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HomeMy WebLinkAbout09-7455IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW IN RE: No. 0-9- 7 Y.SS C:v--( 7;, APPEAL OF RITE AID OF PA, INC. FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-21-0279-0005 Real Estate Tax Assessment Appeal MUNICIPALITY: HAMPDEN TOWNSHIP SCHOOL DISTRICT: CUMBERLAND VALLEY ASSESSMENT FOR THE YEAR 2009 PROPERTY OF RITE AID OF PA, INC. PETITION FOR REVIEW OF COMMERCIAL REAL PROPERTY ASSESSMENT TO THE HONORABLE JUDGES OF SAID COURT: 1. The petitioner is RITE AID OF PA, INC.; duly authorized to transact business in Pennsylvania with a place of business located at 4957 Carlisle Pike, HAMPDEN TOWNSHIP, 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 17013. 3. The petitioner is the owner of property located at 4957 Carlisle Pike, HAMPDEN TOWNSHIP, CUMBERLAND COUNTY, which is identified for local real estate tax purposes as Parcel No. 10-21-0279- 0005 (hereinafter referred to as "Premises). 4. The County of CUMBERLAND, the municipality of HAMPDEN TOWNSHIP, and the CUMBERLAND VALLEY 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 $975,710. 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 October 13, 2009. 7. The petitioner was informed that the Board revised the assessment based on hearing to $767,270 (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. Jf OLD F. JANAT 4 / A ORNEY FOR PE ?fNER ORNEY ID. NO. 60898 605 NORTH BROAD STREET LANSDALE, PENNSYLVANIA 19446 DATED: October 23, 2009 (215) 362-7772 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA CIVIL ACTION - LAW IN RE: APPEAL OF RITE AID OF PA, INC. FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-21-0279-0005 MUNICIPALITY: HAMPDEN TOWNSHIP SCHOOL DISTRICT: CUMBERLAND VALLEY ASSESSMENT FOR THE YEAR 2009 PROPERTY OF RITE AID OF PA, INC. Real Estate Tax Assessment Appeal 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 OF PA, INC., 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. F. JANATA "ATTORNEY ID. NU. 60898 605 NORTH BROAD STREET LANSDALE, PENNSYLVANIA 19446 DATED: October 23, 2009 (215) 362-7772 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW IN RE: APPEAL OF RITE AID OF PA, INC. FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-21-0279-0005 MUNICIPALITY: HAMPDEN TOWNSHIP SCHOOL DISTRICT: CUMBERLAND VALLEY ASSESSMENT FOR THE YEAR 2009 PROPERTY OF RITE AID OF PA, INC. 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 No. Real Estate Tax Assessment Appeal as attorney for the petitioner, RITE AID OF PA, INC. , 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. Yours, etc., Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square (717) 240-6350 Carlisle, PA 17013 (717) 240-6354 (fax) Board of Assessment Appeals BONNIE M. MAHONEY Lloyd W. Bucher Chief Assessor R. Fred Hefelfinger Sarah Hughes STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: October 14, 2009 PARCEL NUMBER: 10-21-0279-005. RITE AID OF PENNSYLVANIA JERROLD F JANATA 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: 10/13/2009 DATE DECISION RENDERED: 10/13/2009 EFFECTIVE FOR TAX YEAR: 2010 DECISION RENDERED: [ J 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: 975,710 NOT New Assessed Value: 767,270 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 November 13, 2009. l- Y' ' L V;' C.? rnw, c? ? aZar t 7 P. S-0 Ij CA_ 1 Ff 7 OCT 2 9 2009 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW IN RE: APPEAL OF RITE AID OF PA, INC. FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-21-0279-0005 MUNICIPALITY: HAMPDEN TOWNSHIP SCHOOL DISTRICT: CUMBERLAND VALLEY ASSESSMENT FOR THE YEAR 2009 PROPERTY OF RITE AID OF PA, INC. ORDER 7 115'1( No0 9 - I s"S Ccv?l ?Te ?„ No. Real Estate Tax Assessment Appeal AND NOW, this ? day ofQu-, 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 r FILEMI-4:) C g4Y 2099 OCT 30 AN 11: 37 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. ?%? ?I- ASS k &?4 -+44 `D- S ?V? A-& t-1, is e, ennsy vama. e oregoing earmg axed ?-- ti??t,.v l,.i Cam-, ?'l'??? for re-Gefd-pufyoscs. only, part • 16-50-09 F1LFD - ?r ?uC OF THE RP(- ^"_! ?z4F?Y 2009 OG i 30 Pf 12' 4 0 i 7 r . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW IN RE: APPEAL OF RITE AID OF PA, INC. FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-21-0279-0005 MUNICIPALITY: HAMPDEN TOWNSHIP SCHOOL DISTRICT: CUMBERLAND VALLEY ASSESSMENT FOR THE YEAR 2009 PROPERTY OF RITE AID OF PA, INC. No. pq - 74 S,S (.:ivi l't 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 the day o 2009: CUMBERLAND County Board of Assessment Appeals Old Courthouse, One Courthouse Square Carlisle, PA 17013 CUMBERLAND County Office of the Solicitor Old Courthouse, One Courthouse Square Carlisle, PA 17013 CUMBERLAND VALLEY School District Office of the Superintendent 6746 Carlisle Pike Mechanicsburg PA 17050 HAMPDEN TOWNSHIP Township Manager 230 S. Sporting Hill Road Mechanicsburg, PA 17050 3i ?9 DATED: Osjobw-23 2605 LANSDALE, PENNSYLVANIA 19446 (215) 362-7772 605 NORTH BROAD STREET riGETAF?Y OF TisP 1 20Qg NOV -6 PM E : t# I u+' 1 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 OF PA, INC. : OF CUMBERLAND COUNTY, : PENNSYLVANIA FROM THE CUMBERLAND COUNTY NO. 2009-7455 CIVIL TERM BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-21-0279-0005 MUNICIPALITY:HAMPDEN TOWNSHIP: REAL ESTATE TAX SCHOOL DISTRICT: CUMBERLAND ASSESSMENT APPEAL VALLEY. ASSESSMENT FOR THE YEAR 2010. PROPERTY OF RITE AID OF PA, INC. 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: Respectfully submitted, By Stephen . 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 FILED --- 0,r*FCE ,C)F THE PIRD "i")NN NARY 2009 NOV 23 AM 1 ! : 2 3 V ?II•?4.y lei ;V ;.f?w?ljUN, } w 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 OF PA, INC. : OF CUMBERLAND COUNTY, : PENNSYLVANIA FROM THE CUMBERLAND COUNTY NO. 2009-7455 CIVIL TERM BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-21-0279-0005 MUNICIPALITY:HAMPDEN TOWNSHIP: REAL ESTATE TAX SCHOOL DISTRICT: CUMBERLAND ASSESSMENT APPEAL VALLEY. ASSESSMENT FOR THE YEAR 2010. PROPERTY OF RITE AID OF PA, INC. ANSWER AND NOW, comes 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: Admitted. The name and address carried by the Assessment Office for the owner is Rite Aid of Pennsylvania, Incorporated, P.O. Box 3165, Harrisburg, PA 17105. 2. Admitted. 3. Admitted. 4. Admitted. 5. Admitted. By way of further Answer, the assessment of $975,710 implies a fair market value of $1,233,515. This appeal is of the assessment for the year 2010, notwithstanding 2009 being mentioned in Petitioner's caption. 6. Admitted. 7. Admitted. By way of further Answer, the Board determined the fair market value of the property to be $970,000, which resulted in an assessment of $767,270. The appeal to Court being de novo, the assessment appealed is the original assessment of $975,710. 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: ;WO7 Respectfully submitted, By 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. 1197 Dated: /// Bonnie M. Mahoney, Chief Asses or 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 OF PA, INC. : OF CUMBERLAND COUNTY, : PENNSYLVANIA FROM THE CUMBERLAND COUNTY NO. 2009-7455 CIVIL TERM BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-21-0279-0005 MUNICIPALITY:HAMPDEN TOWNSHIP: REAL ESTATE TAX SCHOOL DISTRICT: CUMBERLAND ASSESSMENT APPEAL VALLEY. ASSESSMENT FOR THE YEAR 2010. PROPERTY OF RITE AID OF PA, INC. 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 Keith O. Brenneman, Esquire Attorney for Petitioner Solicitor for Hampden Township 605 North Broad Street Snelbaker & Brenneman Lansdale, PA 19446 44 West Main Street Mechanicsburg, PA 17055 Jerry R. Duffie, Esquire Solicitor for Cumberland Valley School District Johnson, Duffie 301 Market Street Lemoyne, PA 17043 Date: ?2?.f <,27 v. Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 FILED -t. t;FIGE OF TH - PPOTHO 'OTARY 2009 NOV 23 AM 11: 2 3 CUM .j IN i Y i E-i•,l \ S'YLVAW'A 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 OF PA, INC. : OF CUMBERLAND COUNTY, : PENNSYLVANIA FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-21-0279-0005 MUNICIPALITY:HAMPDEN TOWNSHIP: SCHOOL DISTRICT: CUMBERLAND VALLEY. ASSESSMENT FOR THE YEAR 2010. PROPERTY OF RITE AID OF PA, INC. NO. 2009-7455 CIVIL TERM aM --I r z: x n- -am b N r ? REAL ESTATE TAX r-2: °Q ASSESSMENT APPEAL ? an? = o z STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this day of D 2010, it is hereby Agreed and Stipulated by and between the Petitioner, Rite Aid of PA, Inc., 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, Hampden Township, by Keith O Brenneman, Esquire; and Interested Party, Cumberland Valley School District by Jerry R. Duffie, Esquire; and is as follows: Petitioner filed a "Petition for Review of Commercial Real Property Assessment" on October 28, 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 August 31, 2009, the date the appeal was originally filed before the Board of Assessment Appeals, and year 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. The property which is the subject of this appeal consists of former beer distributorship property, situate next to a Rite Aid Realty outlet, and known as 4957 Carlisle Park, Mechanicsburg (Hampden Township) Cumberland County, Pennsylvania. The property is further identified as Cumberland County Tax Parcel No. 10-21-0279-005. 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, August 31, 2009, and as of January 1, 2010, is $850,000. 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 $672,400, 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 the year 2010 Countywide reassessment value, first applicable for taxes beginning in year 2011, the fair market value of the property is $850,000, and the assessment shall, be $850,000. 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 $680,900, 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: $672,400, 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 $850,000 (or the $680,900 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 $850,000 (or the $680,900 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. 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 OF PA, INC. By Je F. Janata, squir At rney for Petitioner, Rite Aid of PA, Inc. 605 North Broad Street Lansdale, PA 19446 Tel. No. (215)-362-7772 Sp. Ct. ID# 60898 CUMBERLAND COUNTY BOARD OF ASS SSMENT APPEALS 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 TOWNSHIP BY Keith O. Brenn n, Esquire Attorney for ere Party Hamp nship Sne ier& Brenne man est Main Street Mechanicsburg, PA 17055 HAMPDEN TOWNSHIP Keith O. Brenneman, Esquire Attorney for Interested Party Hampden Township Snelbaker & Brenneman 44 West Main Street Mechanicsburg, PA 17055 CUMBERLAND VALLEY SCHOOL DISTRICT By: Je R. uffie, uire A for ey for Interested Party Cumberland Valley School District Johnson Duffie Stewart & Weidner 301 Market Street Lemoyne, PA 17043