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Home My WebLink About03-6228DAVID A. KRULAC AND E. KRULAC, HUSBAND AND WritE, Appellants V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN TIIE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA 4o. Tax Parcel No. 01-22-0536-036 NOTICE TO THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, APPELLEE: You are hereby notified to plead to the enclosed Notice of Appeal within twenty (20) days from service hereof or a default judgment may be entered against you. Respectfully submitted, JOHNSTON & DIAMOND, P.C. Suite 100, 150 Corporate Center Drive Post Office Box 98 Camp Hill, Pennsylvania 17001-0098 (717) 975-5500 Dated: December 1, 2003 LJ~a. I.D. No. 43902 Attorneys for Appellants, David A. Krulac and Diane E. Krulac DAVID A. KRULAC AND DIANE E. KRULAC, HUSBAND AND WIFE, Appellants V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. Tax Parcel No. 01-22-0536-036 NOTICE OF APPEAL OF DECISION OF CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellants, David A. Krulac and Diane E. Krulac, husband and wife, by and through their undersigned counsel, James A. Diamond, Esquire, hereby appeal, and petition the Court to review, de novo, the Decision of the Cumberland County Board of Assessment Appeals of mail- ing date October 29, 2003, setting the assessed value of the real estate tract located at 40 South Eighteenth Street, Camp Hill, Cumberland County, Pennsylvania, and designated as Parcel Number 01-22-0536-036. In support of their Appeal, Appellants aver as follows: 1. David A. Krulac and Diane E. Krulac, husband and wife (hereinafter "Appellants" or "Taxpayers"), are adult individuals and residents of the Commonwealth of Pennsylvania, with a mailing address at P.O. Box 1064, Mechanicsburg, Pennsylvania 17055. 2. Appellants are owners and taxpayers with respect to the residential real estate tract located at 40 Sough Eighteenth Street, Camp Hill, Cumberland County, Pennsylvania, which is designated as Tax Parcel Number 01-22-0536-036 (hereinafter the "Subject Property"). 3. By Decision of mailing date October 29, 2003, a true and correct copy of which is attached hereto as "Exhibit A" and incorporated herein by reference, the Cumberland County Board of Assessment Appeals, following a hearing that was held on or about October 27, 2003, determined that the applicable fair market value, or actual value, of the Subject Property was $79,030.00. 4. Appellants are aggrieved by, and hereby appeal, the said Decision of the Cumber- land County Board of Assessment Appeals. 5. The said Decision of the Cumberland County Board of Assessment Appeals is er- roneous to the extent that it finds the actual fair market value of the Subject Property to be in ex- cess of $65,000.00. 6. The actual fair value of the Subject Property was at all relevant times, including as of the date of the filing of this Appeal to the Board, no greater than $65,000.00. 7. To the extent that the said Decision of the Cumberland County Board of Assess- ment Appeals failed to find the fair market value to be $65,000.00, or less, it is incorrect and er- roneous. 8. This Court has jurisdiction over this de novo appeal, including by virtue of 42 Pa. C.S.A. §933; 72 P.S. §5020-518.1; and Article 5, Section 9 of the Pennsylvania Constitution. WHEREFORE, Appellants respectfully request that this Court set this matter for a hear- ing de novo; that the Determination of the Cumberland County Board of Assessment Appeals be 2 set aside; and that a Decision be rendered by this Court finding the proper assessed value of the Subject Property to be no greater than $65.000.00. Respectfully submitted, JOHNSTON & DIAMOND, P.C. Suite 100, 150 Corporate Center Drive Post Office Box 98 Camp Hill, Pennsylvania 17001-0098 (717) 975-5500 Dated: December 1, 2003 Attorneys for Appellants, David A. Krulac and Diane E. Krulac 3 EXHIBIT A FROPI :. FRX NO. : Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (71 i') 240.6354 (fax) LloydW, Buoh~ Sash Hugt'tes I~ONNIE M, MAHONE:Y Chief Aueesor STEPHEN O, TILEY DECISION ORDER MAILING DATE: October 29, 2003 PARCEL NUMBER: 01-22-0536-036, KRULAC, DAVID A & DIANE E PO BOX 1064 MECHANICSBURG PA 17055 Dear Property Owner: This letter is to officially notify you of the decision of tt~e Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 10127/2003 DATE DECISION RENDERED: 10/29/~003 EFFECTIVE FOR TAX YEAR: 2004 DECISION RENDERED: Withdrawn Sy Applicant Abandoned For Failure To Appear Denied - No Change Approved Review Appraiser's Cl~anges Revised Assessment Based on Hearing Other; TOTAL VALUE FAIR MARKET Old Assessed Value; 95,4 ~ 0 New Assessed Value: 79,030 CLEAN AND GREEN NOT APPLICABLE CLEAN AND GREEN STATUS Any person aggrieved by the order of the aoard of Assessment may appeal to the Court of Cor~itlon Pleas by filing a petition in the Prothonotary's office on or before November 26. 2003.(P/ease note; Cumberland County Courthouse is closed Thurgcley, Nov. 2?, 2003 end Friday. Nov. 28, 2003. Therefore all el~peals must be filed on or before Moncley, Dec. 1, 200~) VERIFICATION I, DAVID A. KRULAC, hereby verify that the statements contained in the foregoing Notice of Appeal are tree and correct to the best of my knowledge, information and belief, and are made sub- ject to the penalties of 18 Pa.C.S. §4904 relating to unswom falsification to authorities. DAVID A. KRULAC Dated: CERTIFICATE OF SERVICE I, James A. Diamond, Esquire, hereby certify that I have this date served the foregoing Notice of Appeal upon the following by depositing a copy of the same in the United States Mail, first class postage prepaid, Certified, Return Receipt Requested, addressed as follows: (Cert. Mail No. 70031680000192081989) Board of Assessment Appeals in and for Cumberland County, Pennsylvania Cumberland County Assessment Office One Courthouse Square Carlisle, PA 17013 (Cert. Mail No. 70031680000192081996) Nancy A. Besch, Chairperson Cumberland County Board of Commissioners One Courthouse Square Carlisle, PA 17013 (Cert. Mail No. 70031680000192082009) Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 (Cert. Mail No. 70031680000192082016) Theodore W. Mowery, President Board of School Directors Camp Hill School District 2627 Chestnut Street Camp Hill, PA 170114697 (Cert. Mail No. 70031680000192082023) Richard W. Stewart, Esquire Johnson, Duffle, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 (Cert. Mail No. 70031680000192082030) Christine D. Rathbun, President Camp Hill Borough Council 2145 Walnut Street, Prosser Hall Camp Hill, PA 17011 (Cert. Mail No. 70031680000192082047) Donn L. Snyder, Esquire Saul Ewing LLP 2 North Second Street, 7th Floor Harrisburg, PA 17101 Dated: December 1, 2003 s A. DIAMOND, ES(~UIRE DAVID A. KRULAC AND Dr~ E. KRULAC, HUSBAND ^ND WrFE, Appellants v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee 1N THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 03-6228 Tax Parcel No. 01-22-0536-036 AFFIDAVIT OF RETURN OF SERVICE BY MAIL OF NOTICE OF APPEAL I, James A. Diamond, Esquire, depose and say as follows: 1. On December 1, 2003, a true and correct copy of the Notice of Appeal filed on December 1, 2003, by David E. Krulac and Diane E. Krulac in the above-captioned matter was served by my office and at my direction upon each of the following parties/taxing bodies/inter- ested parties, at the addresses indicated, by Certified Mail, return receipt requested: (Cert. Mail No. 70031680000192081989) Board of Assessment Appeals in and for Cumberland County, Pennsylvania Cumberland County Assessment Office One Courthouse Square Carlisle, PA 17013 (Cert. Mail No. 70031680000192081996) Nancy A. Besch, Chairperson Cumberland County Board of Commissioners One Courthouse Square Carlisle, PA 17013 (Cert. Mail No. 70031680000192082009) Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 (Cert. Mail No. 70031680000192082016) Theodore W. Mowery, President Board of School Directors Camp Hill School District 2627 Chestnut Street Camp Hill, PA 170114697 (Cert. Mail No. 70031680000192082023) Richard W. Stewart, Esquire Johnson, Duffle, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 (Cert. Mail No. 70031680000192082030) Christine D. Rathbun, President Camp Hill Borough Council 2145 Walnut Street, Prosser Hall Camp Hill, PA 17011 (Cert. Mail No. 70031680000192082047) Dorm L. Snyder, Esquire Saul Ewing LLP 2 North Second Street, 7th Floor Harrisburg, PA 17101 2. Return Receipts were signed on behalf of each of the said addressees reflecting delivery and receipt, and were returned by the Post Office to the undersigned. True and correct copies of the signed Return Receipts from each of the said addressees are attached hereto, collec- tively marked as "Exhibit A," and incorporated herein by reference. I make these statements pursuant to 18 Pa. C.S.A. §4904, relating to unsworn falsification to authorities, and understand that any false statements herein may subject me to criminal penal- ties under that Statute. Dated: December 10, 2003 · DIAMOND o. 43902 JOItNSTON & DIAMOND, P.C. Suite 100, 150 Corporate Center Drive Post Office Box 98 Camp Hill, Pennsylvania 17001-0098 (717) 975-5500 Attorneys for Appellants, David A, Krulac and Diane E. Krulac EXHIBIT A · Complete items 1, 2, and 3, Also complete A. R~ecetved ~y (P~se Print C~ady) I B, Date $o that we can return the card to you. · Attach this card to the back of the mailpiece, or on the front if speca permits. 1, Article Addressed to: 7oo 5 ,/~,,¢ ooP/ PS Form 3811, July 1999 O, Signa re X t [3 Addressee D, Jsdelive~addressdiffefe~t fmmltem 17 T-] Yes If YES, enter delivery address below: r-I No 3. Service Type ~ Certified Mall i-1 Express Mail i-~ Registered n Return Recstpt for Merchandise [~ insured Maid f-I C.O.D. 4. Restrict~l Delivery? (Extra Fee) [-f Yes Domestic Retom Receipt 102595-00-~-0952 · Compile items 1, 2, and 3. Also complete ~ ~Ne~ by (Please Print C~fy) I B, Date ~f D~llvery item 4 if Restricted Delivery is desired. · Print your name and addre-~ on the reverse ' SO that we can return the card to you. C. sign[a.~ [ a ),,1~. ~... r-) Agent · Aflach this card to the back of the mailpiece, X/,//, ~/~ [~ Adclmssee or on the front if space permits. 2. Artic~e Nurnber (c~py fmm serv~ce labeO Ps Form 381'1, J~ly 1999 D, Isdeiiver/eddressdifferefltfromitem 17 r'l yes If YES, enter delivery address below: i'-I No 7003 1660 0001 9208 1996 · Print your name and address on me reverse ....... so that we can return the card to you. or on the front if space permits. I, Nticle Adcir~-~ed to: 2. Article Number (Copy from service label) Ps Form 3811, July lggg D. Isdeiiv~yaddre~edt~Tere~tfrom~eml? OYes If YES, enter delivery address below: i'-I No 7003 1660 0001 9208 2009 Domestic Return Receipt · Complete items 1, 2, and 3. AJso complete A. ~eceive~ by (P~ase ~ Cklady) I B. Date of Delivery J Print your name and add.ss on the ~ve~e ~ ..... ~ ..... so that we can return the ca~ to you. C. S~g~tum ~ ~ / ~ ~ B A~achthisc~to~ebackof~em~lpiece, ~ [ I~1[/~, (~. ~/A ~ct or on the front if space ~mits. " ~ ~ I ~ ~ ~A~ 3. Sewice Typ~ J~ Certified Mail r-I Express Mail /-I Registemcl ~'1 Return Receipt f~r Merchandise I'-; Insured Mail [~ C,O,D. ~ -- 4, Restricted Delivery? (Extra F~e) r'l Yes 2. ~ic~e.um~yf~o~a~ 7003 t680 0001 9208 20t6 PS Form 381 1, July 1999 Domestic Return Rsceipt · Complete items 1, 2, and 3. Also complete A. Received by (P~ase P~fnt ~) J B. Dat~fzOe~K, ery item 4 if Restricted Delivery is desired. J · Print your nome arid address on the reverse ' so that we can return the card to you. C. Signature · Attach this card to the back of the mailp~ece, or on the front if space permits. 1. Article Addressed to: YES, ente~ detiw~ef-e~dress below: C] No 7003 1680 0001 9208 2023 · Complete items 1, 2, and 3. Also complete /tern 4 if Restricted Delivery Is desired. · Print your nome and address on the reverse so that we can return the card to you. · Attach this card to the back of the mallpiece, or on the front if space pen'nits. 1. Article Addressed to: 2. Article Number (Copy from ~ervice PS'Form 3811, July 1999 Received by ~ ,Odnt C/esdy) Date of D~Ne~ 3. Service ~pe ~ Certified Mall t-I Ex.ess Mall r-~ Registered I'1 Return Receipt for Merchandise i"} Insu~cl Mall 1'3 C.O.D. 4. Restricted Oellvery? (Extra Fee) [] Yes Domestf~ Return Receipt 102565.00.M-0952 · Comptete items 1.2. and 3, ,~so complete item 4 ~ R~ ~N~ · d~, I ~y~ ~ ~ ~the ~ ~ that we ~ ~ ~e ~ to y~. 2. AnlcleNumberlCop,y~s~,'~=e,~R ', PS Form 3811, Ju~y 1999 7003 1680 0001 9208 2047 DAVID A KRULAC and DIANE E. KRULAC, Husband and Wife, Appellants, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee, : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : : No. 2003-6228 : : TAX PARCEL NO. 01-22-0536-036 ANSWER AND NOW, comes Cumberland County Board of Assessment Appeals and County of Cumberland, by Stephen D. Tiley, Assistant Cumberland C~unty Solicitor for tax matters, and files this Answer, of which the following is a statement: 1. Admitted. 2. Admitted. (The address should be correctly stated as 40 South 18'h Street.) 3. Admitted. By way of further Answer, the Board of Assessment Appeals reduced the assessment from $95,410.00 to $79,030.00. The within appeal being de novo, the assessment appealed is the pre-existing value of $95,410.00. 4. Admitted in part. Denied in part. It is admitted that Appellants have appealed, it is denied that they have a legitimate basis for their appeal. Whether or not Appellants are "aggrieved" is a conclusion of law to which no responsive pleading is required. 5. Denied. The averments of this paragraph of the Notice of Appeal of Decision constitute a conclusion of law to which no responsive pleading is required. 6. Denied. The averments of this paragraph of the Notice of Appeal of Decision constitute a conclusion of law to which no responsive pleading is required. Krulac v, Cumb, Cty. Board of Asessment Appeals -Answer Page I of 2 7. Denied. The averments of this paragraph of the Notice of Appeal of Decision constitute a conclusion of law to which no responsive pleading is required. 8. Admitted. It is admitted that the Court has jurisdiction, however, the more appropriate citation is to Section 704 of The Fourth to Eighth Class County Assessment Law (72 P.S. §5453.704) which is the more specific, and therefore controlling section over Section 518.1 of The General County Assessment Law. WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals and County of Cumberland, prays Your Honorable Court for a Decision denying Appellant's appeal for setting the value of the subject real estate at $95,410.00, or such greater amount as the Court may deem just and proper. Dated:~ Respectfully submitted, Stephen D. ~'iley, Esquire Attorney for Respondent 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 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. D at e d~::(Z~-t.Cc~f~/~ 2,-¢Of.g Bonnie M. Mahoney, Chief Assessor Krulac v. Cumb. Cty. Board of Asessment Appeals - Answer Page 2 of 2 DAVID A KRULAC and DIANE E. KRULAC, Husband and Wife, Appellants, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA No. 2003-6228 TAX PARCEL NO. 01-22-0536-036 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 pm-paid, addressed to: James A. Diamond, Esquire JOHNSTON & DIAMOND Attorney for Appellant 150 Corporate Center Dr., Suite 100, P.O. Box 98 Camp Hill, PA 17011 Donn L. Snyder, Esquire SAUL EWING, LLP Attorney for Camp Hill Borough 2 N. Second St., 7~ Floor Harrisburg, PA 17101 Richard W. Stewart, Esquire JOHNSON, DUFFIE, STEWART & WEIDNER Attorney for Camp Hill School District 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 ~Steph6n D. Tiley'~, E:qu~ire~ Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 DAVID A. KRULAC AND DIANE E. KRULAC, HUSBAND AND WIFE, Appellants CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE cOURT OF COMMON PLEAS cUMBERLAND coUNTY, PENNSYLVANIA No. 03-6228 : : Tax ParcelNo. 01-22-0536-036 : (40 S. 18t~ Street, Camp Hill) ORDER AND NOW, this [6 '. day of June, 2004, upon consideration of the within Stipulation and Joint Motion for Agreed Order, it is hereby ORDERED that the request of Taxpayers/ Appellants, David A. Krulac and Diane E. Krulac, to voluntarily withdraw and discontinue their above-referenced Tax Assessment Appeal to the October 29, 2(}03 Determination of the Cumber- land County Board of Assessment Appeals regarding the subject property at 40 South 18th Street, Camp Hill, Cumberland County (Tax parcel No. 01-22-0536-036) is granted, and this Appeal is hereby discontinued, and the said October, 2003 Order of the Cumberland County Board of As- sessment Appeals shall be considered final. Each party shall bear its own costs. BY THE COURT:/ KE/~ A. I-IESS, J. DAVID A. KRULAC AND DIANE E. KRULAC, HUSBAND AND WIFE, Appellants CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 03-6228 Tax Parcel No. 01-22-0536-036 (40 S. 18th Street, Camp Hill) STIPULATION AND JOINT MOTION FOR ORDER AUTHORIZING THE WITHDRAWAL AND DISCONTINUANCE OF TAX ASSESSMENT APPEAL BY TAXPAYERS/APPELLANTS AND NOW, this First day of June, 2004, it is hereby agreed and stipulated between the Taxpayers/Appellants, David A. Krulac and Diane E. Kmlac, through their attorneys, James A. Diamond, Esquire and the law firm of Johnston & Diamond, P.C., and Appellees, the County of Cumberland and the Cumberland County Board of Assessment Appeals, by Steven D. Tiley, As- sistant Cumberland County Solicitor for Tax Matters, as follows: 1. Taxpayers/Appellants, David A. Kmlac and Diane E. Krulac, filed a Notice of Appeal on or about December 1, 2003, with this Honorable Court, appealing the October 29, 2003 Decision of the Cumberland County Board of Assessment Appeals determining that the applicable fair market value of the Subject Property located a~I 40 South 18th Street, Camp Hill, Cumberland County, Pennsylvania (Parcel No. 01-22-0536-036), for year 2004 was $79,030.00. 2. Taxpayers/Appellants timely served the Notice of Appeal upon Appellees and taxing bodies West Shore School District and Lower Allen Township. Such service is reflected in the Affidavit of Return of Service filed in this matter by Appellants on December 11, 2003. 3. Appellees, the County of Cumberland and the Cumberland County Board of As- sessment Appeals, on or about January 15, 2004, filed an Answer to the Notice of Appeal. West Shore School District and Lower Allen Township did not intervene in this matter, and the time for intervention has passed. 4. This Assessment Appeal relates to the market value of the Subject Property appli- cable to the year 2004, and was originally filed by Taxpayers/Appellants with the Cumberland County Board of Assessment Appeals. 5 Appellants, with the concurrence of Appellees, wish to voluntarily withdraw and discontinue their instant Appeal, leaving the said October 29, 2003 Decision of the Cumberland County Board of Assessment Appeals as a final and binding determination. 6 Each party to this Appeal shall bear its own costs. WHEREFORE, the parties respectfully request that this Honorable Court issue an Order authorizing Appellants' voluntary withdrawal and discontinuance of their instant Tax Assess- ment Appeal. APPELLANTS, DAVID A. KRULAC and DIANE E. KRULAC: Dated: June 2, 2004 ~. I.D. No. 4'.3902 Attorney for Appellants JOHNSTON & DIAMOND, P.C. Suite 100, 150 Corporate Center Drive Post Office Box 98 Camp Hill, Pennsylvania 17001-0098 (717) 975-5500 APPELLEES, CUMBERLAND COUNTY AND CUMBERLAND COUNTY BOARD OF AS SES SMENT APPEALS: Pa. I.D. No. 32318 Attorney for Appellees F~Y & TmEY 5 South Hanover Street Carlisle, Pennsylvania 17013 (717) 243-5838 2