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Home My WebLink About07-5543IN RE: CARLISLE AREA SCHOOL DISTRICT, Appellant Vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, and DONALD E. ADAMS and CATHY A. ADAMS, Appellees. COUNTY: Cumberland County One Courthouse Square Carlisle, PA 17013 OWWER & FLOW LUgDSAY 26 West High Street Carlisle, PA MUNICIPALITY: North Middleton Township 2051 Spring Road Carlisle, PA 17013 SCHOOL DISTRICT: Carlisle Area School District 623 West Penn Street Carlisle, PA 17013 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 451-.9.NJ PARCEL NO. 29-04-0379-0328 CIVIL ACTION - LAW PETITION FOR REVIEW OF DECISION OF CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS AND NOW, comes Appellant, CARLISLE AREA SCHOOL DISTRICT, through its Attorneys, SAIDIS, FLOWER & LINDSAY, and makes the following Petition: 1. Appellant is the CARLISLE AREA SCHOOL DISTRICT, having a place of business at 623 West Penn Street, Carlisle, Pennsylvania 17013. 2. Appellees are the CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and DONALD E. ADAMS and CATHY A. ADAMS, of 2470 Enola Road, Carlisle, Pennsylvania 17013. 3. The applicable county taxing district is Cumberland County, One Courthouse Square, Carlisle, Pennsylvania 17013. 4. The applicable municipality is North Middleton Township, 2051 Spring Road, Carlisle, Pennsylvania 17013. 5. The applicable school district is Appellant, CARLISLE AREA SCHOOL DISTRICT, 623 West Penn Street, Carlisle, Pennsylvania 17013. 6. Appellees, DONALD E. ADAMS and CATHY A. ADAMS, own a farm in North Middleton Township, which has a tax parcel number of 29-040379-03213. 7. The entire farm consisted of in excess of 70 acres and was enrolled under the Pennsylvania Farmland and Forest Land Assessment Act of 1974, more commonly known as "Clean and Green" The effect of such an enrollment under Clean and Green was to provide the property owners with a preferential assessment, resulting in significantly reduced real estate taxes, on the condition that they continue to meet the requirements of the Act, and continue the use the enrolled property as an approved agricultural use, agricultural reserve and/or forest reserve use, as defined by the Act. SAID IS 8. In the recent past, Appellees DONALD E. ADAMS and CATHY A ?? , FID . LINDSAY ADAMS sold 4.94 acres from the aforesaid enrolled tract to another party. 26 West High Street Carlisle, PA 9. Upon learning of this conveyance, the Cumberland County Assessment Office concluded that the sale of the 4.94 acres constituted a split off of a 2 part of the land enrolled under Clean and Green, as such split off is described in 72 P.S. §5490.6(a), which had the legal effect of subjecting the entire farm to liability for roll back taxes under the Act, and assessed the owners roll back taxes in the amount of $27,888.29. 10. Appellees DONALD. E. ADAMS and CATHY A. ADAMS appealed this determination to the Cumberland County Board of Assessment Appeals, which held a hearing on this matter on August 15, 2007, and made a decision on August 28, 2007, to cancel the roll back taxes. A copy of said decision is attached hereto as Exhibit "A". 11. The action of the Cumberland County Board of Assessment Appeals in cancelling the roll back taxes for Appellees DONALD E. ADAMS and CATHY A. ADAMS, was contrary to law, as being inconsistent with the provisions of the Pennsylvania Farmlands and Forestland Assessment Act of 1974, 72 P.S. §5490.1 et seq., most specifically 72 P.S. §5490.6, relating to the application of roll back taxes on the entire tract in the event that a portion of the property is split off from the main tract. Furthermore, the tract conveyed exceeds the permissible residential lot size standard which could create an exception under 72 P.S. §5490.6(a. 1)(1)(i). 12. This appeal is authorized pursuant to Section 704 of the Fourth to SAIDIS, L gDSAY MEW 26 West High Street Carlisle, PA Eighth Class County Assessment Law (72 P.S. §5453.704) and procedurally is governed by 42 Pa.C.S.A. §5571(b). WHEREFORE, Appellant requests that the Court reverse the decision of the Cumberland County Board of Assessment Appeals, consistent with the provisions of the Pennsylvania Farmland and Forestland Assessment Act of 1974, and direct that 3 Appellees pay the roll back taxes originally assessed in the amount of $27,888.29, and any appropriate additional interest and costs. SAIDIS, FLOWER 8t LINDSAY Attorneys for Appellant Date: September , 2007 By Parries D. Flower, Jr.;'?squire 6 West High Street Carlisle, PA 17013 (717) 243-6222 I . D. #27742 FLOWEEt &? LINDSAY MMMIMM 26 West High Street Carlisle, PA 4 VERIFICATION I, MARY KAY DURHAM, Superintendent of the CARLISLE AREA SCHOOL DISTRICT, Appellant herein, hereby verify that the statements made in the within Petition are true and correct to the best of my knowledge, information and belief. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904, relating to unsworn falsification to authorities. CARLISLE AREA SCHOOL DISTRICT By Ma Kay am, Superintendent Date: September d 2007 FLOWER '& LINDSAY 26 West High Street Carlisle, PA 5 C3 `? G -tt ?;?:' r*t Q c-n SEP 212007# 1 IN RE: CARLISLE AREA SCHOOL DISTRICT, Appellant Vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, and DONALD E. ADAMS and CATHY A. ADAMS, Appellees. COUNTY: Cumberland County One Courthouse Square Carlisle, PA 17013 MUNICIPALITY: North Middleton Township 2051 Spring Road Carlisle, PA 17013 SCHOOL DISTRICT: Carlisle Area School District 623 West Penn Street Carlisle, PA 17013 PARCEL NO. 29-04-0379-032B IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA . f NO. 07- S-SV,? (_ rC'n L??lLF CIVIL ACTION - LAW PRAECIPE TO ENTER APPEARANCE To the Prothonotary: Please enter my appearance on behalf of the Appellant CARLISLE SAIDIS, FLOWER & LINDSAY 26 West High Street Carlisle, PA AREA SCHOOL DISTRICT. SAIDIS, FLOWER & LINDSAY Attorneys for Appellant Date: September 2007 By James D. Flower, N., Esquire 26 West High Street Carlisle, PA 17013 (717) 243-6222 I.D. #27742 i% sEP 212DD7 /N ? SAMIS, LINDSAY ATMWqEr,AT-. 26 West High Street Carlisle, PA BY THE COURT: J. IN RE: CARLISLE AREA SCHOOL DISTRICT, Appellant Vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, and DONALD E. ADAMS and CATHY A. ADAMS, Appellees. COUNTY: Cumberland County One Courthouse Square Carlisle, PA 17013 MUNICIPALITY: North Middleton Township 2051 Spring Road Carlisle, PA 17013 SCHOOL DISTRICT: Carlisle Area School District 623 West Penn Street Carlisle, PA 17013 PARCEL NO. 29-04-0379-032B AND NOW, this IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ? NO. d7 01,A'7F/L?''1 CIVIL ACTION - LAW ORDER OF COURT d'7 r? day of , 2007, upon consideration of the foregoing Petition, it is hereby ordered that a hearing on this appeal shall be held on the .S day of 2007, at 1;,30 o'clock, m., in Court Room No. CS :;, «'J LZ dlS LUZ -401 ",--07 IN RE: CARLISLE AREA SCHOOL DISTRICT, Appellant V . CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and : DONALD E. ADAMS and CATHY : A. ADAMS, Appellees COUNTY: Cumberland County One Courthouse Square Carlisle, PA 17013 MUNICIPALITY North Middleton Township: 2051 Spring Road Carlisle, PA 17013 SCHOOL DISTRICT Carlisle Area School Drt: 623 West Penn Street Carlisle, PA 17013 PARCEL NO. 29-04-0379-032B: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 07-5543 CIVIL TERM IN RE: PETITION FOR REVIEW OF DECISION OF CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS ORDER OF COURT AND NOW, this 5th day of December, 2007, this matter having been called for hearing, on a stipulated record, the within decision of the Cumberland County Board of Assessment Appeals is reversed, and it is directed that the appellees pay the rollback taxes assessed in the amount of $27,888.29. By the Court, Kev James D. Flower, Jr., Esquire For Carlisle Area School District George B. Faller, Jr., Esquire For Mr. and Mrs. Adams :bg A. Hess, Ifies m?E LS4 /07 LUZ