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HomeMy WebLinkAbout07-6946BERT 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: NEW CUMBERLAND BORO. ASSESSMENT FOR THE TAX YEAR 2008 Attorney for Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW NO. 0 9- 6 4 q l- l_. 4;- ` -2.4 -- 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, New Cumberland and the West Shore School District. 3. The Appellant, CCNB Bank N.A./PNC Bank is the owner of two parcels of land located at Bridge Street, New Cumberland Borough, Cumberland County, Pennsylvania known as Cumberland County Tax Parcel Numbers: 25-24-0813-102 and 25-24-0813-096 4. The Appellant filed an appeal from the assessments of $778,700 on tax parcel number: 25-24-0813-102 and $95,250 on tax parcel number: 25-24-0813-096 located at Bridge Street, New Cumberland Borough, Cumberland County, Pennsylvania for tax year 2008. 5. On October 31, 2007, the Cumberland County Board of Assessment Appeals mailed notice of its decisions in which it denied any reduction in the assessment on the properties for tax year 2008. Attached herewith are copies of the decisions which are marked Exhibits "A" and "B" and incorporated herein by reference. 6. The decisions of the Cumberland County Board of Assessment Appeals were in error and an abuse of discretion for the following reasons: a. The assessments on Appellant's properties are substantially higher than assessments of comparable properties in the neighborhood and the taxing district. b. The assessments are based upon erroneous determinations of fair market value, particularly as it concerns Appellant's properties. c. The value determinations by the Cumberland County Board of Assessment Appeals violate the Equal Protection Clause of the 14th Amendment of the United States Constitution. d. The impact of the assessments bear 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 assessments violate the uniformity clause of the Pennsylvania Constitution. g. The assessments violate the required equality of tax treatment guaranteed by Pennsylvania Statutory and Constitutional Law. h. The assessments are 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 assessments as determined by the Cumberland County Board of Assessment Appeals do 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 assessments lack uniformity. 1. The assessments are discriminatory. m. The assessments are 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 ATTORNEY FOR THE APPELLANT DATED : 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. Dated: ( C (( y?? W W fV W ` a m O Z V1 Q ?o v m `'b y d Q Q C H as Q O m O 7 V cn M C O O r _ a gg? .D O N Q ap' p? x' VOOU m74 c W w z W 0 O o. 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N ? oz E O U O 7 U, Z N O M aLa m° aEi m o EZ d E- m o` 0 r- 68 o m°Z w ? o? oa d L n c •0 a Obi N co ? ow L ? a a0 T CL QN v W (? ?' C) L N o 0 1?[' '1 4k,W? `??1 LT) D > rn co ?J co -< BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 NOV 2120D7AAl ?j IN RE: APPEAL OF CCNB BANK/PNC APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: NEW CUMBERLAND BORO. ASSESSMENT FOR THE TAX YEAR 2008 Attorney for Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW NO. 01 - (DQ4(p a tVt l I ex-M ORDER AND NOW, this' l day of ,2007 upon consideration of the foregoing Petition it is hereby ordered that a status confer nce on the appeal shall be held on the 90"04 of awwlmol 200 at . 3 0 o'clockAM. 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, New Cumberland Borough, and the West Shore 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. BY J. ?R JHi JO BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 Attorney for Appellant IN RE: APPEAL OF CCNB BANK/PNC BANK: IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PA. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL ACTION - LAW MUNICIPALITY: NEW CUMBERLAND BORO. ASSESSMENT FOR THE TAX YEAR 2008 NO.2007-6946 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 New Cumberland Borough 1120 market Street New Cumberlna Pa 17070 West Shore School District 507 Fishing Creek Road New Cumberland, PA 17070 DATE:- Lo BERT M. GOODMAN, ES E ATTORNEY FOR THE APPELLANT C? r, 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 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: NEW CUMBERLAND NO. 07-6946 CIVIL TERM BOROUGH ASSESSMENT FOR 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: //, o2 &7 Respectfully submitted, By p --Q Stephen . 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: Bo nie M. Mahoney, Chief Assessor 1a1,??©7 Stephen D. Tiley, Esquire Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No. 32318 Tel: 717-243-5838 Fax.: 717-243-6441 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 MUNICIPALITY: NEW CUMBERLAND NO. 07-6946 CIVIL TERM BOROUGH ASSESSMENT FOR TAX YEAR 2008 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 Andrew C. Sheely, Esquire Attorney for Appellant Solicitor for New Cumberland Borough 60 Soldiers Square P.O. Box 95 Wayne, PA 19087 Mechanicsburg, PA 17055 Carlisle, PA 17013 Andrew Blady, Esquire Solicitor for West Shore School District Eastburn & Gray P.O. Box 1389 Doylestown, PA 18901-4350 Date:,,, t Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.13432318 ri IN RE: APPEAL OF CCNB BANK/PNC BANK APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: NEW CUMBERLAND BOROUGH ASSESSMENT FOR TAX YEAR 2008 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA: CIVIL ACTION - LAW NO. 07-6946 CIVIL TERM ORDER AND NOW, this It day 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 l(: 50 o'clock a.m., in Courtroom No. 3. B' By: 4; Edward E. Guido, J. I'li I :I; 1 16 ;130 L ?, 1 IN RE: APPEAL OF CCNB/PNC BANK V. APPEAL FROM CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS , JN THE COURT OF COMMON PLEAS :CUMBERLAND COUNTY, PA :CIVIL ACTION - LAW :NO: 07-6946 CIVIL TERM V. : ASSESSMENT FOR TAX YEAR 2008 MUNICIPALITY: NEW CUMBERLAND BORO. PRAECIPE TO ENTER APPEARANCE TO THE PROTHONOTARY: Kindly enter my appearance on behalf of West Shore School District in the above captioned action. EASTB AND GRAY, P.C. By: Andrew J. Blady Attorney I.D. #84354 EASTBURN AND GRAY, P.C. 60 East Court Street P.O. Box 1389 Doylestown, PA 18901-0137 (215) 345-7000 C- 1 9a 'til IN RE: APPEAL OF CCNB/PNC BANK V. APPEAL FROM CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS , :IN THE COURT OF COMMON PLEAS :CUMBERLAND COUNTY, PA :CIVIL ACTION - LAW :NO: 07-6946 CIVIL TERM V. : ASSESSMENT FOR TAX YEAR 2008 MUNICIPALITY: NEW CUMBERLAND : BORO. PRAECIPE TO INTERVENE TO THE PROTHONOTARY: Pursuant to the Order entered by the Court in the above matter on November 27, 2007 , West Shore School District hereby intervenes in the above appeal. EASTBURN AND GRAY, P.C. By: Andrew J. Blady Attorney I.D. #84354 EASTBURN AND GRAY, P.C. 60 East Court Street P.O. Box 1389 Doylestown, PA 18901-0137 (215) 345-7000 ra O as C? M r r C') +r ?3 c .. -4 a IN RE: APPEAL OF CCNB/PNC BANK V. APPEAL FROM CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS , :IN THE COURT OF COMMON PLEAS :CUMBERLAND COUNTY, PA :CIVIL ACTION - LAW :NO: 07-6946 CIVIL TERM V. : ASSESSMENT FOR TAX YEAR 2008 MUNICIPALITY: NEW CUMBERLAND BORO. WEST SHORE SCHOOL DISTRICT'S ANSWER TO APPEAL AND NOW, comes West Shore School District, by and through its attorney, Andrew J. Blady, Esquire, answers the appeal as follows: 1-5. Admitted. 6. Denied. The averments in this paragraph, and each of its sub-lettered paragraphs are conclusions of law to which no response is required. WHEREFORE, West Shore School District respectfully requests that this Court deny the appeal. Date: ? d EASTBURN AND GRAY, P.C. By: Andrew J. Blady Attorney I.D. #84354 EASTBURN AND GRAY, P.C. 60 East Court Street P.O. Box 1389 Doylestown, PA 18901-0137 (215) 345-7000 f ? i?Ry 1 VERIFICATION Andrew J. Blady, Esquire verifies that he is the attorney for West Shore School District and that the statements made in the foregoing Answer to Petition to Appeal are true and correct to the best of his knowledge, information and belief. He understands that false statements herein are made subject to the penalties of 18 Pa.C.S. §4904 relating to unworn falsification to authorities. 0""S-C?F- ANDREW J. BLADY, ESQUIRE IN RE: APPEAL OF CCNB/PNC BANK V. APPEAL FROM CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS JN THE COURT OF COMMON PLEAS :CUMBERLAND COUNTY, PA CIVIL ACTION - LAW :NO: 07-6946 CIVIL TERM V. : ASSESSMENT FOR TAX YEAR 2008 MUNICIPALITY: NEW CUMBERLAND : BORO. CERTIFICATE OF SERVICE I do hereby certify that a true and correct copy of West Shore School District's Praecipe to Enter Appearance, Praecipe to Intervene and Answer was sent on this date by first class mail, postage prepaid, to: Andrew C. Sheely, Esquire P.O. Box 95 Mechanicsburg, PA 17055 Bert M. Goodman, Esquire 60 Soldiers Square Wayne, PA 19087 Date:L U U Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Road Carlisle, PA 17013 EASTBURN AND GRAY, P.C. By: Andrew J. Blady Attorney I.D. #84354 EASTBURN AND GRAY, P.C. 60 East Court Street P.O. Box 1389 Doylestown, PA 18901-0137 (215) 345-7000 C-0+ rr, C "5 C ? 7 '7`r .y.. y• IN RE: APPEAL OF CCNB BANK/PNC BANK APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: NEW CUMBERLAND BOROUGH ASSESSMENT FOR THE TAX YEAR 2008 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 2007-6946 CIVIL TERM ORDER OF COURT AND NOW, this 11th day of February, 2008, hearing in this matter is scheduled for July 23, 2008, at 1:30 p.m. /Bert M. Goodman, Esquire 60 Soldier Square Wayne, PA 19087 /Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 t?/Vhilip H. Spare, Esquire Stock and Leader, P.C. Susquehanna Commerce Center - East 221 West Philadelphia Street Suite 600 York, PA 17401-2994 CO srs Edward E. Guido, J. G srqq C S .8 14V Z 1 93J goon Awi 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: : IN THE COURT OF COMMON PLEAS APPEAL OF CCNB BANKIPNC BANK : OF CUMBERLAND COUNTY, : PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT CIVIL ACTION - LAW APPEALS MUNICIPALITY: NEW CUMBERLAND NO. 07-6946 CIVIL TERM BOROUGH ASSESSMENT FOR TAX YEAR 2008 STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this ?,2 2 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; Appellee, Cumberland County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Intervenor, West Shore School District, by its attorneys, Eastburn & Gray, P.C., as follows: Appellant filed a "Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals" to which the Court entered an Order fixing a Status Conference for January 2, 2008. Following the Status Conference a Hearing was scheduled by Order dated February It, 2008. By Order dated February 11, 2008 that Hearing was rescheduled for 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 appeals were 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 1 of 3 CCNB Bank/PNC Bank - New Cumberland t - . w 3. The property which is the subject of this appeal consists of Cumberland County tax parcel numbers 25-24-0813-102, and 25-24-0813-096. The property is situate in New Cumberland Borough, Cumberland County, Pennsylvania. The property consists of a bank building plus a parking lot. 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 $850,000. 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 $697,000. 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. 9. Each party to this appeal shall bear its own costs. Stipulation and Joint Motion for Agreed Order Page 2 of 3 CCNB BankIPNC Bank - New Cumberland 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 F 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 By t:j Bert M. Goodman, squire Attorney for Appellant 60 Soldiers Square Wayne, PA 19087 APPELLEE CUMBERLAND COUNTY BOARD OF ASS SSMENT APPEALS Step en . 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 INTERVENOR, WEST SHO SCHOOL nTR17- By Andrew J. Blady, Esquire Attorney for Intervenor 60 East Court Street P.O. Box 1389 Doylestown, PA 18901-0137 Supreme Court ID# 84354 Stipulation and Joint Motion for Agreed Order Page 3 of 3 CCNB Bank/PNC Bank - New Cumberland -n co L ? 0?/ IN RE: APPEAL OF CCNB BANK/PNC BANK APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS: MUNICIPALITY: NEW CUMBERLAND BOROUGH ASSESSMENT FOR TAX YEAR 2008 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA : CIVIL ACTION - LAW NO. 07-6946 CIVIL TERM ORDER AND NOW, this 9?301 day of , 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 building in New Cumberland, Cumberland County, Pennsylvania, together with its parking lot (Tax Parcel Nos. 25-24-0813-102 and 25-24-0813-096), is $850,000. 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 thanl5% 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 $697,000. 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. e:-, 10 o?) BY THE By: Edward E. Guido, J. 'no ., , ?? E? ?C4C 00?Z