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Home My WebLink About08-1953Francis J. Hoegen, Esquire/55667 HOEGEN & ASSOCIATES, P.C. 152 South Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 (570) 820-3332 ATTORNEY FOR PETITIONERS ABF FREIGHT SYSTEMS, INC., Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY CIVIL ACTION - LAW vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT and MIDDLESEX TOWNSHIP, NO. /)RS3 of 2008 Respondents AMENDED CERTIFICATE OF SERVICE I, Francis J. Hoegen, Esquire, hereby certify that on the 27' day of March, 2008, I served a copy of the Petition for Appeal by First Class United States Mail, postage prepaid addressed to: CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE, PA 17013-3387 BY: 152 S\Fi1?t>?cli P.O. B x 34 Wilkes-Barre, PA (570) 820-3332 BEN, ESQUIRE Street 18703-0346 PALinda\Tax AppealAABMinnbedand Co\COS.Petition.Amendedwpd 1 co . ,l s 3: P. Francis J. Hoegen, Esquire/55667 HOEGEN & ASSOCIATES, P.C. 152 South Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 (570) 820-3332 ATTORNEY FOR PETITIONERS ABF FREIGHT SYSTEMS, INC., Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT and MIDDLESEX TOWNSHIP, Respondents CIVIL ACTION - LAW NO. (Q53of 2008 PETITION FOR APPEAL FROM THE DECISION OF THE BOARD OF ASSESSMENT APPEALS OF Cumberland COUNTY AND NOW COMES, ABF Freight Systems, Inc., by and through its counsel, Hoegen & Associates, and files this Petition for Appeal from the Board of Assessment Appeals of Cumberland County, and in support thereof avers as follows: 1. ABF Freight Systems, Inc., ("Petitioner") is a business with an address of PO Box 10048, Fort Smith, AR 72917. 2. Petitioner is the owner of certain parcels, together with all improvements, designated with Parcel Numbers 21-07-0463-003 & 009 ("Premises") 3. Respondent, Board of Assessment Appeals of Cumberland County ("Board"), is a board for assessment and revision of taxes within the general assessment law of the Commonwealth of Pennsylvania. 4. The Premises are located within the boundaries of Cumberland County, Middlesex Township and Cumberland Valley School District. A true and correct copy of this Petition shall be served forthwith upon the municipalities and school district. 5. For the purposes of the 2008 tax year, the Board assessed the Premises, which is designated with Parcel Numbers 21-07-0463-003 & 009 as follows: $8,038,800 6. On or about July 20, 2007, Petitioner filed a Commercial Industrial Appeal Form with the Cumberland County Board of Assessment Appeals. 7. On February 21, 2008 a hearing was held before the Board. 8. On February 25, 2008 the Board issued a decision denying a reduction of the tax assessment for Parcel Numbers 21-07-0463-003 & 009. A true and correct copy of the Board Decision Notice is attached hereto as Exhibit "A" and incorporated herein by reference. 9. Petitioner alleges that the decision is improper, unsatisfactory and unlawful for one or more of the following reasons: a. The assessment on Petitioner's property is substantially higher than assessments of comparable properties in the taxing district. b. The assessment is based upon an erroneous determination of the fair market value, particularly as it concerns Petitioner's property. c. The value determination by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause of the 14`' Amendment of the United States Constitution. d. The impact of the assessment bears unequally on the Petitioner when compared to the assessment of properties of the same class. e. When related to assessments of similarly situated property owners, the assessment of the property of the Petitioner 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 the 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 district. j. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market value of the Premises as multiplied by the state mandated ratio and determined by the State Tax Equalization Board. 2 k. The assessment lacks uniformity. 1. The assessment is discriminatory. m. The assessment is otherwise unjust and inequitable. WHEREFORE, Petitioner requests this Honorable Court reverse the Decision of the Cumberland County Board of Assessment Appeals, reduce the assessment and thereafter make all necessary orders and decrees to effectuate said Decision. BY F WB4 OEGEN, ESQUIRE I klin Street PWilkes -Barre, PA 18703-0346 (570) 820-3332 P:\M\Linda\Tax Appeals\ABF\Cumberland Co\Petition.wpd 3 0 VERIFICATION I, Francis J. Hoegen, Attorney for ABF Freight Systems, Inc., hereby verify that the statements made in the foregoing Petition are true and correct to the best of my knowledge, information and belief. I understand that false statements herein are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsificati4 DATE: March 26, 2008 G:\M\Lmda\Tax Appeals\AWCumberland CoWerification.wpd EXHIBIT "A" ' CLimberland County Board of Assessment Appeals Old Courthouse One Courthouse Square (717) 240-6350 Carlisle, PA 17013 (717) 240-6354 (fax) Board of Assessment Appeals BONNIE M. MAHONEY Lloyd W. Bucher Chief Assessor R. Fred Hefelfinger Sarah Hughes STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: February 25, 2008 PARCEL NUMBER: 21-07-0463-003. ABF FREIGHT SYSTEM FRANCIS J HOEGEN, ESQ 152 SOUTH FRANKLIN STREET WILKES-BARRE PA 18701 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: 02/21/2008 DATE DECISION RENDERED: 02/25/2008 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: TOTAL VALUE Old Assessed Value: New Assessed Value: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] Denied - No Change [ ] Approved Review Appraiser's Changes [ j Revised Assessment Based on Hearing [ ] Other: FAIR MARKET 8,038,800 8,038,800 CLEAN AND GREEN NOT APPLICABLE CLEAN AND GREEN STATUS 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 March 26, 2008. Francis J. Hoegen, Esquire/55667 HOEGEN & ASSOCIATES, P.C. 152 South Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 (570) 820-3332 ATTORNEY FOR PETITIONERS ABF FREIGHT SYSTEMS, INC., IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY Petitioner CIVIL ACTION - LAW VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND NO. of 2008 COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT and MIDDLESEX TOWNSHIP, Respondents CERTIFICATE OF SERVICE I, Francis J. Hoegen, Esquire, hereby certify that on the IV day of March, 2008, I served a copy of the Petition for Appeal by First Class United States Mail, postage prepaid addressed to: CUMBERLAND COUNTY BOARD OF EDWARD L. SCHORPP, ESQ. ASSESSMENT APPEALS Solicitor, Cumberland County LUZERNE COUNTY COURTHOUSE COURTHOUSE 200 NORTH RIVER STREET ONE COURTHOUSE SQUARE WILKES-BARRE, PA 18711-1001 CARLISLE, PA 17013-3387 JERRY R. DUFFIE, ESQUIRE KEITH O. BRENNEMAN, ESQUIRE Solicitor, Cumberland ValleySchool District Solicitor, Middlesex Township 301 MARKET STREET 44 WEST MAIN STREET PO BOX 109 PO BOX 318 LEMOYNE, PA 17043-0109 MECHANICSBURG, PA 17055-6249 BY: F . IGEN, ESQUIRE 152 uth Fra in Street P.O. ox 346 Wilkes-Barre, PA 18703-0346 (570) 820-3332 P:\MU.inda\Tax Appeals\ABnCumberland Co\COS.Petition.wpd 11 9-3. R • 00 n ?y rrAT ?v?hl Vl t? V/ 0 V V ?^? hJ -TI )ti,1 C. TT -j .< ABF FREIGHT SYSTEMS, INC. IN THE COURT OF COMMON PLEAS OF Petitioner CUMBERLAND COUNTY, PENNSYLVANIA vs. CIVIL ACTION - LAW NO 08-1953 CIVIL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT and : MIDDLESEX TOWNSHIP, Respondents IN RE: PETITION FOR APPEAL FROM THE DECISION OF THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY ORDER AND NOW, this y ` day of April, 2008, hearing in the above-captioned matter is set for Friday, June 20, 2008, at 9:30 a.m. in Courtroom Number 4, Cumberland County Courthouse, Carlisle, PA. BY THE COURT, Francis J. Hoegen, Esquire For the Petitioner Stephen Tiley, Esquire For C.C. Assessment Board ? Edward Schorpp, Esquire For Cumberland County ?Jerry R. Duffle, Esquire Solicitor, Cumberland Valley School District eorI*es 0r1.'? cLL MN' A-LkSNN3d vNnr-,) nr. 438R Z :01 WV ' - SO MOZ 3OLL?IJ ? Keith O. Brenneman, Esquire Solicitor, Middlesex Township rim • w 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 ABF FREIGHT SYSTEMS, INC. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Petitioner VS. CIVIL ACTION - LAW NO. 08-1953 CIVIL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT and MIDDLESEX TOWNSHIP Respondents ANSWER AND NOW, comes the Cumberland County Board of Assessment Appeals, and County of Cumberland, Pennsylvania, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer of which the following is a statement: 1. Admitted. 2. Admitted in part. Denied in part. Petitioner owns parcel number 21-07-0463- 003. Parcel ending 009 has been deleted and added to parcel ending 003. A copy of Petitioner's appeal form is attached hereto, marked Exhibit "A," and is incorporated herein by reference thereto as if fully set forth herein. Tax Parcel ending 009 was stricken on the appeal form, by the applicant. All of the land from both parcels is included in parcel ending 003. 3. Admitted. 4. Admitted. ABF Freight Systems - Assessment Appeal Page 1 of 3 5. Admitted in part. Denied in part. Parcel ending 003 is the only parcel which is a subject of this appeal. See paragraph 2 of this Answer. The assessment of Parcel 003 is $8,038,800 as stated by Petitioner. 6. Admitted in part. Denied in part. It is admitted that the Petitioner filed an assessment appeal on July 20, 2007. A copy of that appeal form is attached hereto as Exhibit A." That form concerns Parcel ending 003 alone. 7. Admitted. 8. Admitted in part. Denied in part. At the Hearing, Petitioner presented no evidence as to value. Therefore, the Petition was denied as set forth on the Decision Order attached to the Petition. However, this case, the Hearing on February 25, 2008, and the Decision order, only applied to the Parcel ending 003. See paragraph 2 of this Answer. 9. Denied. The averments of this paragraph, and each and every of its sub-lettered paragraphs, set forth conclusions of law to which no responsive pleading is required. WHEREFORE, Respondents, Cumberland County Board of Assessment Appeals, and County of Cumberland, pray Your Honorable Court for an Order denying the Petitioner's appeal or establishing the fair market value of the property known as Tax Parcel No. 21-07-0463-003 in such amount as the Court may deem just and proper. Dated: ?,-P-4' -,2,? :2,9,`_)Y Respectfully submitted, By _? e I- Stephen D. iley, Esquire Assistant Cumb. Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 ABF Freight Systems - Assessment Appeal Page 2 of 3 Yi /?j jd t ? -"v°i ? ` t l ? ? t« > ?i ? ? ?v ? , .j ?? ;i 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: </ z/mod Bo nie M. Mahoney, Chief Assessor ABF Freight Systems - Assessment Appeal Page 3 of 3 Ijul 01 2007 12:29PM WP LRSERJET FRX P. 3, CUM89RLAND COLMY ASWSSMEW APPttAt. - COMMEfiO" i INwWWRUU. Urrder Me pw*bm of Tarr dry pwoW sp *nd ty arry asaaarrreM drairMip p? SMW *Ago t d&ftm rd, h wilt 4 vM the %wd of NaaaenterK Appeals on or brbge 6aplarf?ar ttt. l3rroh staletrrarrt thel dstbrtek aeeewaant pMled km and the •&bm b Tftr ttr- vstd dW a d mtloa d mtdn and uhar b appeal fora hewing. No oppd W" br Arend by #w board urAm appeNattt sbA9mt tthd ft sppW dad rw *W dooummU art or bator? Septembw tat, w rat bNh by tam. • M kwhi ee %mv d*kb record Ownegs) Nerve , arl=sas Beat? ig= Wt2W, InC. Adds" IM)l aarrigIbl? im Palm Carlisle. FA 17013 Bit .. oca*m d Property &6jsa of Appeal:... 2001 Rarrisbursa Pike Middlesex -Tw2. tV?tribrr SMaat emoTo-wv Asse"m Tax Map Identgocaft t#: 71-QZ-Q463.QD3 s i Assessment Appealed 8, 038, 800 OpWm of MarW vatw d tt?is Pmpsttq to be provided in appraisal pats Pwvhased -1112/96 Pwctrase Prlc& 3.850,000 Amoudd Fire trrdumm 2.900.000 Stets masons i"I"this appow. Mom= in exgmsiyt. PIOPmh Type: Cho* and CompM6s Prvpsr ClosslfboOm use warehouse erm square Ft,. 721497 Square Ft. Pantable Ikea Owrw Oooupled Tennant Occupied Otto: Indust wl Other. N Leased: Annual Rent Dale Contbvclsd 1984 Grote Square FL titgtrare A. Rentable Ares Owttot C)Xupled Tennant Ocoupled 9 Ummd: Am" Rant Date Constructed TOW $ **M R. Square FL PAM" Ar" Square FL Mani Anna Otirtret Ogled Twwt OoarpNd N Leased: Annual Red Low Type: Not Ore" Combi<tation Date Condruded Use Grass Squaw Ft. Oww Occupied TOMM O0vA*d lI Leased: AmvjW Rent Date Coembucted 'ATTACH LAIR' i VEAR$ Wt:0Y8 k EXM411 sTATEt+AEM Oft COMPLUE M AITACNED POMM A EXILE PORU* CwWftto of Appeal Ywe hrreby dedars rt>wour (ndrrrdor? b appeal h?om (I+e arAaatsd vsMuttorr d the property dsaafbed dhow and do ttareby vet>ftr thst the slatwrranb cords egged atro Inre and oaraaL t urdsratandM?d Was statenrMs haroh eta rtrsdn aub?et to we perretMas of tE Ps. t:.8. Sadirn,?r100? i0 tirwyorn ad?lpitlon b wtho?ta. wed: X 1(,'L-.?r c? L L? ?` ?J t3atw 3 u1 Owrn*) of RM#d Phone 0, (ow,Ay Toe) 570-820-333,j. ?iodoee Of Owft procsedrgs SW be mated to: lylfl_gi Use tin N61t?e: Francis J. Hoegen r . 8 jAam?D 9? 7.x, S- Erar,LlclIn at, V-?Wy RECERLD JUL 2 0 2007 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 ABF FREIGHT SYSTEMS, INC. . IN THE COURT OF COMMON PLEAS OF . CUMBERLAND COUNTY, PENNSYLVANIA Petitioner VS. CIVIL ACTION - LAW NO. 08-1953 CIVIL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT and MIDDLESEX TOWNSHIP Respondents 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: Francis J. Hoegan, Esquire Attorney for Petitioner Hoegan & Associates, P.C. 152 South Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 Keith O. Brenneman, Esquire Solicitor for Hampden Township Snelbaker & Brenneman 44 West Main Street Mechanicsburg, PA 17055 Jerry R. Duffie, Esquire Solicitor for Cumberland Valley School District Johnson, Duffie, Stewart & Weidner 301 Market Street Lemoyne, PA. 17043 Date: " ,f r SCephen D. Tiley, Esquire Attorney for Plaintiffs 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 IN 5 , .nl ?V F) 0 :C, >4d ZZ ?d 2 u U7 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 ABF FREIGHT SYSTEMS, INC. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Petitioner CIVIL ACTION - LAW VS. NO. 08-1953 CIVIL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT and MIDDLESEX TOWNSHIP Respondents MOTION FOR CONTINUACE AND NOW, comes the Cumberland County Board of Assessment Appeals, and County of Cumberland, Pennsylvania, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Motion for Continuance, of which the following is a statement: 1. By Order dated April 4, 2008, the Court set a Hearing date for Friday, June 20, 2008, in Courtroom No. 4. 2. The Petitioner and the Respondent are still gathering their valuation evidence and do not anticipate having all of that evidence by June 20, 2008. To date, only the Cumberland County Board of Assessment Appeals, and County of Cumberland has entered an appearance as a Respondent. 3. The undersigned, with the concurrence of counsel for the Petitioner, asks that the June 20, 2008 Hearing be cancelled, and that the Hearing be re-scheduled at a time on or after September 1, 2008. ABF Freight Systems - Motion for Continuance Page I of 2 WHEREFORE, Movant, Cumberland County Board of Assessment Appeals, and County of Cumberland, pray Your Honorable Court for an Order canceling the June 20, 2008 hearing and re-scheduling that Hearing for a date on or after September 1, 2008. Dated: /'s"- az"e Respectfully submitted, 00-or- - By -? ? ?? Stephen D. iley, Esquire Assistant Cumb. Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 ABF Freight Systems - Motion for Continuance Page 2 oft 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 ABF FREIGHT SYSTEMS, INC. : IN THE COURT OF COMMON PLEAS OF . CUMBERLAND COUNTY, PENNSYLVANIA Petitioner VS. : CIVIL ACTION - LAW . NO. 08-1953 CIVIL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT and MIDDLESEX TOWNSHIP Respondents CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the Motion for Continuance by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Francis J. Hoegan, Esquire Attorney for Petitioner Hoegan & Associates, P.C. 152 South Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 Keith O. Brenneman, Esquire Solicitor for Hampden Township Snelbaker & Brenneman 44 West Main Street Mechanicsburg, PA 17055 Jerry R. Duffie, Esquire Solicitor for Cumberland Valley School District Johnson, Duffie, Stewart & Weidner 301 Market Street Lemoyne, PA 17043 Date: _ ?.. ` 7 Stephen D. Tiley, Esquire Attorney for Plaintiffs 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 -T Ali .t7 1 MAY ] ?nn? 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 ABF FREIGHT SYSTEMS, INC. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Petitioner , CIVIL ACTION - LAW VS. NO. 08-1953 CIVIL CUMBERLAND COUNTY BOARD OF ASSESSMENT , APPEALS, CUMBERLAND COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT and MIDDLESEX TOWNSHIP Respondents ORDER AND NOW, this day of May, 2008, upon consideration of the Motion for Continuance filed by the Cumberland County Board of Assessment Appeals, and County of Cumberland, the Hearing scheduled for Friday, June 20, 2008 is CANCELLED, and the hearing is re-scheduled for ?JLc 'r_, 2008 at % 30 A. m. in Courtroom No. 4, Cumberland County Courthouse, Carlisle, Pennsylvania. BY THE COURT By: ABF Freight Systems - Motion for Continuance Page I of I r 7 ? ? ZZ Awl ABF FREIGHT SYSTEMS, INC. Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT and : MIDDLESEX TOWNSHIP, Respondents : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO 08-1953 CIVIL IN RE: PETITION FOR APPEAL FROM THE DECISION OF THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY ORDER AND NOW, this z 0- day of August, 2008, at the request of counsel, hearing in the above-captioned matter set for September 5, 2008, is continued to Thursday, December 4, 2008, at 9:30 a.m. in Courtroom Number 4, Cumberland County Courthouse, Carlisle, PA. /rancis J. Hoegen, Esquire For the Petitioner t?tephen Tiley, Esquire For C.C. Assessment Board /dward Schorpp, Esquire For Cumberland County . /ferry R. Duffie, Esquire V Solicitor, Cumberland Valley School District V/Keith O. Brenneman, Esquire Solicitor, Middlesex Township J C??- BY THE COURT, Cd CJ ' C-4 1 ABF FREIGHT SYSTEMS, INC. Petitioner VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT and MIDDLESEX TOWNSHIP. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA : CIVIL ACTION - LAW NO. 2008-1953 CIVIL Respondents STIPULATION AND JOINT MOTTIION FOR AGREED ORDER ovpf AND NOW, this /.sue day of?eeerb A , it is hereby Agreed and Stipulated by and between Petitioner, ABF Freight Systems, Inc., by its attorney, Francis J. Hoegen, Esquire; and Respondent, Cumberland County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Respondent, Cumberland Valley School District, by its attorney, Jerry R. Duffie, Esquire; and Middlesex Township, by its attorney, Keith O. Brenneman, Esquire; as follows: 1. Petitioner filed a "Petition for Appeal from the Decision of the Board of Assessment Appeals of Cumberland County" to the above captioned term and number. After various scheduled hearings, and continuances, the case was continued generally, pending receipt of a settlement Stipulation, by Order dated November _, 2008. The parties have now settled this case. 2. This assessment appeal relates to market value as of July 20, 2007, the date the appeal was originally filed before the Board of Assessment Appeals, effective for assessments beginning on and after January 1, 2008, and for each succeeding year thereafter. The parties further stipulate and agree that this case shall be deemed a continuing appeal for the 2009 calendar year, and that the assessments fixed hereunder shall be applicable for said year 2009. Stipulation and Joint Motion for Agreed Order - ABFFreight Systems, Inc. Page 1 of 4 W A 3. The property which is the subject of this appeal consists of a 334-door truck terminal, with attached office space, situate in Middlesex Township, Cumberland County, Pennsylvania, and known as Cumberland County Tax Parcel No. 21-07-0463- 003. 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, .July 20, 2007, and for the July 20, 2008 valuation date applicable to the 2008 tax year, together, with the resulting assessments, is as follows: Valuation Date Year Applicable Fair Market Value Assessment 7/20/07 2008 $7,949,200 $6,518,344 7/20/08 2009 $7,949,200 $6,303,716 5. As a result of-the year 2004 Cumberland Countywide reassessment, the predetermined ratio for all times applicable to this appeal is 100% of year 2004 market value. The common level ratio had not varied by more than 15% from the predetermined ratio until the common level ratio published in June of 2007, effective for tax year 2008, which common level ratio was 82%. Therefore, for year 2008, the assessed value is arrived at by application of an 82% common level ratio to the stipulated fair market value; The common level ratio published in June of 2008, applicable for the 2009 tax year, is 79.3%. Therefore, the assessment for year 2009 is arrived at by application of that common level ratio to the stipulated fair market value. 6. The Cumberland County Assessment Office shall allocate the total assessment between landand improvements, as provided by law and the procedures of the Cumberland County Assessment Office. 7. The assessment shall be effective for tax years beginning on and after January 1, 2008, and shall continue thereafter unless and until changed as otherwise provided by law (including the current countywide reassessment.) The assessments shall Stipulation and JointMotion for Agreed Order- ABFFreight Systems, Inc. Page 2 of 4 be implemented beginning with 2008 County and Municipal taxes, and beginning with 2008/09 school real estate taxes. The ending implementation of this stipulated assessment shall be with 2009 County and Township taxes, and 2009/10 school taxes, on the assumption that the property is revalued effective January 1, 2010, as a result of the current Cumberland County countywide reassessment. In the event of new construction, or demolition, affecting an assessment after the date hereof but on or before December 31, 2009, this Stipulation shall establish the value of the property before such new construction or demolition, and only the value of the new construction or demolition shall be added to, or deducted from, the assessment. 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. 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, ABF ))2EI)UWkYSTEMS, INC. By" Fran s J o n Esquire Attorneys for Petitioner Hoegen Associates, PC 152 South Franklin Street P.O. Box 346 Wilkes-Barre, Pennsylvania 18703-0346 Stipulation and JointMotion for Agreed Order - ABFFreight Systems, Inc. Page 3 of 4 RESPONDENT CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS BY Stephe D. Tiey, Esquire Assistant Cumb. Cry. Solicitor for Tax Matters Attorney for Respondent Frey and Tiley 5 South Hanover Street Carlisle, PA 17013 Tel No. (717) 243-5838 Supreme Court ID# 32318 CUMBERLAND VALLEY SCHOOL DISTRICT ZBY Je . Duf 'e quire ney for Cumberland Valley School District Johnson, Duffle, Stewart & Weidner 301 Market St., P.O. Box 109 Lemoyne, PA F043 MIDD11 TOWNSHIP A Keith O. Brenneman, Esquire Attorney for Middlesex Township Snelbaker & Brenneman 44 West Main St., P.O. Box 318 Mechanicsburg, PA 17055 Stipulation and Joint Motion for Agreed Order - ABFFreight Systems, Inc. Page 4 of 4 IACI Y ? y W JAN ? 2 2009 ABF FREIGHT SYSTEMS, INC. Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT and MIDDLESEX TOWNSHIP Respondents NO. 08-1953 CIVIL ORDER AND NOW, this 2 1.' day of January, 2009, upon consideration of the attached Stipulation and Joint Motion for Agreed Order, it is decreed and ORDERED that the total assessment for the property known as the ABF Freight Systems, Inc. truck terminal (Parcel No. 21-07-0463-003) situate in Middlesex Township, Cumberland County, Pennsylvania, shall be as follows: Valuation Date Year Applicable Fair Market Value Assessment 7/20/07 2008 $7,949,200 $6,518,344 7/20/08 2009 $7,949,200 $6,303,716 The said assessments shall continue thereafter until changed as provided by law. The Cumberland County Assessment Office shall allocate the said assessments between land and improvements, in accordance with law and the procedures of the Cumberland County Assessment Office, and shall instruct the taxing bodies tp make appropriate refunds. The said Stipulation and Joint Motion for Agreed Order is incorporated herein. By the Co rt, Kevin A. Hess, J. SDT/tl cc: rancis J. Hoegen, Esquire, for BF Freight Systems, Inc. rry R. Duffie, Esquire, for Cumberland Valley School District Xeith O. Brenneman, Esquire, for Middlesex Township ?ephen D. Tiley, Esquire, for Board of Assessment Appeals r e:: J ! f :9 WV LZ NVr 666Z 3Hij :110 " " - t?Ij