HomeMy WebLinkAbout01-0718IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ARNOLD TRANSPORTATION
SERVICES, INC., Successor by name
change to Lebamold, Inc.
Petitioner
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Respondent
NO. Or-
CIVIL ACTION AT LAW
NOTICE
YOU HAVE BEEN SUED 1N COURT. If you wish to defend against the claims set forth
in the following pages, you must take action within twenty (20) days after this. Complaint and
Notice are served, by entering a written appearance personally or by attorney and filing in writing
with the Court your defenses or objections to the claims set forth against you. You are warned
that if you fail to do so the case may proceed without you and a judgment may be entered against
you by the Court without further notice for any money claimed in the Complaint or for any other
claim or relief requested by the Plaintiff. You may lose money or property or other rights
important to you.
YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO
NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE
OFFICE SET FORTH BELOW TO FIND WHERE YOU CAN GET LEGAL HELP.
Lawyer Referral Service
Cumberland County Bar Association
2 Liberty Avenue
Carlisle, Pennsylvania 17013
(717) 249-3166
(800) 990-9 108
NOTICIA
USTED HA SIDO DEMANDADA/A EN CORTE. Si usted desea defenderse de las
demandas que se presentan mas adelante en las siguientes paginas, debe tomar accion dentro de
los proximos veinte (20) dias despues de la notificacion de esta Demanda y Aviso radicando
personalmente o por medio de un abogado una comparecencia escrita y radicando en la Corte por
escrito sus defensas de, y objecciones a, las demandas presentadas aqui en contra suya. Se le
advierte de que si usted falla de tomar accion como se describe anteriormente, el caso puede
proceder sin usted y nn fallo por cualquier suma de dinero reclamada en la demanda o cualquier
otra reclamacion o remedio solicitado por el demandante puede ser dictado en contra suya por la
Corte sin mas aviso adicional. Usted puede perder dinero o propiedad u otros derechos
importantes para usted.
USTED DEBE LLEVAR ESTA DOCUMENTO A SU ABOGADO
IMMEDIATAMENTE. SI USTED NO TIENE UN ABOGADO O NO PUEDE PAGARLE A
UNO, LLAME O VAYA A LA SIGUIENTE OFICINA PARA AVERIGUAR DONDE PUEDE
ENCONTRAR ASISTENCIA LEGAL.
Lawyer Referral Service
Cumberland County Bar Association
2 Liberty Avenue
Carlisle, Pennsylvania 17013
(717) 249-3166
(800) 990-9108
If you intend to participate in this proceeding in the Cumberland County Court, you must
serve and file a notice of or application for intervention under Rule 1531 of the Pennsylvania
Rules of Appellate Procedure within 30 days.
Dated: February 5, 2001
Attorney I.D. #25810
Keefer Wood Allen & Rahal, LLP
210 Walnut Street
P.O. Box 11963
Harrisburg, PA 17108-1963
(717) 255-8015
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ARNOLD TRANSPORTATION
SERVICES, INC., Successor by name
change to Lebamold, Inc.
Petitioner
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Respondent
NO. c*/- ( ct 7
CIVIL ACTION AT LAW
PETITION OF APPEAL FROM BOARD OF
ASSESSMENT APPEALS OF CUMBERLAND COUNTY
TO THE HONORABLE, THE JUDGES OF SAD COURT:
The Petition of Arnold Transportation Services, Inc., Successor by name change to
Lebamold, Inc. (hereinafter referred to as "Petitioner") respectfully represent:
1. Petitioner is the owner of properties located on Heinz Street, Borough of
Mechanicsburg, Cumberland County, Pennsylvania, identified as Tax Parcel
Nos. 19-22-0144-001 and 19-22-0144-002A (hereinafter referred to as "Properties").
2. Respondent is the Cumberland County Board of Assessment Appeals (hereinafter
referred to as the "Board") appointed, organized, and existing pursuant to the General County
Assessment Law, the Act of May 22, 1933, P.L. 853, as amended, 72 P.S. § 5020-101 et seq.,
and the Fourth to Eighth Class County Assessment Law, the Act of May 21, 1943, P.L. 571, as
amended, 72 P.S. § 5453.101, et seq.
3. The Court has jurisdiction over this matter pursuant to Section 933 of the Judicial
Code of 1976, 42 Pa. C.S. § 933 and 72 P.S. § 5453.704.
4. Petitioner timely filed an appeal with the Board to contest the assessment imposed
on said Properties pursuant to the countywide revision of assessments currently underway in
Cumberland County.
5. A heating was held before the Board on November 27, 2000.
6. By letters dated January 5,2001, the Board denied relief as requested by Petitioner
and made no change in the reassessment valuation established by the Chief Assessor's Office.
Said letters are attached hereto and made a part hereof collectively as Exhibit "A."
7. The Properties are two tax parcels, which were treated as one economic unit by
the Board and were consolidated for the appeal to the Board.
The revised assessment for 19-22-0144-001 is $11,994,060.
The revised assessment for 19-22-0144-002A is $10,410,610.
The total assessment for the Properties treated as one economic unit is
9.
10.
$22,404,670.
11.
The assessment finally fixed by the Board is erroneous, illegal, unconstitutional
and unjust because:
-2-
a. The assessment imposed against the Properties is excessive and not in
accord with the standard of "actual value" as prescribed by Section 402 of "The General County
Assessment Law" (72 P.S. § 5020-402) or the standard of "actual value" or "current market
value" prescribed by the Fourth to Eighth Class County Assessment Law, as amended (72 P.S.
§ 5453.602) and judicial decisions interpreting said standards of value.
b. Said assessment is excessive, constitutes a taking without due process and
is not uniform and equal in relation to the assessments of other properties in Cumberland County
and does not accord with the statutes of the Commonwealth of Pennsylvania applicable thereto
and violates Article I, Sections 9 and 10 and Article VIII, Section 1 of the Pennsylvania
Constitution and the Fourteenth Amendment to the United States Constitution.
12. Petitioner is aggrieved by the action of the Board in assessing the Properties as
averred above and will furnish proof of the unfair, illegal and discriminatory nature of said
assessment at a hearing on this matter.
WHEREFORE, Petitioner requests your Honorable Court pursuant to "The General
County Assessment Law" and "The Fourth to Eighth Class County Assessment Law" to hear this
Appeal and to make said Order and Decree with respect thereto as shall be just and reasonable
and as shall establish the fight and proper assessment of value which is uniform and equal in
-3-
relation to the assessment of other similar property in Cumberland County and to make such
other Orders and Decrees with respect thereto as shall be just and equitable.
Dated: February 5, 2001
Respectfully submitted,
KEEFER.~~f~WOOD AL N & RAHAL,~ LLP
By Gary E-r'/Frencld, Esquire
Attorney I.D. #25810
210 Walnut Street
P.O. Box 11963
Harrisburg, PA 17108-1963
(717) 255-8015
Attorneys for Petitioner
-4-
VERIFICATION
Services, Inc.
2.
The undersigned, Gary E. French, hereby verifies and states that:
He is authorized to make this verification on behalf of Arnold Transportation
The facts set forth in the foregoing Petition for Appeal are tree and correct to the
best of his knowledge, information and belief', and
3. He is aware that false statements herein are made subject to the penalties of 18 Pa.
C.S. § 4904, relating to unswom falsification to authorities. ~
Dated: February 5, 2001
CERTIFICATE OF SERVICE
I hereby certify that I am this day serving the foregoing document upon the persons and in
the manner indicated below which service satisfies the requirements of Pa. R.A.P. 121 and
Pa. R.A.P. 1514:
Service by first class mail addressed as follows:
Steven D. Tiley, Esquire
Assistant Solicitor
Cumberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
Dated: February 5, 2001~ G~E. Fr (/ ~"~~
ench, Esquire
CTY OF CUIBERLAND
~;~nt by: TWF'IVI: OAKS CENTFR
717 240 6~ 4
"~'717 2.40 63X4
01131101 17:19 ~:02/05 N0~84
01/31/QI 16:03; ~ #474;Page 2/¢
Cumberland County Board of Assessment Appealm
Old Courthouel}
Dna Courthouse Square
Carlisle, PA 17013
(717} 240-6350
(717) 240-~354 (fax)
STEVEI~ [~, TiLEY
AlS/Il'lei'
...... bJ[8- SlON ORDER
MAILINQ DATE; January 5. 2001
PARCEL NUMBER:
LEBARNOLIJ INC,~RPORAI ED
4410 INDUSTRIAl. PARK ROAD
CAMP HiLL PA 17011
Dear Property Ow~er:
This letter ~s to Officially notify you of the deuitlio, uf tl~e Cumberland County Board of Assessment Appeals
DATE OF JM~I~EAI_ HIEARINO: 11/27/2000
DATE DECISION ~END£RED: 12107/2000
EFFECTIVE FOR TAX YEAR: 2001
DECISION RENDERED:
[ ] Will'~dlaw[~ By AppliGant
[ J Abandoned F~I Failure TO Appear
EX] Denied - No Change
[ ] Appreved ~mview Appraiser's Changes
[ ] Other:
TOTAL VALUE
Did A, esesaad Valtla,
New Assessed Value'
FAIR MARKET CLEAN AND QREEN
11,994.06~ NOT
11,994,0f~0 APPLICABLE
CLEAN AND OREEN
STATUS
Any person aggrm~ed by the order of the Boar~J of Assessment may appeal Io the Court of Common
Peas by flhng a petition in the Prolhonotary a office on or before Fobruary 0~, 2001
RECEZVED DATE : 01/31/01 16:17 FROM :717+985+0632
CTY OF CUIBERLAND
Dy: TWFL. VE OAKS CFNTER
717 248 6~ 4
~717 240 63~4
717+S85+0~32;
01131101 17:190:03105 N0:384
01/31/01 18:03; ~ #474;Page 3/~
Cumberland County Board of Asaemmment Appealm
Old Courthous.
One Courthouse Square
Carlisle, PA 17'013
(717) 240-6350
(71'/) 240 6366, (fax)
$'I*EVEN D. TtLEY
MAILING DATE: January 5, 2001
PARCEl. NUMBER: lg-2z-0144-002A
LEEARNOLD I NC,:)I~P L") RATED
4410 INDUS'i'RIAI PARK ROAD
CAMP HILL HA 17011
Dear Property Owner:
Tt~ia letter ~s to o~=ielly notify yOU of the decimion of the Cumberla['~d County BoarQ of Assass~nenl Appeals
regarding the abo~e-ra~'ereqced pe~c~l.
DATE OF APPEl- HEARING: 11 ~27~2000
DATE DECISION ~i~ENDERED: 121011200~
EFFECTIVE FOR TAX YEAR: 2001
DECISION RENDF. RED:
[ ] Withdrawn By Applicant
[ ] kDanr~oner. J For Failure To Appear
[X] Omnie~ - No Change
[ ] ~proved Review Appraisers Changes
[ ] Other;
TOTAL VALUE
Old Aseessecl V.~lue:
New Assessed V~lue
FAIR MARKET
10,410.61~
10.410,610
CLEAN AND GREEN CLEAN AND gREEN
STATUS
NOT
APPLICABLE
~,ny psr~o~ ag[~na,~ed by Ihs order of' the Board of Asseas.~ent may appeal to the Court of Common
i~lees ~y/ilin(~ a petition In the Prothono/ar¥'~ office on or before February 04, 2001.
RE£E[VED DATE : 01/31/01 16:17 FROM :717+985+0632
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ARNOLD TRANSPORTATION
SERVICES, INC., Successor by name
change to Lebamold, Inc.
Petitioner
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Respondent
NO. 01-718
CIVIL ACTION AT LAW
ORDER
AND NOW, this /0'~ day of February, 2001, upon consideration of the Petition of
Appeal from Board of Assessment Appeals of Cumberland County filed in the above matter, it is
/5.-3
hereby ordered and decreed that a hearing be set for ~,~zxa/a~/ , ~;)r~'(x?, (~ , 2001,
at t,' 30 /O .M., in Courtroom No. ~_, to take evidence on the issues raised in said Petition.
Service of this Order to be made by Petitioner upon Respondent and Respondent's
counsel within ten (10) days of the date hereof.
ARNOLD TRANSPORTATION
SERVICES, INC., Successor by
name change to Lebamold, Inc.,
Petitioner
VS.
CUMBERLAND COUNTY
BOARD OF ASSESSMENT
APPEALS,
Respondent
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
01-718 CIVIL
CIVIL ACTION - LAW
ORDER
AND NOW, this d, o '- day of March, 2001, at the request of counsel, hearing in the
above captioned matter set for April 6, 2001, is continued generally.
BYTHECOURT,
Gary E. French, Esquire
For the Petitioner
Stephen Tiley, Esquire
For Respondent
:rim
~d~idA. } ess, J.
ARNOLD TRANSPORTATION
SERVICES, INC., Successor by
name change to Lebarnold, Inc.,
Petitioner
VS.
CUMBERLAND COUNTY
BOARD OF ASSESSMENT
APPEALS,
Respondent
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
No. 200t-718 CIVIL TERM
CIVIL ACTION - LAW
STIPULATION AND JOINT MOTION FOR AGREED ORDER
AND NOW, this--<~,Z'o~/~ day of/--/'//'~,~-~w--~--~ ,2001, is hereby agreed and
stipulated between Petitioner, Arnold Transportation Services, Inc., by its attorneys, Keefer
Wood Allen & Rahal, LLP, and Respondent, Cumberland County Board of Assessment
Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County
Solicitor, as follows:
1. Petitioner filed a Petition of Appeal from Board Assessment Appeals of
Cumberland County on or about February 5, 2001 to which a Order dated March 20, 2001
was entered continuing the matter generally. The parties have now reached a settlement in
this case.
2. This assessment appeal relates to the market value applicable to the year
2001 as a result of the year 2000 Countywide reassessment.
3. The property which is the subject of this appeal is composed of a single
economic unit that formedy was two tax parcels but is now a single tax parcel. The appeal
is applicable to Cumberland County tax parcels 19-22-0144-001 and 19-22-0144-002A,
both of which parcels have now been merged into the parcel known as 19-22-0144-001.
The property is situate on Heinz Street in the Borough of Mechanicsburg, Cumberland
County, Pennsylvania and is a warehouse/distribution center.
4. The parties stipulate that the total market value of the subject property as of
the date of the original petition to the Cumberland County Board of Assessment Appeals
and as of January 1, 2001, is $21,323,850.00.
5. The common level ratio as certified by the State Tax Equalization Board on
or before July 1, 2001, of 6.3%, is inapplicable due to the Countywide reassessment.
6. The predetermined ratio effective as of January 1, 2001 is 100% of year
2000 value. The parties stipulate that year 2000 value is $21,323,850.00 for the subject
premises. Therefore the assessment as of January 1, 2001 shall be fixed at the stipulated
market value of $21,323,850.00.
7. The Cumberland County Assessor's Office shall allocate the total
assessment between land and improvements as provided by law and the procedures of
the Cumberland County Assessment Office.
8. The $21,323,850.00 assessment shall be effective for tax years beginning
on and after January 1,2001 and shall remain unchanged unless and until changes as
otherwise provided by law, and shall be implemented beginning with the 2001 county and
municipal taxes an beginning with the 2001-02 school real estate taxes.
9. The Cumberland Count Assessment Office shall promptly notify the
appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to
make any appropriate refunds.
10. Each party to this appeal shall bear its own costs.
11. The Court is requested to enter the proposed Order attached hereto.
12. The undersigned Attorneys each hereby warrant to the other and to the
parties and to the Court that he has reviewed this Settlement Stipulation with his client or
clients and that he has specifically been authorized to enter into this Settlement Stipulation
by his client of clients.
Respectfully Submitted,
PETITIONER, ARNOLD TRANSPORTATION
SERVICES, iNC.
BY:Ga~"-~.u3~ Frj~ch,~
Keefer Wood Allen & Rahal LLP
210 Walnut Street
Harrisburg, PA 17101
RESPONDENT, CUMBERLAND COUNTY
BOARD OF ASSESSMENT APPEALS
· Stephen D. Tiley, Esquire
Assistant Cumberland County Solicitor
Attorney for Respondent
ARNOLD TRANSPORTATION
SERVICES, INC., Successor by
name change to Lebarnold, Inc.,
Petitioner
VS.
CUMBERLAND COUNTY
BOARD OF ASSESSMENT
APPEALS,
Respondent
ORDER
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
No. 2001-7'18 CIVIL TERM
CIVIL ACTION - LAW
AND NOW, this ~" day of ~-~:4-~- ,2001, upon consideration of
the within Stipulation and Joint Motion for Agreed order, it is Decreed and Ordered that the
total market value of the subject property (tax parcel nos. 19-22-0144-001 and 19-22-
0144-002A now merged into 19-22-0144-001) as of the date applicable to this
proceeding is $21,323,850.00.
As a result of the year 2000 Countywide reassessment, effective January 1,2001,
the common level ratio is not applicable to said reassessment which shall be fixed at the
new predetermined ratio of 100% of year 2000 value. The year 2000 value shall be fixed
at $21,323,850.00 and therefore the total assessment of the property for tax years
beginning on and after January 1,2001, and thereafter until changed as provided by law,
shall be $21,323,850.00.
The Cumberland County Assessment Office shall allocate the said total assessment
between land and improvements as provided by law. and by the procedures of the
Cumberland County Assessment Office. The Cumberland County Assessment Office
shall promptly notify the appropriate taxing bodies of the change in assessment.
BY THE COURT