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Home My WebLink About07-6356 BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 IN RE: APPEAL OF CCNB BANK/PNC APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: HAMPDEN TOWNSHIP ASSESSMENT FOR THE TAX YEAR 2008 Attorney for Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW No. 6 ) ? 3 5-6 G4 i I' I " ef^- PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellant, CCNB Bank N.A./PNC Bank by its attorney, Bert M. Goodman, Esquire, files this Petition for Appeal from the decision of the Cumberland County Board of Assessment Appeals based upon the following statement of facts: 1. Appellant is CCNB Bank N.A./PNC Bank is located at 620 Liberty Avenue, Pittsburgh, PA. 15222 2. Appellees are the Board of Assessment Appeals of Cumberland County, the Board of Commissioners of Cumberland County, Hampden Township and the Cumberland Valley School District. 3. The Appellant, CCNB Bank N.A./PNC Bank is the owner of a property located at Carlisle Pike, Hampden Township, Cumberland County, Pennsylvania known as Cumberland County Tax Parcel Number: 10-21-0277-034. 4. The Appellant filed an appeal from the assessment in the amount of $6,700,000 on its property located at Carlisle Pike, Hampden Township, Cumberland County, Pennsylvania for tax year 2008. 5. On October 18, 2007, the Cumberland County Board of Assessment Appeals mailed notice of its decision in which it denied any reduction in the assessment on the property for tax year 2008. Attached herewith is a copy of the decision which is marked Exhibit "A" and incorporated herein by reference. 6. The decision of the Cumberland County Board of Assessment Appeals was in error and an abuse of discretion for the following reasons: a. The assessment on Appellant's property is substantially higher than assessments of comparable properties in the neighborhood and the taxing district. b. The assessment is based upon an erroneous determination of fair market value, particularly as it concerns Appellant's property. c. The value determination by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause of the 14th Amendment of the United States Constitution. d. The impact of the assessment bears unequally on the Appellant when compared to assessments of properties of the same class. e. When related to assessments of similarly situated property owners, the assessment of the property of the Appellant is arbitrary and capricious. f. The assessment violates the uniformity clause of the Pennsylvania Constitution. g. The assessment violates the required equality of tax treatment guaranteed by Pennsylvania Statutory and Constitutional Law. h. The assessment is based in whole or in part upon an appraisal that does not represent the actual value of the said property. i. The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied throughout the taxing authority. j. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market values of the properties as multiplied by the state mandated ratio as determined by the State Tax Equalization Board. k. The assessment lacks uniformity. 1. The assessment is discriminatory. m. The assessment is otherwise unjust and inequitable. WHEREFORE, the Petitioner requests this Honorable Court to reverse the decisions of the Cumberland County Board of Assessment Appeals, reduce the assessments and thereafter make all necessary orders and decrees to effectuate said decision. DATED: to f?- T fO-7 BERT M. GOODMAN, ESQUIRE ATTORNEY FOR THE APPELLANT VERIFICATION Bert M. Goodman, Esquire, the Attorney for the Appellant is authorized to make this verification on behalf of CCNB Bank N.A. /PNC Bank and verifies that the statements made in the attached Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals are true and correct. He understands that false statements made herein are made subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. 1'k Dated: ` ?2q 10-7 j - ............. Cumberland County Board of Assessment Appears Old Courthouse /,(717) One Courthouse SquareCarlisle, PA 17013 (717) 240-6350 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes DECISION ORDER BONNIE M. MAHONEY ChlefAssessor STEPHEN D. TILEY Assistant Solicitor MAILING DATE: October 18, 2007 PARCEL NUMBER: 10-21-0277-034_ CCNB BANK N A J KIERAN JENNINGS 2912 WILDWOOD ROAD EXT ALLISON PARK PA 15101 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 10/16/2007 DATE DECISION RENDERED: 10/1812007 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: j ] Withdrawn By Applicant D T UO ll M [ ] Abandoned For Failure To Appear [X) Denied - No Change f ] Approved Review Appraiser's Changes OCT 9 20?? [) Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 6,700,000 New Assessed Value: 6,700,000 NOT APPLICABLE 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 November 19, 2007. f- ; =° 0 -TI ?a f p CA) s 0 F IN RE: APPEAL OF CCNB BANK/PNC BANK APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 07-6356 CIVIL TERM ORDER OF COURT AND NOW, this 15th day of November, 2007, upon consideration of Appellant's Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals, a hearing is scheduled for Monday, February 11, 2008, at 1:30 p.m., in Courtroom No. 1, Cumberland County Courthouse, Carlisle, Pennsylvania. BY THE COURT, v0ert M. Goodman, Esq. 60 Soldiers Square Wayne, PA 19087 Attorney for Appellant 1 ? J Wesley Oler, r., J. Xoard of Assessment Appeals Old Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Je V, tephen D. Tiley, Esq. 5 South Hanover Street Carlisle, PA 17013 Attorney for Board of Assessment Appeals :rc VIWAI?SAOGd 80:? and 91 AON IOOZ Jtt b10fwiu - ')?d BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 IN RE: APPEAL OF CCNB BANK/PNC ttorney for Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: HAMPDEN TOWNSHIP . ASSESSMENT FOR THE TAX YEAR 2008 . CIVIL ACTION - LAW NO.2007-6356 CERTIFICATE OF SERVICE The undersigned verifies that he is the attorney for the Appellants in the instant matter. I do hereby certify that on November 23, 2007 I served a true and correct copy of a Petition to Appeal from The Decision of the Cumberland County Board of Assessment Appeals in the above captioned case, upon the persons and in the manner indicated below, which service satisfies true and requirements of the Rules of Civil Procedure, by placing a correct copy of the same in the United States Mail, postage pre- paid. Board Assessment Appeals of Cumberland County One Courthouse Square Carlisle, PA> 17103 Board of Commissioners of Cumberland County One Courthouse Square Carlisle, PA. 17103 Hampden Township 230 S Sporting Hill Road Mechanicsburg, PA. 17050 DATE : I I 23 ?U Cumberland valley School Dist. 6746 Carlisle Pike Mechanicsburg, PA 17050 BERT M. GOODMAN, ESQUIRE ATTORNEY FOR THE APPELLANT r ,E r-a Q O -Ti . . ,7 t- n D Stephen D. Tiley, Esquire Supreme Court No. 32318 Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle, Pennsylvania 17013 Fax.: 717-243-6441 IN RE: APPEAL OF CCNB : IN THE COURT OF COMMON PLEAS OF BANK/PNC BANK : CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS NO. 2007-6356 CIVIL TERM ANSWER AND NOW, comes Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the Petition filed by CCNB Bank, N.A./PNC Bank in the above captioned matter, of which the following is a statement: 1. Admitted. 2. Admitted. By way of further Answer, it is only admitted that the Board of Assessment Appeals has been served with the Petition. 3. Admitted. 4. Admitted. 5. Admitted. By way of further Answer, Petitioner appeared at the said Hearing but did not present any evidence as to value. 6. Denied. The averments of this paragraph, and each of its sub-lettered paragraphs, set forth conclusions of law to which no responsive pleading is required. Answer- CCNB Bank No. 2007-6356 page 1 of 2 WHEREFORE, the Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying the Petitioner's appeal or setting the market value of the property at such an amount as the Court may deem just and proper. Dated: o/ fir' OZ t7 o&v 7 Respectfully submitted, Stephen D. Tiley, Esquire Assistant Cumb. Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 VERIFICATION I verify that the statements made in the foregoing Answer are true 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. C.S. §4904 relating to unsworn falsification to authorities. Dated: 11-52111(,1) 7 Answer- CCNB Bank No. 2007-6356 Bonnie M. Mahoney, Chief Assessor page 2 of 2 Stephen D. Tiley, Esquire Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 IN RE: APPEAL OF CCNB BANK/PNC BANK APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Supreme Court No. 32318 Tel: 717-243-5838 Fax.: 717-243-6441 : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY,PENNSYLVANIA CIVIL ACTION - LAW NO. 2007-6356 CIVIL TERM CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Bert M. Goodman, Esquire Attorney for Petitioner 60 Soldiers Square Wayne, PA 19087 Date Jerry R. Duffie, Esquire Johnson, Duffie, Stewart & Weidner Attorney for Cumberland Valley School District 301 Market St., P.O. Box 109 Lemoyne, PA 17043 ,i /" '/ _-27 ? '-7 Keith O. Brenneman, Esquire Snelbaker and Brenneman Attorney for Hampden Township 44 West Main Street Mechanicsburg, PA 17055 " 1-Z Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.13132318 T Y?- *• 4 CJ i.v? YYo e Fe 0 7 2008,51 IN RE: APPEAL OF CCNB BANK/PNC : IN THE COURT OF COMMON PLEAS BANK : OF CUMBERLAND COUNTY, : PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT CIVIL ACTION - LAW APPEALS . MUNICIPALITY: HAMPDEN TOWNSHIP NO. 2007-6356 CIVIL TERM ASSESSMENT FOR TAX YEAR 2008 ORDER OF COURT AND NOW, this day of February, 2008, upon Motion for Continuance filed by the Cumberland County Board of Assessment Appeals, and representation by Stephen D. Tiley, Esquire, that counsel for the Petitioner concurs in the granting of a continuance, the hearing scheduled for February _ 11, 2008 is CANCELLED and is RESCHEDULED for /%GVL4G? / JQ.?1 I , 2008, at 9: 36 0. m., in Courtroom No. 1, Cumberland County Courthouse, Carlisle, Pennsylvania. By the Court, '' Bert M. Goodman, Esquire 60 Soldiers Square Wayne, PA 199087 .Stephen D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 04T yes m?I LCL ?:k. r ?r Y -s k??, t r. ? r ? ?- tj,J ?' ? ; i ? ! a ? .?{3.. 1.Y ? ?? ? C 'J IN RE: APPEAL OF CCNB BANK/PNC : IN THE COURT OF COMMON PLEAS BANK : OF CUMBERLAND COUNTY, : PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT CIVIL ACTION - LAW APPEALS MUNICIPALITY: HAMPDEN TOWNSHIP NO. 2007-6356 CIVIL TERM ASSESSMENT FOR TAX YEAR 2008 MOTION FOR CONTINUANCE AND NOW, comes the Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Assistant Cumberland County Solicitor for Tax Matters, and files this Motion for Continuance, of which the following is statement: A hearing is scheduled for Monday, February 11, 2008, at 1:30 p.m. 2. Respondent, Cumberland County Board of Assessment Appeals, has just received the taxpayer's appraisal and the parties have engaged in preliminary settlement negotiations. It will take several months for the case to be ready for trial, if it cannot be settled. 3. Respondent requests a continuance of the hearing scheduled for February 11, 2008. Counsel for the taxpayer concurs in this request. WHEREFORE, Cumberland County Board of Assessment Appeals requests that Your Honorable Court reschedule the hearing in this case for a date after May 31, 2008. Dated: - ./ -2, a0 ,,r Respectfully submitted, By- "c ` > ,°G7 Stephen D. Tiley, Esquire Assistant Cumb. Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 IN RE: APPEAL OF CCNB BANK/PNC : IN THE COURT OF COMMON PLEAS BANK : OF CUMBERLAND COUNTY, : PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT CIVIL ACTION - LAW APPEALS MUNICIPALITY: HAMPDEN TOWNSHIP NO. 2007-6356 CIVIL TERM ASSESSMENT FOR TAX YEAR 2008 CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Motion for Continuance by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Bert M. Goodman, Esquire Attorney for Appellant 60 Soldiers Square Wayne, PA 19087 Carlisle, PA 17013 Date: 7 "9 16 - Ste hen 15. Tiley, Esquire Assistant Cumb. Cty. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 IN RE: APPEAL OF IN THE COURT OF COMMON PLEAS OF CCNB BANK/PNC CUMBERLAND COUNTY, PENNSYLVANIA BANK CIVIL ACTION - LAW NO. 07-6356 CIVIL TERM ORDER OF COURT AND NOW, this I" day of May, 2008, upon agreement of counsel, the hearing previously scheduled in the above matter for May 1, 2008, is cancelled. BY THE COURT, Bert M. Goodman, Esq. 60 Soldiers Square Wayne, PA 19087 Attorney for Appellant Stephen D. Tiley, Esq. 5 South Hanover Street Carlisle, PA 17013 Attorney for Cumberland County Board of Assessment Appeals Board of Assessment Appeals Old Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 :rc .1q Stephen D. Tiley, Esquire Supreme Court I.D. No. 32318 Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle, Pennsylvania 17013 Fax: 717-243-6441 IN RE: APPEAL OF CCNB IN THE COURT OF COMMON PLEAS OF BANK/PNC BANK CUMBERLAND COUNTY, PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: HAMPDEN TOWNSHIP ASSESSMENT FOR THE TAX YEAR 2008 CIVIL ACTION - LAW NO. 2007-6356 CIVIL TERM STIPULATION AND JOINT MOTION FORA REED ORDER AND NOW, this day of May, 2008, it is hereby Agreed and Stipulated by and between Appellant, CCNB Bank/PNC Bank, by its attorney, Bert M. Goodman, Esquire; and Appellee, Cumberland County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; as follows: 1. Appellant filed a "Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals" to which the Court entered an Order dated November 15, 2007, fixing a Hearing date of February 11, 2008. By Order dated February 7, 2008, the Hearing was rescheduled for May 1, 2008. By Order dated May 1, 2008, that hearing was cancelled. The parties have now settled this case. 2. This appeal relates to the market value applicable as of August 30, 2007, the date the original appeal was filed before the Board of Assessment Appeals, effective for assessments beginning on and after January 1, 2008. i Stipulation and Joint Motion for Agreed Order Page 1 of 3 CCNB Bank/PNC Bank -Hampden Township 3. The property which is the subject of this appeal consists of Cumberland County tax parcel number 10-21-0277-034. The property is situate in Hampden Township, Cumberland County, Pennsylvania. The property consists of a bank and bank office building. 4. The parties stipulate that the total fair market value of the property as of the date of the original appeal to the Board of Assessment Appeals, to wit, August 30, 2007, and at all times since, is $6,950,000. 5. As a result of the year 2004 Cumberland Countywide reassessment, the predetermined ratio is 100% of year 2004 value for assessments effective for year 2008. The common level ratio last published for Cumberland County, Pennsylvania, is 82%. Because the common level ratio varies by more than 15% from the predetermined ratio, the common level ratio is used in determining the assessment of the property. Therefore, the assessment of the property shall be fixed at $5,699,000. 6. The Cumberland County Assessment 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 said assessment shall be effective for tax years beginning on and after January 1, 2008, and shall remain unchanged unless and until changed as otherwise provided by law (the presently contemplated countywide reassessment will result in a change of assessment) and shall be implemented beginning with 2008 County and municipal taxes, and beginning with 2008/09 school real estate taxes. 8. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make appropriate refunds. 9. Each party to this appeal shall bear its own costs. Page 2 of 3 Stipulation and Joint Motion for Agreed Order CCNB BanWPNC Bank -Hampden Township 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/she has reviewed this Settlement Stipulation with his/her client or clients and that he/she has specifically been authorized to enter into this Settlement Stipulation by his/her client or clients. Respectfully Submitted, APPELLANT, CCNB BANK/PNC BANK HAMPDEN TOWNSHIP By 61-7? i,& Bert M. Goodman, Esquire Attorney for Appellant 60 Soldiers Square Wayne, PA 19087 APPELLEE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS By?. ?j Stephen D. Tiley, Esquire Assistant Cumb. Cty. Solicitor for Tax Matters Attorney for Appellee 5 South Hanover Street Carlisle, PA 17013 Tel No. (717) 243-5838 Supreme Court ID# 32318 Stipulation and Joint Motion for Agreed Order Page 3 of 3 CCNB Bank/PNC Bank -Hampden Township (.7 rv "_ £"` o ? T'i s? n? ?? ?r t ?, ? . l ? , _ ?,_- ` r:, ,fir;; ;- .. ;:y °? ?_., c.. 6 IN RE: APPEAL OF CCNB BANK/PNC BANK APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: HAMPDEN TOWNSHIP ASSESSMENT FOR THE TAX YEAR 2008 a ` 1 I MAY 0" ?rl IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 2007-6356 CIVIL TERM ORDER AND NOW, this So[L day of Mrj , 2008, upon consideration of the within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the total fair market value of the property known as the CCNB Bank/PNC Bank, and bank office, building in Hampden Township, Cumberland County, Pennsylvania, (Tax Parcel No. 10-21-0277-034), is $6,950,000. The Cumberland County predetermined ratio is 100% of year 2004 value. The Cumberland County common level ratio is 82%. The common level ration is applicable to this appeal as it varies by more than 15% from the predetermined ratio. The effective date of this appeal is January 1, 2008. The assessment of the property as of January 1, 2008, will be $5,699,000. The said assessment shall continue thereafter until changed as provided by law. The Cumberland County Assessment Office shall allocate the assessment between the two tax parcels, and between land and improvements, in accordance with law and the procedures of the Cumberland County Assessment Office. BY THE COURT By: 1 100 } d 1 r? i? a ? _n.: r"tr? Id? ? 9 S :6 IWIJ Z- fir 802