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Home My WebLink About07-66981 ? = \ I ?b IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW IN RE: APPEAL OF UPS GROUND FREIGHT, INC FKA OVERNITE TRANSPORTATION COMPANY FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-20-1840-013 MUNICIPALITY: HAMPDEN SCHOOL DISTRICT: CUMBERLAND VALLEY ASSESSMENT FOR THE YEAR 2008 PROPERTY OF UPS GROUND FREIGHT, INC FKA OVERNITE TRANSPORTATION COMPANY No. b7 - ` ¢J, O ivi ! Tern Real Estate Tax Assessment Appeal PETITION FOR REVIEW OF COMMERCIAL REAL PROPERTY ASSESSMENT TO THE HONORABLE JUDGES OF SAID COURT: 1. The petitioner is UPS GROUND FREIGHT; duly authorized to transact business in Pennsylvania with a place of business located at 6060 Carlisle Pike, HAMPDEN, CUMBERLAND COUNTY, Pennsylvania. 2. The respondent is the Cumberland County Board of Assessment Appeals whose address is: Cumberland County Board of Assessment Appeals, Old Courthouse, 1 Courthouse Square, Carlisle, PA. 17013. 3. The petitioner is the owner of property located at 6060 Carlisle Pike, HAMPDEN, CUMBERLAND COUNTY, which is identified for local real estate tax purposes as Parcel No. 10-20-1840-013 (hereinafter referred to as "Premises). 4. The County of Cumberland, the municipality of Hampden, and the Cumberland Valley School District are the taxing bodies interested in the taxable status of the Premises. 5. Sometime in 2007, the petitioner was informed that the assessment of the premises for local real estate tax purposes was fixed for the 2008 tax year at $7,920,000. 6. The petitioner filed notice of its intention to appeal this assessment to the Cumberland County Board of Assessment Appeals (`Board") and a Hearing was held on October 16, 2007. 7. The petitioner was informed that the Board reduced the assessment of $7,920,000 to $4,920,000. (See Exhibit "A" annexed hereto.) 8. The assessment for the premises as fixed by the Board is excessive, improper, unjust and contrary to law for the following reasons: (a) The assessment is based in whole or in part upon an appraisal that does not represent the actual value of the premises; (b) The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied by the taxing authority; (c) The assessment lacks uniformity; (d) The assessment is discriminatory; (e) The assessment is otherwise unjust and inequitable. WHEREFORE, the petitioner requests that the Court review and reduce the assessment for the premises fixed for the taxable year 2008 and make such other orders and decrees with respect thereto as shall be just and proper. 605 NORTH BROAD STREET LANSDALE, PENNSYLVANIA 19446 DATED: November 2, 2007 (215) 362-7772 ?4?s? zz,?L- OLD F. JAl A AT RNEY FOR ET IONER ORNEY ID. N 0898 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA CIVIL ACTION - LAW IN RE: No. APPEAL OF UPS GROUND FREIGHT, INC FKA OVERNITE TRANSPORTATION COMPANY FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-20-1840-013 MUNICIPALITY: HAMPDEN SCHOOL DISTRICT: CUMBERLAND VALLEY ASSESSMENT FOR THE YEAR 2008 PROPERTY OF UPS GROUND FREIGHT, INC FKA OVERNITE TRANSPORTATION COMPANY CERTIFICATION OF VERIFICATION 1. I, Jerrold F. Janata, am an Attorney-at-Law of the Commonwealth of Pennsylvania and have been retained to represent the petitioner, UPS GROUND FREIGHT, INC, in the within cause of action. 2. I have been authorized to file this petition on behalf of the petitioner. 3. This Certification of Verification is not executed by an officer of the petitioner because the verification could not be obtained within the time prescribed to effect its appeal by statute and rules of the Court. 4. 1 am familiar with all of the facts contained in this petition. 5. I certify that all of the facts set forth in this Petition are true and correct to the best of my knowledge and belief. I further certify that if any of the foregoing statements are willfully incorrect, I am subject to penalties as stated in the Pennsylvania Crimes Code, 18 PA.C.S. 4904, relating to unsworn falsification to authorities. JE OLD F. UNA A A ORNEY TITIONER TTORNEY 60898 605 NORTH BROAD STREET LANSDALE, PENNSYLVANIA 19446 DATED: November 2, 2007 (215) 362-7772 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW IN RE: APPEAL OF UPS GROUND FREIGHT, INC FKA OVERNITE TRANSPORTATION COMPANY FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-20-1840-013 MUNICIPALITY: HAMPDEN SCHOOL DISTRICT: CUMBERLAND VALLEY ASSESSMENT FOR THE YEAR 2008 PROPERTY OF UPS GROUND FREIGHT, INC FKA OVERNITE TRANSPORTATION COMPANY NOTICE OF APPEARANCE PLEASE, enter the appearance of JERROLD F. JANATA Attorney at Law Attorney Id. No. 60898 605 North Broad Street Lansdale, Pennsylvania 19446 (215) 362-7772 No. as attorney for the petitioner, UPS GROUND FREIGHT, in the above captioned action. Please direct any and all correspondence and/or communications to said attorney at the address and/or telephone number set forth above. Yours, etc., 4LD F. JANAT Cumberland County Er '.rd of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor DECISION ORDER 1 MAILING DATE: October 18, 2007 PARCEL NUMBER: 10-20-1840-013. OVERNITE TRANSPORTATION JERROLD F JANATA 605 NORTH BROAD STREET LANSDALE PA 19446 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: 10/18/2007 EFFECTIVE FOR TAX YEAR: 2008. DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes [X] Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 7,920,000 NOT New Assessed Value: 4,920,000 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. C N 00 T a t.?s co -` NOV 072001r4 V)5 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW IN RE: No. 0?' ?o?oQB 0ivi l (aM APPEAL OF UPS GROUND FREIGHT, INC FKA OVERNITE TRANSPORTATION COMPANY FROM THE CUMBERLAND BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-20-1840-013 MUNICIPALITY: HAMPDEN SCHOOL DISTRICT: CUMBERLAND VALLEY ASSESSMENT FOR THE YEAR 2008 PROPERTY OF UPS GROUND FREIGHT, INC FKA OVERNITE TRANSPORTATION COMPANY ORDER Real Estate Tax Assessment Appeal AND NOW, this l? day of MOy , 2007, upon consideration of the foregoing Petition for Review of Real Estate Assessment, it is hereby ordered pursuant to the Act of June 26, 1931, P.L. 1379. Section 9, as amended (72 P.S. Section 5350) that with twenty (20) days after the date of entry by the Court of this Order, the Petitioner shall mail, by certified mail, a copy of the Petition and Order to the following: The Revenue Appeals Board; the County Solicitor; the Municipality in which the tax parcel is located; and the School District in which the tax parcel is located. Within thirty (30) days after the entry of this Order, the petitioner shall file an affidavit of service with the Prothonotary. Any person or governmental agency upon whom a copy of the Petition and this Order is required to be served as stated above, may file a reply or may intervene in the appeal proceedings as a matter of right by filing with the Prothonotary, within twenty (20) days after receipt of the copy of a Petition and Order, either a response to the Petition or a praecipe directing intervention as an appellant or appellee, as the case may be. If such response or praecipe has not been filed within the required twenty (20) day period, intervention thereafter shall be governed by Pennsylvania Rules of Civil Procedure 2326 through 2350 inclusive. This matter is set down for hearing on the 10th day of January 2008, at 1:00 p.m. Cumberland County Courthouse, Carlisle, Pennsylvania. The foregoing hearing date is fixed for record purposes only. Actual trial date is to be fixed subsequently pursuant to a request of a party or parties to this action. BY THE COURT: VN` AIASNI fir. ?s??itY? AMU) 0 S: I Wd C I AON CQOI A8VIONC H. Odd 3Hl 4 30?0-031U .W , IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW IN RE: APPEAL OF UPS GROUND FREIGHT, INC FKA OVERNITE TRANSPORTATION COMPANY FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-20-1840-013 MUNICIPALITY: HAMPDEN SCHOOL DISTRICT: CUMBERLAND VALLEY ASSESSMENT FOR THE YEAR 2008 PROPERTY OF UPS GROUND FREIGHT, INC FKA OVERNITE TRANSPORTATION COMPANY No. en;? - 1- 479 ('.e--,c 7E4"! CERTIFICATION OF SERVICE This is to certify that in this case complete copies of the Petition for Review of Commercial Real Property Assessment were served upon the following persons at the following addresses by certified mail, return receipt requested on the 1st day of November 2007: Cumberland County Board of Assessment Appeals 1 Courthouse Square Carlisle, PA 17013 Cumberland County Office of the Solicitor 1 Courthouse Square Carlisle, PA 17013 Cumberland Valley School District Office of the Superintendent 6746 Carlisle Pike Mechanicsburg PA 17050 -4 '- A- Hampden Township Manager 230 S. Sporting Hill Road Mechanicsburg, PA 17050 r JERROLD F. JANATA ATTORNEY FOR PETITIONER ATTORNEy ID. NO. 60898 605 NORTH BROAD STREET DATED: November i9 ,2007 LANSDALE, PENNSYLVANIA 19446 (215) 362-7772 t O O - n ?' r rr O r? Fri ?J -A (D t 44 Q b N Om c.n Stephen D. Tiley, Esquire Supreme Court I.D. No. 32318 Attorney for Respondent Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle Pennsylvania 17013 Fax: 717-243-6441 IN RE: :IN THE COURT OF COMMON PLEAS APPEAL OF UPS GROUND FREIGHT, :OF CUMBERLAND COUNTY INC. FKA OVERNITE :PENNSYLVANIA TRANSPORTATION COMPANY FROM : THE CUMBERLAND BOARD OF : REAL ESTATE TAX ASSESSMENT APPEALS :ASSESSMENT APPEAL Tax Parcel No. 10-20-1840-013 :NO. 2007-6698 Civil Term MUNICIPALITY: HAMPDEN SCHOOL DISTRICT: CUMBERLAND :CIVIL ACTION - LAW VALLEY ASSESSMENT FOR THE YEAR 2008 STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this day of *%e t, 2008, it is hereby Agreed and Stipulated by and between Appellant, UPS Ground Freight, Inc., f/k/a Overnite Transportation Company, by its attorney, Jerrold F. Janata, 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 Review of Commercial Real Property Assessment" on or about November 5, 2007, to which the Court entered an Order fixing a Hearing date of January 10, 2008 "for record purposes only." The parties have now settled this case. 2. This assessment appeal relates to the market value applicable as of August 31, 2007, the date the appeal was originally filed before the Board of Assessment Appeals, effective for assessments beginning on and after January 1, 2008. Stipulation and Joint Motion for Agreed Order Page I of 3 UPS Ground Freight, Inc., f/k/a Overnite Transportation Company. 3. The property which is the subject of this appeal consists of Cumberland County tax parcel number 10-20-1840-013. The property is situate in Hampden Township, Cumberland County, Pennsylvania. The property consists of a truck terminal situate on 61.329 acres, more or less. 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, August 31, 2007, and at all times since, is $5,500,000. 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 $4,510,000. 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 (including the contemplated countywide reassessment) 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. Stipulation and Joint Motion for Agreed Order Page 2 of3 UPS Ground Freight, Inc., f/k/a Overnite Transportation Company. dO , 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, UPS GROUND FREIGHT, INC. f/k/a OVERNITE TRANSPORTATION COMPANY By Jerro F. anata, Esqui e Att ney r Petitioner 605%jvffi Broad Street Lansdale, PA 19446 Sup. Ct. ID# 60898 Te. No. (215) 362-7772 APPELLEE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS BY Step en 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 ID4 32318 Stipulation and Joint Motion for Agreed Order Page 3 of 3 UPS Ground Freight, Inc., f/k/a Overnite Transportation Company. VINVAI ISNN3d ALNf1Gr? ""47 h 0 :Oi Nv ' - Wv ooaz AdVIONOH Obd 331 ?O 301 --Q- r w 4 APR 0 7 2008 Of/ IN RE: APPEAL OF UPS GROUND FREIGHT, INC. FKA OVERNITE TRANSPORTATION COMPANY FROM THE CUMBERLAND BOARD OF ASSESSMENT APPEALS Tax Parcel No. 10-20-1840-013 MUNICIPALITY: HAMPDEN SCHOOL DISTRICT: CUMBERLAND VALLEY ASSESSMENT FOR THE YEAR 2008 :IN THE COURT OF COMMON PLEAS :OF CUMBERLAND COUNTY :PENNSYLVANIA :REAL ESTATE TAX :ASSESSMENT APPEAL :NO. 2007-6698 Civil Term :CIVIL ACTION - LAW ORDER AND NOW, this 7 Vh day of 4*1 , 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 subject property known as The UPS Ground Freight, Inc., terminal, in Hampden Township, Cumberland County, Pennsylvania, (Tax Parcel No. 10-20-1840-013), is established at $5,500,000. 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 than15% 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 $4,510,000. The said assessment shall continue thereafter until changed as provided by law. The Cumberland County Assessment Office shall allocate the said assessment between land and improvements, in accordance with law and the procedures of the Cumberland County Assessment Office. BY THE COURT By: 44, ? 0 M. L. Ebert, Jr., J. t/iNVAIASWd 81 :8 WV 8- 8da Boot 1W10N{}HiUW .40