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HomeMy WebLinkAbout07-23-09IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS OF ROBERT M. MUMMA, CUMBERLAND COUNTY, PENNSYLVANIA Deceased ~ ~-' ~ ~~ -.-, • ORPHAN' S COURT DIVISION ` ? ~ ' "~ - ~..~ , `l"l } • N0.21-86-398 "- ``' -= . ~-- - ...., - :; _ _ :, - -- _ ._, .. ~--, __ _ _ _ .~ ~ r,-.,~~ ~r, ~Tm nTTRi .if CAi.E OF REAL ESTATE BY TAX CLAM BURE~J A T AND NOW comes Robert M. Mumma, II, pro se, who hereby files the instant Motion to Prevent Public Sale of Real Estate by Tax Claim Bureau Due to Nonpayment of Delinquent Taxes by the Executrices /Trustees, and in support thereof avers as follows: 1, The undersigned Movant, Robert M. Mumma, II, pro se, is an adult individual who is a beneficiary of the above-captioned Estate and the Trusts created under the Will of the Decedent. 2, The Movant is a trustee of contingent beneficiaries of the above-captioned Estate and Trusts. 3. In accordance with prior court orders entered in this matter (including, but not limited to, this Court's decision of February 23, 2000), as well as the "law of the case" statement at the Auditor's hearing on Apri121, 2009 (N.T. p. 14), the Movant has standing in this case notwithstanding any arguments advanced by the Estate counsel that the Movant had disclaimed 1 his interests under the Will of the Decedent. See, Answer of Barbara McK. Mumma and Lisa M. Morgan to Emergency Motion to Prevent Public Sale of Real Estate by Tax Claim Bureau Due to Nonpayment of Delinquent Taxes by the Executrices /Trustees on September 19, 2008 (hereinafter "Answer filed by Attorneys Otto and Faller") at Paragraph #2. 4. The Executrices of the Estate and the Trustees of the Marital Trust and Residuary Trust under the Will of the Decedent are Lisa Mumma Morgan and Barbara McK. Mumma. The foregoing individuals and entities are represented by the law firms of Morgan, Lewis & Bockius and The Martson Law Office. (. The Executrices /Trustees have a paramount legal and fiduciary duty to protect and to preserve the assets of the Estate and the Trusts. ~. The Executrices /Trustees have a legal and fiduciary duty to prevent the assets of the Estate and the Trusts from being mismanaged, diminished, threatened, converted, or otherwise subject to waste or the assertion of claims of others, as well as avoiding the imposition of unnecessary costs, including, but not limited to, the imposition of unnecessary or avoidable taxes. g. As both a beneficiary and as a trustee of contingent beneficiaries, the Movant has the right to protect the interests of same in the Estate and the Trusts and to seek protection of such interests from being mismanaged, diminished, threatened, converted, or otherwise subject to waste or the assertion of claims of others. 2 9. The Executrices /Trustees have a legal and fiduciary duty to make timely payment of real estate taxes which become due and payable on real property of the Estate and the Trusts. 10. The Executrices /Trustees have a legal and fiduciary duty to make timely payment of all real estate taxes which become due and owing such that the payment thereof is made on or before the discount date or the face date set by the taxing authority, and to avoid the increased tax amount, penalties, interest, and costs assessed when payment thereof is made after the penalty date. 11. Certain real property associated with the Estate and the Trusts is located in Lemoyne, Pennsylvania and consists of .83 acres which is more fully described as "Lot 1 PB 47 PG 38, Commercial -Vacant Land, 12th Street & Camp Hill By-Pass" and is located in the Cumberland County Tax Claim Bureau at Map Number 12-20-1856-009. 12. Despite their knowledge of their legal and fiduciary responsibilities to do so, the Executrices /Trustees have failed to make timely payment of the real estate taxes due and owing on the aforesaid real property. 13. On or about August 6, 2008, the Cumberland County Tax Claim Bureau issued a "Notice of Public Sale" with respect to the aforesaid real property which indicated that the Tax Claim Bureau would expose such real property for public sale for the purpose of collecting unpaid taxes, municipal claims and all costs incidental thereto. A copy of said Notice of Public Sale is attached hereto as Exhibit A. 14. Therein, the Cumberland County Tax Claim Bureau issued written notice to parties of interest which indicated that said real property was about to be sold without the owners consent for delinquent taxes and that the real property could be sold for a small fraction of its fair market value. 15. Therein, the Cumberland County Tax Claim Bureau issued written notice to parties of interest which indicated that said Bureau would expose said real property for Public Sale in the Cumberland County Old Courthouse on September 25, 2008 at 10:00am. 16. On Monday, September 8, 2008, the undersigned Movant filed an Emergency Motion to Prevent Public Sale of Real Estate by Tax Claim Bureau Due to Nonpayment of Delinquent Taxes by the Executrices /Trustees. A copy of said Motion is attached hereto as Exhibit B. 17. In an Order of Court dated September 15, 2008, Judge Oler issued a Rule upon all interested parties to show cause why the relief requested in said Emergency Motion should not be granted; the Rule was returnable on or before 12:00 noon on September, 19, 2008. A copy of said Order of Court is attached hereto as Exhibit C. l g. On September 19, 2008, the Executrices /Trustees filed an Answer. A copy of the Answer filed by Attorneys Otto and Faller is attached hereto as Exhibit D. 19. In response to the averment in said Emergency Motion which referenced the Tax Claim Bureau's description of said real property as to "Lot 1 PB 47 PG 38, Commercial - Vacant Land, 12th Street & Camp Hill By-Pass," further described as "Map Number 12-20-1856- 4 009," Paragraph #11 of the Answer filed by Attorneys Otto and Faller stated, inter alia, "Mrs. Mumma and Mrs. Morgan admit that legal title to this property is currently held by Mumma Realty Associates II, an entity in which the estate is a majority owner; however, they believe it may have been intended to be conveyed in connection with the conveyance of adjoining property." 20. In response to an averment in said Emergency Motion which asserted that the Executrices /Trustees failed to make payment of the real estate taxes due and owing on the aforesaid real property, Paragraph #12 of the Answer filed by Attorneys Otto and Faller stated, inter alia, "[t]he taxes on the property at issue were timely paid. Receipts for the payments of the taxes are attached hereto as Exhibit `A'." 21. According to Exhibit `A' attached to the Answer filed by Attorneys Otto and Faller, the delinquent real estate taxes for tax year 2006 were paid on September 12, 2008 (i.e., four days after the filing of said Emergency Motion). 22. According to Exhibit `A' attached to the Answer filed by Attorneys Otto and Faller, the payment of the delinquent real estate taxes for tax year 2006 on September 12, 2008 included penalties, interest, and costs. 23, According to Exhibit `A' attached to the Answer filed by Attorneys Otto and Faller, payments of the delinquent real estate taxes for tax year 2006 were made on September 12, 2008 via a check paid by Mumma Realty Associates and via cash paid by Sam Andes. 24. In response to an averment in said Emergency Motion which referenced the Tax Claim Bureau's issuance of the Notice of Public Sale, Paragraph #13 of the Answer filed by Attorneys Otto and Faller stated, inter alia, "It is admitted that a `Notice of Public Sale' was issued by the Cumberland County Tax Claim Bureau. However, Mrs. Mumma and Mrs. Morgan timely paid the taxes as evidenced by Exhibit `A' ." 25. In response to an averment in said Emergency Motion which referenced that the Tax Claim Bureau had issued written notice to parties of interest indicating that the real estate was about to be sold without the owners consent and for a small fraction of its fair market value, Paragraph #14 of the Answer filed by Attorneys Otto and Faller stated, inter alia, "It is admitted that a `Notice of Public Sale' was issued by the Cumberland County Tax Claim Bureau. However, Mrs. Mumma and Mrs. Morgan timely paid the taxes as evidenced by Exhibit `A'." 26. In response to an averment in said Emergency Motion which referenced that the Tax Claim Bureau had issued written notice to parties of interest that the real estate would be exposed for Public Sale on September 25, 2008, Paragraph #15 of the Answer filed by Attorneys Otto and Faller stated, inter alia, "It is admitted that a `Notice of Public Sale' was issued by the Cumberland County Tax Claim Bureau. However, Mrs. Mumma and Mrs. Morgan timely paid the taxes as evidenced by Exhibit `A'." 27. In response to an averment in said Emergency Motion which referenced that the Tax Claim Bureau had issued written notice to parties of interest which indicated a sum for taxes prior to which will remove the real property from the Public Sale, Paragraph #17 of the Answer filed by Attorneys Otto and Faller stated: "Admitted. By way of further response, Mrs. Mumma and Mrs. Morgan timely paid the taxes as evidenced by Exhibit `A' ." 6 28. In response to an averment in said Emergency Motion which asserted that the Executrices /Trustees violated their legal and fiduciary duty to make payment of delinquent real estate taxes and subjected the real estate to Public Sale, Paragraph #18 of the Answer filed by Attorneys Otto and Faller stated, inter alia, "Moreover, the taxes on the property at issue were timely paid." 29. In response to an averment in said Emergency Motion which asserted that the Executrices /Trustees should be ordered forthwith to make payment of any and all real estate taxes (delinquent or otherwise) which are due and owing, Paragraph #19 of the Answer filed by Attorneys Otto and Faller stated, inter alia, "By way of further response, the taxes on the property at issue were timely paid." 30. In response to an averment in said Emergency Motion which asserted that the Executrices /Trustees should be ordered to pay the sum certain so as to prevent the public sale, Paragraph #20 of the Answer filed by Attorneys Otto and Faller stated, inter alia, "By way of further response, the taxes on the property at issue were timely paid." 31. The Answer filed by Attorneys Otto and Faller contained at least eight (8) separate statements to this Court that the real estate taxes for tax year 2006 were "timely paid." 32. Payment of real estate taxes by the Executrices /Trustees after the penalty date does not constitute a timely payment thereof. 33. Payment of real estate taxes by the Executrices /Trustees after the issuance of a Notice of Public Sale by the Tax Claim Bureau does not constitute a timely payment thereof. 7 34. Payment of real estate taxes by the Executrices /Trustees at a point in time which results in the assessment of an increased tax amount, penalties, interest, and costs does not constitute a timely payment thereof. 35. Payment of real estate taxes by the Executrices /Trustees only four days after the filing of an Emergency Motion regarding same does not constitute a timely payment thereof. 36. In an Order of Court entered September 25, 2008 (i.e., the same date as the Public Sale), Judge Oler deemed as moot the Emergency Motion to Prevent Public Sale of Real Estate by Tax Claim Bureau, noting therein that the Tax Claim Bureau had verified the payment of delinquent taxes for 2006. Accordingly, there was no Public Sale held on September 25, 2008. A copy of said Order of Court is attached hereto as Exhibit E. 37. According to a "Claim Payment Inquiry" form generated and printed by the Tax Claim Bureau for the subject real estate, the aforecited payments by Mumma Realty Associates and by Sam Andes on September 12, 2008 for the balance due for tax year 2006 are listed along with a prior payment of $50.00 on September 21, 2006 for tax year 2005 by Pennsylvania Supply Company and a prior payment of $3,555.92 on September 7, 2007 for tax year 2005 by PMI. A copy of said Claim Payment Inquiry print-out is attached hereto as Exhibit F. 3g. The records of the Tax Claim Bureau uniformly demonstrate that the real estate taxes on the subject real property have not been timely paid by the Executrices /Trustees, but rather are paid on a date subsequent to the penalty date, thereby requiring the unnecessary expenditure of Estate and Trust assets to pay the increased tax amounts, penalties, interest, and costs. 39. According to Exhibit `A' attached to the Answer filed by Attorneys Otto and Faller, there existed an additional "Claim Balance" due of $3,480.98 for "Claim Year 2007." 40. On April 13, 2009, the Tax Claim Bureau issued a "Final Reminder Notice" with respect to unpaid real estate taxes for tax year 2007 regarding the subject real estate. A copy of said Final Reminder Notice is attached hereto as Exhibit G. 41. According to the Final Reminder Notice, the amount of $3,617.20 for tax year 2007 plus any accrued interest must be paid in full no later than June 30, 2009 to avoid exposure to an upset tax sale on September 24, 2009. 42. According to the Final Reminder Notice, payment in full received after June 30, 2009 but before the time of sale will prevent the property from being sold, however additional costs may be charged. 43. According to the Final Reminder Notice, the balance due does not reflect any real estate taxes for tax year 2008 which may also be delinquent. 44. The Executrices /Trustees have violated their legal and fiduciary duty to make timely payment of real estate taxes which have become due and payable, and have subjected the real property to Public Sale which would cause great prejudice and detriment to the interests of the beneficiaries and contingent beneficiaries. 45. The Executrices /Trustees should be ordered forthwith to make payment of any and all real estate taxes (delinquent or otherwise) which are due and owing on real property of the Estate and the Trusts. 9 46. At a minimum, the Executrices /Trustees should be ordered forthwith to make payment of the aforesaid delinquent real estate taxes for tax year 2007 in the sum of $3,617.20 as delineated on the Final Reminder Notice so as to prevent the real estate from being exposed to an upset tax sale by the Tax Claim Bureau on September 24, 2009. 47. The Executrices /Trustees should be further ordered to make payment of any real estate taxes for tax year 2008 which may also be delinquent. 48. The Executrices /Trustees should be further ordered to make timely payment of any and all real estate taxes for tax year 2009 (and subsequent tax years) on or before the penalty date. 49. For purposes of this motion, the Movant hereby invokes and incorporates by reference thereto all remedies, claims, actions, and related relief available for the removal of Executrices and the Trustees as set forth in the Probate, Estates and Fiduciaries Code and otherwise as provided by any other applicable law. 50. For purposes of this motion, the Movant further invokes and incorporates by reference thereto all remedies, rights, claims, entitlements, actions, and related relief available to the beneficiaries, remainderman, contingent beneficiaries or remaindermen, or other interested parties in the Estate and the Trusts as set forth in the Probate, Estates, and Fiduciaries Code and otherwise as provided by any other applicable law. 10 51. Pursuant to Cumberland County Rule of Civil Procedure 208.3(a)(9), the Movant has not obtained the concurrence of counsel to the other interested parties inasmuch as the prior statements and representations of said counsel have indicated that the Movant would not receive cooperation from them with respect to such a motion. See Answer filed by Attorneys Otto and Faller at Paragraph #22. 52. Pursuant to Cumberland County Rule of Civil Procedure 208.3(a)(2), the Honorable J. Wesley Oler, Jr. has previously ruled on prior motions filed by the parties hereto. WHEREFORE, the Movant respectfully requests that this Honorable Court issue an Order which GRANTS the instant Motion and which directs and orders the Executrices / Trustees to make immediate payment forthwith of the aforesaid delinquent real estate taxes which are now due and owing on the aforesaid real property for tax year 2007, and to further direct and order the Executrices /Trustees to take any and all necessary and appropriate measures to prevent said real property from being exposed to a tax upset sale on September 24, 2009. This Honorable Court should further direct and order the Executrices / Trustees to make payment of any delinquent taxes for tax year 2008. This Honorable Court should further direct and order the Executrices /Trustees hereinafter to make timely payment of any and all real estate taxes on or before the penalty date. Respectfully submitted, ~i' , ~ ~ t ~ ,, Ro ert M. Mumma, II Box F Grantham, PA 17027 (717) 612-9720 PROSE 11 CERTIFICATE OF SERVICE I, Robert M. Mumma, II, pro se, do hereby certify that I caused a copy of the foregoing Motion to be served this date by U.S. Mail, first class, postage prepaid, addressed to: Brady Green, Esquire Morgan, Lewis & Bockius, LLP 1701 Market Street Philadelphia, PA 19103-2921 George B. Faller, Jr., Esquire No V. Otto, III, Esquire Martson Law Offices 10 East High Street Carlisle, PA 17013 Ralph Jacobs, Esquire 1515 Market Street -Suite 705 Philadelphia, PA 19102 Linda Mumma Roth PO Box 480 Mechanicsburg, PA 17055 Joseph D. Buckley, Esquire Court-Appointed Auditor 1237 Holly Pike Carlisle, PA 17013 DATE: July 23, 2009 1. .- ~ , obert M. Mumma, II Box F Grantham, PA 17027 717 - 612 - 9720 PROSE .naarw 40UNTY CLAIM BUREAU pL,. :, PRESENT THIS NOTICE WHEN MAKIIVG PAYMENT ADDRESS ALL COMMUNICATLONS TO: CUMBERLAND COUNTY TAX CLAIM BUREAU ONE COURTHOUSE SQUARE CARLISLE, PA 17013-3389 BUSINESS 8:00 AM TO 4:30 PM HOURS: MONDAY THRU FRIDAY PHONE: 1?8882 -0371 EXT 6366 PAYMENTS PRIOR TO SALE: Cash, money order. cerHtled check or Treasut~'s check payable to "Tire Tax Claim Bursts" BUSINESS CHECKS ACCEPTED Online paynunst shay be made using Visa, Mastcr Card, American Express ar Discover at W W W.O~G181UaYItICntS.COrn. Ut~ictai Yaymeats charges a convtmtence fee for payment processing. LAST DAY TO PAY BY CREDIT CARD Is ~I-~I)o~ WARNING 6.vn~~~...... -.^~_-- BE SOLD FOR p~SMALL~ MAY FRACTION of rrs FaR MARKS VALUE. IF YOU HAVE ANY QUA-nONg pS TO WHAT YOU MUST DO 1N ORDER TO SAVE YOUR PROPERTY, PLEASE CA YOUR ATTORNEY THE TAX CLAIM BUREAU A'T THE FOLLOWING TELEPHONE NUMBER 717?AO-B366 OR 1-888-6gT-0371 p(T. 6386 OR REFERRALTMSER ICE R 7107 ^449 459p 0591 7244 CONTROLNUMBER 12 S. MAP NO 12-20-1856-008 LOT 1 PB 47 PG 38 Commercial -Vacant Land 12TH STREET g CAMP HILL BY-PASS 816I200i. .830 IF YOUR TAXES ARE PAID FROM A MORTGAGE ESCROW ACCOUNT, THE MORTGAGE HOLDER DOES NOT RECEIVE A COPY OF THIS NOTICE. HOWEVER, YOU REMAIN LIABLE BE SOLD EVEN IMF YOU HAVE PROA V~DED PAYMENT TD T~ ORTGAGE HOLDER. ~ W[LL Notice of Sam will be published txtce in the Flmrlsbur9 PaM New ,The Sentinel and once In ~ gtmberland law Journal be9innln9 the week ot: ? ! ~ `l ~b~ Please call the Bureau before making payment. The amounts represent herein reflect what is due as of the day of tax sale. If snaking payment in July or August these amounts will be less. . . _, e ~ . { ~ , ~ ~, ~ ;~a~BcrZT Wi 11•jl.; P-EpI~:7i~LiYltii a iJi';i'u i F'iv:;i: FGC< WHICH THE PROPERT}~~I~d. ~~ SOLD IS: p O BOX 58 BOWMANSDALE, PA 17008 tHS i/ISA THE SUM FOR TAXES PRIOR TO WHICH WILL REMOVE THE PROPERTY FROM THE SALE IS: $3,801.64 T0: All Owners of property described in this ratite, and all persons having liens, judgements or municipal or other claims against such T~Iserties. Noticc is hereby given by the TAX CLAIM BUREAU in and for the County of Cumberland under Act 542 of 1947 P.L. 1368 as amended, that the said BUREAU will expose at Public Sale in the CUMBERLAND COUNTY OLD COURTHOUSE ,Carlisle, PA at IA Gt nr Sepfi Zs; tva 8 or any day to which the sale may be adjourned, readjourned or continued, for the purpose of collecting unpaid taxes, municipal claims and all costs incidented thereto, the above described real estate for at least the upset price in the amount hereis-above approxunately set forth. The sale of this property may, at the OPTION of the BUREAU, be stayed if the Owner thereof or any lien with the BUREAU to pay creditor of We Owner, on or before the date of sale, enters ~ mgr ~ ~3 of said Act. Again, this taxes, interest and costs in installments in the sstasssser' pro provision is only available at the OPTION of the BUREAU. EXHIBIT A IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS OF ROBERT M. MUMMA, - CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHAN' S COURT DIVISION ~..~ ~ - . ~, C~ {,, -; r,-, z., ~ • N0.21-86-398 ~-~~ ~~~~ ?' T ~ `, i _ --- ,;~ I ' - I i _~ ~__1 (, J ^O -__ -'J _.,» _ _J _~ ~ ~~ t i 1 EMERGENCY MOTION ~- AND NOW comes Robert M. Mumma, II, pro se, who hereby files the instant EMERGENCY MOTION, and in support thereof avers as follows: 1. The undersigned Movant, Robert M. Mumma, II, an adult individual, is pro se in this matter inasmuch as no attorney has currently entered an appearance on his behalf. 2. The Movant is a beneficiary of the above-captioned Estate and the Trusts created under the Will of the Decedent. 1 EXHIBIT B 3. The Movant is a trustee of contingent beneficiaries of the above-captioned Estate and Trusts. 4. In accordance with prior court orders entered in this matter, including, but not limited to, this Court's Order dated February 23, 2000, the Movant has standing in this case. 5. The Executrices of the Estate and the Trustees of the Marital Trust and Residuary Trust are Lisa Mumma Morgan and Barbara McK. Mumma. 6. The foregoing individuals and entities are represented by the law firms of Morgan, Lewis & Bockius and The Martson Law Office. ~. The Executrices /Trustees have a paramount legal and fiduciary duty to protect and to preserve the assets of the Estate and the Trusts. g. The Executrices /Trustees have legal and fiduciary duties to prevent the assets of the Estate and the Trusts from being mismanaged, diminished, threatened, converted, or otherwise subject to waste or the assertion of claims of others. 9. As beneficiary and as trustee of contingent beneficiaries, the Movant has the right to protect the interests of same in the Estate and the Trusts and to seek protection of such interests from being mismanaged, diminished, threatened, converted, or otherwise subject to waste or the assertion of claims of others. 2 10. The Executrices /Trustees have a legal and fiduciary duty to make timely payment of real estate taxes which become due and payable on real property of the Estate and the Trusts. 11. Certain real property of the Estate and the Trusts is located in Lemoyne, Pennsylvania and consists of .83 acres which is more fully described as "Lot 1 PB 47 PG 38, Commercial -Vacant Land, 12th Street & Camp Hill By-Pass" and is located in the Cumberland County Tax Claim Bureau at Map Number 12-20-1856-009. 12. Despite their knowledge of their legal and fiduciary responsibilities to do so, the Executrices /Trustees have failed to make payment of the real estate taxes due and owing on the aforesaid real property. 13. The Cumberland County Tax Claim Bureau has issued a "Notice of Public Sale" with respect to the aforesaid real property which indicates the Tax Claim Bureau will expose such real property at public sale for the purpose of collecting unpaid taxes, municipal claims and all costs incidental thereto. 14. The Cumberland County Tax Claim Bureau has issued written notice to parties of interest which indicates that the real property is about to be sold without the owners consent for delinquent taxes and that the real property may be sold for a small fraction of its fair market value. 3 15. The Cumberland County Tax Claim Bureau has issued written notice to parties of interest which indicates that said Bureau will expose the aforesaid real property at Public Sale in the Cumberland County Old Courthouse on SEPTEMBER 25, 2008 at 10:00am. 16. The Cumberland County Tax Claim Bureau has issued written notice to parties of interest which indicates that the approximate upset price for which the real property shall be sold is $8,280.11. 17. The Cumberland County Tax Claim Bureau has issued written notice to parties of interest which indicates that the sum for taxes prior to which will remove the real property from the Public Sale is $3,801.64. 18. The Executrices /Trustees have violated their legal and fiduciaries duty to make payment of delinquent real estate taxes which have become due and payable on real property of the Estate and the Trusts, and have subjected said real property to Public Sale which would cause great prejudice and detriment to the interests of the beneficiaries and contingent beneficiaries. 19. The Executrices /Trustees should be ordered forthwith to make payment of any and all real estate taxes (delinquent or otherwise) which are due and owing on real property of the Estate and the Trusts. 20. At a minimum, the Executrices /Trustees should be ordered forthwith to make payment of the aforesaid delinquent real estate taxes which are due and owing on the aforesaid real property of the Estate and the Trusts in the sum of $3, 801.64 (or any adjusted sum which 4 may hereafter apply, with or without any incidental costs as may accrue, so as to prevent the real property from being exposed to public sale by the Tax Claim Bureau). 21. For purposes of this motion, the Movant hereby invokes and incorporates by reference thereto all remedies, claims, actions, and related relief available for the removal of Executrices and the Trustees as set forth in the Probate, Estates and Fiduciaries Code, and further invokes and incorporates by reference thereto all remedies, rights, claims, entitlements, actions, and related relief available to the Movant as a beneficiary or interested party as set forth in the Probate, Estates, and Fiduciaries Code. 22. Pursuant to Cumberland County Rule of Civil Procedure 208.3(a)(9), the Movant has not obtained the concurrence of any counsel to the other interested parties inasmuch as the prior statements and representations of said counsel have indicated that the Movant would not receive cooperation. from them with respect to such a motion; in addition, a motion is pending to have said counsel removed as legal representation of the Estate and the Trusts. 23. Pursuant to Cumberland County Rule of Civil Procedure 208.3(a)(2), the Honorable Wesley Oler has previously ruled on prior motions filed by the parties hereto. 5 WHEREFORE, the Movant respectfully requests that this Honorable Court issue an Order which Grants the instant EMERGENCY MOTION and which DIRECTS and ORDERS the Executrices and the Trustees to make immediate payment forthwith of the aforesaid delinquent real estate taxes which are now due and owing on the aforesaid real property, and which further directs and orders the Executrices and the Trustees to take any and all necessary and appropriate measures to prevent any real property of the Estate and the Trusts from being exposed to any public sale by any taxing authorities, or, alternatively, that this Honorable Court issue an appropriate Order which schedules a EMERGENCY HEARING on this matter so as to prevent the public sale now scheduled for September 25, 2008 at 10:00am. Respectfully submitted, ~. ~.~: Ro ert M. Mumma, II Box 58 Bowmansdale, PA 17008 (717) 612-9720 PROSE 6 CERTIFICATE OF SERVICE I, Robert M. Mumma, II, do hereby certify that a copy of the foregoing EMERGENCY MOTION TO PREVENT PUBLIC SALE OF REAL ESTATE BY TAX CLAIM BUREAU DUE TO NONPAYMENT OF DELINQUENT TAXES BY THE EXECUTRICES / TRUSTEES was served this date by U.S. Mail, first class, postage prepaid, addressed to: George B. Faller, Jr., Esquire No V. Otto, III, Esquire Martson Law Offices 10 East High Street Carlisle, PA 17013 Brady Green, Esquire Morgan, Lewis & Bockius, LLP 1701 Market Street Philadelphia, PA 19103-2921 Ralph Jacobs, Esquire 1515 Market Street -Suite 705 Philadelphia, PA 19102 Linda Mumma Roth PO Box 4$0 Mechanicsburg, PA 17055 Cumberland County Tax Claim Bureau One CourtHouse Square Carlisle, FA 17013 - 3389 DATE: September 8, 2008 BY: ,~ ti~C ~l Robert M. Mumma, II Box 58 Bowmansda.le, PA 17008 717-612-9720 PROSE IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS OF ROBERT M. MUMMA : CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0.21-86-398 ORDER OF COURT AND NOW, this 15`f' day of September, 2008, upon consideration of the Emergency Motion To Prevent Public Sale of Real Estate by Tax Claim Bureau Due to Nonpayment of Delinquent Taxes by the Executricesfl'rustees, aRule is hereby issued upon all interested parties to show cause why the relief requested should not be granted. RULE RETURNABLE on or before 12:00 noon on Friday, September 19, 2008. BY THE COURT, Taylor P. Andrews, Esq Auditor Robert M. Mumma, II Market Street ~ Surte 164 Lemoyne, PA 17043 Pro Se Robert M. Mumma, II 6880 S.E. Harbor Circle Stuart, FL 34996-1968 Robert M. Mumma, II Box 58 Bowmansdale, PA 17008 ,/ -~ 6 ~ fl r • ! t~ ~, V ~~: Wesley Ole'r~ r., 3. F I ~6r ~ ~ a __. ,- o ~ -k.: ~7 ~ r+ - , r -~ ~ r . . ~ ~~ i ~ ~~ cn ITl (-T _x, -== ~ -~ -f, ;J ~ _ _ , -~ ~ ~ .~- + ~ _- r-n r ~~ , '~ ~~ t EXHIBIT C George B. Faller, Esq. 10 East High Street Carlisle, PA 17013 Brady L. Green, Esq. Morgan, Lewis & Bockius, LLP 1701 Market Street Philadelphia, PA 19103-2921 Linda Mumma Roth P.O. Box 480 Mechanicsburg, PA 17055 Pro Se Ralph A. Jacobs. Esq. 151 ~ Market Street Suite 705 Philadelphia. PA 19102 :r:: ~~~W K<,~„~a a i~us eii.An-i George B. Faller, Esquire LD. Number 49813 No V. Otto, III, Esquire ~' - c~ -.-~ - ~.:p I.D. Number 257763 ~ -~? cn ., Jennifer L. Spears, Esquire ' ~-,_ ~-c LD. Number 87445 ~, =. MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER , , :r-=, MARTSON LAW OFFICES ~ _.:: ~ , 10 East High Street ~ ~~ ' ' Carlisle, PA 17013 ~`'~~ c~ c.~ (717) 243-3341 Attorneys for Barbara McK. Mumma and Lisa M. Morgan IN RE: IN THE COURT OF COMMON PLEAS OF Estate of Robert M. Mumma, CUMBERLAND COUNTY, PENNSYLVANIA Deceased NO. 21-86-398 ORPHAN' S COURT DIVISION ANSWER OF BARBARA MCK. MUMMA AND LISA M. MORGAN TO EMERGENCY MOTIONITD E TO NONPAYMENT OF DELIN DENT TE BY TAX CLAIM EUREA TAXES BY THE EXECUTRICES/TRUSTEES AND NOW, Barbara McK. Mumma and Lisa M. Morgan respond as follows to the Emergency Motion to Prevent Public Sale of Real Estate by Tax Claim Bureau Due to Nonpayment of Delinquent Taxes by the Executrices/Trustees: 1. Admitted. By way of further response, Mr. Mumma, II is, upon information and belief, being assisted by James G. Gault, Esquire, though Mr. Gault has not entered his appearance of~ record on behalf of Mr. Mumma, tI. ~. I)cnied. "i'o the contrary, a disclaimer was filed in this matter on or about January` 12, 1987, whereby Mr. Mumma, II disclaimed any interest under the will of Robel-t M. Mumnrl. Nu court has issued a final ruling on the effect of the disclaimer. 3, L)cnicd. ,~tler reasonable investigation, Mrs. Mumma and Mrs. Morgan arc ~~~ithuut kn~~~~ Icdgc ~~-' inf~~rmation sufficient to corm a belief as to the truth or falsity of this LIVCCI11Cnt. .~. I)enie~l, 'Cu the contrary, see the averments of Paras~~-aph 2 above, which are incorpuratcd herein by rcti:rencc. ~ ;~~lmitted. EXHIBIT D (. Admitted. '7. The allegations of this paragraph constitute legal conclusions to which no responsive pleading is required, and Mrs. Mumma and Mrs. Morgan therefore deny them. By way of further response, Mrs. Mumma and Mrs. Morgan deny that any actions taken by their with respect to the estate of Robert M. Mumma or the trusts established under his will have been inconsistent with or in violation of Mrs. Mumma and Mrs. Morgan's "legal and fiduciary duties." On the contrary, Mrs. Mumma and Mrs. Morgan have at all times attempted to protect the estate and the trusts against repeated attacks and litigation by Mr. Mumma, II that have had, and continue to have, an adverse financial impact upon the estate and the trusts. g. The allegations of this paragraph constitute legal conclusions to which no responsive pleading is required, and Mrs. Mumma and Mrs. Morgan therefore deny them. By way of further response, Mrs. Mumma and Mrs. Morgan deny that any actions taken by them with respect to the estate of Robert M. Mumma or the trusts established under his will have been inconsistent with or in violation of Mrs. Mumma and Mrs. Morgan's "legal and fiduciary duties." On the contrary, Mrs. Mumma and Mrs. Morgan have at all times attempted to protect the estate and the trusts against repeated attacks and litigation by Mr. Mumma, II that have had, and continue to have, an adverse financial impact upon the estate and the trusts. g. The allegations in this paragraph constitute legal conclusions to which no Mrs. Mumma and Mrs. responsive pleading is required. To the extent any response is required, Morgan deny the allegations. Further, the Responses to Paragraphs 2 and 3 above are incorporated herein by reference. 1 p. Admitted. 1 l . Admitted in part; denied in part. Mrs. Mumma and Mrs. Morgan admit that legal title to this property is currently held by Mumma Realty Associates II, an entity in which the estate is a majority owner; however, they believe it may have been intended to be conveyed in connection with the conveyance of adjoining property. I?. Denied. "I'he allegations of this paragraph constitute legal conclusions to which no responsive pleading is required, and titrs. tilumma and Mrs. Morgan therefore deny them. By way of further response, Mrs. Mumma and Mrs. Morgan deny that any actions taken by them with respect to the estate of Robert M. Monona or the trusts established under his will have been inconsistent with or in violation of Mrs. Mumma and Mrs. Morgan's "legal and fiduciary duties." Moreover, the taxes on the property at issue were timely paid. Receipts for the payments of the taxes are attached hereto as Exhibit "A." 13. Admitted in part; denied in part. It is admitted that a "Notice of Public Sale" was issued by the Cumberland County Tax Claim Bureau. However, Mrs. Mumma and Mrs. Morgan timely paid the taxes as evidenced by Exhibit "A." 14. Admitted in part; denied in part. It is admitted that a "Notice of Public Sale" was issued by the Cumberland County Tax Claim Bureau. However, Mrs. Mumma and Mrs. Morgan timely paid the taxes as evidenced by Exhibit "A." 15. Admitted in part; denied in part. It is admitted that a "Notice of Public Sale" was issued by the Cumberland County Tax Claim Bureau. However, Mrs. Mumma and Mrs. Morgan timely paid the taxes as evidenced by Exhibit "A." 16. Denied. After reasonable investigation, Mrs. Mumma and Mrs. Morgan are without knowledge or information sufficient to form a belief as to the truth or falsity of this averment. By way of further response, the amount needed to keep the property from tax sale has been satisfied. 17. Admitted. By way of further response, Mrs. Mumma and Mrs. Morgan timely paid the taxes as evidenced by Exhibit "A." 18. Denied. The allegations of this paragraph constitute legal conclusions to which no responsive pleading is required, and Mrs. Mumma and Mrs. Morgan therefore deny them. By way of further response, Mrs. Mumma and Mrs. Morgan deny that any actions taken by them with respect to the estate of Robert M. Mumma or the trusts established under his will have been inconsistent with or in violation of Mrs. Mumma and Mrs. Morgan's "legal and fiduciary duties." Moreover, the taxes on the property at issue were timely paid. 19. Denied, The allegations of this paragraph constitute a request for relief to which no responsive pleading is required, and Mrs. Mumma and Mrs. Morgan therefore deny them. By way o}' i~urthcr response, the taxes on the property at issue were timely paid. ?0. f)enied. The allegations of this paragraph constitute a request for relief to which no responsive pleading is required, and N~lrs. ?Mumma and Mrs. Morgan therct<~re deny them. By ~~~av ~~t further response, the taxes on the property at issue were timely paid. 21. Denied. The allegations of this paragraph constitute legal conclusions to which no responsive pleading is required, and Mrs. Mumma and Mrs. Morgan deny them. By way of further response, the allegations of this paragraph are vague and ambiguous and are not susceptible of a meaningful response. To the extent that a further response is required, Mrs. Mumma and Mrs. Morgan deny the allegations of this paragraph. 22. Admitted in part, denied in part. Mrs. Mumma and Mrs. Morgan admit that Mr. Mumma, II did not seek concurrence of their counsel prior to the filing of the instant motion. They admit that, had concurrence been sought from their counsel, it would not have been given. Mrs. Mumma and Mrs. Morgan lack information sufficient to admit or deny the allegation that Mr. Mumma, II did not seek concurrence of other counsel or interested parties, or as to Mr. Mumma, II's motions in not seeking concurrence. 23. Admitted. WHEREFORE, Mrs. Mumma and Mrs. Morgan respectfully request that Mr. Mumma, II's Emergency Motion to Prevent Public Sale of Real Estate by Tax Claim Bureau Due to Nonpayment of Delinquent Taxes by the Executrices/Trustees be denied as moot. Respectfully submitted, By: ~--~iy \ 1~--~ No V. Otto, III, Esquire I.D. No. 27763 George B. Faller, Jr., Esquire I.D. No. 49813 MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER MARTSON LAW OFFICES 10 East High Street Carlisle, PA 17013 (717) 243-3341 Joseph A. O'Connor, Jr., Esquire Brady 1.. Green, Esquire titORGAN, LEWIS & BOCKIUS LLP 1701 ti~larket Street Philadelphia, PA 19103-2921 (21 5)963-5212. 5079 \tturncvs tier Barbara f~IcK. titumma ~~~~tcmhcr I ~), ?U(1`; aiul Lisa M. '~turgan MELISSA F. MfXELL DIRECTOR 57EPHEN D.TILEY ASSISTANT SOLICITOR TAX Ci.A1N1 BUREAU bF CUMBERLAND CbUNTY One Courthouse Square, Carlisle, PA 17013-3389 (717} 240-6366 Printod: 9/12/08 C 9:56:41 Control. Number: 12-000008 pENN$YL,VANIA SUPPLY COMPANY C10 ROBERT MUMMA SUUITE 164 840 MARKET. STREET LEMOYNE PA 17043 Map No: 12-20-1856-009 LOT I P$ 47 PG 36 Commercial - Vacant Land Situs Information: 12TH STREET & CAMP HILL BY-PASS LEMOXNE BOROUGH Tax Penalty & Yeax Descriptian Face. Interest Costs Total 2006 CTX--LEMOYNE BORQ 4~k7.20 111.72 558.92 2006 CLB-LEMOYNE BORO 36.64 9.06 45.70 2006 MUN-LEMOYNE BORO ~ 405.06 101.31. 505.37 2006 SCH-WEST' SHORE 1959.55 503.72 15.00 2463.27 '.006 BUREAU COSTS 153'.88 ~ 7.53.88 Received For Year Of 2006 $3743.14 Tendered > CHECK Received ay > JC Paid By > MUMMA REALTY ASSOCIATES Remarks > 1600014342 :c:r.e i i`~t. ~vurr>uez : 5~r',45 Receipt No.: 63645 Receipt Date: 9/12/2008 **** RECEIP'T' **** Page: 1 Proper>~y Description: E~:~t111i t.r ~~~~~ Total- Received $3743.14 Balance Due Aa Of 9/1.2/2008 Sale Year: 2006 55.60 Claim Yeax: 2007 3480.98 Claim Balance: 3536.58 'Cota1 Rec~:7_ved: $3'743.14 MELISSA F, MIXELL DIRECTOR Printed: 9/1.2/08 C 9:56:58 Control Number: 12-000008 Receipt Na.: 53646 Receipt Date: 9/1.2/2008 **** RECEIPT **** Page: 1 Property Description: PENNSYLVANIA SUPPLY COMPANY Cf 0 ROBERT MUMMA LOT 1 P$ 47 FG 3$ SUUITE 164 Commexca.al - Vacant Land 840 MAR~CET STREET Sites Information: LEMOYNE P7~ 7.7043 12TH STREET & CAMP HILL BYPASS Map No: 1.2-20-1856-009 ~ LEMOYNE BOROUGH Tax Penalty & Year Description k'ace In.texest Costs Total 2006 SCH-WEST SHORE 55.60 55.60 Received F'or Year 0~ 2006 $S5 , 60 ~'oi:a1 Received $55.60 Tendered ~ CASH Received By > JC Paid Hy > SAM ANDES Remarks > ST~PHtwN D. TI LEY ASSISTANT SOLICITOR TAX CLAM BUREAU DF CUIVtBERLAND CQUNTY one Courthouse Square, Carlisle, PA 17013-3389 (717) 240-6866 iZc:C~lpt iJumk7ex': E~~Fa96 Balance Due As Of 9/.1.2/2008 C~.aim Year: 2007 3480.9$ Claim Balance: 3460.98 Total Recei~r~d: $55.60 CERTIFICATE OF SERVICE I, Tricia D. Eckenroad, an authorized agent of Martson Law Offices, hereby certify that a copy of the foregoing Answer of Barbara Mck. Mumma and Lisa M. Morgan To Emergency Motion to Prevent Public Sale of Real Estate by Tax Claim Bureau Due to Nonpayment of Delinquent Taxes by the Executrices/Trustees was served this date by depositing same in the Post Office at Carlisle, PA, first class snail, postage prepaid, addressed as follows: Mr. Robert M. Mumma, II Box 58 Bowmansdale, PA 17008 Mr. Robert M. Mumma, II 6880 S.E. Harbor Circle Stuart, FL 34996-1968 Mr. Robert M. Mumma, II 840 Market Street, Suite 164 Lemoyne, PA 17043 Ralph A. Jacobs, Esquire JACOBS & SINGER, LLC 1515 Market Street, Suite 705 Philadelphia, PA 19102 (Attorney for Barbara Mann Mumma) Brady L. Green, Esquire MORGAN, LEWIS & BOCKIUS LLP 1701 Market Street Philadelphia, PA 19103-2921 (Attorney for Estate and Executrixes) Ms. Linda Mumma 212 North Duke Street Durham, NC 27701 ti1AItTSON LAW OFFICES 1 ,. . E3 v w- ...... .._.- __... ~..______ ~.___._ __-..,._ L ___._-_~_ "1'ric*,ia D. Eckcnroad 10 East High Street Carlisle, PA 17013 [~atcd: September I ~), 2008 (717) 243-3341 1N RE: ESTATE OF IN THE COURT OF COMMON PLEAS OF ROBERT M. MUMMA CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0. 21-86-398 ORDER OF COURT AND NOW, this 23`d day of September, 2008, upon consideration of Robert M. Mumma, II's Emergency Motion To Prevent Public Sale of Real Estate by Tax Claim Bureau Due to Nonpayment of Delinquent Taxes by the Executrices/Trustees, and of the Answer of Barbara McK. Mumma and Lisa M. Morgan to Emergency Motion To Prevent Public Sale of Real Estate by Tax Claim Bureau Due to Nonpayment of Delinquent Taxes by the Executrices/Trustees, and the Tax Claim Bureau verifying the payment of delinquent taxes for 2006, the motion is hereby deemed moot. BY THE COURT, J Joseph D. Buckley, Esq. r, Auditor o - -.3 r„ _;_ _~_ ~~ - {~ r-: ; Robert M. Mumma, II -_ ~, ~.^~ .:~, u`"-°, - 8~0 Market Street - `_' ~~` ~~ - ; _ -__ ; _ 'Suite 164 ~ _ ~`" _ Lemoyne, PA 17043 ~'' -~ _ ~ ~ ' w Pro Se 4~ Robert M. Mumma, II 6880 S.E. Harbor Circle Stuart, FL 34996-1968 EXHIBIT E Robert M. Mumma, II Box 58 Bowmansdale, PA 17008 No V. Otto, III, Esq. George B. Faller, Jr. ,Esq. 10 East High Street Carlisle, PA 17013 Brady L. Green, Esq. Morgan, Lewis & Bockius, LLP 1701 Market Street Philadelphia, PA 19103-2921 Linda Mumma Roth P.O. Box 480 Mechanicsburg, PA 17055 Pro Se Ralph A. Jacobs, Esq. 1 ~ 15 Market Street Suite 705 Philadelphia, PA 19102 :rc CLM460D Date 9/~TT~006 9/07/2007 9/12/2008 9/12/2008 Map No 12-20-1856-009 Name PENNSYLVANIA SUPPLY COMPANY C/0 ROBERT MUMMA SUITE 164 840 MARKET STREET LEMOYNE PA 17043 Receipt Number X130 57488 636.45 63646 F3=Exit CUMBERLAND COUNTY Claim Payment Inquiry Dst/Ctl 12 Stat/Yr C 8 Balance 3,480.98 For Amount Tax Year Remarks 'T~~. 'Q- CK ~ PEICI~T~~4Z4ANIA SUPPLY COMPANY 8178 3,555.92- CK 2005 PMI 1235188 3,743.14- CK 2006 MUMMA REALTY ASSOCIATES 1600014342 55.60- CA 2006 SAM ANDES 7,404.66- F5=Print Inquiry F6=Print Ledger F12=Cancel Bottom EXHIBIT F Cumberland County Tax Claim Bureau 1 Courthouse Square, Room 106, CaHisle, PA 17013 FINAL REMINDER NOTICE Monday, April 13, 2009 PENNSYLVANIA SUPPLY COMPANY C/O ROBERT MOMMA SUITE 164 840 MARKET STREET LEMOYNE PA 17043 Property ID 12-20-1856-009 12TH STREET & CAMP HILL BY-PASS Prior Years $0.00 Sale Year (2007) $3,617.20 Total to be paid to avoid tax sale (- $3,617.20 ATTENTION PROPERTY OWNER: OUR RECORDS STILL REFLECT AN UNPAID REAL ESTATE TAX BALANCE ON THE ABOVE REFERENCED PROPERTY AS OF APRIL 13, 2009 FOR TAX YEAR 2007 AND PRIOR IF APPLICABLE. TO AVOID FURTHER CHARGES, PLEASE PAY YOUR BALANCE IMMEDIATELY. TO AVOID EXPOSURE TO AN UPSET TAX SALE, ON SEPTEMBER 24, 2009 THE ABOVE BALANCE PLUS ANY ACCURED INTEREST MUST BE PAID IN FULL NO LATER THAN JUNE 30, 2009. PAYMENT IN FULL RECENED AFTER JUNE 30, 2009, BUT BEFORE THE TIME OF SALE WILL PREVENT YOUR PROPERTY FROM BEING SOLD, HOWEVER YOU MAY BE MAILED A TAX SALE NOTICE, CHARGED ADDITONAL GOSTS AND YOUR PROPERTY MAY BE INCLUDED IN THE NEWSPAPER PLEASE BE AWARE THAT THE ABOVE BALANCE DOES NOT REFLECT ANY 2008 TAXES THAT MAY ALSO BE DELINQUENT. PLEASE CALL THE BUREAU FOR 2008 TAX INFORMATION. WE URGE YOU TO BEGIN MAKING PAYMENTS ON YOUR BALANCE. PARTIAL PAYMENTS ARE ACCEPTED. PAYMENTS MAY BE MADE IN PERSON WITH CASH, OR BY MAIL WITH MONEY ORDER, CERTIFIED CHECK, OR CASHIER'S CHECK. PAYMENTS MAY ALSO BE MADE ONLINE AT WWW.OFFICIALPAYMENTS.COM, ENTER JURISDITCION CODE 4885. OFFICIAL PAYMENTS WILL CHARGE A PROCESSING FEE. ,, _. .. UN~ERTIFtED PEf~SQNAL OR~BUStt~IESS CHECKS ARE NOT ACCEPTED: . IF A RECEIPT IS DEIRED PLEASE INCLUDE A SELF ADDRESS STAMPED ENVELOPE WITH YOUR PAYMENT. PLEASE CALL THIS OFFICE FOR THE EXACT AMOUNT DUE, INTEREST IS ADDED THE FIRST DAY OF EACH MONTH. OFFICE HOURS ARE MONDAY THROUGH FRIDAY; 8:00 A.M. TO 4:30 P.M. CALL TOLL-FREE: 1-888-697-0371 EXT 6366 OR LOCALLY 240-6366 EXHIBIT G