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HomeMy WebLinkAbout01-6600 IN RE: Cumberland Pointe LP, owner Appellants vs. Cumberland County Board of Assessment Appeals, Cumberland County, PA Appellees. Interested Parties: Mechanicsburg Area School District, Upper Allen Township and Cumberland County ) ) ) ) ) ) ) ) ) ) ) Civil Division Case No.: ()/-(,I-()f) ~-rb- Issue No.: Code: Petition for Appeal from the Decision of the Board of Property Assessment, Appeals and Review Filed on Behalf of Cumberland Pointe LP, Appellants Counsel of Record for this Party: J. Kieran Jennings, Esq. Pa. J.D. # 77734 Fred Siegel Co., L.P.A. 30195 Chagrin Blvd. Suite 205 Cleveland, Ohio 44124 (216) 763-1004 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION INRE: Cumberland Pointe LP, ) Civil Division owner ) ) Case No.: Ol-(jre~ ) Issue No.: Appellants ) Code: vs. ) Cumberland County Board of ) Petition for Appeal from the Assessment Appeals, ) Decision of the Board Cumberland County, PA ) of Property Assessment, ) Appeals and Review Appellees. ) REAL ESTATE TAX APPEAL AND NOW COMES the Property owner, Cumberland Pointe LP, by and through their attorneys, Fred Siegel, Co. LPA, 1. Kieran Jennings, Esquire and files this Real Estate Tax Appeal for property situated in Upper Allen Twp, Cumberland County, Pennsylvania and alleges as follows: I. Cumberland Pointe LP is the owner of certain commercial property known as 0000 Cumberland Pointe Circle, Cumberland County, Pennsylvania and assessed on the records of Cumberland County as Parcel Number 42-24-0792-002 said property being one parcel of ground of approximately 9.8576 acres having erected thereon a 113 unit subsidized apartment complex. 2. The Appellant, Cumberland Pointe LP has the right to pay and all of the real estate taxes on said property and to contest the assessment and market value of the same. 3. Defendant is the Cumberland County Board of Assessment Appeals that established the assessment on said property for the tax year 2002 and thereafter. 4. The Appellants herein did file a real estate tax appeal on the assessment that comprised the property for tax year 2002 having an assessment in the amount of $6,258,630 on property known as Parcel Number 42-24-0792-002. 5. A hearing was held on September 26, 2001, and a Notice dated November 2, 2001 and mailed by the Defendant on November 2, 2001, was issued wherein no change was made to the assessment. Attached hereto and marked Exhibit "A" is said Notice of Appeal Decision. 6. The Appellants believe and therefore aver that the ratio of assessment to market value in Cumberland County is 100% and that the current assessment is based upon a market value of approximately $6,258,630. 2 7. The Appellants to the best of their knowledge, information and belief avers that the market value of the property for the taxable year 2002, based on the economics of the same, comparable sales, would indicate a market value not to exceed $3,260,000. 8. The Appellants believe and therefore aver that the present assessment as reduced, based upon a market value of $6,258,630 for the parcel as above set forth is unjust, inequitable and not based upon a proper legal foundation. 9. The Appellants believe and therefore aver that the said assessment and market value that the same is based upon is unlawful, inequitable and unjust as it is not based upon the current market value of the property. 10. The Appellants believe and therefore aver that the assessment requires a revision and adjustment to reflect the current market value of the property and that the assessment be based upon the appropriate ratio of assessment to market as established in Cumberland County for the years that the tax appeal is in effect. 3 WHEREFORE, the Appellants herein request your honorable Court to set a hearing date, take testimony and render a decision reducing the assessment in conformity with the market values and ratio of assessment to market value as found by the Court and in conformity with the laws of the Commonwealth for the tax year of 2002 and the years thereafter until the appeal is heard. Respectfully submitted, ~ a......~ J ieran Jenn~ ID # 77734 FRED SIEGEL, CO. LPA Attorneys for Appellants-Taxpayers 4 CERTIFICATE OF SERVICE I, J. Kieran Jennings, Esquire, Attorney for Appellants-Taxpayers, do hereby certify that the foregoing Real Estate Tax Appeal was forwarded on the 2151 day of November, 2001, by certified mail, postage prepaid, to the following: Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, P A 17013 Upper Allen Township 100 Gettysburg Pike Mechanicsburg, PA 17055 Mechanicsburg Area School District 500 S. Broad Street Mechanicsburg, P A 17055 J. eran Je gs, Esquire Fred Siegel, Co., L.P.A. Attorney for Appellants-Taxpayers 30195 Chagrin Blvd. Suite 205 Cleveland, Ohio 44124-5703 9883-02 5 VERlFlCA nON I, J. Kieran Jennings, Esquire, hereby state that I am the attorney for Appellants- Taxpayers, and that, as such, hereby state that the facts contained in the within Real Estate Tax Appeal are true and correct, not from my own information, but from information supplied to me by Appellants-Taxpayers, and that a verification by Appellants-Taxpayers will be supplied if requested. This statement is made subject to penalties of 18 Pa. C.S.A. ~4904 relating to unsworn falsification to authorities and is given pursuant to the provisions for verification of pleadings as defined and provided for in Rule 1024 of the Pennsylvania Rilles of Civil Procedure. ~~ ,Yf<.ieran Jenn' , Esquire Fred Siegel Co., L.P.A. Attorney for Appellants-Taxpayers 30195 Chagrin Blvd. Suite 205 Cleveland, Ohio 44124-5703 6 G0 . d ll;:llOl' Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Cttl1,i,~le, PA 17013 !ffi ~ ~ ~ 0 'WI [g [5) G~l/G0 . d (717) 240-6350 (717) 240-6354 (fax) Ba.rtI of A_ent Appe.1#; Woyd W. Bucher R. Fred Hefelflnger Sarah HUghes /,:0V 0 6 2001 ePropertyTax BONNIE M. MAHONEY Chief "'__. STEVEN O. TILEY AssIstant SoIlCIIDr " DECISION ORDER MAILING DATE!: November 2, 2001 PARCEL NUMBER: 42-24-0792-002. CUMBERLAND POINTE L P EPROPERTY TAX PO BOX 4900 SCOTTSDAlE AZ 85261-4900 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regClrding the above-referenced parcel. DATE OF APPEAL HEARING: 0912612001 DATE! DECISION RENDERED: 10/3112001 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [] Abandoned For FaUure To Appear [Xl Denied- No Change [ ] Approved Review Appralaer's Changes [] Revised Assessment Blsed on Hearing [ ] Other: ' TOTAL VALUE FAIR MARKET CLEAN' AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 6,258,630 6,258.630 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petlllon in the Prothonotary's office on or before December 2, 2001. EXHIBIT A J SWH vl:ll 100G-Gl-~ON r ~ ~ (") Cl C) C 1"'1 ~ :~ -eei:} r-:) ltl Qr" ",.;: - L ''''11 ilL- ~~- ,-' -"> Ct .J:. Ze- N -~'ES 0 (/)i~ ~ (.y\ tv I!- -<,.,.;.:.- :~-J (~) o.:r ~G t> -.,) ~ ..,., --;-. -'f ~X :.i: " "'] ~,j(') ::;;'- ~5f'l1 c:: Z --I ..,.~ ~ +" ~ A' l .~- t'./." e. 'l ,.i . , IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: Cumberland Pointe LP, owner Appellants vs. Cumberland County Board of Assessment Appeals, Cumberland County, PA Appellees. ) ) ) ) ) ) ) ) ) ) ) Civil Division Case No,: 01_ 'f.1V Ct.;,.;;I r;;... Issue No.: Code: Petition for Appeal from the Decision of the Board of Property Assessment, Appeals and Review ORDER OF COURT It is hereby ordered an decreed that the above captioned case be set for hearing on !12l~JfI ;)..IJ3J. at:; /;~l1I?lat the Cum, berland County Court of Common Pleas in I I Cumberland County}..(/)'I... (!;C.,. #. 'f. --t<~. 4i ~HE COURT: 9883-02 /'~ {jl-L, -0 I J~/s/()/ DATE . , . , 'v7NV;\7J..SNtBd JJ.Nno.') (1';''1,l6;:)",,,,,, ".'~ltJ/v 51:7 J../d c~ 'PO 'I' . 1......; 1..1 -~IjVjC:',,,~:},, ,:' IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Cumberland Pointe LP, owner Appellants CIVIL DIVISION v. No. 01-6600 Cumberland County Board of Assessment Appeals, Appellees and Mechanicsburg Area School District, Intervenor NOTICE OF INTERVENTION TO THE PROTHONOTARY: In accordance with the requirements of the General County Assessment Law, Act of May 22,1933, P.L. 853, as amended, 72 P.S. Section 5020-101 et seq, and the Third Class County Assessment Law, Act of June 26, 1931, P.L. 1379, as amended, 72 P.S. Section 5342 et seq., the Mechanicsburg Area School District hereby intervenes as a party to the tax assessment appeal taken by the above-named Appellants. Respectfully Submitted, KEEFER WOOD ALLEN & RAHAL, LLP By: 4~Ai~ Donna S. Weldon, Esquire I.D.No.26521 P.O. Box 11963 Harrisburg, PA 17108-1963 (717) 255-8049 Date: 1.:</1- / ~I I I Attorney for Mechanicsburg Area School District . ~, 1 1 ~ ;1 It / I l i t IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Cumberland Pointe LP, owner Appellants CIVIL DIVISION v. No. 01-6600 Cumberland County Board of Assessment Appeals, Appellees and Mechanicsburg Area School District, Intervenor CERTIFICATE OF SERVICE AND NOW, TO WIT, this 4th day of December, 2001, I, Donna S. Weldon, Esquire of Keefer Wood Allen & Rahal, LLP, hereby certify that I have served the within Notice of Intervention by depositing same in the United States mail, postage prepaid, at Harrisburg, Pennsylvania, addressed as follows: Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 J. Kieran Jennings, Esquire Fred Siegel, Co., L.P.A. 30195 Chagrin Blvd. Suite 205 Cleveland, Ohio 44124-5703 Respectfully Submitted, KEEFER WOOD ALLEN & RAHAL, LLP By: IJ~~~~4. ~ Donna S. Weldon, Esquire I.D, No. 26521 P,O. Box 11963 Harrisburg, PA 17108-1963 (717) 255-8049 Attorney for Mechanicsburg Area School District 0 .::> C) C -1"1 s: CJ -o{'~" rr1 -.,-J LT' , ,c, C'J Z::l' I :'" ZC ,--, (f) ~> (J'1 ~/~: (') r:'-'. -0 ., ~'-~ -" ZQ ::;.:: t5~ -u S"'o) 5>c -" ~ ..-,~ =:> 5J .s:- -< I I I,: ,. -'.~ ."-." CUMBERLAND POINTE LP, Owner Appellants IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellees CIVIL DIVISION NO. 2001-6600 and MECHANICSBURG AREA SCHOOL DISTRICT Intervenor ANSWER AND NOW, comes Cumberland County Board of Assessment Appeals by Stephen D, Tiley, Esquire, Assistant Cumberland County Solicitor, and files this Answer of which the following is a statement: 1-6, Admitted 7-10. Denied, The averments set forth in paragraph's seven, eight, nine and ten of taxpayer's "Real Estate Tax Appeal" set forth conclusions of law to which no responsive pleading is required. WHEREFORE, Appellee Cumberland County Board of Assessment Appeals prays Your Honorable Court to deny taxpayer's appeal and confirm the assessed value of $6,258,630,00, or set such higher market value as to the Court may seem just and proper. Respectfully Submitted, Dated: /7"0,/ ~~ '..1l -2~ S phe ' Tiley, Esquire Assistant Cumberland County Solicitor 5 South Hanover Street Carlisle, Pennsylvania, 17013 (717) 243-5838 Supreme Court ID #32318 CUMBERLAND POINTE LP, Owner Appellants V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellees IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA CIVIL DIVISION NO. 2001-6600 and MECHANICSBURG AREA SCHOOL DISTRICT Intervenor CERTIFICATE OF SERVICE I hereby certify that I have this day served a copy of the foregoing Answer upon the persons, indicated below, by depositing on the date set forth below a true and correct copy of the same with the United States Post Office, first class mail, postage prepaid and addressed as follows: Donna S. Weldon, Esquire Attorney for Mechanicsburg School Dist. Keefer Wood Allen & Rahal 210 Walnut Street P,O, Box 11963 Harrisburg, PA 17108-1963 J, Kieran Jennings, Esquire Attorney for Appellant Fred Siegel Co., L.P.A, Suite 205 Pepper Pike Place 30195 Chagrin Boulevard Cleveland, Ohio 44124-5703 William E. Miller, Jr., Esquire Miller & Associates, PC Attorney for Upper Allen Township 1822 Market Street Camp Hill, PA 17011 DATED: December / 7 ' 2001. , ~~t.- -ii ~ 7 yt Stephen 0, Tiley, Esquire Assistant Cumberland County Solicitor 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney 1.0, #32318 - (0 c: ....;... ~~'. t- (,'~ I' ' L' ,:':.', z OQ<::g :::;:Z....iii :::;:j~r.l O=::>E-< Ur.l...... f;I;,~:><.... O <Zl> z.... E-< ZU =::Ur.lg ~f;I;,~'-C 00:;':-'7' u<ZlE-<S r.l<Z= ::tlr.l~N E-<...OO ~~UZ ()o ~~ ,cJ e-t:- :.J ~ &,~ .J r- ;: -+ --\- d ~~ if) .' -! ;::'~ ,.,.--~ : '} ~~iJ '~ LL "5 (") ...~ "'= = <Q it:- o~ ~Cl. ...Cl. r.l< E-< Z .... 2 Q Z < za r.l ~ - Cl Cl ~. =:: ..2: <<Zl~ 0'" Cl. ~< Cl. :><fi:< ~~ ~E-< Oz ~~ Z<Zl <<Zl zaf;3 r.l<Zl ~~ R 8 = '" < -~ r.l '" =::E-<'" <u.s ~Ql =::E-< ~<Zl ~s U... ....0 Zo ~= UU ~<Zl =:: r.l ~ <Zl Z < - "" " '" " "" >-::::;C?U;> w:5C1loSf ...J ~ ...."... '" -0( ~ I-J,~<r::- Q?j>-C:CL"'" w m ~,... >-ZI"- a: -" w 0 ~.~ c: a:1-:J~O u.~o()-a CIl " In - ~ 01- l,I..CO Go,'L CERTIFICATE OF SERVICE I, 1. Kieran Jennings, Esquire, Attorney for Appellants-Taxpayers, do hereby certify that the foregoing Real Estate Tax Appeal was forwarded on the 13th day of December, 2001, by certified mail, postage prepaid, to the following: Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, P A 17013 Upper Allen Township 100 Gettysburg Pike Mechanicsburg, PA 17055 Mechanicsburg Area School District 500 S. Broad Street Mechanicsburg, P A 17055 J ieran Je . gs, Esquire Fred Siegel, Co., L.P.A. Attorney for Appellants-Taxpayers 30195 Chagrin Blvd. Suite 205 Cleveland, Ohio 44124-5703 9883-02 . . ; ,~ .'.." (') ~; v 0":; n'lr-;", ?;~! /hl,,"- UJ,,:.,. -<.:.... r;:O ~C;' ;;,-c "~~~ =< . C) (:::J ;~l'l C"J 0:: :t,... -'~.- o ....s " '; ?2 S:::1 -" ~ NOV 3 0 2001 V' IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: Cumberland Pointe LP, owner Appellants vs. Cumberland County Board of Assessment Appeals, Cumberland County, P A Appellees. ) ) ) ) ) ) ) ) ) ) ) Civil Division Case No.: 01- (.(, 07J Issue No.: Code: Petition for Appeal from the Decision of the Board of Property Assessment, Appeals and Review ORDER OF COURT It is hereby ordered an decreed that the above captioned case be set for hearing on 0.. J3D . at the Cumberland County Court of Common Pleas in Cumberland Coun~ 'l COlJo.f \ ,00 lY\ =" 4 . 14 BY THE COURT: 9883-02 ujJ/fll DATE , . CUMBERLAND POINTE LP, Owner: IN THE COURT OF COMMON PLEAS OF Appellants CUMBERLAND COUNTY,PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellees CML DIVISION NO. 2001.6600 and MECHANICSBURG AREA SCHOOL DISTRICT Intervenor MOTION FOR GENERAL CONTINUANCE AND NOW, comes Cumberland County Board of Assessment Appeals by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, and files this Motion for General Continuance of which the following is a statement: 1. The parties have engaged in Informal Discovery and are anticipating settlement negotiations which will continue beyond February 14, 2002, when the hearing for this case is scheduled. 2. Each ofthe parties to this case desires a general continuance of the hearing scheduled for February 14, 2002, and the undersigned acts at their mutual requests. 3. Specifically, J. Kieran Jennings, Esquire, attorney for Appellant, and Donna S, Weldon, Esquire, attorney for Mechanicsburg School District, and William E. Miller, Jr., Esquire, attorney for Upper Allen Township, concur in this motion and the grant of a general continuance. WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order generally continuing the hearing in the above captioned matter, at the call of any party. Respectfully Submitted, Dated: ~ ~:l..IJItJ... ~,.().~ St hen . Tiley, Esquire Assistant Cumberland County Solicitor 5 South Hanover Street Carlisle, Pennsylvania, 17013 (717) 243-5838 Supreme Court ID #32318 . , CUMBERLAND POINTE LP, Owner Appellants V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellees IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA CIVIL DIVISION NO. 2001-6600 and MECHANICSBURG AREA SCHOOL DISTRICT Intervenor CERTIFICATE OF SERVICE I hereby certify that I have this day served a copy of the foregoing Motion for Gneral Continuance on the persons, indicated below, by depositing on the date set forth below a true and correct copy of the same with the United States Post Office, first class mail, postage prepaid and addressed as follows: Donna S. Weldon, Esquire Attorney for Mechanicsburg School Dist. Keefer Wood Allen & Rahal 210 Walnut Street P,O. Box 11963 Harrisburg, PA 17108-1963 J. Kieran Jennings, Esquire Attorney for Appellant Fred Siegel Co" L.PA Suite 205 Pepper Pike Place 30195 Chagrin Boulevard Cleveland, Ohio 44124-5703 William E. Miller, Jr., Esquire Miller & Associates, PC Attorney for Upper Allen Township 1822 Market Street Camp Hill, PA 17011 DATED: January r ,2002, s~~;; ~ Assistant Cumberland County Solicitor 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D, #32318 -.:,. Co. ~ (") 0 0 C N -n s:: '- '-j ""0(1) ". ~l. --n 52rn :z: ;llp :XJ I ~:...., rn tJi:i ""I' &- >') ~4 :~C) ;<0 -0 -..,- -r, a:!! ~o :x z~ >~ ~ 0 .-< ~ c- ~ .- -< IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Cumberland Pointe lP, CIVil DIVISION Appellant v, No, 01-6600 Cumberland County Board of Assessment Appeals, Appellee and Mechanicsburg Area School District and Upper Allen Township Intervenors NOTICE OF INTERVENTION TO THE PROTHONOTARY: In accordance with the requirements of the General County Assessment law, the Act of 22 May 1993, P,l, 853, as amended, 72 P,S, Section 5020-101 et seq" and the Third Class County Assessment law, the Act of 26 June 1931, P,l, 1379, as amended, 72 P,S. ~ 5342 et seq" Upper Allen Township hereby interevenes as a party to the tax assessment appeal taken by the above-named Appellant. Respectfully submitted, MILLER & ASSOCIATES, PC BY~ ~-=--- William E, Miller, Jr" Esquir 1822 Market Street Camp Hill, PA 1701 -4824 (717) 737-9210 Attorney I. D, No, 07220 Solicitor for Upper Allen Township Date: 7 January 2002 --~ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Cumberland Pointe LP, CIVIL DIVISION Appellant v, No, 01-6600 Cumberland County Board of Assessment Appeals, Appellee and Mechanicsburg Area School District and Upper Allen Township, Intervenors CERTIFICATE OF SERVICE AND NOW, this 7th day of January 2002, I William E, Miller, Jr" of Miller & Associates, PC, hereby certify that I have served the within Notice of Intervention, upon the persons indicated below, by depositing same with the United States Post Office, first class mail, postage prepaid, at Camp Hill, Pennsylvania, addressed as follows: Cumberland County Board of Assessment Appeals One Courthouse Square Carlisle, PA 17013 J, Kieran Jennings, Esquire Fred Siegel, Co" L.P, A. Suite 205, Pepper Pike Place 30195 Chagrin Boulevard Cleveland, OH 44124-5703 Attorney for Appellant Stephen D, Tiley, Esquire Assistant Cumberland County Solicitor Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Attorney for Cumberland County Board of Assessment Appeals Donna S, Weldon, Esquire Keefer Wood Allen & Rahal, LLP 210 Walnut Street p, 0, Box 11963 Harrisburg, PA 17106-1963 Attorney for Mechanicsburg School District Respectfully submitted, MILLER & ASSOCIATES, PC By: --- - --~ Date: 7 January 2002 William E. Miller, Jr" Esquire 1822 Market Street Camp Hill, PA 17011 (717) 737-9210 Attorney I. D, No, 07220 Solicitor for Upper Allen Township 0 0 C N ;;:: "- -0 OJ ]::i>' -1":; nlrc -, 2::[1 ~- , I t' ~-! zr-- '::"J ~~i: '..0 "" j (~J .;:: 0 -0 t;f~3, .;:;; --::;~~ ZO - -~O t;? :PC ---i ~ ."'''' U1 "'. ~J (::;l -< " .~ , i' f," !l ;i' ;~ ~ a. 4~ ,~, ~' ;,: ',1 't . , ;~ ~ ".~~,,,,,,,,,,,._.,,,:;~W;,'i,, ~ "" " CUMBERLAND POINTE LP, Owner Appellants V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellees IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION NO. 2001-6600 and MECHANICSBURG AREA SCHOOL DISTRICT Intervenor ORDER AND NOW, this I'. day of January, 2002, upon consideration of the within Motion for General Continuance, the hearing previously scheduled for February 14, 2002, is cancelled and the matter is continued generally, at the call of any party. BY THE COURT, By: vin H. Hess, J. c.oples ~\~a ~ OI-j5-Q2 ~ fY\O:I\ed to : f1~ T.le~ II fI\;I\~. " lJe.'40~ Lopie... f'\o.\\e:\ II :Sc.IJt!\~ 01-1.5-0'- Rj(s >- c; ;::':.: t--~ ~-~~~~, ~-'. l ']~ ::;,"'. u:::;.: . c= " o .. ... - IJ:) C'", ~ JA" ':J= b~ C:)~ :2;&3 ')2 I::CZ LL.llU <Do... ::;;; ::::> u :!C """ en :;.::. '"'" -, N <:) BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 Attorney for Appellant CUMBERLAND POINTE, LP, OWNER APPELLANTS IN THE COURT OF COMMON PLEAS v. CUMBERLAND COUNTY, PENNSYLVANIA CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL DIVISION AND NO.2001-6600 MECHANICSBURG AREA SCHOOL DISTRICT PRAECIPE FOR ENTRY OF APPEARANCE TO THE PROTHONOTARY OF CUMBERLAND COUNTY: Please enter the appearance of Bert M. Goodman, represent the Appellant, Cumberland Pointe, LP in captioned case. Esquire to the above DATE: /19ft/IDe- (1jld: 111"~" '-------- BERT M. GOODMAN, ESQUIRE ATTORNEY FOR THE APPELLANT "., C7"> (;'::,-' .;;...-.., ~ .-l o ~\\ ..-\ .-,- L:? ..0 BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 Attorney for Appellant CUMBERLAND POINTE, LP, OWNER APPELLANTS IN THE COURT OF COMMON PLEAS v. CUMBERLAND COUNTY, PENNSYLVANIA CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL DIVISION AND NO.2001-6600 MECHANICSBURG AREA SCHOOL DISTRICT STATEMENT OF INTENT TO PROCEED TO THE PROTHONOTARY: In accordance with PA RCP 230.2 I hereby certify that the above case is still active and the Appellant herein intends to proceed with the case and therefore the case should not be subject to termination. ~~.~ BERT M. GOODMAN, ESQUIRE ATTORNEY FOR THE APPELLANT 60 SOLDIERS SQUARE WAYNE, PA. 19087 ATTORNEY ID NUMBER 21559 (-. . j r- ~ '.~.) n -",'] -- -...-~ ,....) ",r, Cumberland pointe, LP vs Case No. 01-6600 Cumberland County Board of Assessment Appeals, Cumberland County, PA Statement ofIntention to Proceed To the Court: Cumberland pointe, LP intends to proceed with the above captioned matteL Print Name J.. Kieran Jennings Sign Name rz:: ~ / / Date: October 19, 2005 Attorneyfor r.llrnhp-rl ann Pni nt-p. T.P Explanatory Comment The Supreme Court of Pennsylvania has promulgated new Rule of Civil Procedure 230.2 governing the termination of inactive cases and amended Rule of Judicial Administration 1901. Two aspects of the recommendation merit comment. I. Rule of civil Procedure New Rule of Civil Procedure 230.2 has been promulgated to govern the tennination of inactive cases within the scope of the Pennsylvania Rules of Civil Procedure. The termination of these cases for inactivity was previously governed by Rule of Judicial Administration 1901 and local rules promulgated pursuant to it. New Rule 230.2 is tailored to the needs of civil actions. It provides a complete procedure and a uniform statewide practice, preempting local rules. This rule was promulgated in response to the decision of the Supreme Court in Shop v. Eagle, 551 Pa. 360,710 A.2d 1104 (1998) in which the court held that "prejudice to the defendant as a result of delay in prosecution is required before a case may be dismissed pursuant to local rules implementing Rule of Judicial Administration 190 I." Rule of Judicial Administration 1901(b) has been amended to accommodate the new rule of civil procedure. The general policy of the prompt disposition of matters set forth in subdivision (a) of that rule continues to be applicable. II Inactive Cases The purpose of Rule 230.2 is to eliminate inactive cases from the judicial system. The process is initiated by the court. After giving notice of intent to terminate an action for inactivity, the course of the procedure is with the parties. If the parties do not wish to pursue the case, they will take no action and "the Prothonotary shall enter an order as of course terminating the matter with prejudice for failure to prosecute." If a party wishes to pursue the matter, he or she will file a notice of intention to proceed and the action shall continue. a. Where the action has been terminated If the action is terminated when a party believes that it should not have been terminated, that party may proceed under Rule230(d) for relief from the order of termination. An example of such an occurrence might be the termination of a viable action when the aggrieved party did not receive the notice of intent to terminate and thus did not timely file the notice of intention to proceed. The timing of the filing of the petition to reinstate the action is important. If the petition is filed within thirty days of the entry of the order of termination on the docket, subdivision (d)(2) provides that the court must grant the petition and reinstate the action. If the petition is filed later than the thirty-day period, subdivision (d)(3) requires that the plaintiff must make a show in to the court that the petition was promptly filed and that there is a reasonable explanation or legitimate excuse both for the failure to file the notice of intention to proceed prior to the entry of the order of termination on the docket and for the failure to file the petition within the thirty-day period under subdivision (d)(2). B. Where the action has not been terminated An action which has not been terminated but which continues upon the filing of a notice of intention to proceed may have been the subject of inordinate delay. In such an instance, the aggrieved party may pursue the remedy of a common law non pros which exits independently of termination under Rule 230.2. "'" ~ ';:-;" o ("';': C) -11 :-r1 ;'1 i''',' CJ \9 (;) (,c,} -< . Stephen D. Tiley, Esquire Attorney for Appellee Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle. Pennsvlvania 17013 Supreme Court I.D. No. 32318 Tel: 717-243-5838 Fax: 717-243-6441 CUMBERLAND POINTE LP, Owner Appellants IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellees CIVIL DIVISION NO. 2001-6600 and MECHANICS BURG AREA SCHOOL DISTRICT Intervenor STIPULATION AND .JOINT MOTION FOR AGREED ORDER AND NOW, this olc2~ day o~fc;06, it is hereby Agreed and Stipulated between Petitioner, Cumberland Pointe, L.P., by its Attorney, Bert M. Goodman, Esquire, and Respondent, Cumberland County Board of Assessment Appeals, by its Attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Intervenor, Mechanicsburg Area School District by its attorney, Donna S. Weldon, Esquire; and Intervenor, Upper Allen Township, by its attorney, William E. Miller, Jr., Esquire, as follows: 1. Petitioner filed a Real Estate Tax Appeal on or about November 26,2001 to which the Court entered an Order fixing a Hearing date of February 14,2002. By Order dated January 15,2002, the Hearing scheduled for February 14,2002 was cancelled and the matter was continued generally. The parties have now settled this case. 2. This Assessment Appeal relates to the market value applicable as of August 30, 2001, the date the appeal was originally filed before the Board of Assessment Appeals, effective for assessments beginning on and after January 1,2002. The taxpayer appealed an assessment of Stipulation and Joint Motion/or Agreed Order Cumberland Pointe. L.P. Page 1 0/4 $6,258,630. At a Hearing held on September 26,2001, the Cumberland County Board of Assessment Appeals ordered "no change" in the assessment. 3. The property which is the subject of this appeal is Cumberland County Tax Parcel No. 42-24-0792-002, situate in Upper Allen Township, Cumberland County, Pennsylvania. The property consists of a 113 unit apartment complex which was created under the Internal Revenue Code Section 42 Tax Credit Program, and is subject to certain rental restrictions. 4. The parties stipulate that the total market value of the property as of the date of the original appeal to the Board of Assessment Appeals, August 30, 2001, and at all times since, is $5,500,000. 5. As a result of the year 2000 Cumberland County Countywide reassessment, the predetermined ratio was 100% of year 2000 value until assessments for the year 2005. Beginning with assessments for the year 2005, the predetermined ratio was 100% of year 2004 value, pursuant to the year 2004 Cumberland Countywide reassessment. The common level ratio has not been applicable to the any of the assessment years which are the subject of the within appeal. Therefore, the assessment shall be fixed as of January 1,2002 at $5,500,000, and the same shall continue through December 31, 2006. 6. The Cumberland County Assessor's Office shall allocate the total assessments between land and improvements as provided by law and the procedures of the Cumberland County Assessment Office. 7. The said assessments shall be effective for tax years beginning on and after January 1,2002 and shall remain unchanged unless and until changed as otherwise provided by law, and shall be implemented beginning with the 2002 county and municipal taxes and beginning with the 2002-03 school real estate taxes. Stipulation and Joint Motion/or Agreed Order Cumberland Pointe, L.P. Page 2 0/4 ... ~ 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, PETITIONER, CUMBERLAND POINTE, L.P. BY:~' Bert M. Goodman, Esquire Co-Attorney for Petitioner 60 Soldiers Square Wayne, P,,?? .. 2 By: V~~- J. ~an Jennings, Esquire Co-Attorney for Petitioner Siegel, Siegel, Johnson & Jennings 2912 Wildwood Road Extension Allison Park, PA 15101 Sup.C 7734 By Rl ard P. Nuffort, Es re Attorney for New Owner of Cumberland Pointe, L.P. Zimmerman Pfannebecker & Nuffort 22 South Duke Street Lancaster, PA 17602 (717) 299-0711 Stipulation and Joint Motion/or Agreed Order Cumberland Pointe, L.P. Page 30/4 . .. RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS BY:~ ~-7& Step. ..:. i1ey, Esquire Assistant Cumberland County Solicitor Attorney for Respondent 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court ID# 32318 INTERVENOR, MECHANICS BURG AREA SCHOOL DISTRlCf BY:~~.~ Donna S. Weldon, Esquire Attorney for School District Intervenor Keefer Wood Allen & Rahal, LLP P.O. Box 11963 Harrisburg, PA 17108-1963 (717) 255-8049 Supreme Court ID #26521 INTERVENOR, UPPER ALLEN TOWNSHIP By' William E. Miller, Jr., Esquire Attorney for Intervenor Tow ip 1822 Market Street Camp Hill, PA 17011 (717) 737-9210 Supreme Court ID #07220 Stipulation and Joint Motion/or Agreed Order Cumberland Pointe, L.P. Page 40/4 ~. ....r 1--' o u..Jz ~;.2() L. ~- IJ..- ,~-= QC2 An. tWO- ::::::!LU u-:r: !-- u- o N :s:: 0- N I t- c...:> o <.D co> c:::> C'-I "} "'-.;:- ~") o ..... - . ." , ; CUMBERLAND POINTE LP, Owner Appellants IN THE COURT OF COMMONPLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellees CIVIL DIVISION NO. 2001-6600 and MECHANICSBURG AREA SCHOOL DISTRICT Intervenor ORDER Q# ~tk~ AND NOW, this 7 day of~, 2006, upon consideration of the within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the total market value of the subject property known as Cumberland County Tax Parcel No. 42-24-0792-002 as of all dates applicable to this proceeding, is $5,500,000. As a result of the 2000, and year 2004, countywide reassessments, there is not a common level ratio applicable to this appeal and the assessments, for each year which is the subject of this appeal, shall be fixed using the predetermined ratio of 100%. The total assessment of the property for tax years beginning on and after January 1,2002, shall, therefore, be $5,500,000, and the said assessment shall continue thereafter until changed as provided by law. The Cumberland County Assessment Office shall allocate said total assessment between land and improvements as provided by law, and by the procedures of the Cumberland County Assessment Office. The Cumberland County Assessment Office shall promptly notify the taxing bodies of the change in assessment. D'OV ~()~ BY THE COURT / / , ;/11- By:- '~ii,;n:) I 0 :~ Hd 6- 1:]0 gOal