Appellant received a change of Assessment Notice from the Cumberland County Assessment Office advising that the assessed value of the subject tax parcel had been increased from $144,000.00 to $213,980.00. A copy of the change of Assessment Notice is attached hereto as Exhibit "A". 4. On or about May 15, 2003, Appellant filed an Appeal from the Change of Assessment Notice regarding the subject tax parcel for the current tax year, 2003. 5. An assessment appeal hearing was held on August 19, 2003 before the Cumberland County Board of Assessment Appeals. 6. On August 25, 2003, the Cumberland County Board of Assessment Appeals mailed written notice of its decision in which it denied Appellant's appeal and increased the amount of Appellant's original Assessment issued in April of 2003 to $230,000.00. A copy of the Decision Order of the Cumberland County Board of Assessment Appeals is attached hereto as Exhibit "B" which is incorporated herein by reference. 7. The written decision of the Cumberland County Board of Assessment Appeals mailed on August 25, 2003 is an error of law and abuse of discretion for the following reasons: a. The assessment of the subject tax parcel is substantially higher than assessments of similar properties in the adjacent community and taxing districts within the County of Cumberland; and b. The assessment of the subject tax parcel fails to recognize the non-conforming use status of the subject tax parcel and limitations negatively impacting the value of the subject tax parcel; and c. The assessment of the subject tax parcel is erroneously based upon the testimony of Assessor's office which did not present equal testimony as to the three customary approaches to value, namely sales comparable, income capitalization and costs as required by Rule and Regulation 5.14 of the Cumberland County Assessment Rules and Regulations; and d. The assessment of the subject tax parcel is Exhibit Cumberland County Assessment Office Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 Board of Assessment Appeals Lloyd W. Bucher R, Fred Hefelfinger. Sarah Hughes (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONE¥ Chief Assessor STEPHEN D, TILE'{ Assistant Solicitor GOODLING, ROBERT E 258 WEST BALTIMORE STREET CARLISLE PA 17013 CHANGE OF ASSESSMENT NOTICE - THIS IS NOT A TAX BILL MAILING DATE: April 7, 2003 District: 29 - NORTH MIDDLETON TWP School..: CA~LIaL~ A~F2% SD Parcel Identifier: 29-20-1792-009. New Assessed Value indicated below will take effect for 2004 County/Librazy/Municipal 2003-2004 School Location: Old New 1070 N~'WVILLE ROAD Assessed Value Assessed Value SR 0641 Land 63,670 63,670 LA~m A~PROX. i ACR~ Buildings 80,330 150,310 TOTAL 144,000 213,980 TAXABLE ~ean and Green Value~ NOT APPLICABLE Land Size .... : 1.46 acres Property ~e: CT Commercial-Mobile Home Park REASON FOR CHANGE: INFORMATION UPDATED Land NOT Buildings APPLICABLE TOTAL Total Change of Assessment 0 69,980 NOT APPLICABLE Cleana~d Grasp vaiue~ be~me pffect!ve or)ly qppn application and approval All a~pli~tl~n~ ~6~t be ~.eceived I~y~lie'As~eSs~h( Office by 4~00 p.m. on ,June 1 of each year to take effect the following year] .=.Those previously approved for Clean end Green do not need to m-apply.:.. ,: ,: . RIGHT TO FORMAL'APPEAL:' 'If ~,ou feel that the appraised 'Value Of your property is more or,less than Fair Market Value, you may file a formal appeal with the Board of Assessment Appeals. The appeal must be filed in writing within 40 days from the mailing date;of:thls notice. The notice of appeal must specifically designate the parcel number(s) in question and your address so that the notice of the time and location of the appeal hearing may be sent to you. Appeal forms and appeal rulesand regulations may be found at the web site listed below or at the Cumberland County- Assessment Office,' O!d.Ggu~th0use; Fil:st Fioor,.Dne CoUrthOuse.Square; Carlisle, PA 17013. Internet Access/Review: if you would like to review this property's assessment records, you may do so at no cost by accessing ccpa.net QUESTIONS? Property owners may call an assessor at (717) 240-6350, or (717) 532-7286, or (7t7) 697-037t. Calls will be taken from 8:00 a.m. to 4:00 p.m. Exhibit "B" Exhibit Andrew C. Sheely, Esquire 127 S. Market Street P.O. Box 95 Mechanicsburg, PA 17055 PA ID NO. 62469 717-697-7050 (Phone) 717-697-7065 (Fax) IN RE: APPEAL OF ROBERT E. GOODLING, TAX PARCEL # 29-20-1792-009 : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : : CIVIL ACTION - LAW : : 03 - CIVIL TERM : : ASSESSMENT APPEAL ~ORDER OF COURT AND NOW, this day of , 2003, upon consideration of Appellant's Petition for Appeal of the Written decision of the Cumberland County Board of Assessment Appeals, a hearing in scheduled for the 2003, at : o'clock __ Cumberland County Courthouse, day of .m., in Courtroom No. Carlisle, Pennsylvania. at the BY THE COURT, Andrew C. Sheely, Esquire 127 South Market Street, P.O. Mechanicsburg, PA 17055 Attorney for Appellant Box 95 Stephen D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 Attorney for Board of Assessment Appeals, North Middleton Township Carlisle Area School District IN RE: APPEAL OF ROBERT E. GOODLING, TAX PARCEL # 29-20-1792-009 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA .. : CIVIL ACTION - LAW : : 2003-5006 CIVIL TERM : : ASSESSMENT APPEAL AND NOW, comes Cumberland County Board of Assessment Appeals, and County of Cumberland, by Stephen D. Tiley, Esquire, Assistant County Solicitor, and files this Answer to Appellant's Petition for Appeal from the Written Decision of the Cumberland County Board of Assessment Appeals, of which the following is a statement: 1 through 6. Admitted. 7 through 9. Denied. The averments of these paragraphs, and their subparagraphs, set forth conclusions of law to which no responsive pleading is required. 10. Admitted. WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, and County of Cumberland, prays Your Honorable Court for an Order denying Appellant's appeal, fixing the value of the property at $230,000, or fixing the value of the property at such greater amount as, to the Court, may seem just and proper. Dated: Respectfully submitted, Stephen ~a. ~n~j, q Attorney for Cumberland County Board of Assessment Appeals and Cumberland County 5 South Hanover Street Carlisle, PA 17013 (717) 2430-5838 Supreme Court I.D.#32318 VERIFICATION I verify that the statements made in the foregoing Answer are tree and correct, partially upon personal knowledge and partially upon my belief; to the extent language in the Answer 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. CS. §4904 relating to unswom falsification to authorities. Dated: Bonnie M. Mahoney, Chief Assesso~ IN RE: APPEAL OF ROBERT E. GOODLING, TAX PARCEL # 29-20-1792-009 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ,. CIVIL ACTION - LAW : : 2003-5006 CIVIL TERM : : ASSESSMENT APPEAL CERTIFICATE OF SERVICE I hereby certify that I am this date serving a tree and correct copy of the within Answer by sending the same by first-class mail postage paid addressed as follow: Andrew C. Sheely, Esquire P.O. Box 95 Mechanicsburg, PA 17055 S~l~hen ~ Tiley, Esquire Frey & Tiley Attorney for Cumb. County Board of Assessment Appeals 5 S. Hanover Street Carlisle, PA 17013 717-243-5838 SAIDIS SHUFF, FLOWER & LINDSAY 26 W. High Street Carlisle, PA IN RE: APPEAL OF ROBERT E. GOODLING, TAX PARCEL #29-20-1792-009 : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : CIVIL ACTION - LAW : NO. 03-5006 CIVIL TERM : ASSESSMENT APPEAL PETITION TO INTERVENE IN ASSESSMENT APPEAL AND NOW, comes the CARLISLE AREA SCHOOL DISTRICT, and makes the following Petition to intervene in the .assessment appeal of ROBERT E. GOODLING and avers the following: 1. The date of the Petition for Appeal of the written decision of the Cumberland County Board of Assessment Appeals was September 19, 2003, filed by Andrew C. Sheely, Esquire, on behalf of appellant, ROBERT E. GOODLING. 2. The record property owner is ROBERT E. GOODLING. 3. The property that is the subject of this appeal is a mobile home 3ark located at 1070 Newville Road, North Middleton Township, Cumberland County, Pennsylvania, with Tax Parcel No. 29-20-1792-009. 4. The assessed value of the property is $230,000.00. 5. Appellant claims this property is worth less than $230,000.00. 6. Petitioner believes that the true fair market value of the property is $230,000.00. 7. Petitioner certifies that it has, simultaneously with the filing of this' Petition for Intervention, forwarded copies of the Petition by first class mail to Stephen SAIDIS SHUFF, FLOWER & LINDSAY 26 W. High Street Carlisle, PA D. Tiley, Esquire, Counsel for Cumberland County; Andrew C. Sheely, Esquire, Counsel for Mr. Goodling; and James D. Bogar, Esquire, Counsel for North Middleton Township. WHEREFORE, Petitioner requests permission to intervene in this assessment appeal. Respectfully submitted, SAIDIS, SI-lUFF, FLOWER & LINDSAY Solicitors for the Carlisle Area School District ~'/~la'rr, es d. Fl(~w~'~, Jr. I.D. #27742 ~v/ 26 ~Vest High Street Carlisle, PA 17013 (717) 243-6222 SAIDIS SHUFF, FLOWER & LINDSAY 26 W. High Street Carlisle, PA IN RE: APPEAL OF ROBERT E. GOODLING, TAX PARCEL #29-20-1792-009 : IN THE! COURT OF COMMON PLEAS OF : CUMBI=RLAND COUNTY, PENNSYLVANIA : CIVIL ACTION - LAW : NO. 03-5006 CIVIL TERM : ASSESSMENT APPEAL CERTIFICATE OF SERVICE AND NOW, this ~) ~ day of October, 2003, I, JAMES D. FLOWER, JR., of the law firm of SAIDIS, SHUFF, FLOWER & LINDSAY, Attorneys, hereby certify that I served the Petition to Intervene in Assessment Appeal, filed in the above captioned case, by United States Mail, First Class, Postage Prepaid, in Carlisle, Pennsylvania, addressed to: Stephen D. Tiley, Esquire Attorney for Cumberland County 5 South Hanover Street Carlisle, PA 17013 Andrew C. Sheely, Esquire Attorney for Robert E. Goodling P. O. Box 95 Mechanicsburg, PA 17055 James D. Bogar, Esquire Attorney for North Middleton Township One West Main Street Shiremanstown, PA 17011-6327 SAIDIS, SHUFF, FLOWER & LINDSAY Attorneys for Petitioners Ja, mes D-'. FIo~r~r., Esquire 26 West High Street Carlisle, PA 17013 (717) 243-6222 I.r). # 27742 SAIDIS SHUFF, FLOWER & LINDSAY 26 W. High Streel Carlisle, PA IN RE: APPEAL OF ROBERT E. GOODLING, TAX PARCEL #29-20-1792-009 : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : CIVIL ACTION - LAW : NO. 03-5006 CIVIL TERM : ASSESSMENT APPEAL ORDER OF COURT AND NOW, this --~-0- day ,of ,200~3, after consideration of the Petition of the Carlisle Area School district to intervene in this matter, permission to intervene is granted. BYTHECOURT: