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HomeMy WebLinkAbout09-7463BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 Attorney for Appellant IN RE: APPEAL OF VIP II/HARRISBURG IN THE COURT OF COMMON PLEAS LP APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: UPPER ALLEN TOWNSHIP ASSESSMENT FOR THE TAX YEAR 2010 CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW No. G7 5- '7 q (, 3 C,,- -i -7";„-- PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellant, VIF II/Harrisburg LP by its attorney, Bert M. Goodman, Esquire, files this Petition for Appeal from the decision of the Cumberland County Board of Assessment Appeals based upon the following statement of facts: 1. Appellant is VIF II/Harrisburg, LP located at World Trade Center East, Two Seaport Lane, Boston, MA 02210. 2. Appellees are the Board of Assessment Appeals of Cumberland County, the Board of Commissioners of Cumberland County, Upper Allen Township and the Mechanicsburg Area School District. 3. The Appellant, VIF II/Harrisburg LP is the owner of a property located at 500 Independence Avenue, Upper Allen Township, Cumberland County, Pennsylvania known as Cumberland County Tax Parcel Number: 42-10-0256-048. 4. The Appellant filed an appeal from the assessment in the amount of $12,850,000 on its property located at 500 Independence Avenue, Upper Allen Township, Cumberland County, Pennsylvania for tax year 2010. 5. On October 19, 2009, the Cumberland County Board of Assessment Appeals mailed notice of its decision in which it reduced the assessment on the property to $11,865,000 for tax year 2010. Attached herewith is a copy of the decision which is marked Exhibit "A" and incorporated herein by reference. 6. The decision of the Cumberland County Board of Assessment Appeals was in error and an abuse of discretion for the following reasons: a. The assessment on Appellant's property is substantially higher than assessments of comparable properties in the neighborhood and the taxing district. b. The assessment is based upon an erroneous determination of fair market value, particularly as it concerns Appellant's property. c. The value determination by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause of the 14th Amendment of the United States Constitution. d. The impact of the assessment bears unequally on the Appellant when compared to assessments of properties of the same class. e. When related to assessments of similarly situated property owners, the assessment of the property of the Appellant is arbitrary and capricious. f. The assessment violates the uniformity clause of the Pennsylvania Constitution. g. The assessment violates the required equality of tax treatment guaranteed by Pennsylvania Statutory and Constitutional Law. h. The assessment is based in whole or in part upon an appraisal that does not represent the actual value of the said property. i. The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied throughout the taxing authority. j. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market values of the properties as multiplied by the state mandated ratio as determined by the State Tax Equalization Board. k. The assessment lacks uniformity. 1. The assessment is discriminatory. m. The assessment is otherwise unjust and inequitable. WHEREFORE, the Petitioner requests this Honorable Court to reverse the decisions of the Cumberland County Board of Assessment Appeals, reduce the assessments and thereafter make all necessary orders and decrees to effectuate said decision. DATED: /J-) (alol BERT M. GOODMAN, ESQUIRE ATTORNEY FOR THE APPELLANT VERIFICATION Bert M. Goodman, Esquire, the Attorney for the Appellant is authorized to make this verification on behalf of VIF II/Harrisburg LP and verifies that the statements made in the attached Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals are true and correct. He understands that false statements made herein are made subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. Dated: 1 4i -' GAO-( Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes DECISION ORDER (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor MAILING DATE: October 19, 2009 PARCEL NUMBER: 42-10-0256-048. VIF II/HARRISBURG LP BERT GOODMAN 60 SOLDIERS SQUARE WAYNE PA 19087 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland lCounty Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 10/16/2009 DATE DECISION RENDERED: 10/16/2009 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: 12,850,000 NOT New Assessed Value: 11,865,000 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 18, 2009. ?A,,- OF THE F.ROT?,CNOTARY 2009 OCT 29 AM IO: 22 t=: V Y LVA 19.50 PD AT" e?c? 33? pa-?` a?a?i 0 Nov 0 ? zoos ( BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 IN RE: APPEAL OF VIF II/HARRISBURG LP APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: UPPER ALLEN TOWNSHIP ASSESSMENT FOR THE TAX YEAR 2010 Attorney for Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW No. 04 - 174(v 3 aivi I le -M .,,ti ORDER AND NOW, this Zr ag of "009 upon consideration of the foregoing Petition it is hereby ordered that a status conference on the appeal shall be held on the of ,200 at o'clock M. in Courtroom No. . Within twenty days after the date of entry by the Court of this order, the Appellant shall by regular mail send a copy of the Petition and Order to the following: the Board of Assessment Appeals of Cumberland County, the Commissioners of Cumberland County, Upper Allen Township, and the Mechanicsburg Area School District. Any person or governmental agency upon whom a copy of the Petition and Order is required to be served under paragraph mentioned above 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 the Petition and order a praecipe directing intervention either as an appellant or appellee.--.---t such-' p er sh 6 StttAtf- kCc - t B Y THE COURT:- { T n C 'W 141, 3 L V Ate 1?,T / C, &&ir f7? C?-- Wlkl - -, rRl?Y 2TB NOV -3 Ar! 8: 25 Cori' fnvI tcc-C. ??c.•n? . ?-G . ?G?C O'? hFSS?'ss.r? sc7}-? BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 IN RE: APPEAL OF VIF II/HARRISBURG LP APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: UPPER ALLEN TWP ASSESSMENT FOR THE TAX YEAR 2010 Attorney for Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW NO.2009-7463 CIVIL TERM CERTIFICATE OF SERVICE The undersigned verifies that he is the attorney for the Appellants in the instant matter. I do hereby certify that on November 9, 2009 I served a true and correct copy of a Petition to Appeal from The Decision of the Cumberland County Board of Assessment Appeals in the above captioned case, upon the persons and in the manner indicated below, which service satisfies the requirements of the Rules of Civil Procedure, by placing a true and correct copy of the same in the United States Mail, postage pre- paid. Board Assessment Appeals of Cumberland County One Courthouse Square Carlisle, PA> 17103 Board of Commissioners of Cumberland County One Courthouse Square Carlisle, PA. 17103 Upper Allen Township 100 Gettysburg Pike Mechanicsburg, PA. 17055 Mechanicssburg Area Sch Dist. 100 E. Elmwood, 2nd fl Mechanicsburg, PA 17055 DATE: Il ?_J? 0' ? BERT M. GOODMAN, ESQUIRE ATTORNEY FOR THE APPELLANT 2 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 VIF II/ : IN THE COURT OF COMMON PLEAS HARRISBURG LP : OF CUMBERLAND COUNTY, : PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY NO. 2009-7463 CIVIL TERM BOARD OF ASSESSMENT APPEALS : CIVIL ACTION -LAW 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 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 FILE ?-tC r FLE OF TH PF *,)-` ll-OTAFPY 2009 h OV 23 PK 2: 22 1'?! 17 ?d'•,l i Jt't• 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 VIF II/ : IN THE COURT OF COMMON PLEAS HARRISBURG LP : OF CUMBERLAND COUNTY, : PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY NO. 2009-7463 CIVIL TERM BOARD OF ASSESSMENT APPEALS CIVIL ACTION - LAW ANSWER AND NOW, comes Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the Petition for the Appeal of the Decision of the Cumberland County Board of Assessment Appeals, of which the following is a statement: 1. Admitted in part. Denied in part. Respondent has no knowledge as to the actual location of the taxpayer but notes that the prior deed and current Cumberland County assessment records indicate that the taxpayer is located at 200 Cottontail Lane, Somerset, New Jersey 08873. 2. Admitted. 3. Admitted. 4. Admitted. By way of further Answer, the assessment appeal of $12,850,000 implies, by application of the current level ratio of 79.1% a current fair market value of: $16,245,259. 5. Admitted. By way of further Answer, the Board Decision was to set -the fair market value of the property at $15,000,000, which would result in an assessment of $11,865,000. The appeal to Court is de novo, and therefore the assessment appealed to Court is the original $12,850,000 assessment. 6. Denied. The averments of this paragraph, and each of its sub-lettered paragraphs are denied as conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded. WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying the Appeal or fixing the fair market of the property in amount as the Court may deem just and proper. Dated:/per 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. Dated: r? ???? 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 VIF II/ : IN THE COURT OF COMMON PLEAS HARRISBURG LP : OF CUMBERLAND COUNTY, : PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS NO. 2009-7463 CIVIL TERM : CIVIL ACTION -LAW 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: Bert M. Goodman, Esquire Attorney for Appellant 60 Soldiers Square Wayne, PA 19087 Keefer Wood Allen & Rahal, LLP Donna Weldon, Esquire Solicitors for Mechanicsburg School District 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17108 Steven P. Minor Esquire Attorney for Lower Allen Township Daley Zucker Meilton Miner & Gingrich, LLC 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Date: ?? t/. 3 oZF?fJy'- -z' Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 FILE-0 RCE OF THE PIP7P NMARY 2009 NQ's 23 FN 2: 23 -Al i ?.