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Home My WebLink About07-6917BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 IN RE: APPEAL OF TARGET APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: SOUTH MIDDLETON TWP. ASSESSMENT FOR THE TAX YEAR 2008 Attorney for Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW NO. 07 - 4.917 ?6 U C,-7i'2. PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellant, Target Corp. 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 Target Corp. located at 1000 Nicollet Mall, Minneapolis, Mn 55440 2. Appellees are the Board of Assessment Appeals of Cumberland County, the Board of Commissioners of Cumberland County, South Middleton Township and the South Middleton Township School District. 3. The Appellant, Target Corp. is the owner of a property located at 26 Westminster Drive, South Middleton Township, Cumberland County, Pennsylvania known as Cumberland County Tax Parcel Number: 40-08-0575-012. 4. The Appellant filed an appeal from the assessment in the amount of $8,000,000 on its property located at 26 Westminister drive, South Middleton Township, Cumberland County, Pennsylvania for tax year 2008. 5. On October 25, 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. BERT M. GOODMAN, ESQUIRE DATED: ATTORNEY FOR THE APPELLANT 1 / " VERIFICATION Bert M. Goodman, Esquire, the Attorney for the Appellant is authorized to make this verification on behalf of Target Corp. 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. Dated: 11 I(rI07 tMD N ? n n N .O O? H Q c m E N N T O m m c cc co c7 7 O O 0 r< L = _ a. a) .0 U U m ? 'o c cep 0000 } 0 ZV N O to a t ;Ht o ? _ L E ?LL mJRfq fV ^o ?L6 L6 q N co ao 9 1! OW W cZ O Zui Z g? 55 V W C z W W m C7 (fl M At ,,, C c N 0 E ?. ,rs 7 0 0 o rf9 . U ?? mg v? N Z W N W 7 y S () F- LU p..° nE v me G Om m ro Z U W o c NW L) a ZQ d E m E L° W g J CD _O v V y MO) U) m c m m `o ° aLL E pcoi 4 Q Z5 w 9 t O yv?i o LL 0 0 N N Z o 00 0 Q C> £ a cal CQQ m y O C (D c C; d 5 Q O QQ'O ?i C O L ? Oo ? O 6O WCO L4?o cd WW c_ 0!9 ZZI 0 ix w V2 Z O Ca !? 0 z re G ? m ai IL Z QO °a LLIOLL Z 7 ? ` 0 (D -8 8 c c m W yy V? Q y V V C N C G J Z N LG W Z N m 0 O O d C OV O y ma ?Wt? `m to HHLL V !?- Q Tm IQ-YiNQ in H o (3) LL LU oaw a FO- oz d`a 1 V N 'V n? n C-) Mr' 41 N O C a , rn ?? qtr Q 5M N -G G!i BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 IN RE: APPEAL OF TARGET , APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: SOUTH MIDDLETON TWP. ; ASSESSMENT FOR THE TAX YEAR 2008 NOV 212001 Attorney for Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW NO. 67 - & ?/7 ORDER AND NOW, thisa7 day of AYC2007 upon consideration of the foregoing Petition it is hereby ordered that a status conference on the appeal shall be held on the ';"V# of ? '200*- at `O 0 0 o' c 1 ock A M. in Courtroom No. 3. Within twenty days after the date of entry by the Court of this order, the Appellant shall by regular mail send a copy of the Petition and Order to the following: the Board of Assessment Appeals of Cumberland County, the Commissioners of Cumberland County, South Middleton Township, and the South Middleton township School District. Any person or governmental agency upon whom a copy of the Petition and Order is required to be served under paragraph mentioned above 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 the Petition and Order a praecipe directing intervention either as an appellant or appellee. If such praecipe has not been filed by said person or governmental agency within the said twenty (20) day period intervention thereafter shall be governed by the Pennsylvania Rules of Civil Procedure 2326 through 2350 inclusive. B t THE COURT- J. kV I, UL 0 HIJ 8Z AO L DZ zHi JO BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 IN RE: APPEAL OF TARGET APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Attorney for Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW MUNICIPALITY: SOUTH MIDDLETON TWP. : ASSESSMENT FOR THE TAX YEAR 2008 : NO.07-6917 Civil Term 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 30, 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 the requirements of the Rules of Civil Procedure, by placing a true and 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 Souht Middleton Township 520 Park Avenue Boiling Springs, AP 17007 DATE : i I I '3o 10c? South Middleton School Dist. 4 Forge Road Boiling Springs, PA. 17007 BERT M. GOODMAN, ESQUIRE ATTORNEY FOR THE APPELLANT "?ti7 f J tW rn Mti c,n w? v IN RE: APPEAL OF TARGET APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: SOUTH MIDDLETON TWP. ASSESSMENT APPEAL FOR THE TAX YEAR 2008 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 07-6917 CIVIL TERM ORDER AND NOW, this I IAday of December, 2007, upon representation by Stephen D. Tiley, Esquire, Solicitor for the Cumberland County Board of Assessment Appeals, that the parties concur in continuing the Status Conference which had been scheduled for January 2, 2008, the said Status Conference is RESCHEDULED for Monday, February 11, 2008, at 11 1 S o'clock a.m., in Courtroom No. 3. BY THE COU By: Edward E. Guido, J. L Nf _. A! 1 1 t I Ind I 1 330 LOOZ 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 TARGET : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT CIVIL ACTION - LAW APPEALS MUNICIPALITY: SOUTH MIDDLETON NO. 07-6917 CIVIL TERM TWP. ASSESSMENT APPEAL FOR THE TAX YEAR 2008 ANSWER AND NOW, comes the Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer, of which the following is statement: 1. Admitted. 2. Admitted. 3. Admitted. 4. Admitted. 5. Admitted. By way of further Answer, Petitioner appeared at 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. WHEREFORE, 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 seem just and proper. Dated: Respectfully submitted, By?..? Ste en 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: 10;tl /-7 /v .7 Bonnie M. Mahoney, Chief Assessor IN RE: APPEAL OF TARGET APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: SOUTH MIDDLETON TWP. ASSESSMENT APPEAL FOR THE TAX YEAR 2008 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 07-6917 CIVIL TERM CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the 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 Richard P. Mislitsky, Esquire Attorney for Appellant Solicitor for South Middleton Township 60 Soldiers Square One West High St., Suite 208 Wayne, PA 19087 P.O. Box 1290 Carlisle, PA 17013 Philip H. Spare, Esquire Solicitor for South Middleton School District Stock & Leader, P.C. 221 W. Philadelphia Street York, PA 17401 Date: ,??__ ,V - -2 Stephen . Tiley, Esquire Attorney for Appellee 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.13132318 C ra C= Q GO _ , t a7? C `C c =' 4.? irn W' .. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: APPEAL OF TARGET APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS No. 07-6917 CIVIL TERM CIVIL ACTION -- LAW MUNICIPALITY: SOUTH MIDDLETON TWP. ASSESSMENT APPEAL FOR TAX YEAR 2008 NOTICE OF INTERVENTION TO THE PROTHONOTARY: In accordance with the requirements of the General County Assessment Law, 72 P.S. Section 5020-101 et sea. and the Fourth to Eighth Class County Assessment Law, 72 P.S. Section 5453.101 et sea., the South Middleton School District hereby intervenes as a party to the tax assessment appeal taken by the above-named Appellant. Respectfully submitted, Philip 11. Spare, Esquire Supreme Court I.D. No. 65200 STOCK AND LEADER, P.C. Susquehanna Commerce Center - East 221 West Philadelphia Street Suite 600 York, PA 17401-2994 Tel: (717) 846-9800 Attorney for South Middleton School District w CERTIFICATE OF SERVICE AND NOW, this day of J*0 "4AY , 2008, I, Philip H. Spare, Esquire, of the firm of Stock and Leader, hereby certify that I have served the within Notice of Intervention by depositing same in the United States mail, postage prepaid, at York, Pennsylvania, addressed as follows: Bert M. Goodman, Esq. 60 Soldier Square Wayne, PA 19087 Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 STOCK AND LEADER By: _S4ee?tj Philip 'fl. Spare, Esquire Supreme Court I.D. No. 65200 STOCK AND LEADER, P.C. Susquehanna Commerce Center - East 221 West Philadelphia Street Suite 600 York, PA 17401-2994 Tel: (717) 846-9800 Attorney for South Middleton School District U:\SCHOOL\SMSD\Tax Assessment Appeals\Target Assessment Appeal\Notice of Intervention 01-28-08.doc •,-? 17 . 3 C:,. IN RE: IN THE COURT OF COMMON PLEAS OF APPEAL OF TARGET CUMBERLAND COUNTY, PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL ACTION - LAW MUNICIPALITY: SOUTH MIDDLETON TOWNSHIP ASSESSEMENT FOR THE TAX YEAR 2008 NO. 2007-6917 CIVIL TERM ORDER OF COURT AND NOW, this 11th day of February, 2008, hearing in this matter is scheduled for July 23, 2008, at 9:30 a.m. Bert M. Goodman, Esquire 60 Soldier Square Wayne, PA 19087 ./Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 ?Philip H. Spare, Esquire Stock and Leader, P.C. Susquehanna Commerce Center - East 221 West Philadelphia Street Suite 600 York, PA 17401-2994 f a/???og srs Edward E. Guido, J. V Is", NN 'd C S •8 14V Z ! 833 99OZ ?l #dlt>f 'r Lll-jd _14i j4 t 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 TARGET : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT CIVIL ACTION - LAW APPEALS MUNICIPALITY: SOUTH MIDDLETON NO. 07-6917 CIVIL TERM TWP. ASSESSMENT APPEAL FOR THE TAX YEAR 2008 STIPULATION AND JOINT MOTION FOR AGREED ORI)ER AND NOW, this --Flo day of June, 2008, it is hereby Agreed and Stipulated by and between Appellant, Target Corp., 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; and Intervenor, South Middleton School District, by its attorney, Philip H. Spare, Esquire, of Stock & Leader, P.C.; 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 27, 2007, fixing a status conference for January 2, 2008. By Order dated December 11, 2007 that status conference was rescheduled for February 11, 2008. On or about January 31, 2008, Intervenor filed its Notice of Intervention. Following the status conference, the Court entered its Order dated February 11, 2008, scheduling the matter for a Hearing on July 23, 2008. 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. Stipulation and Joint Motion for Agreed Order -Target Corp. Page 1 of 3 3. The property which is the subject of this appeal consists of Cumberland County tax parcel number 40-08-0575-012. The property is situate in South Middleton Township, Cumberland County, Pennsylvania. The property consists of approximately 17.234 acres of land, having erected thereon retail space having a gross building area of approximately 24,608 square feet, plus parking and other site improvements. 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 30, 2007, and at all times since, is $8,875,000. 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 $7,277,500. 6. The Cumberland County Assessment Office shall allocate the total assessment between the parcels, and 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. Stipulation and Joint Motion for Agreed Order - Target Corp. Page 2 of 3 .- 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 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, TARGET CORP. By ?--, Bert M. Goodman, Esquire Attorney for Appellant 60 Soldiers Square Wayne, PA 19087 APPELLEE, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS By ?c7` Stephei D. iley, 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 INTERVENOR, SOUTH MIDDLETON SCHOOL DISTRICT By l(W` IA lfls-r Philip H. Spare, Esquire Attorney for Intervenor Stock & Leader 221 West Philadelphia St., 6th Floor York, PA 17401 Tel No. (717) 846-9800 Supreme Court ID#65200 Stipulation and Joint Motion for Agreed Order - Target Corp. Page 3 of 3 C-) JUL 0 9 2008 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 TARGET : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT CIVIL ACTION - LAW APPEALS MUNICIPALITY: SOUTH MIDDLETON NO. 07-6917 CIVIL TERM TWP. ASSESSMENT APPEAL FOR THE TAX YEAR 2008 . RD AND NOW, this l r4JA day of Iw-k , 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 Target retail shopping center, in South Middleton Township, Cumberland County, Pennsylvania (Tax Parcel No. 40-08- 0575-012), is $8,875,000. The Cumberland County predetermined ratio is 100% of year 2004 value. The Cumberland County common level ratio is 82%. The common level ratio 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 $7,277,500. 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 By x .51.24. (5 4fu (-".Cwrc7cv - a ?tv Lr7 0 - SolhI14, tON s :s wn i inr s?az dEtoj%i? ? UDdd 3N, 30 301:14