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HomeMy WebLinkAbout03-6230DAVID 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 '- (~ 23r~ Tax Parcel No. 13-24-0797-041 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 f'J~aES A. DIAMOND ~-t~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. 13-24-0797-041 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 8 Walnut Lane, Lower Allen Township, Cumberland County, Pennsylvania, and designated as Parcel Number 13-24-0797-041. 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 Cormnonwealth 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 8 Walnut Lane, Lower Allen Township, Cumberland County, Pennsylvania, which is designated as Tax Parcel Number 13-24-0797-041 (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 heating that was held on or about October 27, 2003, determined that the applicable fair market value, or actual value, of the Subject Property was $97,900.00. 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 $74,500.00. 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 $74,500.00. 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 $74,500.00, 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 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 $74,500.00. 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 ~ I.D. No. 43902 Attorneys for Appellants, David A. Krulac and Diane E. Krulac 3 EXHIBIT A FRX NO. ~ Cumberland County Board of Assessment Appeals Old Courthouse One CourthOuse Square Carlisle, PA 17013 (7t7) 240-6350 (711)240-6354(fax) Lloyd W, Bu~her R. Fred Hefeiflnger BONNIE M, MAHONEY Chlef A~e~or STEPHEN D, TILEY Ae~lstant So//eJfor DECISION ORDER MAILING DATE: October 29, 2003 PARCEL NUMBER: 13-24-0797-64 I. 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 the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 10/27/2003 DATE DECISION RENDERED: I0/29/2003 EFFECTIVE FOR TAX YEAR: 2004 DECISION RENDERED: Withdrawn By Applicant Abandoned For Failure To Appear Denied. No Change Approved Review Appraiser's Changea Revised Assessment Based on Hearing Other; TOTAL VALUE Old Assessed Value: New Assessed Value: FAIR MARKET CLEAN AND GREEN 102,640 NOT g?,gg0 APPLICABLE CLEAN AND GREEN STATUS Any per,on aggr(eve~ by the order of the Bo Pleaa by fl/Ir~g a petition in the Pr,~.....,..,...,~r~.°f Assessment may appeal to t C ~" '~,,~,=,y = o~lce ~ or ha~ ~,_ . he ourt of Comm~ Cum~and Counfy Cou~houee is closed Thu~ey. Nov 27, 2003 ~ ;r~ay, Nov. 28, 2003, The*f°ma"~ealsmu. t~f#e~Onor~fomMonday,~:c'~'='~uvem~e~26,2~3,(~leesen°te: I, 2~3.) VERIFICATION I, DAVID A. KRULAC, hereby verify that the statements contained in the foregoing Notice of Appeal are true 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. Dated: DAVID A. KRULAC 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 Coanty, 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. 70031680000192082054) Board of Directors West Shore School District 507 Fishing Creek Road New Cumberland, PA 17070 (Cert. Mail No. 70031680000192082061) Lloyd Bucher, Chairman Lower Allen Twp, Board of Commissioners 1993 Hummel Avenue Camp Hill, PA 17011 (Cert. Mail No. 70031680000192082078) Stephen Miner, Esquire c/o Lower Allen Township 1993 Hummel Avenue Camp Hill, PA 17011 Dated: December 1, 2003 A. DIAMOND, ESQUIRE 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- (..2:1o Tax Parcel No. 13-24-0797-041 ORDER AND NOTICE A Notice of Appeal has been filed in the Court of Common Pleas of Cumberland County by David A. Krulac and Diane E. Kmlac appealing the Decision of mailing date October 29, 2003, of the Cumberland County Board of Assessment Appeals relating to the real estate tract located at 8 Walnut Lane, Lower Allen Township, Cumberland County, Pennsylvania and desig- nated as Parcel Number 13-24-0797-041. A hearing de novo will be held in Courtroom ~Z of the Court of Common Pleas, Cumberland County, One Courthouse Square, Carlisle, Pennsylvania, on '~ ~ / , 200~ , at 0; YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE OF- FICE SET FORTH BELOW TO FIND WHERE YOU CAN GET LEGAL HELP: Cumberland County Bar Association 2 Liberty Avenue Carlisle, PA 17013 (717) 249-3166 or 1-800-990-9108 Dated: BY THE COURT: / DAVID A. KRULAC AND DIANE E. KRULAC, HUSBAND AND WIFE, Appellants CUMBERLAND COUNTY BO/mD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 03-6230 Tax Parcel No. 13-24-0797-041 AFFIDAVIT OF RETURN OF SERVICE BY MAIL OF NOTICE OF APPEAL I, James A. Diamond, Esquire, depose and say as follows: l. On December 1, 2003, a tree and correct copy of the Notice of Appeal filed on December 1, 2003, by David A. 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. 70031680000192082054) Board of Directors West Shore School District 507 Fishing Creek Road New Cumberland, PA 17070 (Cert. Mail No. 70031680000192082061) Lloyd Bucher, Chairman Lower Allen Twp. Board of Commissioners 1993 Hummel Avenue Camp Hill, PA 17011 (Cert. Mail No. 70031680000192082078) Stephen Miner, Esquire c/o Lower Allen Township 1993 Hummel Avenue Camp Hill, PA 17011 December 10, 2003 Page 2 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. JOHNSTON & 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 Dated: December 10, 2003 EXHIBIT A II Complete items 1, 2, and 3. Aisc complete A. R~eceivecl ~y ~(Please Print C~a]iy) I B. Date of Delivery item 4 if Restricted Delivery is desired. //r~ t= ~/.//~-'~ ~-----7c~.~ ~ · Prier your name and address on the reverse so that we can return the card to you. · Attach this card to the back of the mailpiece, or on the front if space permits, 1. Article Addressed to: 2. A~ticle Number (Copy from service label) 7¢,a :1 /&8'a aaa/ PS Form 381 1, July 1999 C. Signa re X % [] Addressee D. Js ddive~yaddmssdiffem~t fromltern 17 [] Yes If YES, enter delivery address below: ~ No 4. Restflcted DeiivsG/? (Extra Fae) I-1 yes Domestic Return Receipt 10259fi-00-M-09~2 · Complete items 1, 2, and 3. Aisc complete item 4 if Restricted Delivery is desired. · Print your name and address on the reverse so that we can return the card to you. · Attach this card to the back of the mailpiece, or on the front/f space permits. 1. Article.~ldressed to: Ps Form 3811, Ju~/1999 X t D .,~dressee 3. Service Type ~3~ Oertifled Mail [] Express Mail I-I Registered ri Retum Receipt for Memha~:lise r-] Insured Mail I~ C.O.D. 4. Restricted Delivery? (Exffa Fee) r-I Yes 7003 1680 0001 9208 1996 Domestic Return Receipt item 4 if Restricted Delivery is desired. ~.~'-~.~ · Print your name and address on the reverse - ' ........ ' sO that we can return the card to you. C. Sig , I Affach this card to the back of the mailpiece, or on the front if space permits. 1. Nth=b, Addressed to: F~ ¢ t~y PS Form 3811, July 1999 3. Service Type ~ certified Mail r'~ Express Ma'1 [] RegIstered [] Return Receipt for Mercha~diee 4. Restricted Delivery? (Extra Fee) [] Yes 7003 1680 0001 9208 2009 Domestic Return Receipt 102595-00-M-0952 · Complete items 1, 2, and 3./Uso complete item 4 if Restricted Deliver/is desired. · Print your name and address on the reverse so that we can return the card to you. · Attach this card to the back of the mailpiece, or on the front if space permits. 1. Article Addressed to; 2. Article Number (Copy from service libel) A. Received by (P~ase Print Clearly) B. Date of [~ivety C. ~ig~at~re D. ~sdaiJveryeddmssdh?e~entfr~Remlf I-I Yes 7003 1680 0001 9208 2054 PS Form 3811, July 1999 Domestic Return Receipt · Complete items 1, 2, and 3, Also complete A~,~le~eived by ple~-/nt C/ear/y/ J ~, ~te ~i~ ~ ~nt your n~e and ~d~ on the mveme ~ ~j ~ mc~ y.~--v~ · A~ach this ~ to the back ~ the mailpi~e, ~ ~ ~) ~ Ag~t 2. ~ti~le Number (Copy from s~rv/ce/abe/) PS Form 3811, ju~ 19~ If YES, enter delivery address below: F"I No 3. Se~Ace Type J~ Certified Mail ri Express Mail 7003 1680 0001 9208 2061 replete items 1, 2, and 3. Also comptete A.~ved so that we can reflJrn the ca~t to you C. Signature · ^..ch this ~ to the ~.~ ~ fha m~,p~ce, x /-/-1 a,,~t or on the front if space permits, /'"J'--.//,~-~ -- Om~p 14/% Pn. 2. Ar'dole Number (Copy from service libel) PS Form ~811, July 1999 D, Isde~eddmesdtff~r~tbomitem 17 r'l yes If YES, e~ter bellve~ aOglmss below: t"] No 3. Service Type J~ Certified Mail t-I Express Ma~ 7003 1680 0001 9206 2078 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. 2003-6230 TAX PARCEL NO. 13-24-0797-041 ANSWER AND NOW, comes Cumberland County Board of Assessment Appeals and County of Cumberland, by Stephen D. Tiley, Assistant Cumberland County Solicitor for tax matters, and files this Answer, of which the following is a statement: 1. Admitted. 2. Admitted. 3. Admitted in part. Denied in part. By way of further Answer, the Board of Assessment Appeals reduced the assessment from $102,640 to $97,990.00. (Not $97,900.00 as stated by Appellant.) The within appeal being de novo, the assessment appealed is the pre-existing value of $102,640.00. 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. Krulac v. Cumb. Cry. Board of Asessment Appeals - Answer Page 1 of 3 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. 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 fnr a Decision denying Appellant's appeal for setting the value of the subject real estate at $102,640, or such greater amount as the Court may deem just and proper. Respectfully submitted, pen D. 'l~ley, -Esquire Attorney for Respondent 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 Krulac v. Cutnb. Cty. Board of Asessment Appeals - Answer Page 2 of 3 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: Bonnie M. Maho~ey, Chief A~s~s~or -d~ Krulac v. Cumb. Cry. Board of Asessment Appeals - Answer Page 3 of 3 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. 2003-6230 TAX PARCEL NO. 13-24-0797-041 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: James A. Diamond, Esquire JOHNSTON & DIAMOND Attorney for Appellant 150 Corporate Center Dr., Suite 100, P.O. Box 98 Camp Hill, PA 17011 Steven P. Miner, Esquire METZGER WICKERSHAM Attorney for Camp Hill Borough 3211 North Front Street Harrisburg, PA 17110 Joanne D. Sommer, Esquire EASTBURN & GRAY, P.C. West Shore Area School District 60 East Court Street P.O. Box 1389 Doylestown, PA 18901-4350 Stephen I~. Tiley, Esquire 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 VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW 03-6230 CIVIL TAX PARCEL NO. 13-24-0797-041 ORDER AND NOW, this ! ~' day of February, 2004, at the request of counsel, hearing in the above captioned matter set for March 1, 2004, is continued to Monday, April 5, 2004, at 1:30 p.m. in Courtroom Number 4, Cumberland County Courthouse, Carlisle, PA. BY THECOURT, ~James A. Diamond, Esquire For the Appellants ,/Stephen D. Tiley, Esquire For the Appellee :rlm KCnA. Hess, J. / DAVID A. KRULAC AND DIANE E. KRULAC, HUSBAND AND WIFE, Appellants CUMBERLAND COUNTY BOARD OF ASSESSIVlENT APPEALS, Appellee IN THE COURT O]? COMMON PLEAS CUMBERLAND COUNTY~ PENNSYLVANIA No. 03-6230 Tax Parcel No. 13-24-0797-041 (8 Walnut Lane, Lower Allen Twp.) STIPULATION AND JOINT MOTION FOR ORDER AUTHORIZING THE WITHDRAWAL AND DISCONTINUANCE OF TAX ASSESSMENT APPEAL BY TAXPAYERS/APPELLANTS AND NOW, this 2nd day of April, 2004, it is hereby agreed and stipulated between the Taxpayers/Appellants, David A. Krulac and Diane E. Krulac, 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 Stephen D. Tiley, Assistant Cumberland County Solicitor for Tax Matters, as follows: 1. Taxpayers/Appellants, David A. Krulac and Diane E. Krnlac, 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 at 8 Walnut Lane, Lower Allen Township, Cumberland County, Pennsylvania (Parcel No. 13-24-0797-041), for year 2004 was $97,990.00. 2. Taxpayers/Appellar/ts 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 intepiene 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 on or about August 25, 20,03. 5. By Order dated February 17, 2004, a de novo ]hearing has been scheduled for April 5, 2004, before the Honorable Kevin A. Hess. 6. Appellants, with the concurrence of Appellees, wish to voluntarily withdraw and discontinue their instant Appeal, leaving the said October, 2003 Decision of the Cumberland County Board of Assessment Appeals as a final and binding deterrnination. 7. 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. Dated: April 2, 2004 APPELLANTS, DAVID A. KRULAC and DIANE E. KRULAC: /~M~ A. DIAMOND p.D. NO. 43902 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 2 APPELLEES, CUMBERLAND COUNTY AND CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS: Dated: April 2, 2004 ~PHEN'D. TILEY Pa. I.D. No. 32318 Attorney for Appellees FREY & TILEY 5 South Hanover SU'eet Carlisle, Pennsylvantia 17013 (717) 243-5838 CERTIFICATE OF SERVICE I, James A. Diamond, Esquire, hereby certify that I have this date served the foregoing Stipulation upon the following by depositing a copy of the same in the United States Mail, first class postage prepaid, addressed as follows: Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 (Attorneys for Cumberland County and Board of Assessment Appeals) Board of Directors West Shore School District 507 Fishing Creek Road New Cumberland, PA 17070 Steven P. Miner, Esquire Metzger Wickersham Knauss & Erb, P.C. 3211 North Front Street P. O. Box 5300 Harrisburg, PA 17110-0300 (Attorneys for Lower Allen Township) Dated: April 5, 2004 A~s A. DIAMOND, ESQUIRE 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. 03-6230 Tax Parcel No. 13-24-0797-041 (8 Walnut Lane. Lower Allen Twp.) STIPULATION AND JOINT MOTION FOR ORDER AUTHORIZING THE WITHDRAWAL AND DISCONTINUANCE OF TAX ASSESSMENT APPEAL BY TAXPAY-ERS/APPELLANTS AND NOW, this 2~d day of April, 2004, it is hereby agreed and stipulated between the Taxpayers/Appellants, David A. Krulac and Diane E. Krulac, through their attorneys, James A. Diamond, Esquire and the law finn of Johnston & Diamond, P.C., and Appellees, the County of Cumberland and the Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Assistant Cumberland County Solicitor for Tax Matters, as follows: 1. Taxpayers/Appellants, David A. Krulac and Diame 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 at 8 Walnut Lane, Lower Allen Township, Cumberland County, Pennsylvania (Parcel No. 13-24-0797-041), for year 2004 was $97,990.00. 2. Taxpayers/Appellarfts timely served the Notice of Appeal upon Appellees and taxing bodies West Shore School District and Lower Allen Tov~aship. 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 on or about August 25, 2003. 5. By Order dated February 17, 2004, a de novo hearing has been scheduled for April 5, 2004, before the Honorable Kevin A. Hess. 6. Appellants, with the concurrence of Appellees, wish to voluntarily withdraw and discontinue their instant Appeal, leaving the said October, 2003 Decision of the Cumberland County Board of Assessment Appeals as a final and binding determination. 7. 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. Dated: April 2, 2004 APPELLANTS, DAVID A. KRULAC and DIANE E. KRULAC: p~.DA. DIAMOND · No. 43902 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 ASSESSMENT APPEALS: Dated: April 2, 2004 g~PHEN'D. TILEY Pa. I.D. No. 32318 Attorney for Appellees FREY & TILEY 5 South Hanover Street Carlisle, Pennsylvarfia 17013 (717) 243-5838 CERTIFICATE OF SERVI[CE I, James A. Diamond, Esquire, hereby certify that ! have this date served the foregoing Stipulation upon the following by depositing a copy of the same in the United States Mail, first class postage prepaid, addressed as follows: Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 (Attorneys for Cumberland County and Board of Assessment Appeals) Board of Directors West Shore School District 507 Fishing Creek Road New Cumberland, PA 17070 Steven P. Miner, Esquire Metzger Wickersham Knauss & Erb, P.C. 3211 North Front Street P. O. Box 5300 Harrisburg, PA 17110-0300 (Attorneys for Lower Allen Township) Dated: April 5, 2004 APR 0 7 2004 DAVID A. KRULAC AND DL~NE E. KRULAC, HUSBAND AND WIIOE, Appellants CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 03-6230 Tax Parcel No. 13-24-0797-041 (8 Walnut Lane, Lower Allen Twp.) ORDER AND NOW, this ~f' day of April, 2004, upon consideration of the within Stipulation and Joint Motion for Agreed Order, it is hereby ORDERED that the request of Taxpay- ers/Appellants, David A. Krulac and Diane E. Krulac, to voluntarily withdrawal and discontinue their above-referenced Tax Assessment Appeal to the October 29, 2003 Determination of the Cumberland County Board of Assessment Appeals regarding the subject property at 8 Walnut Lane, Lower Allen Township, Cumberland County (Tax Parcel No. 13-24-0797-041) is granted, and this Appeal is hereby discontinued, and the said October, 2003 Order of the Cumberland County Board of Assessment Appeals shall be considered final. Each party shall bear its own costs. BY THE COURT: