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Home My WebLink About09-7687} MARGOLIS EDELSTEIN BY: Joshua D. Baer, Esquire Identification Nos. 87476 Attorney for Appellant, The Curtis Center, Fourth Floor Cedar Carlisle, LLC. Philadelphia, PA 19106 (215) 931-5834 CEDAR CARLISLE, LLC COURT OF COMMON PLEAS V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CUMBERLAND COUNTY NO. 0 ? ` 76 (?'j c hr, / fe i-.*- PETITION FOR AND NOTICE OF APPEAL OF THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TO THE HONORABLE, THE JUDGES OF SAID COURT: Appellant, Cedar Carlisle, LLC, through its undersigned counsel, hereby presents this Notice of Appeal and respectfully represents that: 1. Appellant filed an appeal of the assessment of the property located at Parcel Number 03-21-03180-142; 2. An Appeal Hearing was conducted on October 7, 2009. 3. A Decision Order was issued by Board of Assessment, with a Mailing Date of October 8, 2009. (See Exhibit "A"); 4. The Decision Order provides that 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 November 9, 2009; 5. Appellant property owner hereby petitions this Honorable Court to accept its appeal of the order of the Board of Assessment of October 7, 2009. WHEREFORE, Petitioner prays your Honorable Court to accept this appeal to the Court of Common Pleas of Cumberland County. MARGOLIS EDELSTEIN pt-1- JD. BAER, ESQUIRE C unsel for Appellant, Cedar Carlisle, LLC CERTIFICATE OF SERVICE The undersigned counsel certifies that the instant Petition for and Notice of Appeal has been served upon the following parties by first-class U.S. Mail on the date written below: Borough of Carlisle 53 West South Street Carlisle, PA 17103 Carlisle Area School District c/o James D. Flower, Jr., Esquire 26 West High Street Carlisle, PA 17103 Borough of Carlisle and Cumberland County c/o Edward Schorpp, Esquire 35 S. Thrush Drive Carlisle, PA 17105 Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Steven D. Tiley, Esquire Assistant Solicitor 5 South Hanover Street Carlisle, PA 17103 Dated: EDELSTEIN dL / JOS UA D. BAER VERIFICATION The undersigned verifies that the within pleading is based on information furnished to counsel, which has been gathered by counsel in the course of this lawsuit. The language of the pleading is that of counsel and not of signer. Signer verifies that the within pleading is true and correct to the best of the signer's knowledge, information and belief. To the extent that the contents of the pleading are that of counsel, verifier has relied upon counsel in taking this Verification. This Verification is made subject to the penalties of 18 Pa.C.S.A. §4904 relating to unsworn falsification to authorities. d/, /?,- JO UA D. BAER, ESQUIRE Counsel for Appellant, Cedar Carlisle, LLC. EXHIBIT A 1 i Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (n? ??f?IIM Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes OCT 13 2009 1 BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: October 8, 2009 PARCEL NUMBER: 03-21-0318-142. CEDAR-CARLISLE LLC 44 SOUTH BAYLES AVENUE PORT WASHINGTON NY 11050 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: 10/07/2009 DATE DECISION RENDERED: 10/07/2009 EFFECTIVE FOR TAX YEAR: 2010 DECISION RENDERED: [ ] 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: 10,000,000 NOT New Assessed Value: 9,966,600 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 9, 2009. (717) 240-6350 (717) 240-6354 (fax) C ? OTpHt ' ,,,? ZCC NOY -6 Pti ? 22 ' f left ;-3 3/,, 6 f NOV 1 3 20094 IN THE NINTH JUDICIAL DISTRICT CUMBERLAND COUNTY COURT OF COMMON PLEAS CEDAR CARLISLE, LLC V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS COURT OF COMMON PLEAS CUMBERLAND COUNTY No. a 9 7e 7 c v. ORDER AND NOW, this i b Oh day of X 2009 upon consideration Appellant, Cedar Carlisle, LLC's Petition for Appeal of the Decision Order of the Cumberland County Board of Assessment Appeals, it is herby ORDERED and DECREED that said Petition is Granted. It is further ORDERED that trial relative to the above-referenced appeal will occur on yngm,( _ 3 , 20/0, at 9.'I.r A.M., in Courtroom S V` It 'Ic,`o4 ' COP c'ES /ric,7 t&CL CERTIFICATE OF SERVICE The undersigned counsel certifies that the instant Proposed Order pertaining to Appellant's, Cedar Carlsile, LLC.'s Petition for Appeal has been served upon the following parties by first-class U.S. Mail on the date written below: Borough of Carlisle 53 West South Street Carlisle, PA 17103 Carlisle Area School District c/o James D. Flower, Jr., Esquire 26 West High Street Carlisle, PA 17103 Borough of Carlisle and Cumberland County c/o Edward Schorpp, Esquire 35 S. Thrush Drive Carlisle, PA 17105 Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Steven D. Tiley, Esquire Assistant Solicitor 5 South Hanover Street Carlisle, PA 17103 t Dated:----- 6 MARL LIS EDELSTEIN / 4P- / J JO$HUA D. BAER 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 CEDAR CARLISLE, LLC : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Petitioner : PENNSYLVANIA V. CUMBERLAND COUNTY : NO. 2009-7687 CIVIL TERM BOARD OF ASSESSMENT APPEALS Respondent ANSWER AND NOW, comes Cumberland County Board of Assessment Appeals, Respondent, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the Petition for and Notice of Appeal of the Decision of the Cumberland County Board of Assessment Appeals, of which the following is a statement: 1. Admitted. By way of further Answer, this appeal concerns the property known as "The Pointe at Carlisle" Shopping Center (not including the Lowe's Store) located at 800 East High Street, in the Borough of Carlisle, Cumberland County, Pennsylvania. The assessment appealed is in the amount of $10,000,000. By application of the applicable common level ratio of 79.1%, that original assessment indicates a current fair market value of $12,642,225. 2. Admitted. 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: Bonnie M. Mahoney, Chief Assessor F1LEC -CIFi CE OF THE P° ("'.''"r°4!OTARY 2009 NU 23 PH 2: 24 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 CEDAR CARLISLE, LLC : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Petitioner : PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS NO. 2009-7687 CIVIL TERM Respondent 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: /L?Nw?'/? Respectfully submitted, ? -7 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 THE FMr_nr,!O?ARY 2009 NOY 23 PH 2.2 4 V CEDAR CARLISLE, LLC, Plaintiff v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Defendant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA c~ CIVIL ACTION -LAW ~ Q rr ~z cn .4=: -<..~. { c: r ~;_; ,-~ ~~ ~' -a NO. 09-7687 CIVIL TERM ~ ^..~ 0 N IN RE: PETITION FOR NOTICE OF APPEAL OF THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS AMENDED ORDER OF COURT AND NOW, this 3rd day of February, 2010, the prior order of court entered in this matter on November 16, 2009, is hereby amended to reflect that the hearing previously scheduled for March 3, 2010, before the Honorable Albert H. Masland is rescheduled to Wednesday, March 24, 2010, at 9:30 a.m., in Courtroom No. 1, Cumberland County Courthouse, Carlisle, Pennsylvania, before the undersigned judge. ~ Joshua D. Baer, Esq. The Curtis Center 170 S. Independence Mall W. Suite 400E Philadelphia, PA 17106-3337 Attorney for Petitioner /Borou h of Carlisle g 53 West South Street Carlisle, PA 17013 J BY THE COURT, arlisle Area School District c/o James D. Flower, Jr., Esq. 26 West High Street Carlisle, PA 17013 rough of Carlisle and Cumberland County c/o Edward Schorpp, Esq. 35 S. Thrush Drive Carlisle, PA 17015 ~mberland County Board of Assessment Appeals Old Cumberland County Courthouse 1 Courthouse Square Room 107 Carlisle, PA 17013 ~~teven D. Tiley, Esq. Assistant Solicitor 5 South Hanover Street Carlisle, PA 17013 :rc ~O I ~.s' !')'t~ /~~~~ -~ Pi~.EO-OFFIC~ ~F THE PROT~(14~QTJ~~Y Stephen D. Tiley, Esquire 2~ 10 QGT 15 P~ I ~ ~ ~ Supreme Court LD. No.32318 Attorney for Cumberland County Board of Assessment Appeals ~:~~~i~E~t,A~~ L~~~~,~~ 5 South Hanover Street ~ ~ ~~ ~ ~ ~.~rt r~ ~'~ ~ ~ Tel: 717-243-5838 v 701 :7 -4- CEDAR CARLISLE, LLC IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Petitioner PENNSYLVANIA v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS N0.2009-7687 CIVIL TERM Respondent STIPULATION AND TOINT MOTION FOR AGREED ORDER AND NOW,this /-~~ day of ~~ 2010, it is hereby Agreed and Stipulated by and between the Petitioner, Cedar Carlisle, LLC, by its attorney, Joshua D. Baer, Esquire; and Respondent, Cumberland County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Interested Parties, Carlisle Area School District and the Borough of Carlisle, by their attorney, James D. Flower, Jr., Esquire; as follows: 1. Petitioner filed a "Petition for and Notice of Appeal of the Decision of the Cumberland County Board of Assessment Appeals" on or about November 6, 2()09. By Order of Court dated November 16, 2009, the Court set a Hearing date of March 3, 2010. By Order dated February 3, 2010, that Hearing date was cancelled and the Hearing was re-scheduled for March 24, 2010. By Order dated March 11, 2010, that hearing date was also cancelled, and the Hearing was re-scheduled for to June 17, 2010. By Order dated June 14, 2010, the hearing was continued generally pending settlement negotiations. 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 Stipulation -Cedar Carlisle, LLC 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 a shopping center known as "The Pointe at Carlisle" situate between the Trindle Road and the York Road in the Borough of Carlisle, Cumberland County, Pennsylvania. The property consists of space rented to Office Max. and other tenants in one building, and enclosed mall space rented to the Bon Ton department store and other tenants in another building. (This appeal does not concern the property leased to Lowe's, nor the parcel leased to a Burger King restaurant franchise). The property is further identified as Cumberland County Tax Parcel No. 03-21-0318-142. 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 $10,500,000. 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 $8,305,500. (b) The Fourth through Eighth Class County Assessment Law makes subsequent years assessments automatically at issue so long as an appeal remains before the Court. The deadline for filing an appeal of the year 2010 Countywide reassessment (first effective for tax year 2011) was June 14, 2010, for this property. The year 2010 Countywide reassessment value is therefore 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 -Cedar Carlisle, LLC 2 the year 2010 Countywide reassessment value, first applicable for taxes beginning in year 2011, the fair market value of the property is $10,500,000, and the assessment shall, be $10,500,000, and shall continue for future years in that amount until changed as provided by law. 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 $8,410,500, 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: $8,305,500, 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 $10,500,000, and the assessment in that amount (or the $8,410,500 assessment if the Countywide reassessment has not been implemented), 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 $10,500,000 (or the $8,410,500 assessment if the Countywide reassessment 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. Stipulation -Cedar Carlisle, LLC j 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, CEDAR CARLISLE, LLC By ~ ~~ Joshua. B~dr Esquire Sup. C . ID No. 87476 Counsel for Petitioner Margolis Edison The Curtis Center, 4th Floor Philadelphia, PA 19106 Tel. No. (215) 931-5834 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS BY `~ Stephen D. Tiley, 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 -Cedar Carlisle, LLC CARLISLE AREA SCHOOL DISTRICT AND BOROUGH OF CARLISLE for Carlisle Flower Law, LLC 10 West High Street Carlisle, PA 17013 Tel. No. (717) 243-6222 Stipulation -Cedar Carlisle, LLC and Borough of Carlisle OCR ~ ~ 1UtU Stephen . Tiley, Esquire Attorney or Cumberland County Board of ssessment Appeals 5 South I~anover Street Supreme Court I.D. No.32318 Fax: 717-243-6441 CARLISLE, LLC Petitioner v. CUMBERLAND COUNTY BOAR1ti OF ASSESSMENT APPEALS Respondent IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA .°~ N0.2009-7687 CIVIL TER-1!~ o ORDER AND NOW, this Z~'~ day of ~ c-l ~,co re3 c-s c-~ z ~ -~ f1') ~ -C N C~ 0 ~~ ~~ v ~ '~' ~~ 2010, upon consideration~~f c tlfe~ attached Stipulation and Joint Motion for Agreed Order, it is decreed and ORDERED that the 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: August 31, 2009, is $10,500,000. The assessment for tax year 2010 is calculated by application of the Common Level Ratio of 79.1%. The assessment for tax year 2010 shall, thierefore, be $8,305,500. for the year 2010 Countywide reassessment, first applicable for taxes beginning in year '~0l 1, the fair market value of the property is fixed at $10,500.000. 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 dear 2011, and thereafter until changed as provided by law, shall be $10,500, 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 calculateed by application of the current 80.1% common level ratio, and shall be $8,410,00, and that assessment shall continue for future years until changed as provided by law. L --~ _~ ~ m--- -~ r-- ~"'i3 ~ C? ~ -~ o :~ -~, p "el ~~ c~~ v ~r Page 1 of 2 't'he Cumberland County Assessment Office shall allocate the said assessment the parcels which are the subject of this appeal, and between land and ments, in accordance with law and the procedures of the Cumberland County said Office, and shall instruct the taxing bodies to make appropriate refunds. The and Joint Motion for Agreed Order is incorporated herein. By the C urt, J esley Oler J. SDT/tl ' Joshua D. Bear, Esquire Margol~~ Edelstein The Cut~kis Center 170 S. Independence Mall W., Suite 400E Philadelphia, PA 19106-3337 tephen~IlD. Tiley Frey anc~ Tiley 5 South ~Ianover Street Carlisle PA 17013 e~P~~ .~~1~~ ~% .o ~' ames D. Flower, Jr., Esquire Flower Law, LLC 10 West High Street Carlisle, PA 17013 Page 2 of 2