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HomeMy WebLinkAbout09-7344IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW IN RE: O.Wit-rem APPEAL OF RITE AID REALTY CORPORATION No. Oq_730 FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 09-19-1590-132 Real Estate Tax Assessment Appeal MUNICIPALITY: EAST PENNSBORO SCHOOL DISTRICT: EAST PENNSBORO AREA ASSESSMENT FOR THE YEAR 2010 PROPERTY OF RITE AID REALTY CORPORATION PETITION FOR REVIEW OF COMMERCIAL REAL PROPERTY ASSESSMENT TO THE HONORABLE JUDGES OF SAID COURT: 1. The petitioner is RITE AID REALTY CORPORATION; duly authorized to transact business in Pennsylvania with a place of business located at 30 Hunter Lane, EAST PENNSBORO, CUMBERLAND COUNTY, Pennsylvania. 2. The respondent is the Cumberland County Board of Assessment Appeals whose address is: Cumberland County Board of Assessment Appeals, Old Courthouse, One Courthouse Square, Carlisle, PA. 3. The petitioner is the owner of property located at 30 Hunter Lane, EAST PENNSBORO, CUMBERLAND COUNTY, which is identified for local real estate tax purposes as Parcel No. 09-19-1590- 132 (hereinafter referred to as "Premises). 4. The County of Cumberland, the municipality of East Pennsboro, and the East Pennsboro Area School District are the taxing bodies interested in the taxable status of the Premises. 5. Sometime in 2009, the petitioner was informed that the assessment of the premises for local real estate tax purposes was fixed for the 2010 tax year at $13,926,190. 6. The petitioner filed notice of its intention to appeal this assessment to the Cumberland County Board of Assessment Appeals ("Board") and a Hearing was held on September 28, 2009. 7. The petitioner was informed that the Board made no change to the assessment of $13,926,190 (See Exhibit "A" annexed hereto.) 8. The assessment for the premises as fixed by the Board is excessive, improper, unjust and contrary to law for the following reasons: (a) The assessment is based in whole or in part upon an appraisal that does not represent the actual value of the premises; (b) The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied by the taxing authority; (c) The assessment lacks uniformity; (d) The assessment is discriminatory; (e) The assessment is otherwise unjust and inequitable. WHEREFORE, the petitioner requests that the Court review and reduce the assessment for the premises fixed for the taxable year 2010 and make such other orders and decrees with respect thereto as shall be just and proper. DATED: October 14, 2009 ATTORNEY FOR PETITIONER ATTORNEY ID. NO. 60898 605 NORTH BROAD STREET LANSDALE, PENNSYLVANIA 19446 (215) 362-7772 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA CIVIL ACTION - LAW IN RE: APPEAL OF RITE AID REALTY CORPORATION FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 09-19-1590-132 Real Estate Tax Assessment Appeal MUNICIPALITY: EAST PENNSBORO SCHOOL DISTRICT: EAST PENNSBORO AREA ASSESSMENT FOR THE YEAR 2010 PROPERTY OF RITE AID REALTY CORPORATION CERTIFICATION OF VERIFICATION 1. I, Jerrold F. Janata, am an Attorney-at-Law of the Commonwealth of Pennsylvania and have been retained to represent the petitioner, RITE AID REALTY CORPORATION, in the within cause of action. 2. I have been authorized to file this petition on behalf of the petitioner. 3. This Certification of Verification is not executed by an officer of the petitioner because the verification could not be obtained within the time prescribed to effect its appeal by statute and rules of the Court. 4. 1 am familiar with all of the facts contained in this petition. 5. I certify that all of the facts set forth in this Petition are true and correct to the best of my knowledge and belief. I further certify that if any of the foregoing statements are willfully incorrect, I am subject to penalties as stated in the Pennsylvania Crimes Code, 18 PA.C.S. 4904, relating to unsworn falsification to authorities. DATED: October 14, 2009 ATTORNEY FOR PETITIONER ATTORNEY ID. NO. 60898 605 NORTH BROAD STREET LANSDALE, PENNSYLVANIA 19446 (215) 362-7772 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW IN RE: APPEAL OF RITE AID REALTY CORPORATION FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS No. TAX PARCEL NO.: 09-19-1590-132 Real Estate Tax Assessment Appeal MUNICIPALITY: EAST PENNSBORO SCHOOL DISTRICT: EAST PENNSBORO AREA ASSESSMENT FOR THE YEAR 2010 PROPERTY OF RITE AID REALTY CORPORATION NOTICE OF APPEARANCE PLEASE, enter the appearance of JERROLD F. JANATA Attorney at Law Attorney Id. No. 60898 605 North Broad Street Lansdale, Pennsylvania 19446 (215) 362-7772 as attorney for the petitioner, RITE AID REALTY CORPORATION, in the above captioned action. Please direct any and all correspondence and/or communications to said attorney at the address and/or telephone number set forth above. Cumberland County Bo 1 of Assessment Appeals Old Courthouse One Courthouse'Square Carlisle, PA 17013 Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: September 29, 2009 PARCEL NUMBER: 09-19-1590-132. RITE AID REALTY CORPORATION JERROLD F JANATA ATTORNEY AT LAW 605 NORTH BROAD STREET LANSDALE PA 19446 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: 09/28/2009 DATE DECISION RENDERED: 09/28/2009 EFFECTIVE FOR TAX YEAR: 2010 DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] Denied - No Change [) Approved Review Appraiser's Changes [) Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 13,926,190 NOT New Assessed Value: 13,926,190 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 October 29, 2009. H (ID OF Ql M 21" OCT 23 3 106 AQ ATM e,K,-? (0810 2`? d3a2 S?F? OCT 2 9 2009 0) IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW IN RE: No. pt?_ 73H? 0,iva-rem APPEAL OF RITE AID OF PA, INC. FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 09-19-1590-132 Real Estate Tax Assessment Appeal MUNICIPALITY: EAST PENNSBORO SCHOOL DISTRICT: EAST PENNSBORO ASSESSMENT FOR THE YEAR 2010 PROPERTY OF RITE AID OF PA, INC. ORDER AND NOW, this 2? day of Dcll? , 2009, upon consideration of the foregoing Petition for Review of Real Estate Assessment, it is hereby ordered pursuant to the Act of June 26, 1931, P.L. 1379. Section 9, as amended (72 P.S. Section 5350) that with twenty (20) days after the date of entry by the Court of this Order, the Petitioner shall mail, by certified mail, a copy of the Petition and Order to the following: The Board of Assessment Appeals; the County Solicitor; the Municipality in which the tax parcel is located; and the School District in which the tax parcel is located. Within thirty (30) days after the entry of this Order, the petitioner shall file an affidavit of service with the Prothonotary. Any person or governmental agency upon whom a copy of the Petition and this Order is required to be served as stated above, may file a reply or may intervene in the appeal proceedings as a matter of right by filing with the Prothonotary, within twenty (20) days after receipt of the copy of a Petition and Order, either a response to the Petition or a praecipe directing intervention as an ,*bl r , . . appellant or appellee, as the case may be. If such response or praecipe has not been filed within the required twenty (20) day period, intervention thereafter shall be governed by Pennsylvania Rules of Civil Procedure 2326 through 2350 inclusive. g? T at 1:00 m. CU , I L'` f nnrnnse? nnl riaLAatg-ix,4Q be of a P ?.?. ?. BY THVCOURT: /!?/ OF THE 2009 OCT 30 Ali I I' 31 c?? T; IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW IN RE: No. bq- 73gq Civi I <&k APPEAL OF RITE AID REALTY CORPORATION FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 09-19-1590-132 MUNICIPALITY: EAST PENNSBORO SCHOOL DISTRICT: EAST PENNSBORO AREA ASSESSMENT FOR THE YEAR 2010 PROPERTY OF RITE AID REALTY CORPORATION Real Estate Tax Assessment Appeal CERTIFICATION OF SERVICE This is to certify that in this case complete copies of the Petition for Review of Commercial Real Property Assessment were served upon the following persons at the following addresses by certified mail, return receipt requested on the3`^da/y of 2009: Cumberland County Board of Assessment Appeals 1 Courthouse Square Carlisle, PA 17013 Cumberland County Solicitor Robert Saidis, Esquire 26 West High Street Carlisle, PA 17013 East Pennsboro area School District Office of the Superintendent 890 Valley Street Enola, Pennsylvania 17025 East Pennsboro Township Township Manager 98 S. Enola Drive Enola, PA 17025 l"C-A ?' l DATED: Q)ctobeP44,--'2009 JERROLD F. JANATA ATTORNEY FOR PETITIONER ATTORNEY ID. NO. 60898 605 NORTH BROAD STREET LANSDALE, PENNSYLVANIA 19446 (215) 362-7772 FILL !1 THC 2009 NOY - 6 Pia 1: 42 n• Stephen D. Tiley, Esquire Supreme Court I.D. No.32318 Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle Pennsylvania 17013 Fax: 717-243-644 IN RE: APPEAL OF RITE AID : IN THE COURT OF COMMON PLEAS REALTY CORPORATION : OF CUMBERLAND COUNTY, : PENNSYLVANIA FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 09-19-1590-132 MUNICIPALITY:EAST PENNSBORO SCHOOL DISTRICT: EAST : NO. 2009-7344 CIVIL TERM : REAL ESTATE TAX : ASSESSMENT APPEAL PENNSBORO AREA. ASSESSMENT FOR THE YEAR 2010. FOR THE YEAR 2010. PROPERTY OF RITE AID REALTY CORPORATION ENTRY OF APPEARANCE TO THE PROTHONOTARY: Please enter my appearance on behalf of the Respondent, Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: 0,?4?u?-2g Respectfully submitted, By Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 OF TNc ????! $10TARY 2009 NOV 23 AM 11: 24 ??1?. ?t4??NTY PENNSYLVANIA i Stephen D. Tiley, Esquire Supreme Court I.D. No.32318 Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle Pennsylvania 17013 Fax: 717-243-6441 IN RE: APPEAL OF RITE AID : IN THE COURT OIL COMMON PLEAS REALTY CORPORATION : OF CUMBERLAND COUNTY, : PENNSYLVANIA FROM THE . CUMBERLAND COUNTY NO. 2009-7344 CIVIL TERM BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 09-19-1590-132 MUNICIPALITY:EAST PENNSBORO REAL ESTATE TAX SCHOOL DISTRICT: EAST ASSESSMENT APPEAL PENNSBORO AREA. ASSESSMENT FOR THE YEAR 2010. FOR THE YEAR 2010. PROPERTY OF RITE AID REALTY CORPORATION AND NOW, comes Respondent, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the Petition for Review of Commercial Real Property Assessment, of which the following is a statement: 1. Admitted. By way of further Answer, the address of the taxpayer set forth by the Cumberland County assessment records is P.O. Box 3165, Harrisburg, Pennsylvania 17105. 2. Admitted. 3. Admitted. 4. Admitted. 5. Admitted. By way of further Answer, the assessment of $13,926,190 indicates, by application of the common level ratio of 79.1%, a fair market value of $17,605,802. 6. Admitted. 7. Admitted. 8. Denied. The averments of this paragraph and each of its sub-lettered paragraphs, set forth conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded. WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying the Appeal or setting the fair market of the property at such amount as the Court may deem just and proper. Dated: Respectfully submitted, B Y J?_ Stephen D. Tiley, Esquire Assistant Cumb. Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 VERIFICATION I verify that the statements made in the foregoing Answer are true and correct, partially upon personal knowledge and partially upon my belief; to the extent language in the Answer is that of my attorneys, I have relied upon my attorneys in making this Verification. I understand that false statements herein are made and subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities. Dated: /jam © onnie M. Mahoney, Chief Ass sor Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 IN RE: APPEAL OF RITE AID REALTY CORPORATION FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 09-19-1590-132 MUNICIPALITY:EAST PENNSBORO SCHOOL DISTRICT: EAST PENNSBORO AREA. ASSESSMENT FOR THE YEAR 2010. FOR THE YEAR 2010. PROPERTY OF RITE AID REALTY CORPORATION Supreme Court I.D. No.32318 Tel: 717-243-5838 Fax: 717-243-6441 : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA : NO. 2009-7344 CIVIL TERM : REAL ESTATE TAX : ASSESSMENT APPEAL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Jerrold F. Janata, Esquire Attorney for Petitioner 605 North Broad Street Lansdale, PA 19446 Henry F. Coyne, Esquire Solicitor for East Pensboro Coyne & Coyne, P.C. 3901 Market Street Camp Hill, PA 17011 Donna Weldon, Esquire Solicitor for East Pennsboro School District Keefer Wood Allen & Rahal, LLP 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17108-1963 Date: /t"'?r - ? ?0'r ? --;? Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.13432318 t, 'r svE CIF THE P70TI'n'4nTARY 2009 NOV 23 AM 11: 2 4 CUM E PENNSYLVANIA Stephen D. Tiley, Esquire Supreme Court I.D. No.32318 Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax: 717-243-6441 IN RE: APPEAL OF RITE AID : IN THE COURT OF COMMON PLEAS REALTY CORPORATION : OF CUMBERLAND COUNTY, : PENNSYLVANIA FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS : NO. 2009-7344 CIVIL TERM TAX PARCEL NO.: 09-19-1590-132 MUNICIPALITY: EAST PENNSBORO SCHOOL DISTRICT: EAST PENNSBORO AREA. ASSESSMENT FOR THE YEAR 2010. PROPERTY OF RITE AID REALTY CORPORATION : REAL ESTATE TAX ' : ASSESSMENT APPEAL im -? r N Cam F C- q .7 -v - S STIPULATION AND JOINT MOTION FORA REED ORDER AND NOW, this 6)A :ff-- day of ©4444- 52010, it is hereby Agreed and Stipulated by and between the Petitioner, Rite Aid Realty Corporation, by its attorney, Jerrold F. Janata, Esquire; and Respondent, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Interested Party, East Pennsboro Township, by Joseph A. Curcillo, Esquire; and Interested Party, East Pennsboro School District by Carl P. Beard, Esquire; as follows: Petitioner filed a "Petition for Review of Commercial Real Property Assessment" on October 23, 2009. By Order of Court dated October 29, 2009, the Court provided for service of the Petition, for intervention, and for the parties to request a Hearing when the case was at issue. The parties have now settled this case. 2. This assessment appeal relates to market value as of July 20, 2009, the date the appeal was originally filed before the Board of Assessment Appeals, and year Stipulation and Joint Motion for Agreed Order - Page 1 of 5 Rite Aid Realty Corporation 2010 taxes. Cumberland County is now in the process of implementing a Countywide reassessment. The valuation date for the year 2010 Countywide reassessment is January 1, 2010. The parties stipulate that this appeal shall be effective for the year 2010 Countywide reassessment valuation. 3. The property which is the subject of this appeal consists of the Rite Aid Corporate Headquarters situate at 30 Hunter Lane in East Pennsboro Township, Cumberland County, Pennsylvania. The property contains approximately 200,000 square feet of office space plus a parking garage and ancillary improvements. The property is further identified as Cumberland County Tax Parcel No. 09-19-1590-132. 4. The parties stipulate that the total fair market value of the property as of the date the original appeal was filed before the Board of Assessment Appeals, July 20, 2009, and as of January 1, 2010, is $11,001,100. 5. (a) As a result of the year 2004 Cumberland Countywide reassessment, the predetermined ratio for the tax year 2010 is 100% of year 2004 market value. The common level ratio published in June of 2009, applicable to the year 2010 assessment, is 79.1%. Since the common level ratio varies by more than 15% from the predetermined ratio, the common level ratio is used to arrive at the assessment of the property for tax year 2010. The parties stipulate that the assessment of the property for tax year 2010 shall be $8,710,900, rounded. (b) The Fourth to Eighth Class County Assessment Law makes subsequent years assessments automatically at issue so long as an appeal remains before the Court. The parties stipulate that the year 2010 Countywide reassessment value is at issue in the subject appeal. If there were no Countywide reassessment, the assessment for the 2011 tax year would automatically be at issue on September 1, 2010, and the parties stipulate that it is at issue now. The predetermined ratio for the year 2010 Countywide reassessment value is 100% of year 2010 value. There is no common level ratio applicable to the year 2010 Countywide reassessment value. The parties stipulate that for Stipulation and Joint Motion for Agreed Order - Page 2 of 5 Rite Aid Realty Corporation the year 2010 Countywide reassessment value, first applicable for taxes beginning in year 2011, the fair market value of the property is $11,001,100, and the assessment shall, be $11,001,100. In the event that the year 2010 Countywide reassessment is, for any reason, not implemented, then the assessment for taxes beginning in year 2011 and thereafter shall be calculated by application of the current 80.1% common level ratio, and shall be $8,811,900, rounded, and that assessment shall continue for future years until changed as provided by law. 6. The Cumberland County Assessment 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 assessment applicable to the 2010 tax year, to wit: $8,701,900, shall be implemented beginning with year 2010 County and Municipal taxes, and ending with 2010/11 school real estate taxes. The year 2010 Countywide reassessment value of $11,001,100 (or the $8,811,900 assessment if the Countywide reassessment has not been implemented), and the assessment in that amount, shall be implemented beginning with year 2011 County and municipal taxes, and beginning with 2011/12 school real estate taxes. The year 2010 Countywide reassessment value of $11,001,100 (or the $8,811,900 assessment if the Countywide assessment has not been implemented) shall be effective for tax years beginning on and after January 1, 2011, and shall continue thereafter unless and until changed as otherwise provided by law. In the event of new construction, or demolition, effecting an assessment after the date hereof, but on or before December 31, 2010, this Stipulation shall establish the value of the property before such new construction or demolition, and only the value of the new construction or demolition shall be added to, or deducted from, the assessment. 8. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make appropriate refunds. Stipulation and Joint Motion for Agreed Order - Page 3 of 5 Rite Aid Realty Corporation 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, RITE AID REALTY CORPORATION By Jerr F. Janata, Esq ' e Atto ey for Petitioner, Rite Aid Realty Corporation 605 North Broad Street Lansdale, PA 19446 Tel. No. (215)-362-7772 Sp. Ct. ID# 60898 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS _ r BY Stephen D. iley, Esquire Assistant Cumb. Cty. Solicitor for Tax Matters Attorney for Cumberland County Board of Assessment Appeals Frey and Tiley 5 South Hanover Street Carlisle, PA 17013 Tel No. (717) 243-5838 Supreme Court ID# 32318 Stipulation and Joint Motion for Agreed Order - Page 4 of '5 Rite Aid Realty Corporation EAST PENNSBORO SCHOOL DISTRICT BY Carl P. Beard, Esquire Attorney for Interested Party East Pennsboro School District Andrews & Beard 3366 Lynnwood Drive Altoona, PA 16602 Tel. No. (814) 943-3304 EAST PENNSBORO TOWNSHIP Interested Party Stipulation and Joint Motion for Agreed Order - Page S of 5 Rite Aid Realty Corporation East Pennsboro Township Beinhaur & Curcillo 3964 Lexington Street Harrisburg, PA 17109 Tel. No. (717) 751-9100 DEC 2 7 2010 Stephen D: Tiley, Esquire Supreme Court I.D. No.32318 Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle Pennsylvania 17013 Fax: 717-243- 6441 IN RE: APPEAL OF RITE AID : IN THE COURT OF COMMON PLEAS REALTY CORPORATION : OF CUMBERLAND COUNTY, : PENNSYLVANIA FROM THE CUMBERLAND COUNTY NO. 2009-7344 CIVIL TERM BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 09-19-1590-132 MUNICIPALITY: EAST PENNSBORO : REAL ESTATE TAX SCHOOL DISTRICT: EAST : ASSESSMENT APPEAL PENNSBORO AREA. . D rv -_J ASSESSMENT FOR THE YEAR 2010. y c r PROPERTY OF RITE AID REALTY CORPORATION . ORDER AND NOW, this day of %,L , 2010, upon consideration of the attached Stipulation and Joint Motion for Agreed Order, it is decreed and ORDERED that the 0 rzn -v rn 00 =-n =- O'-n C) --im D fair market value of the property which is the subject of this appeal, as of the date of the original Petition to the Cumberland County Board of Assessment Appeals, to wit: July 20, 2009, is $11,001,100. The assessment for tax year 2010 is calculated by application of the Common Level Ratio of 79.1%, rounded to the nearest $100. The assessment for tax year 2010 shall, therefore, be $8,701,900. For the year 2010 Countywide reassessment, first applicable for taxes beginning in year 2011, the fair market value of the property is fixed at $11,001,100. The Common Level Ratio is not applicable to the year 2010 Countywide reassessment valuation. The predetermined ratio of 100% of year 2010 value is applicable. Therefore, the assessment for tax year 2011, and thereafter until changed as provided by law, shall be $11,001,100. In the event that the year 2010 Countywide reassessment is, for any reason, not implemented, then the assessment for taxes beginning in year 2011 and thereafter shall be calculated by application of the current 80.1% common level ratio, and shall be $8,811,900, and that assessment shall continue for future years until changed as provided by law. The Cumberland County Assessment Office shall allocate the said assessment between land and improvements, in accordance with law and the-procedures of the Cumberland County Assessment Office, and shall instruct the taxing bodies to make appropriate refunds. The said Stipulation and Joint Motion for Agreed Order is incorporated herein. By the Court, J. SDT/tl errold F. Janata, Esquire 605 North Broad Street, Lansdale, PA 19446 Attorney for Petitioner, Rita Aid Realty Corporation ? Joseph A. Curcillo, Esquire, Beinaur & Curcillo n_Qjes 4olpws 3964 Lexington Street, Harrisburg, PA 17109 (;Of t p?'" Attorney for East Pennsboro Township ? Carl P. Beard, Esquire, Andrews & Beard 3366 Lynnwood Drive, Altoona, PA 16602 Attorney for East Pennsboro Schoo District `/ Stephen D. Tiley, Esquire 5 South Hanover Street, Carlisle, PA 17013 Attorney for Cumberland County Board of Assessment Appeals