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HomeMy WebLinkAbout10-1920IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA CIVIL ACTION - LAW PROLOGIS/KEYSTONE OPERATING NO. 10 I4,2.6 1Tiriw PARTNERSHIP Petitioner, VS. BOARD OF ASSESSMENT APPEALS i?o r7lp Respondent. r -; r `> i PETITION FOR REVIEW OF REAL ESTATE ASSESSMENT f=? co TO THE HONORABLE, THE JUDGES OF SAID COURT: 1. The Petitioner is Prologis/Keystone Operating Partnership and is represented by Garippa, Lotz & Giannuario, 66 Park Street, P.O. Box 1584, Montclair, New Jersey 07042. 2. The respondent is the Board of Assessment Appeals, whose address is Board of Assessment Appeals, Old Courthouse, One Courthouse Square, Carlisle, PA 17013. 3. The petitioner is the owner of the premises known as Tax Map No. 21-07-0465-090., Middlesex Township, Pennsylvania. 4. Sometime in 2009, the petitioner was informed that the assessment for the above premises was fixed for the year 2010 at $16,400,680. 5. The petitioner filed notice of its intention to appeal to the Board the assessment referred to in paragraph 4 hereof. A hearing was held by the Board at which such time the appeal was heard. 6. By notice dated February 22, 2010, the petitioner was informed that the Board had reduced the assessment to $13,447,000. (See Exhibit A attached hereto). iq a. oo P U Amf av *r 717q ata39 osto 7. The assessment of the premises known as Tax Map No. 21-07-0465-090., Middlesex Township, Pennsylvania, 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 said premises. (b) The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied through the taxing authority. (c) The assessment lacks uniformity. (d) The assessment is discriminatory. (e) The assessment is otherwise unjust and inequitable. (f) The utilization of the county's applicable STEB (State Tax Equalization Board) equalization ratio to the assessment as fixed by the Board, renders the assessment excessive, improper and unjust. (g) The STEB (State Tax Equalization Board) equalization ratio and not the county predetermined ratio should be utilized. WHEREFORE, the petitioner requests that the Court review and reduce the assessments fixed for the taxable year 2010, for the premises known as Tax Map No. 21-07- 0465-090., Middlesex Township, Pennsylvania, and make such other orders and decrees with respect thereto as shall be just and proper. DATED: 3 I o GR.5GORY G. LOTZ, ES Garippa, Lotz & Giannuari 66 Park Street, P.O. Box 8, Montclair, New Jersey 07042 973-744-1688 Attorney for Petitioner Attorney ID No. 43603 Cumberland County h and of Assessment Appear 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 22, 2010 PARCEL NUMBER: 21-07-0465-090. KEYSTONE OPERATING PARTNERSHIP GREGORY G LOTZ, ESQ GARIPPA, LOTZ & GIANNUARIO 66 PARK STREET MONTCLAIR NJ 07042 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: 02/18/2010 DATE DECISION RENDERED: 02/18/2010 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: 16,400,680 New Assessed Value: 13,447,000 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Pleas by filing a petition in the Prothonotary's office on or before March 24, 2010. ° ._r LETTER OF AUTHORIZATION KNOW ALL MEN BY THESE PRESENTS that Garippa, Lotz & Giannuario and its designee(s) are hereby authorized to represent and act on behalf of PROLOGIS SIX RIVERS LIMITED PARTNERSHIP, with respect to its Brazos Business, with full power of authority to take any and all action which is advisable or necessary in appealing the assessments levied on real estate taxes owned by the undersigned as follows and such authority shall include, but not be limited to preparation, filing and negotiation of all appeals and to present any evidence which may be pertinent to these filings. This authorization is applicable to the 2010 tax year until the termination of said appeal. Property Identification Number(s): Parcel No. 21-07-0465-090 Property Address: 80 S. Middlesex Rd. Middlesex Township, Cumberland County, PA PROLOGIS SIX RIVERS LIMITED PARTNERSHIP, with respect to its Brazos Business a Delaware series limited partnership, formerly known as Keystone Operating Limited Partnership By: ProLogis Brazos GP LLC a Delaware limited liability company, the general partner of the Brazos Business of ProLogis Six Rivers Limited Partnership By: Brazos Property Trust a Maryland real estate investment trust its sole member By: Typed signature: I, Corporate title: Pt-e CIA"A C Sworn to me this day of 2009 NO LIC \8380\autho2009 CERTIFICATION OF VERIFICATION 1. I, Gregory G. Lotz, Esq., am an Attorney-at-law of the State of Pennsylvania and have been retained to represent the plaintiff in the within cause of action. 2. 1 have been authorized to file the within Petition on behalf of Prologis/Keystone Operating Partnership. 3. The Certification of Verification is not executed by a corporate officer of Prologis/Keystone Operating Partnership because said verification could not be obtained within the time prescribed by the statute and the rules of the court. 4. 1 am familiar with all of the facts contained in the within Petition. 5. 1 certify that all of the facts set forth in the within Petition are true and correct to the best of my knowledge and belief. I certify that if any of the foregoing statements contained within Petition are willfully false, I am subject to punishment. GR ORY G. LOTZ, E Garippa, Lotz & Giannuario 66 Park Street, P.O. Box 1584 Montclair, New Jersey 07042 973-744-1688 Attorney for Petitioner Attorney ID No. 43603 Sworn and Subscribed to before me this 91 ''day of m6LA o"VL 2010 NOTARY LIC UIOIIC.IONR AlWWPUBLICOf NEWJERSEY IlYMMMUSSNNI ERNES NOVEMBER 1$2013 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW PROLOGIS/KEYSTONE OPERATING PARTNERSHIP Petitioner, V. BOARD OF ASSESSMENT APPEALS Respondent. No. y?0 n r _ . - X ,J to -? CERTIFICATE OF SERVICE The undersigned hereby certifies that a true and correct copy of the Petition for Review of Real Estate Assessment, proposed Order and Certificate of Service in the entitled action has been served upon the following by way of certified mail: Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Chief Clerk of County Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Clerk of Middlesex Township 350 N. Middlesex Road Carlisle, PA 17013 Business Manager Cumberland Valley School District 6746 Carlisle Pike Mechanicsburg, PA 17050 Stephen T. Tiley, Esq. Solicitor for Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 Edward L. Schorpp, Esq. Solicitor for Cumberland County One Courthouse Square Room 208 Carlisle, PA 17013 Keith O. Brenneman, Esq. Solicitor for Middlesex Township 44 W. Main Street Mechanicsburg, PA 17055 Jerry R. Duffie, Esq. Solicitor for Cumberland Valley School District 301 Market Street P.O. Box 109 Lemoyne, PA 17043 Dated: GREGORY G. LOTZ, ES Garippa, Lotz & Giannua o 66 Park Street, P.O. Box 1584 Montclair, New Jersey 07042 973-744-1688 Attorney for Petitioner Attorney ID # 43603 183wetflion2010 PROLOGIS/KEYSTONE OPERATING IN THE COURT OF COMMON PLEAS OF PARTNERSHIP, :CUMBERLAND COUNTY, PENNSYLVANIA PETITIONER V. BOARD OF ASSESSMENT APPEALS, RESPONDENT 10-1920 CIVIL TERM ORDER OF COURT AND NOW, this ~ ~ ~ day of March, 2010, a hearing shall be conducted on the merits of the within appeal from an assessment at 8:45 a.m., Wednesday, June 16, 2010, in Courtroom Number 5, Cumberland County Courthouse, Carlisle, Pennsylvania. By the Court, Albert H. Masland. J. /Gre o G. Lotz Es uire g rY q For Petitioner ~ Stephen D. Tiley, Esquire eith O. Brenneman, Esquire Edward Schorpp, Esquire erry R. Duffie, Esquire berland County Assessment Office ~ief Clerk of County /Clerk of Middlesex Township ~siness Manager, Cumberland Valley School District :sal ~,"a~ i ~s m ~ t t~c~l, I 3~~.~/w ~..1 r. ~~ -s-, _~ ~ - i j _ =- ,-, --~ ry~~ ern ~~ a --- c_;3 . (~r -`° 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. Pennsvlvania 17013 Fax: 717-243-6441 PROLOGIS/KEY5TONE OPERATING, IN THE COURT OF COMMON PLEAS PARTNERSHIP, OF CUMBERLAND COUNTY, PENNSYLVANIA Petitioner BOARD OF ASSESSMENT APPEALS, N0.2010-1920 CIVIL TERM Respondents RDER AND NOW, this ~ ~ day of May, 2010, upon representation by Stephen D. Tiley, Esquire, counsel for Cumberland County Board of Assessment Appeals, that all parties have concurred to a continuance of the above captioned matter, the Hearing scheduled for June 16, 2010 is cancelled and the hearing is re-scheduled for Wednesday, September 15, 2010 at 8:45 a.m., in Courtroom No. 5, Cumberland County Courthouse, Carlisle, Pennsylvania. By th ourt, Albert H. Masland, J. SDT/m ~ cc: gory G. Lotz, Esquire S~phen D. Tiley, Esquire ~' ./Keith O. Brenneman, Esquire T~ `T- ~ -+ ~rry R. Duffie, Esquire _ ~ =~ ~'' ~ ~ o ~ a = ~ - .~,~., ~ ES .~ . ~ ~ ~~ 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 Carlyle. Pennsylvania 17013 __ _ Fax: 717-243-6441 PROLOGIS/KEYSTONE OPERATING, IN THE COURT OF COMMON PLEAS PARTNERSHIP, OF CUMBERLAND COUNTY, Petitioner BOARD OF ASSESSMENT APPEALS, Respondents PENNSYLVANIA N0.2010-1920 CIVIL TERM RDER AND NOW, this ~ A~ day of /~1`T"""'.~Y7 , 2010, upon representation by Stephen D. Tiley, Esquire, counsel for Cumberland County Board of Assessment Appeals, that all parties have concurred to a general continuance of the above captioned matter, the Hearing scheduled for September 15, 2010 is cancelled and the matter is continued generally, at the call of any party, pending settlement negotiations. By the Court, ,~,.~ Albert H. Masland, J. SDT/min/ cc: •/G~egory G. Lotz, Esquire S phen D. Tiley, Esquire /~eith O. Brenneman, Esquire ~erry R. Duffie, Esquire ~~~ ~~~ 4~~~ro ~~ ~. ~~ ~; ~ ~,~ ~:~ ~ t~.~ .U~ ~;. C r N -p -~~ r _ ~ , ~~ ~ N ;ern ~ CJ- .\ Stephen D. Tiley, Esquire C-3 Supreme Court I.D.9D.31?18 ^?7 Attorney for Cumberland County l A r?Co ° --i rrj r©r n? ppea s Board of Assessment t r r j 43 Tel: i!? 381 r 5 South Hanover Street M , Carlisle Penns lvania 17013 Fax -2 44 v PROLOGIS/KEYSTONE OPERATING, : IN THE COURT OF CO EAfY6 PARTNERSHIP, : OF CUMBERLAND COUl , ?r ?-n : PENNSYLVANIA -" w rn Petitioner BOARD OF ASSESSMENT APPEALS, NO. 2010-1920 CIVIL TERM Respondents STIPULATION AND JOINT MOTION FOR AGREED ORDER S? AND NOW, this o? day of ,5?4 2010, it is hereby Agreed and Stipulated by and between the Petitioner, Prologis/Keystone Operating Partnership, by its attorney, Gregory G. Lotz, 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 Parry, Middlesex Township, by its attorney Keith O. Brenneman, Esquire; and Interested Party, Cumberland Valley School District, by its attorney, Jerry R. Duffie, Esquire; as follows: 1. Petitioner filed a "Petition for Review of Real Estate Assessment" on March 18, 2010. By Order of Court dated March 24, 2010, a Hearing was scheduled for June 16, 2010. By Order dated May 5, 2010, that Hearing was cancelled and the Hearing was re-scheduled to September 15, 2010. By Order dated September q , 2010, that hearing was cancelled, and the matter was continued generally, pending settlement negotiations. 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 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 Stipulation and Joint Motion for Agreed Order - Page 1 q(5 Prologis/Keystone Operating Partnership 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 warehouse known as 80 South Middlesex Road, Carlisle, Cumberland County, Pennsylvania 17013, and is situate in Middlesex Township. The building consists of 500,000 square feet and is situate on 36.24 acres. The property is further identified as Cumberland County Tax Parcel No. 21-07-0465-090. 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 $16,500,000. 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 $13,051,500. (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 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 $16,500,000, and the assessment shall, be $16,500,000 and that assessment shall continue for future years until changed as provided Stipulation and Joint Motion for Agreed Order - Page 2 of 5 Prologis/Keystone Operating Partnership 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 $13,216,500, 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: $13,051,500, 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 $16,500,000 (or the $13,216,500 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 $16,500,000 (or the $13,216,500 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. 10. The Court is requested to enter the proposed Order attached hereto. Stipulation and Joint Motion for Agreed Order - Page 3 of 5 Prologis/Keystone Operating Partnership 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, PROLOGIS/KEYSTONE OPERATING PARTNWR By 1--,' (11.1 le Gregofy" G. Lotz, Esquire Attorney for Petitioner, Proloi Operating Partnership Garippa Lotz & Giannuario 66 Park Street, P.O. Box 1584 Montclair, NJ 07042 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS BY Stephen D. Ti fey, Esquire Assistant Cumb. Cty. Solicitor for Tax Matters Attorney for Cumberland County Board of Assessment Appeals Frey and Tiley 5 South Hanover Street Carlisle, PA 17013 Tel No. (717) 243-5838 Supreme Court ID# 32318 Stipulation and Joint Motion for Agreed Order - Page 4 of S Prologis/Keystone Operating Partnership CUMBERLAND VALLEY SCHOOL DISTRICT BY Jerr?yj;?In; esquire Atterested P arty, Cumberland Valley School District Johnson Duffle 301 Market Street Lemoyne, PA 17043 MIDDLESEX TOWNSHIP By: Keith O. Brenneman, Esquire Attorney for Middlesex Township Snelbaker & Brenneman 44 West Main Street Mechanicsburg, PA 17055 Stipulation and Joint Motion for Agreed Order - Page 5 o, f5 Prologis/Keystone Operating Partnership s 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 PROLOGIS/KEYSTONE OPERATING, : IN THE COURT OF COMMON PLEAS PARTNERSHIP, : OF CUMBERLAND COUNTY, : PENNSYLVANIA Petitioner BOARD OF ASSESSMENT APPEALS, Respondents : NO. 2010-1920 CIVIL TERM ,-) ORDER AND NOW, this 7 2?4 day of TCt.G'-,?? c cr: 4-- .cam c-?, _ c1 ,2010,upoW;c rv a 0 Cn consideration of the attached Stipulation and Joint Motion for Agreed Order, it is decreed and c -n m? Ac:) =r- -n o -? on ?m 3> 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: September 1, 2009, is $16,500,000. 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, therefore, be $13,051,500. For the year 2010 Countywide reassessment, first applicable for taxes beginning in year 2011, the fair market value of the property is fixed at $16,500,000. 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 year 2011, and thereafter until changed as provided by law, shall be $16,500,000. 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 calculated by application of the current 80.1% common level ratio, and shall be $13,216,500, and that assessment shall continue for future years until changed as provided by law. The Cumberland County Assessment Office shall allocate the said assessment between land and improvements, in accordance with law and the procedures of the Cumberland County Assessment Office, and shall instruct the taxing bodies to make appropriate refunds. The said Stipulation and Joint Motion for Agreed Order is incorporated herein. ;Ibert the urt, H. Madan J. SDT/tl regory G. Lotz, Esquire, Garippa Lotz & Giannuario 66 Park St., P.O. Box 1584, Monclair, NJ 07042 Attorney for Petitioner Prologis. Keystone Operating Partnership erry R. Duffle Esquire, Johnson Duffle 301 Market Street, Lemoyne, PA 17043 Attorney for Cumberland Valley School District ?Keith t O. Brenneman, Esquire, Snelbaker & Brenneman 44 West Main Street, Mechanicsburg, PA 17055 Attorney for Middlesex Township hen D. Tiley, Esquire 5 South Hanover Street, Carlisle, PA 17013 Attorney for Cumberland County Board of Assessment Appeals U Io P I FMS M23 6k 1;.1ZI10 =-f IVII