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HomeMy WebLinkAbout01-6837Lawrence B. Abrams, Esquire Attorney I.D. # 18028 Dean F. Piermattei, Esquire Attorney I.D. #54837 Rhoads & Sinon One South Market Square, Twelfth Floor P.O. Box 1146 Harrisburg, PA 17108-1146 717-233-5731 Attorneys for Appellants DAVID W. STEFANIC & SUZANNE B. STEFANIC, AppeHants, THE CUMBERLAND COUNTY : BOARD OF ASSESSMENT APPEALS, : DAUPHIN COUNTY, PENNSYLVANIA,: : Appellee. : CIVIL ACTION : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA ; NOTICE OF TAX ASSESSMENT APPEAl. David W. Stefanic and Suzanne B. Stefanic ("Appellants"), by their attomeys, Rhoads & Sinon LLP, hereby appeal fi.om the Decisions of the Cumberland County Board of Assessment Appeals, Cumberland County, Pennsylvania, improperly assessing the value, for county assessment value, of tax parcels 42-12-0358-011 and 42-12-0358-01MA, and in support of their appeal, state as follows: 1. Appellants, David W. Stefanic and Suzanne B. Stefanic, own a parcel of property in Upper Allen, Cumberland County, Pennsylvania 17055, situated at 1215 McCormick Road and consisting of a dwelling, annex building, barn, garage, and out building on 7.44 acres, tax parcel 42- 12-0358-004A (hereinafter "Residence Property'') and own a parcel of property across fi.om the 410118.1 Residence Property which is a 5.10 acre vacant lot, tax parcel 42-12-0358-11 (hereinafter "Vacant Lot Property"). 2. The Appellee is the Cumberland County Board of Assessment Appeals (hereinafter the "Board") with an office at Old Courthouse, One Courthouse Square, Carlisle, Pennsylvania 17013. 3. In 2001, Cumberland County conducted a county wide reassessment of properties within its boundaries. As a result of this reassessment, the accessed value of Appellants Residence Property was dramatically increased to $709,590.00, and the assessed value of t_he Vacant Lot Property was increased to $60,910.00. 4. Because it is the Appellants' opinion that the market values of the Residence Property and Vacant Lot Property were excessively high, Appellants filed a Residential Real Estate Tax Assessment Appeal for both parcels. 5. The appeal heahng was held on October 15, 2001 before the Board of Assessment Appeals of Cumberland County. 6. On November 2, 2001, the Board issued two (2) "Decision Orders" whereby it reduced the assessed value of the Residence Property fi.om $709,590.00 to $495,000.00 and refused to reduce the assessed value on the Vacant Lot Property. (Tree and correct copies of the Decision Orders are attached hereto as Exhibit "A" and incorporated herein by reference). 7. The action of the Board in only reducing the assessed, fair market value of Residence Property to $495,000.00 was contrary to law in that the fair market value of the property, based on comparable properties located within the Township, is $450,000.00. Furthermore the -2- Board erred by falling to reduce the assessed value of the Vacant Lot Property, as the evidence set forth by the County Assessor assessed the value for this proper at $46,000.00. WHEREFORE, Appellants request that the Court strike the November 2, 2001 Decision Orders of the Cumberland County Board of Assessment Appeals for the aforementioned properties and reduce the assessed, fair market value of the Residence Property to $450,000.00, further reduce the assessed value of the Vacant Lot Property to $46,000, and grant such additional relief as the Court may deem appropriate. Respectfully submitted, Date: November 30, 2001 By: RHOADS & SINON LLP Lawrence B. Abrams, Esquire Dean F. Piermattei, Esquire One South Market Square P. O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Attorneys for Appellants -3- EXHIBIT "A" 'Cumberland County 6.. rd of Assessment Appeals Old Courthouse ' One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (tax} Lloyd W. Buct~ef R. Fred Hefe/~r~r Sarah Hughe~ BONNIE M. MAHONEY Chlei' A~easor STEVEN D. TILEY Asslmn! STEFANIC, DAVID W & SUZANNE B 1215 MCCORMICK ROAD MECHANJCSBURG PA 17055 Dear Property Owner: DECISION ORD " MAILING DATE: November 2, 2001 PARCEL NUMBER: 42-12-O358-004A This lelter 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: 1Q/~5/2001 .D_A_-F_E~D_ECIBION RENDERED: 10/31/2001 ~'~'P~'~i'IVE FOR TAX YEAR: 2002 DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned Fbr Failure To Appear [ ] Deniecl - No Change [ ] Approved Review ApPraiser's Changes IX] Revieed Asseasment Based on Healing ,r ] Other: TOTAL VAJ. UE Old Assessed Value; New Assessod Value: FA/R MARKET CLEAN AND GREEN 709,5g0 NOT 4,95,000 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 fn the Prothonotary's office on ~- before December 2, 2001. Cumberland County E~..ard of Assessment ApPeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Uoyd W. Bucher R. Fred Hef~lfinger ~arah Hughes BONNIE M. MAHONEY Chief A~e~or STEVEN D. TILEY A~lel~nt Solictto~ DECI,________~ION ORDE--~~ MAILING DATE: November 2, 2001 PARCEL NUMBER: 42-12-O358-O11. STEFANIC, DAVID W & SUZANNE B 1215 MCCORMICK ROAD MECHANICSBURG PA 17055 Doer Property Owner: This letter is to regarding the officially not/fy you of the decision of the Cumbeffand County Board of Assessment Appeals above-referenced parcel. _D.A_TE OF APPEAL HEARINGi 10/15/2001 DATE DECISION RENDe,-.-.- ~;~'-u: 10/31/2001 EFFECTIVE FOR TAX YEA~ 2002 DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ J Denied. No Change [ ] Approved Review Appraiser's Changes IX] Revised Assessment Ba~ed on Hearing [ ] Other: TOTAL VALUE Old Assessed Value: New Assessed Value: F.,MR MARKET CLEAN AND GREEN 60,g10 80,910 NOT APPLICABLE CLEAN AND GREEN ~rATU$ Any Pemo.n. aggrieved by the order of th ,',oa, ~,, ",,.ga p,,,,,on ,n ~,,. ,o tho.;,r~.°.'o"',,.,°~* es ~;,~rn...¥__.?a, :o ~. Oo~r, o, Oo,.n~on or -,,,vr~ uer, emoer ;Z, 2001 OEO 1 8 ZOO1? DAVID W. STEFANIC & SUZANNE B. STEFANIC, Appellants, THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, DAUPHIN COUNTY, PENNSYLVANIA, Appellee. IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION ORDER AND NOW, this ~__'~lay of~ 2001, a heating on the Notice of Tax Assessment Appeal filed by Appellants David W. Stefanic & Suzanne B. Stefanic on November 30, 2001 is scheduled for~~~~,, 20~_~ at ~0~. O'clock in Courtroom ,fi' DAVID W. STEFANIC & SUZANNE B. STEFANIC, Appellants, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : : NO. 2001- c ~:'1 CIVIL TERM : : ,, : ASSESSMENT APPEAL STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this day of February, 2002, it is hereby agreed and stipulated between Petitioners/Appellants David W. Stefanic and Suzanne B. Stefanic, by their attorneys, Rhoades & Sinon, L.L.P., by Dean F. Piermattei, Esquire, and Respondent/Appellee Cumberland County Board of Assessment Appeals by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, as follows: 1. Appellants filed a Notice of Tax Assessment Appeal from decisions of the Cumberland County Board of Assessment Appeals to which an Order was entered on December 28, 2001 fixing a date and time for a hearing of February 8, 2002. Counsel for the parties informally reached a settlement agreement on January 25, 2002 and requested that the Court generally continue the hearing pending finalization of the settlement. The parties have now settled this case. 2. This Assessment Appeal relates to 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 properties which are the subject of this appeal are Cumberland County Tax Parcel No. 42-12-0358-004A a property including acreage, a dwelling, annex building, barn, garage, and outbuildings known as and numbered 1215 McCormick Road (hereinafter "Residence Property") and a second parcel of vacant Stipulation and Joint Motion for Agreed Order David W. Stefanic and Suzanne B. Stefanic vs. Cumberland County Board of Assessment Appeals Page 1 of 3 land situate across the street from the foregoing property and identified as Cumberland County Tax Parcel No. 42-12-0358-011 and which contains approximately 5.10 acres (hereinafter "Vacant Lot Property"), both properties being situate in Upper Allen Township, Cumberland County, Pennsylvania. 4. The parties stipulate that the total market value of the Residence Property is $475,000.00 and that the total market value of Vacant Lot Property is $46,000.00 as of the date of the original Petition to the Cumberland County Board of Assessment Appeals and as of January 1, 2002. 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 $475,000.00 for the Residence Property and at $46,000.00 for the Vacant Lot Property. 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 $475,000.00 Residence Property assessment and the $46,000.00 Vacant Lot Property 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 the 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. Stipulation and Joint Motion for Agreed Order David W. Stefanic and Suzanne B. Stefanic vs. Cumberland County Board of Assessment Appeals Page 2 of 3 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. Respectfully Submitted, PETITIONERS/APPELLANTS DAVID W. STEFANIC AND SUZANNE B. STEFANIC RHOADES & SINON, L.L,P. ~uire One South Market Square P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Attorneys for Petitioners/Appellants RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS ~~'~- ~.. ~'i I e~', ~-~q ' -- Assistant Cumberland County Solicitor Attorney for Respondent 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court ID# 32318 Stipulation and Joint Motion for Agreed Order David W. Stefanic and Suzanne B. Stefanic vs. Cumberland County Board of Assessment Appeals Page 3 of 3 DAVID W. STEFANIC & SUZANNE B. STEFANIC, Appellants, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee AND NOW, this IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA APPEAL NO. 2001, ~ ~'-~?ClVlL TERM ORDER day of /Y~(~ ,2002, upon consideration of the within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the total market value of the Residence Property (as identified in said Stipulation and known as tax parcel number 42-12-0358-004A) as of the date applicable to this proceeding is $475,000.00 and that the total market value of the Vacant Lot Property (as identified in said Stipulation and known as tax parcel number 42-12-0358-011) as of the date applicable to this proceeding is $46,000.00. As a result of the year 2000 Countywide reassessment, effective January 1, 2001, the common level ratio is not applicable to said assessments which shall be fixed at the new predetermined ratio of 100% of year 2000 value. The total assessment of the properties for tax years beginning on and after January 1, 2002, and thereafter until changed as provided by law, shall be $475,000.00 for the said Residence Property and $46,000.00 for the said Vacant Lot Property. The Cumberland County Assessment Office shall allocate said total assessments 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 assessments. BY TH~ By: Edward E. Guido J.