HomeMy WebLinkAbout01-6797YVETTE KANE,
Appellant
Ve
CUMBERLAND COUNTY
BOARD OF ASSESMENT
APPEALS,
Appellee
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
~IVIL ACTION - LAW
PETITION FOR APPEAL FROM THE DECISIO._.~.N OF THE CUMBERLAND
COUNTY BOARD OF ASSESSMENT APPEALS
Appellant, Yvette Kane, by her attorneys~ Joseph A. Klein, Esquire and Mark S. Silver,
Esquire, Joseph A. Klein, P.C., files this Petition for Appeal from the Decision of the
Cumberland County Board of Assessment Appeals based upon the following statement of
facts:
1. Appellant is Yvette Kane whose property is the subject of this Appeal and is
located at 230 East Lat, er Lane. Hampden Township, Cumberland County, Pennsylvania.
2. Appellees are the Board of Assessment Appeals of Cumberland County, The
Board of Commissioners of Cumberland Connty, Hampden Township and the Cumberland
Valley School District.
3. The Appellant, Yvette Kane, is the owner ora single family residential property
located at 230 East Lauer Lane, Hampden Township, Cumberland County, Pennsylvania
known as Cumberland County Tax Parcel Number: I 0-19-1598-249.
4. The Appellant timely appealed from the assessments on her property located at
230 East Lauer Lane, Hampden Township, Cumberland County, Pennsylvania, appealing the
assessment in the amount of $279,390 on Cumberland County Tax Parcel Number: 10-19-
1598-249 for the tax year 2002.
5. On November 2, 2001, the Cumberland County Board of Assessment Appeals
mailed notice of its decision in the form ora Decision Order in which it denied the assessment
appeal on Appellant's prope~'ty for the tax year 2002 by reducing the appealed "Old Assessed
Value" of $279,390 to its "New Assessed Value" of $242, 110. Attached hereto is a copy of
the Decision Order, identified as Exhibit "A", incorporated herein by reference.
6. On or about August 20, 2001, in contbrmity with its pre-printed instructions,
Appellant timely mailed her Assessment Appeal Statement together with supporting
documentation to the Cumberland County Board of Assessment Appeals, stamped by said
Board "Received Aug 21, 2001", which Statement set forth some of the reasons for
Appellant's having filed her appeal.
A copy of Appellant's Assessment Appeal form is attached hereto as Exhibit "B",
incorporated herein by reference.
7. The "Revised Assessment Based on Hearing" and the "New Assessed Value"
set forth on the attached Decision Order (Exhibit "A") fail to set tbrth an accurate fair market
value of the subject property and must be set aside and the fait- market value of Appellant's
property reduced for the following reasons as thus hr known to Appellant:
a. By deed dated January 31, 2001, recorded in the Office of the Recorder
of Deeds of Cumberland County, Pennsylvania in Deed Book 238, Page 876, Appellant
Yvette Kane became the legal owner of the subject property, the stated consideration
for which as set forth on said deed was $216,200.00; and
b. Appellant's purchase of the subject property which had been exposed for
sale on the market, was an arm's length transaction which occurred nine (9) months
prior to the date on which the Decision set forth in the Decision Order (Exhibit "A")
appealed from was rendered; and
c. The current fair market value of Appellant's property (Cumberland
County Tax Parcel Number: 10o19-1598-249) the subject of the within Petition for
Appeal is its purchase price, or $216,200.00; and
d. The residence situate on Appellant's property was constructed in
approximately 1974, some twenty-seven (27) years previous to the date on which the
Decision appealed from (10/31/01- Exhibit "A") was rendered; and
e. The Board of Assessment Appeals of Cumberland County in rendering
its Decision Order (Exhibit "A") failed to consider the purchase price paid by Appellant
for the subject property only nine (9) months previous to the date on which it rendered
its "Revised Assessment Based on Hearing - New Assessed Value" (Exhibit "A"); and
f. The assessment on Appellant's property is substantially higher than
assessments of comparable properties in the neighborhood and the taxing district; and
g. The assessment is based upon an erroneous determination of fair market
value, particularly as it concerns Appellant's property; and
h. The value determination by the Cumberland County Board of
Assessment Appeals violates the Equal Protection Clause of the 14t~ Amendment of the
United States Constitution; and
i. The impact of the assessment bears unequally on the Appellant when
compared to assessments of properties of the same class; and
j. When related and compared to assessments of similarly situated property
owners, the assessment of the property of the Appellant is arbitrary and capricious; and
k. The assessment violates the unitbrmity clause of the Pennsylvania
Constitution; and
1. The assessment violates the required equality of tax treatment
guaranteed by Pennsylvania Statutory and Constitutional Law; and
m. The assessment is based in whole or in part upon appraisals that do not
represent the actual fair market value or'the Appellant's property: and
n. The assessment as determined by the Cumberland County Board of
Assessment Appeals does not reflect the current ~air market value of the property; and
o. The assessment lacks uniformity; and
p. The assessment is discriminatory; and
q. The assessment is otherwise unjust and inequitable.
WHEREFORE, the Petitioner requests this Honorable Court to 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.
Respectfully submitted:
//J~seph )~ Klein, Esqt'
~orney I.D. No.: 07082
Mark S. Silver, Esquire
Attorney I.D. No.: 09825
Joseph A. Klein, P.C.
500 North Third Street, 7"~ floor
P.O. Box 1152
Harrisburg, Pa 17101
(717) 233-0132
Attorneys for Appellant, Yvette Kane
Date: t,\~-~.$ ~
Cumberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
(717) 240-6350
(717) 240-6354 (fax)
Board of Assessment Appeals
Lloyd W. Bucher
R, Fred Hefelfinger
Sarah Hughes
BONNIE M. MAHONEY
Chief Assessor
STEVEN D. TILEY
Assistant Solicitor
DECISION ORDER
MAILING DATE: November 2, 2001
PARCEL NUMBER: 10-19-1598-249.
KANE, YVETTE
230 EAST LAUER LANE
CAMP HILL PA 17011
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: 10/12/2001
DATE DECISION RENDERED: 10/31/2001
EFFECTIVE FOR TAX YEAR: 2002
DECISION RENDERED: [ ] Withdrawn By Applicant
[ ] Abandoned For Failure To Appear
[ ] Denied - No Change
[ ] Approved Review Appraiser's Changes
[X] Revised Assessment Based on Hearing
[ ] Other:
TOTAL VALUE
FAIR MARKET
CLEAN AND GREEN
CLEAN AND GREEN
STATUS
Old Assessed Value: 279,390
New Assessed Value: 242,110
NOT
APPLICABLE
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 December 2, 2001.
to CUMBERLAND cOUNTY
ASSESSMENT APPEAL - RESIDENTIAL or LAND
Under the provisions et taw I~Y P n' aggrieved by any assessment desiring to appeal shall file a statement, in writing, with tl~e Board el
Assessment Appeals on or bi, tore ~J~ptember 1st. Such statement shall designate the assessment appealed from and the address to which
of hen d where to appear for a hearing. No appeal shall be heard by the board unless appellant shall first
the Board shall mail notice ~f~
~ ' e documents on or before September 1st, as set forth by law. (') includes taxing districts
have filed the appeal and , · /_/.....,., /Z/~___~_-----
Mailing Address: ~'~':
Site Location of Property Subject ot Appeal: ~~~' ~~ /~ '. '/- Boro~ownship
Number Street
a Identification ft ~ '--~--/~¢
Assessors Tax M p ~ ' ' '
Building and/or Land Use: ~~' ~ ~¢~~ ~._
Stories To~al Rooms ~ Bed~oms ~- Family Room _ I__ Full Baths
Numberer i~ ~/ .... ars' :~ Carp°,,~ "Firepiace~ .. Central Air ~
Hall Baths ~ Basement_ ~ ~araget~ ~ ~
e "q ¢ ~ Condominum Common Elemeht _ ~.J~
Lot Size/Acreag -, ~% _,~ _. ~ ~/~, ~¢~ Amount of Fire Insurance ~
- 'e Purcha~ed J i Z ~ / 0 I Purchase price )~ -- - ~ od~)~,
~ 9 ~ ~ ~E¢ ~ nnin' n el Market Value el th s Property ~'
_ ~ ~ /~ ¢, . ~ ~...io
Assessment Appemee ~~ -
I1 property is Rented, State Annual Rent ~ ~ ~ -
State Reasons lor Fdmg/his Appea .... G , J / -. ¢ '~'~
' I, (' " , - , . · /
~ ties ) ' ' ¢ / t ~'U
List Sales ~ C¢~r~le Proper ~ ¢~~ PurchasePnce
Property Owner Location Total Assm t Date Sold
I/we hereby declare my/our intention 1o appeal Irom t
statements made in l~is appeal are tr~e and correct.
C.S. Section 4904, ~,lating .t un.~.gs~n lalsiljcation to
Signed: _~lk4. /=/E.~ _~.~,-/L..~'
Owner(s) of Record
All notices of these proceedings shall be m
Name:
Office Use Only
i:~:~_~_~ ~ ~/.._ 1 Address:
and do hereby verily that the
~ject to the penalties el 18 Pa.
I
VERIFICATION
1, Yvette Kane, Appellant herein, hereby verify that the statements made in the attached
Petition for Appeal from the Decision of the Cumberland County Board of Assessment
Appeals are tree and correct to the best of my knowledge, information and belief. I understand
that false statements made herein are made subject to the penalties of
18 Pa. C.S.A. Section 4904 relating to unsworn t~alsification to authorities.
Yvette Kane
YVETTE KANE,
Al~pellant
V.
CUMBERLAND COUNTY
BOARD OF ASSESMENT
APPEALS,
Appellee
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
:
CIVIL ACTION- LAW
No.
CERTIFICATE OF SERVICE
I, Mark S. Silver, Esquire, of Joseph A. Klein, P.C., Attorneys for Appellant,
Yvette Kane, do hereby certify that on this date I served the foregoing PETITION FOR APPEAL
FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT
APPEALS by placing a true and correct copy of the same in the United States Mail, postage prepaid,
sent Certified Mail, Return Receipt Rcqnested, deposited at Harrisburg, Pennsylvania, addressed as
follows:
Cumberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, Pa 17013
Hampden Township Board of Commissioners
Hampden Towaship Municipal Building
230 Sporting Hill Road
Mechanicsburg, Pa 17055
Cumberland County Board of Commissioners
Office of the Conunissioners
Cumberland County Courthouse
One Courthouse Square
Carlisle, Pa 17013
Steven D. Tiley, Esquire
Frey and Tiley
5 South Hanover Street
Carlisle, Pa 17013
Solicitor to Cnmberland County
Board of Assessment Appeals
Board of School Directors
Cnmberland Valley School District
Administrative Office
6746 Carlisle Pike
Mechanicsburg, Pa 17050
Mark S. Silver
Attorney I.D. No.: 09825
Joseph A. Klein, P.C.
500 North Third Street, 7th floor
P.O. Box 1152
Harrisburg, Pa 1710 I
(717) 233-0132
Attorneys for Appellant, Yvette Kmm
Date:
YVETTE KANE,
Appelhmt
V.
CUMBERLAND COUNTY
BOARD OF ASSESMENT
APPEALS,
Appellee
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
No. VI-
ORDER
AND NOW, this .~__~day of ~ Ce ~c.~, 2001, upon consideration of the
foregoing Petition it is hereby ordered that a ~aLu3 c.c,i-,fer,h~cc on the appeal shall be held on
the oc~,~ of "~~ ,200~__ at ~ o'clock o~m. in Courtroom
/
Within twenty (20) days after the date of entry by the Court of the order fixing the
hearing date on the appeal, the Appellant shall mail by certified mail a copy of the Petition and
Order to the following: the Board of Assessment Appeals of Cumberland County, the
Commissioners of Cumberland County, Hampden Township, and the Cumberland Valley
School District.
Any person or government agency upon whom a copy of the Petition and Order
required to be served trader the paragraph set forth above may intervene in the appeal
proceedings as a matter of right by filing with the Prothonotary within twenty (20) days afl:er
receipt of the copy of the Petition and Order a praecipe directing intervention either as an
Appellant or Appellee. lfsuch praecipe has not been filed by said person or government
agency within the said twenty (20) day period, intervention thereafter shall be governed by the
Pennsylvania Rules of Civil Procedure 2326 through 2350, inclusive.
BY THE COURT:
YVETTE KANE,
Appellant
CUMBERLAND COUNTY
BOARD OF ASSESSMENT
APPEALS,
Appellee
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUN'FY, PENNSYLVANIA
CIVIL ACTION - LAW
No. 2001-6797 CIVIL TERM
TO: THE PROTHONOTARY:
Please enter my appearance on behalf of the Cumberland County Board of
Assessment Appeals.
Stephen D. Tiley, Esquire
Assistant Cumberland County Solicitor
5 South Hanover Street
Carlisle, PA 17013
(717) 243-5838
SupremeCourt ID # 32818
YVL=T~ KANE,
Appellant
V.
CUMBERLAND COUNTY
BOARD OF ASSESSMENT
APPEALS,
Appellee
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
No. 2001-6797 CIVIL TERM
AND NOW, this Z'~'tl~ay of ~l'Z~ ~ ~ "Z ' 2002, upon consideration of the w th n
Stipulation and Joint Motion for Agreed Order, t s Decreed and Ordered that the total
market value of the subject property (tax parcel number 10-19-1598-249) as of the
date applicable to this proceeding is $220,000.00. As a result of the year 2000
Countywide reassessment, effective January 1, 2001, the common level ratio is not
applicable to said reassessment which shall be fixed at the new predetermined rate
of 100% of year 2000 value. The total assessment of the property for tax years
beginning on and after January 1, 2002, and thereafter until changed as provided by
law, shall be $220,000.00.
The Cumberland County Assessment Office shall allocate said total
assessment between land and improvements as provided by law, and by the
procedures of the Cumberland County Assessment Office. The Cumberland County
Assessment Office shall promptly notify the appropriate taxing bodies of the change in
assessment.
BY THE COURT
.5', lye 2
By:
(~l~VVesley I(~,,~. J ~
YVETTE KANE,
Appellant
CUMBERLAND COUNTY
BOARD OF ASSESSMENT
APPEALS,
Appellee
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
No. 2001-6797 CIVIL TERM
STIPULATION AND JOINT MOTION FOR AGREED ORDEal
AND NOW, this ,.~$'~"~ day of January, 2002, it is hereby Agreed and
Stipulated between Petitioner, Yvette Kane, by her Attorneys, Joseph A. Klein, P.C., by
Mark S. Silver, Esquire, and Respondent/Appellee Board of Assessment Appeals, by
its Attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, as
follows:
1. Petitioner filed a Petition for Appeal from the Decision of the Cumberland
County Board of Assessment Appeals on November 29, 2001 to which an Order was
entered on December 17, 2001 fixing a date and time for a hearing of March 28, 2002
at 9:30 a.m. The parties have now settled this case.
2. This Assessment Appeal relates to the market value applicable as of
August 21, 2001, the date the appeal was originally filed before the Board of
Assessment Appeals, effective for assessments beginning on and after January 1,
2002.
3. The property which is the subject of this appeal is Cumberland County
Assessment Parcel No. 10-19-1598-249 and is known as 230 East Lauer Lane,
Hampden Township, Cumberland County, Pennsylvania.
4. The parties stipulate that the total market value of the subject property as
of the date of the original Petition to the Cumberland County Board of Assessment
Appeals and as of January 1, 2002 is $220,000.00.
Stipulation and Joint Motion For Agreed Order
Yvette Kane vs. Cumb. Co. Board of Assessment Appeals page 1 of 3
5. As a result of the year 2000 Cumberland County Countywide
reassessment, the predetermined ratio is now 100% of the year 2000 value. The
common level ratio of 100 is inapplicable as it does not vary by more than 15% of the
predetermined ratio. Therefore, the assessment shall be fixed as of January 1, 2002
at $220,000.00.
6. The Cumberland County Assessor's Office shall allocate the total
assessment between land and improvements as provided by law and the procedures
of the Cumberland County Assessment Office.
7. The $220,000.00 assessment 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.
8. The Cumberland County Assessment Office shall promptly notify that
appropriate taxing bodies of the change in assessment, and instruct the taxing bodies
to make any 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 has reviewed this Settlement Stipulation with his client
or clients and that he has specifically been authorized to enter into this Settlement
Stipulation by his client or clients.
Stipulation and Joint Motion For Agreed Order
Yvette Kane vs. Cumb. Co. Board of Assessment Appeals
page 2 of 3
Respectfully Submitted,
PETITIONER, YVETTE KANE
JOSEPH A KLEIN. P.C.
By
Mark S. Silver, Esquire
P.O. Box 1152
Harrisburg, PA 17108
Attorneys for Petitioner
RESPONDENT, CUMBERLAND COUNTY
BOARD OF ASSESSMENT APPEALS
Step~en D. Tiley, Esquire- ~'~
Assistant Cumberland County Solicitor
Attorney for Respondent
5 South Hanover Street
Carlisle, PA 17013
(717) 243-5838
Supreme Court ID# 32318
Stipulation and $oint Motion For Agreed Order
Yvette Kane vs. Cumb. Co. Board of Assessment Appeals page 3 of 3