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HomeMy WebLinkAbout10-1570IN RE: APPEAL OF CARLISLE AREA SCHOOL DISTRICT and THE BOROUGH OF CARLISLE from the decision of the Board of Assessment Appeals of Cumberland County of February 4, 2010, in Connection with Property of DDRTC Carlisle Commons LLC known as Parcel No. 04-22-0483-255 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. /D - /S76 &rtf REAL ESTATE TAX ASSESSMENT APPEAL C- N _ APPEAL OF CARLISLE AREA SCHOOL DISTRICT C= AND THE BOROUGH OF CARLISLE FROM THE r' rn DECISION OF THE CUMBERLAND COUNTY BOARD OF- cn ? v ? ASSESSMENT APPEALS =? - ' :r t_ ca ?rn AND NOW, Appellants, Carlisle Area School District and the Borough ofrGarli* by and through their counsel, Saidis, Flower & Lindsay, hereby appeal the decision of the Cumberland County Board of Assessment Appeals (the "Board") and avers in support thereof as follows: 1. Appellant, Carlisle Area School District is a school district with an address at 623 West Penn Street, Carlisle, Pennsylvania 17013. 2. Appellant, the Borough of Carlisle is a municipality with offices located as 53 West,South Street, Carlisle, Pennsylvania 17013. 3. The taxpayer is DDRTC Carlisle Commons LLC, which is the owner of a SAMIS, FLOWER & LINDSAY ATFURNE75.AT uw 26 West High Street Carlisle, PA certain tract of real estate, together with improvements thereon, identified as the Shopping Center in Carlisle, Pennsylvania which includes the WalMart Store, and other stores, Applebee's Restaurant and the nearby Movie Theatre and is identified by the Board as Parcel No. 04-22-0483-255; 04-22-0483-153 and 04-22-0483-153A commonly known as Carlisle Commons (the "Properties"). 4. The Properties carry a combined assessment of $36,371,310, which, applying the common level ratio, suggests a current implied fair market value of $45,827,850. 9,:17 100 ?-d - W11 5. The Taxpayer appealed the assessment to the Board and a hearing was held by the Cumberland County Board of Assessment Appeals on February 4, 2010. 6. The Board, by notice dated February 5, 2010, reduced the assessment for the Properties from cumulative $36,371,310 to $28,570,920, suggesting a value, applying the common level ratio of $36,120,000. A copy of the decisions of the Cumberland County Board of Assessment Appeals are attached hereto as Exhibit "A". 7. The assessment of the Properties are affixed by the Board is improper, unjust SAIDIS, FLOWER & LINDSAY ATIORMS-0-1AW 26 West High Street Carlisle, PA and contrary to the law for the following reasons: (a) The assessment is based in whole or in part upon an appraisal that does not represent the actual fair market value of the Properties, and the actual fair market value of the Properties are well excess of that reflected in the Board's decision; (b) The ratio of assessed value to actual value applied in making the assessments is below the ratio applied by the taxing authority; (c) The assessment of the Taxpayer's Properties are substantially lower than the assessments of comparable properties in the taxing district; (d) The assessment is based upon an erroneous determination of the fair market value of the Properties; (e) The assessment of the Properties are arbitrary and capacious when compared to the assessments of similarly situated properties; (f) The assessment violates the uniformity clause of the Pennsylvania Constitution; (g) The assessment of the Properties does not reflect the current fair market value of the Properties by application of the common level ratio as published by the Tax Equalization Board; (h) The assessment lacks uniformity; (i) The assessment is otherwise unjust and inequitable. 8. Other affected taxing authorities include: Cumberland County, Pennsylvania One Courthouse Square Carlisle, Pennsylvania 17013 9. This appeal is authorized pursuant to Section 518.1 of the General County Assessment Law (72 PS 5020-581.1; 72 PS 5020-520) and pursuant to the 4th to 8th Class County Assessment Law (72 PS 5453.706). WHEREFORE, Appellants, the Carlisle Area School District and the Borough of Carlisle, request that this Honorable Court review and increase the assessment fixed for the Properties for the 2010 tax year, and any subsequent year's assessment arising so long as this appeal is pending, by establishing the fair market value of the Property and applying the proper common level ratio thereto, and to make such other orders and decrees as the Court may deem just and proper. SAIDIS, FLOWER & LINDSAY By: J es D. Flower, Jr., E quire t rney I.D. No. 27742 06 West High Street Carlisle, PA 17013 (717) 243-6222 Counsel for Appellants, Carlisle Area School District and Borough of Carlisle SAIDIS, FLONWR & LINDSAY 26 West High Street Carlisle, PA VERIFICATION I verify that the statements made in the foregoing document are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904, relating to unsworn falsifications to authorities. JOH MEND, Assistant Supe endent e Area School District Date: SAIDIS, FLOWER & LINDSAY ATIURNEYS-ATUw 26 West High Street Carlisle, PA 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 Albert Peterlin Allen Shank STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: February 5, 2010 PARCEL NUMBER: 04-22-0483-153. DDRTC CARLISLE COMMONS LLC C/O PROPERTY TAX 3300 ENTERPRISE PARKWAY BEACHWOOD OH 44122 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: 02/04/2010 DATE DECISION RENDERED: 02/04/2010 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: 35,143,990 New Assessed Value: 27,343,600 NOT 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 March 5, 2010. EXHIBIT 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 Albert Peterlin Allen Shank STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: February 5, 2010 PARCEL NUMBER: 04-22-0483-153. DDRTC CARLISLE COMMONS LLC PEPPER HAMILTON LLP DUSTY ELIAS KIRK, ESQUIRE 500 GRANT STREET 50TH FLOOR PITTSBURGH PA 15219-2502 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: 02/04/2010 DATE DECISION RENDERED: 02/04/2010 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: 35,143,990 NOT New Assessed Value: 27,343,600 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 March 5, 2010. 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 Albert Peterlin Allen Shank STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: February 5, 2010 PARCEL NUMBER: 04-22-0483-153A DDRTC CARLISLE COMMONS LLC PEPPER HAMILTON LLP DUSTY ELIAS KIRK, ESQUIRE 500 GRANT STREET 50TH FLOOR PITTSBURGH PA 15219-2502 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: 02/04/2010 DATE DECISION RENDERED: 02/04/2010 EFFECTIVE FOR TAX YEAR: 2010 DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [X] Other: NO ASSESSMENT CHANGE TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 174,550 NOT New Assessed Value: 174,550 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 March 5, 2010. 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 Albert Peterlin Allen Shank STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: February 5, 2010 PARCEL NUMBER: 04-22-0483-153A DDRTC CARLISLE COMMONS LLC DEVELOPERS DIVERSIFIED REALTY 3300 ENTERPRISE PARKWAY BEACHWOOD OH 44122 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: 02/04/2010 DATE DECISION RENDERED: 02/04/2010 EFFECTIVE FOR TAX YEAR: 2010 DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [X] Other: NO ASSESSMENT CHANGE TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 174,550 NOT New Assessed Value: 174,550 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 March 5, 2010. 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 Albert Peterlin Allen Shank STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: February 5, 2010 PARCEL NUMBER: 04-22-0483-255. DDRTC CARLISLE COMMONS LLC DEVELOPERS DIVERSIFIED REALTY 3300 ENTERPRISE PARKWAY BEACHWOOD OH 44122 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: 02/04/2010 DATE DECISION RENDERED: 02/04/2010 EFFECTIVE FOR TAX YEAR: 2010 DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [X] Other: NO ASSESSMENT CHANGE TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 1,052,770 NOT New Assessed Value: 1,052,770 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 March 5, 2010. y 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 Albert Peterlin Allen Shank STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: February 5, 2010 PARCEL NUMBER: 04-22-0483-255. DDRTC CARLISLE COMMONS LLC PEPPER HAMILTON LLP DUSTY ELIAS KIRK, ESQUIRE 500 GRANT STREET 50TH FLOOR PITTSBURGH PA 15219-2502 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: 02/04/2010 DATE DECISION RENDERED: 02/04/2010 EFFECTIVE FOR TAX YEAR: 2010 DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [X] Other: NO ASSESSMENT CHANGE TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 1,052,770 NOT New Assessed Value: 1,052,770 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 March 5, 2010. 2010 K AR 12 A "110' : 2, 0 IN THE COURT OF COMMON PLEAS OFF` 0M ' Li"AND COUNTY, PENNSYLVANIA IN RE: APPEAL OF CARLISLE AREA CIVIL DIVISION SCHOOL DISTRICT and THE BOROUGH OF CARLISLE from the decision of the Board of Assessment Appeals of Cumberland County No. 10-1570 of February 4, 2010, in the Connection with the Property of DDRTC Carlisle Commons LLC known as Parcel Nos. 04-22-0483-255 PRAECIPE FOR APPEARANCE Filed on Behalf of-. DDRTC Carlisle Commons LLC Counsel of Record for This Party: Dusty Elias Kirk, Esquire PA I.D. No. 30702 Sharon F. DiPaolo, Esquire PA I.D. No. 74520 Sean P. Delaney, Esquire PA I.D. No. 85996 PEPPER HAMILTON LLP Firm No. 143 One Mellon Center, 50`" Floor 500 Grant Street Pittsburgh, PA 15219-2502 (412) 454-5000 912280250 0 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: APPEAL OF CARLISLE AREA CIVIL DIVISION SCHOOL DISTRICT and THE BOROUGH OF CARLISLE from the decision of the Board No. 10-1570 of Assessment Appeals of Cumberland County of February 4, 2010, in the Connection with the Property of DDRTC Carlisle Commons LLC known as Parcel Nos. 04-22-0483-255. PRAECIPE FOR APPEARANCE To: The Prothonotary Kindly enter the appearance of Dusty Elias Kirk, Esquire, Sharon F. DiPaolo, Esquire, Sean P. Delaney, Esquire and Pepper Hamilton LLP on behalf of DDRTC Carlisle Commons LLC in the above-captioned matter. uPA I.D. No. 30702 Sharon F. DiPaolo Dated: March PA I.D. No. 74520 Sean P. Delaney PA I.D. No. 85996 PEPPER HAMILTON LLP Firm No. 143 2010 One Mellon Center, 50th Floor Pittsburgh, PA 15219-2502 (412) 454-5000 412280250 vl CERTIFICATE OF SERVICE I hereby certify that on March ??2010 a true and correct copy of the foregoing Praecipe for Appearance was served via first class mail, postage prepaid upon the following: James D. Flower, Jr., Esquire Solicitor, Carlisle Area School District Saidis, Flower & Lindsay 26 West High Street Carlisle, PA 17013-2922 Edward L. Schorpp, Esquire Solicitor, Borough of Carlisle and Cumberland County 35 South Thrus Drive Carlisle, PA 17013 Stephen D. Tiley, Esquire Assistant Solicitor, Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 #12280250 vl OF 7 P^nT'.'n",'O`VARY 2010 rl:" ? 1 is I Anthony R. Thompson, Esquire Atty. ID #08140 190 Brodhead Road Suite 200 P.O. Box 22257 Lehigh Valley, PA 18002-2257 610/997-5087 Joseph J. McAlee, Esquire Atty. ID #52618 P.O. Box 1571 Southeastern, PA 19399 610/254-0909 CARLISLE AREA SCHOOL DISTRICT) and BOROUGH OF CARLISLE, ) Appellants ) VS. ) BOARD OF ASSESSMENT APPEALS ) OF CUMBERLAND COUNTY, ) Appellee ) and ) CARLISLE SYNTEC INCORPORATED,) Intervenor ) Respectfully submitted, PRAECIPE FOR ENTRY OF APPEARANCE TO THE CLERK/PROTHONOTARY OF SAID COURT: Please enter our appearances on behalf of Carlisle Syntec Incorporated, the Intervenor in the above-captioned matter. Dated:_ N 0tf 0 '90 (d Anthony R. Th/omp^ one, Esquire CUr_ ?. ATTORNEYS FOR INTERVENOR CARLISLE SYNTEC INCORPORATED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 10-1570 Civil REAL ESTATE TAX ASSESSMENT APPEAL soh J1_NcAlee, Esquire Co-Counsel for Intervenor, Carlisle Syntec Incorporated d Anthony R. Thompson, Esquire Atty. ID #08140 190 Brodhead Road Suite 200 P.O. Box 22257 Lehigh Valley, PA 18002-2257 610/997-5087 Joseph J. McAlee, Esquire Atty. ID #52618 P.O. Box 1571 Southeastern, PA 19399 610/254-0909 CARLISLE AREA SCHOOL DISTRICT ) and BOROUGH OF CARLISLE, ) Appellants ) VS. ) BOARD OF ASSESSMENT APPEALS ) OF CUMBERLAND COUNTY, ) Appellee ) and ) CARLISLE SYNTEC INCORPORATED, ) Intervenor ) ATTORNEYS FOR INTERVENOR CARLISLE SYNTEC INCORPORATED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 10-1570 Civil REAL ESTATE TAX ASSESSMENT APPEAL CERTIFICATE OF SERVICE qk I hereby certify that on the /? day of March, 2010 a true and correct copy of the within Praecipe for Entry of Appearance in the aforementioned case was served upon the following persons and in the manner indicated below. Service by First Class Mail Postage Prepaid Addressed as Follows: Stephen D. Tiley, Esquire FREY & TILEY 5 South Hanover Street Carlisle, PA 17013-3385 (counsel for Board of Assessment Appeals) James D. Flower, Jr., Esquire SAIDIS, FLOWER & LINDSAY 26 West High Street Carlisle, PA 17013 (counsel for Carlisle Area School District and Borough of Carlisle) "-qj,p, A?o b?Vpfi-y.-N[Wiee, Esquire Attorney for Carlisle Syntec Incorporated 2 IN RE: APPEAL OF CARLISLE : AREA SCHOOL DISTRICT and THE BOROUGH OF CARLISLE from the decision of Board of Assessment Appeals of Cumberland County of February 4, 2010, in Connection with Property of DDRTC Carlisle Commons LLC known as : Parcel No. 04-22-0483-255 IN THE COURT OF. COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 10-1570 CIVIL TERM IN RE: APPEAL OF CARLISLE AREA SCHOOL DISTRICT AND THE BOROUGH OF CARLISLE FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS ORDER OF COURT AND NOW, this 17`t' day of March, 2010, upon consideration of the Appeal of Carlisle Area School District and the Borough of Carlisle from the Decision of the Cumberland County Board of Assessment Appeals, a hearing is scheduled for Wednesday, July 14, 2010, at 1:30 p.m., in Courtroom No. 1, Cumberland County Courthouse, Carlisle, Pennsylvania. ,,lames D. Flower, Jr., Esq. 26 West High Street Carlisle, PA 17013 Attorney for Appellants Carlisle Area School District and Borough of Carlisle BY THE COURT, i ? i f/ Wesley Ole , Jr., J. 0K/ c ,'{ T Lt , y J C1 ` ? CD = ward Schorpp, Esq. 35 S. Thrush Drive Carlisle, PA 17015 even D. Tiley, Esq. 5 South Hanover Street Carlisle, PA 17013 11 eph J. McGalee, Esq. P.O. Box 1571 Southeastern, PA 19399 \,$ean P. Delaney, Esq. Pepper Hamilton LLP 100 Market Street Suite 200 P.O. Box 1181 Harrisburg, PA 17108-1181 :rc ,:;, ZQ~~ .~~i~ 2~ ~~ ~ ~ ~Q :CUM+. '~; ; .,,.~:, :-1:~~..~N1Y ~CAr~lJ~..vi~l`v~ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: APPEAL OF CARLISLE AREA SCHOOL DISTRICT and THE BOROUGH OF CARLISLE from the decision of the Board of Assessment Appeals of Cumberland County of February 4, 2010, in the Connection with the Property of DDRTC Carlisle Commons LLC known as Parcel Nos. 04-22-0483-255 CIVIL DIVISION No. 10-1570 SUBSTITUTION OF COUNSEL Filed on Behalf of: DDRTC Carlisle Commons LLC Counsel of Record for This Party: Dusty Elias Kirk, Esquire PA ID No. 30702 Sharon F. DiPaolo, Esquire PA ID No. 74520 Jeffrey G. Wilhelm, Esquire PA ID No. 201935 Sean P. Delaney, Esquire PA ID No. 85996 Reed Smith LLP Firm No. 234 Reed Smith Centre, 225 Fifth Avenue Pittsburgh, PA 15222-2716 Telephone: +1 412 288 3131 US ACTIVE-103942192.1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 1N RE: APPEAL OF CARLISLE AREA CIVIL DIVISION SCHOOL DISTRICT and THE BOROUGH OF CARLISLE from the decision of the Board No. I0-1570 of Assessment Appeals of Cumberland County of February 4, 2010, in the Connection with the Property of DDRTC Carlisle Commons LLC known as Parcel Nos. 04-22-0483-255. SUBSTITUTION OF COUNSEL Pursuant to Pa. R. Civ. P. 1012(b)(2), please withdraw the law firm of Pepper Hamilton LLP as counsel of record for Property Owner, DDRTC Carlisle Commons LLC and substitute the law firm of Reed Smith LLP as counsel of record for Property Owner, DDRTC Carlisle Commons LLC. Counsel of record below hereby certify that this change is not intended to, nor will it, delay this proceeding to the best of our knowledge, information, and belief. DATED this ~~ f June, 2010. ~~~-eo usty Elias Kirk PA ID No. 30702 Sharon F. DiPaolo PA ID No. 74520 Jeffrey G. Wilhelm PA ID No. 201935 Sean P. Delaney PA ID No. 85996 Reed Smith LLP Firm No. 234 Reed Smith Centre, 225 Fifth Avenue Pittsburgh, PA 15222-2716 Telephone:+1 412 288 3131 Counsel for Property Owner, DDRTC Carlisle Commons LLC US ACTIVE-103942192.1 CERTIFICATE OF SERVICE I hereby certify that I caused to be served a true and correct copy of the foregoing Substitution of Counsel and all accompanying papers this ~.3 " -day of June 2010 by mailing same via First Class U.S. Mail, postage prepaid, upon the following counsel of record: James D. Flower, Jr., Esquire Stephen D. Tiley, Esquire Solicitor, Carlisle Area School District Assistant Solicitor, Cumberland County Board Saidis, Flower & Lindsay of Assessment Appeals 26 West High Street 5 South Hanover Street Carlisle, PA 17013-2922 Carlisle, PA 17013 Edward L. Schorpp, Esquire Solicitor, Borough of Carlisle and Cumberland County 35 South Thrus Drive Carlisle, PA 17013 REED SMITH LLP orney for Property Owner, DDRTC Carlisle Commons LLC US ACTIVE-103942192.1 IN RE: APPEAL OF CARLISLE AREA SCHOOL DISTRICT and THE BOROUGH OF CARLISLE, From the decision of the Board of Assessment Appeals of Cumberland County of February 4, 2010, in Connection with Property of DDRTC Carlisle. Commons LLC known as Parcel No. 04-22-0483-255 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY PENNSYLVANIA CIVIL ACTION -LAW N0.2010-1570 CIVIL TERM ORDER OF COURT AND NOW, this o`l9~ day of June, 2010, upon representation by Stephen D. Tiley, Esquire, that the parties are undertaking substantive negotiations and are in agreement that the previously scheduled hearing be converted to a status conference, the hearing scheduled for Wednesday, July 14, 2010, at 1:30 p.m. is cancelled, and a status conference is scheduled for Wednesday, July 14, 2010, at 1:30 p.m., in chambers. James D. Flower, Jr. Esquire 26 West High Street, Carlisle, PA 17013 Attorney for Appellants Carlisle Area School District and Borough of Carlisle Sean P. Delaney, Esquire, Reed Smith LLP, 2500 One Liberty Place, 1650 Market Street, Philadelphia, PA 19103-7301 Attorney for DDRTC Carlisle Commons, LLC Dusty E. Kirk, Esquire and Sharon F. DiPaolo, Esquire, Reed Smith LLP, ~,; Reed Smith Centre, 225 Fifth Avenue, Pittsburgh, PA 15222 ~? s~== Attorneys for DDRTC Carlisle Commons, LLC ~ ~_ , .r, J Stephen D. Tiley, Esquire ~ `-' 5 South Hanover Street, Carlisle, PA 17013 Attorney for Cumberland County Board of Assessment Appeals ~~~~~ ~~ ~~~4/ca ~../''j ~_ c~: w cr-= r.~ ~; _~ Fii -~, ~_ _tJ ~~ 4 { ,,:, t.., ~'~ -' f T"9 { BY THE COURT, FREY & TILEY ATTORNEYS-AT LAW 5 SOUTH HANOVER STREET CARLISLE, PENNSYLVANIA 17013 ROBERT M. FREY RETIRED STEPHEN D. TILEY ROBERT G. FREY June 28, 2010 Hon. J. Wesley Oler, Jr. Cumberland County Court of Common Pleas One South Hanover Street Carlisle, Pennsylvania 17013 Re: Carlisle Commons (Wal-Mart) Assessment Appeal No.: 2010-1570 Civil Term Dear Judge Oler: TELEPHONE (717) 243-5838 FACSIMILE (717) 243-6441 Pursuant to a telephone call from Attorney Delaney and me to your chambers, enclosed please find a proposed Order converting the July 14tH hearing date to a status conference. With the hearing cancelled, and settlement negotiations expected to be progressing, I ask leave to either allow Attorney Flower to speak for me at the status conference, or for me to participate via telephone. If this is acceptable, I ask that Ms. Coulson notify me by telephone. Thank you for your consideration of this request. Sincere{y yours, A - ~~ Stephen D. Tiley SDT/mm cc: Sean P. Delaney, Esquire Dusty E. Kirk, Esquire Sharon F. DiPaolo, Esquire James D. Flower, Jr., Esquire M IN RE: APPEAL OF CARLISLE AREA SCHOOL DISTRICT and THE BOROUGH OF CARLISLE from the decision of Board of Assessment Appeals of Cumberland County of February 4, 2010, in Connection with Property of DDRTC Carlisle Commons LLC known as Parcel No. 04-22-0483-255 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION -LAW NO. 10-1570 CIVIL TERM IN RE: APPEAL OF CARLISLE AREA SCHOOL DISTRICT AND THE BOROUGH OF CARLISLE FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS ORDER OF COURT AND NOW, this 14~' day of July, 2010, following a status conference held on July 14, 2010, in the above-captioned case in which the Carlisle Area School District and the Borough of Carlisle were represented by James D. Flower, Jr., Esq., DDRTC Carlisle Commons, LLC, was represented by Sean P. Delaney, Esq., and the Cumberland County Board of Assessment Appeals was represented by Stephen D. Tiley, Esq., and pursuant to an agreement of counsel based upon the possibility of an amicable settlement of this assessment appeal by the parties, a further status conference is scheduled in chambers of the undersigned judge, Cumberland County Courthouse, Carlisle, Pennsylvania, for Wednesday, October 13, 2010, at 3:00 p.m. N ~'" ` :_ i C°.~ i ..~.., - ~ ~ r- ~: __ s_ t-: 7 ~"~ t'_ f~ ,.. .: ~- r... ~... ~~ (~ ~~ i ~' BY THE COURT, s~ ~ James D. Flower, Jr., Esq. 26 West High Street Carlisle, PA 17013 Attorney for Appellants Carlisle Area School District and Borough of Carlisle ~ Sean P. Delaney, Esq. Pepper Hamilton LLP 100 Market Street Suite 200 P.O. Box 1181 Harrisburg, PA 17108-1181 and Dusty E. Kirk, Esq. Reed Smith LLP Reed Smith Centre 225 Fifth Avenue Pittsburgh, PA 15222 Attorneys for DDRTC Carlisle Commons, LLC / Steven D. Tiley, Esq. 5 South Hanover Street Carlisle, PA 17013 :rc ~p;es n.,Q..~~ed 7l i y fiv ~~ Stephen D. Tiley, Esquire Attorney for Appellee 5 South Hanover Street Carlisle. Pennsylvania 17013 Supreme Court No. 32318 Tel.: 717-243-5838 Fax ~ 717-243-6441 CARLISLE AREA SCHOOL IN THE COURT OF COMMON PLEAS DISTRICT and BOROUGH OF CUMBERLAND COUNTY CARLISLE, PENNSYLVANIA Appellants N0.2010-1570 v. . THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND CIVIL ACTION -LAW COUNTY . Appellee REAL ESTATE TAX , ~ - ~' ASSESSMENT APPEAL .,, , , s `-=-= `~ ---~~ and +~~ ~ ~ CARLISLE SYNTEC `_,`~ ;> .~- ~ ~ INCORPORATED, c=~~ ,,-~ , °~ -~ INTERVENOR ~' `~ ~~ }~; ~ o w,'r`5 ORDER AND NOW, this /`f ~ day of October, 2010, upon representation by Stephen D. Tiley, Esquire, counsel for the Board of Assessment Appeals, that counsel have agreed to a general continuance of the case to allow the governing bodies of the taxing districts to consider a proposed settlement, the hearing scheduled for October 15, 2010 is CANCELLED and the matter is CONTINUED GENERALLY at the call of any of the parties. Stephen D. Tiley further represents that the proposed settlement has the approval and recommendation of counsel and staff for each of the taxing districts, and has been accepted by the taxpayer (Intervenor). ~phen D. Tiley, Esquire -~ Joseph J. McAlee, Esquire James D. dower, Jr., Esquire /f~nthony R. Thompson, Esquire eo i Es ,~ ci~cV By the Court, By Stephen D. Tiley, Esquire ~ r =~,,~~~'~ ~~ ~~ ~ ~ ~~ ~ Supreme Court I.D. No.32318 Attorney for Cumberland County Board of Assessment Appeals 20 ~ ~ ~~~ ~ ~ ~~ ! , ,~ 5 South Hanover Street ' ~ Tel: 717-243-5838 7 7 7- - IN RE: APPEAL OF CARLISL ~,~~ T OF COMMON PLEAS AREA SCHOOL DISTRICT and AND COUNTY THE BOROUGH OF CARLISLE, PENNSYLVANIA From the decision of the Board of Assessment Appeals of Cumberland CIVIL ACTION -LAW County of February 4, 2010, in Connection with Property of DDRTC Carlisle Commons LLC known as Parcel No. 04-22-0483-255 N0.2010-1570 CIVIL TERM 4TiPili,ATiON AND TOINT MOTION FOR AGREED ORDER AND NOW,this ~..,5 ~' day of October, 2010, it is hereby Agreed and Stipulated by and between the Petitioner, Carlisle Area School District and the Borough of Carlisle, by their attorney, James D. Flower, Jr., Esquire; Cumberland County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Intervenor, DDRTC Carlisle Common, LLC, by its attorneys, Reed Smith, LLP, Dusty E. Kirk, Esquire, Sharon F. DiPaolo, Esquire and/or Sean P. Delaney, Esquire; as follows: 1. Petitioner filed an "Appeal of Carlisle Area School District and the Borough of Carlisle from the Decision of the Cumberland County Board of Assessment Appeals" on or about March 5, 2010. By Order of Court dated March 17, 2010, the Court scheduled a Hearing for July 14, 2010. By Order of Court dated June 29, 2010, the Court cancelled the hearing scheduled for July 14, 2010, and instead scheduled a Status Conference for that date. The parties have now settled this case. 2. This assessment appeal relates to market value as of September 1, 2009, the date the appeal was originally filed before the Board of Assessment Appeals, for the tax year 2010, and market value as of January 1, 2010, for year Countywide reassessment tax purposes, beginning with taxes imposed on and after January 1, 2011. Stipulation and Joint Motion for Agreed Order - Page 1 of 5 DDRTC Carlisle Commons, LLC., Carlisle Area School District and Borough of Carlisle 3. The property which is the subject of this appeal is a shopping center owned by DDRTC Carlisle Commons, LLC and known as Carlisle Commons, bounded on the North by Interstate 81, on the West by Ridge Street, on the South by Noble Boulevard, and on the East by South Hanover Street, consisting of three real estate tax parcels, known as Cumberland County Tax Parcel No. 0422-0483-153,0422-0483- 153A,and 0422-0483-255 (the "Property"). The Property includes approximately 393,033 square feet of retail space and includes everything from the TSC (Tractor Supply Company) space along South Hanover Street through the Wa1Mart, Staples, T J. Marx, and Ross Stores on the western end of the property. Also included are the Applebee's Restaurant and the Theater complex. 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, September 1, 2009, and as of January 1, 2010, is $37,120,000. 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%. The parties stipulate that the assessment of the Property for tax year 2010 shall be $29,361,900. (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 the 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 Stipulation and Joint Motion for Agreed Order - Page 2 of 5 DDRTC Carlisle Commons, LLC., Carlisle Area School District and Borough of Carlisle 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 $37,120,000, and the assessment shall be $37,120,000 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 $29,733,100, 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 the parcels, and 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: $29,361,900, 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 $37,120,000 (or the $29,733,100 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. The year 2010 Countywide reassessment value of $37,120,000, and the assessment in that amount (or the $29,733,100 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. 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 correct the assessment records pertaining to the Property for the 2010 tax yeaz and the 2011 tax yeaz to reflect the terms of this Stipulation, and shall give notice of such correction to all taxing bodies and Stipulation and Joint Motion for Agreed Order - Page 3 of 5 DDRTC Carlisle Commons, LLC., Carlisle Area School District and Borough of Carlisle their respective tax collectors, in order that correct tax liability may be calculated and corrected tax bills may issue or be re-issued, and instruct the taxing bodies to make appropriate refunds. 9. The taxing bodies shall issue refunds for overpayments made on the Property within ninety (90) days following Court approval of this Stipulation and entry of the proposed Order. If the refunds aze not issued within said ninety (90) day period, DDRTC Carlisle Commons, LLC shall be entitled to simple interest at the legal rate of seven percent (7%) from the date any refund is due per this Stipulation up to the date the subject refund is paid. 10. The parties agree that if the payment of refunds contemplated herein aze timely made as specified above, there shall be no interest calculated as being due to Appellant on any of the tax reductions for the 2010 tax yeaz or the 2011 tax year. 11. Each party to this appeal shall bear its own costs. 12. The Court is requested to enter the proposed Order attached hereto. The Court is further requested to mark the within assessment appeal as SETTLED and DISCONTINUED with Prejudice. 13 . This Stipulation may be executed in any number of counterparts, and each such counterpart hereof shall be deemed to be an original document, but all such counterparts together shall constitute for all purposes one Joint Stipulation and Motion. 14. 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. Stipulation and Joint Motion for Agreed Order - Page 4 of S DDRTC Carlisle Commons, LLC., Carlisle Area School District and Borough of Carlisle Respectfully Submitted, DDRTC Carlisle Commons, LLC By Dus .Kirk squire, Sup. Ct. ID 30702 Sh on F. DiPaolo, Esquire, Sup Ct. ID 74520 Sean P. Delaney, Esquire, Sup Ct. No. 85996 Attorney for Intervenor, DDRTC Carlisle Commons, LLC Reed Smith, LLP Reed Smith Centre 225 Fifth Avenue Pittsburgh, PA 15222 Tel No. (412) 288-3131 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS BY ' ~`'~ Stephen D. Tiley, Esquire, Sup. Ct. ID 32318 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 CARLISLE AREA SCHOOL DISTRICT AND BOROUGH OF CARLISLE Jame b. Flower, Jr., Esquire, Sup. Ct. Cou el for Appellants, Carlisle Area ' ict and Borough of Carlisle Flower Law, LLC 10 West High Street Carlisle, PA 17013 Tel. No. (717) 243-5513 Stipulation and Joint Motion for Agreed Order - Page S of S DDRTC Carlisle Commons, LLC., Carlisle Area School District and Borough of Carlisle IN RE: PEAL OF CARLISLE IN THE COURT OF COMMON PLEAS AREAS OOL DISTRICT and CUMBERLAND COUNTY THE BO UGH OF CARLISLE, PENNSYLVANIA From the ecision of the Board of Assessme ~ t Appeals of Cumberland CIVIL ACTION -LAW .. County o ebruary 4, 2010, in ~ ~ c Connecti with Property of DDRTC ~ m Carlisle C mmons LLC known as ~~ Parcel Not ~04-22-0483-255 N0.2010-1570 CIVIL TERM "' a attached S fair marke Petition to $37,120,OI Level Rati 2011, the not applic 100% of thereafter 2010 Cou taxes begi 80.1% Cc -< ~ !i ~~ ~' ~" c~ I' ORDER 37, pC~ 18 2010 r..~ 0 fV O -v _,.+ r. _. 0 D NOW, this ~b~ day of t~icJ~ . , 2010, upon consideration of the pulation and Joint Motion for Agreed Order, it is decreed and ORDERED that the value of the property which is the subject of this appeal, as of the date of the original he Cumberland County Board of Assessment Appeals, to wit: September 1, 2009, is ). The assessment for tax year 2010 is calculated by application of the Common of 79.1%. The assessment for tax year 2010 shall, therefore, be $29,361,900. year 2010 Countywide reassessment, first applicable for taxes beginning in year market value of the property is fixed at $37,120,000. The Common Level Ratio is to the year 2010 Countywide reassessment valuation. The predetermined ratio of 2010 value is applicable. Therefore, the assessment for tax year 2011, and 1 changed as provided by law, shall be $37,120,000. In the event that the year vide reassessment is, for any reason, not implemented, then the assessment for ig in year 2011 and thereafter shall be calculated by application of the current Level Ratio, and shall be $29,733,100, and that assessment shall continue for future years until changed as provided by law. Cumberland County Assessment Office shall allocate the said assessment between the parcels hich are the subject of this appeal, and between land and improvements, in accordancei with law and the procedures of the Cumberland County Assessment Office, and shall 0 -n rnr ~rn --i O d~ti'i ~~. cy ~~ _r Page 1 of 2 instruct th taxing bodies to make appropriate refunds. Agreed O er is incorporated herein. I~ SDT/tl James D. I 10 West H Attorney fc can P. D~ 2500 One Attorney fc usty E. K Reed Smit Attorneys f tephen D 5 South H~ Attorney fo c~« ~o/ao~ ~~ The said Stipulation and Joint Motion for wer, Jr. Esquire Street, Carlisle, PA 17013 appellants Carlisle Area School District and Borough of Carlisle ney, Esquire, Reed Smith LLP, erty Place, 1650 Market Street, Philadelphia, PA 19103-7301 IDRTC Carlisle Commons, LLC Esquire and Sharon F. DiPaolo, Esquire, Reed Smith LLP, :entre, 225 Fifth Avenue, Pittsburgh, PA 15222 DDRTC Carlisle Commons, LLC iley, Esquire ever Street, Carlisle, PA 17013 ;umberland County Board of Assessment Appeals Page 2 of 2 By the Court, 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 CARLISLE AREA SCHOOL : IN THE COURT OF COMMON PLEAS DISTRICT and BOROUGH OF : CUMBERLAND COUNTY CARLISLE, : PENNSYLVANIA Petitioners V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Respondent and CARLISLE SYNTEC INCORPORATED, INTERVENOR : NO. 2010-1570 CIVIL ACTION - LAW r ' REAL ESTATE TAX ASSESSMENT APPEAL i C - -7) STIPULATION AND JOINT MOTION FORAGREED ORDER AND NOW, this day of 201V, it is hereby Agreed and Stipulated by and between the Petitioner, Carlisle Area School District and Borough of Carlisle, by their attorney, James D. Flower, Jr., Esquire; Respondent, Cumberland County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Intervenor, Carlisle Syntec Incorporated, by its attorneys, Anthony R. Thompson, Esquire, and Joseph J. McAlee, Esquire; as follows: 1. Petitioner filed an "Appeal of Carlisle Area School District and the Borough of Carlisle from the Decision of the Cumberland County Board of Assessment Appeals" on March 5, 2010. By Order of Court dated March 15, 2010, the Court scheduled a Hearing date of June 15, 2010. The parties agreed to convert a proposed hearing of June 15, 2010, to a pre-hearing conference. By Order dated June 15, 2010, the Court provided for the exchange of appraisals, and rescheduled the Hearing for October 15, 2010. By Order dated October 14, 2010, the case was continued generally in anticipation of a proposed settlement. The parties have now settled this case. Carlisle Syntec, Incorporated - Stipulation and Joint Motion for Agreed Order Page I of 5 2. This assessment appeal relates to market value as of September 1, 2009, the date the taxpayer originally filed its appeal before the Board of Assessment Appeals, for year 2010 taxes. The appeal was automatically deemed a continuing appeal for the subsequent tax year, which is a part of the year 2010 Cumberland Countywide reassessment and the valuation date for that appeal is September 1, 2010. The parties stipulate that this appeal is effective for the year 2010 Countywide reassessment valuation, and that the value as of January 1, 2010 is the same as the value on September 1, 2010, and fixes the assessment of the property for the Countywide revaluation, beginning with tax year 2011. 3. The property which is the subject of this appeal consists of a portion of the Carlisle Syntec manufacturing and warehouse complex on Route 11 in the Borough of Carlisle. The taxpayer's property is split into two tax parcels because, although both portions are within the Borough of Carlisle, one portion is taxed to Carlisle Areas School District and the other portion is taxed to South Middleton School District. The taxpayer only appealed the portion of the property taxed in the Carlisle Area School District, and this case, and this settlement stipulation, only relates to that portion of the property, which is known as Cumberland County Tax Parcel No. 50-08-0579-011. The property consists of the Carlisle Area School District portion of a warehouse connected to the Carlisle Syntec Plant (Plant #4), a stand-alone building, (Plant #5) that is primarily a warehouse in two sections, a smaller manufacturing/warehouse structure (Plant #6), a "Technical Center" which is offices and labs, and a small training center building. The Cumberland County assessment records show Carlisle Corporation as the property owner. Carlisle Syntec Incorporated intervened as the owner. The Intervenor warrants to the other parties and to the Court that it has authority to enter into this Stipulation on behalf of the owner. 4. The parties stipulate that the total fair market value at the Property, Parcel 50-08- 0579-011, as of the date the original appeal was filed by the taxpayer before the Board of Assessment Appeals, to wit: September 1, 2009, and as of September 1, 2010, is $11,800,000. 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%. The parties Carlisle Syntec, Incorporated - Stipulation and Joint Motion for Agreed Order Page 2 of 5 stipulate that the assessment of the Property for tax year 2010 shall be $9,333,800. (Rounded to the nearest $100.00.) (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. 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, first applicable for taxes beginning in year 2011, the fair market value of the property is $11,800,000, and the assessment shall be $11,800,000. 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 the parcels, and 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: $9,333,800, 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 $11,800,000, 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 $11,800,000 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. Carlisle Syntec, Incorporated - Stipulation and Joint Motion for Agreed Order Page 3 of 5 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, CARLISLE AREA SCHOOL DISTRICT AND BOROUGH OF CARLISLE, Petitioner By Ja es . Flower, Jr., squire Att y for Petitioners 10 West High Street Carlisle, PA 17013 Tel. No. (717)-243- CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS BY Steph n 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 Carlisle Syntec, Incorporated - Stipulation and Joint Motion for Agreed Order page 4 of5 CARLISLE SYNTEC INCORPORATED, Intervenor BY Anthony R. Tho pso , Es quire Attorney for Intervenor-? Carlisle Syntec Incorporated 190 Broadhead Road P.O. Box 22257 Lehigh Valley, PA 18002-2257 Tel. No. (610) 997-5087 Supreme Court ID #08140 CARLISLE SYNTEC INCORPORATED, Intervenor By: J ih'T McAMe, Esquire Attorney for Intervenor Carlisle Syntec Incorporated P.O. Box 1571 Southeastern, PA 19399 Tel. No. (610) 254-09090 Supreme Court ID #52618 Carlisle Syntec, Incorporated - Stipulation and Joint Motion for Agreed Order Page 5 of 5 A l 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 CARLISLE AREA SCHOOL : IN THE COURT OF COMMON PLEAS DISTRICT and BOROUGH OF : CUMBERLAND COUNTY CARLISLE, : PENNSYLVANIA Petitioners : NO. 2010-1570 V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND CIVIL ACTION - LAW COUNTY Respondent . REAL ESTATE TAX : ASSESSMENT APPEAL and CARLISLE SYNTEC INCORPORATED, INTERVENOR ORDER :-:, AND NOW, this Z?l day of Fe L. , 2010, upon consideration ohe? attached Stipulation and Joint Motion for Agreed Order, it is decreed and ORDERED th@ ' r= cn ?" N) V ,`ri fair market value of the property which is the subject of this appeal (Parcel No. 50-09.; -011), as of the date of the on anal Petition to the Cumberland Coun Board of Assessme' g ty pes, , to wit: September 1, 2009, is $11,800,000. 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 $9,333,800. For the year 2010 Countywide reassessment, first applicable for taxes beginning in year 2011, the fair market value of the property is fixed at $11,800,000. 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 year 2011, and thereafter until changed as provided by law, shall be $11,800,000. 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 T. LAD e- sr l ckt'r' sf . SDT/tl QO rl*fx rn*alu A4.k( J . "' ? 14 - A441 V. A--. J Q. `r raJ &47 J . rilc,A?, aIQvli/