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Home My WebLink About10-3842~+ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION -LAW CABOT INDUSTRIAL PROPERTIES, LP c/o RREEF DEXUS INDUSTRIAL Appellant Parcel No. 10-21-0285-OOIB Property: 6360 Brackbill Blvd. Mechanicsburg, PA vs. -J~ ~'~ G v ~ No. jp ~3~ ~, .~ • E.~__rf C.... ~~~~ ` t - rte' . Q . _J ~ 7 __ ' . tj. _ T ` t. ~, ,C... ~ ..Y. ~'_ ..~ ~. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY,: Appellee REAL ESTATE TAX ASSESSMENT APPEAL s4~,vn P°~ ~y ~.~ Cl~~ ck ~ ~`~3 ~-~ ~,N ~ y9~- YOU HAVE BEEN SUED IN 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 AN 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 CLAIlvIED IN THE COMPLAINT OR FOR ANY OTHER CLAIM OR RELIEF REQUESTED BY THE PLAINTIFF. YOU MAY LOSE MONEY OR PROPERTY OR OTHER RIGHTS IlvIPORTANT 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 THE TELEPHONE OR THE OFFICE SET FORTH BELOW TO FIND OUT WHERE YOU CAN GET LEGAL HELP. CUMBERLAND COUNTY BA.R ASSOCIATION 32 SOUTH BEDFORD STREET CARLISLE, PA 17013 1-800-990-9108 717-249-3166 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION -LAW CABOT INDUSTRIAL PROPERTIES, LP c/o RREEF DEXUS INDUSTRIAL Appellant Parcel No. 10-21-0285-001 B Property: 6360 Brackbill Blvd. Mechanicsburg, PA vs. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY,: Appellee No. REAL ESTATE TAX ASSESSMENT APPEAL PRAECIPE FOR ENTRY OF APPEARANCE To the Prothonotary: Kindly enter my appearance on behalf of the Petitioner, CABOT INDUSTRIAL PROPERTIES, LP c/o RREEF DEXUS INDUSTRIAL. CURETON ARZSCHILD (PAID 45S'!"6) 3000 Ivlidlantic Drive, Suite 200 Mt. Laurel, New Jersey 08054 (856) 824-1001 Attorney for Petitioner / ~ ~~ DATED: Q:\6404_RREEF\6404.001_ItREEF-CUMBERLAN\Pleadings 2\praecipe for entry of appearance.doc IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION -LAW CABOT INDUSTRIAL PROPERTIES, LP c/o RREEF DEXUS INDUSTRIAL Appellant No. Parcel No. 10-21-0285-OO1B Property: 6360 Brackbill Blvd. Mechanicsburg, PA vs. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY,: REAL ESTATE TAX ASSESSMENT APPEAL Appellee APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS The Appellant, CABOT INDUSTRIAL PROPERTIES, LP c/o RREEF DEXUS INDUSTRIAL (the "Appellant"), by and through its counsel, Glen-David Schwarzschild, Esquire, hereby files the within Real Estate Tax Assessment Appeal (the "Appeal"), and avers the following: 1. The Appellant is a limited partnership, authorized to do business in the Commonwealth of Pennsylvania, with a mailing address of 875 N. Michigan Avenue, 41St Floor, Chicago, IL 60611 and is the owner of the premises which are the subject of this Appeal. 2. The Appellee under this Appeal is the Board of Assessment Appeals of Cumberland County (the "Board"). Cumberland County (the "County") is a Fourth Class (7) County. The Board is appointed pursuant to the General County Assessment Law, 72 P. S. § 5020-101, et seq. (The "General County Assessment Law") and 72 P. S. § 5342, et seq., as amended. 3. The Appellant (a) is the real owner of real property situated at 6360 Brackbill Blvd., Mechanicsburg, Cumberland County, Pennsylvania, (the Premises"), identified by the Board as Parcel No. 10-21-0285-OO1B and (b) is fully authorized and fully empowered to bring this appeal. 4. Upon information and belief, the Premises is an industrial building consisting of 233,264 sq. ft. 5. The Premises was appraised and assessed by the Board for ad valorem real property tax, for periods commencing on and after January 1, 2010, and for Cumberland County purposes at 7,353,210 (the "Assessment"). 6. On or about September 1, 2009, Appellant filed an appeal with the Board. 7. Thereafter, on February 18, 2010, the Board held a hearing on the Application. At which time the Appellant requested a reduction in the assessment to 4,212,075. 8. On the mailing date of June 4, 2010, the Board issued its decision on the Application, reducing the assessment to 4,981,820. A true and correct copy of the Final Notice is attached hereto, marked Exhibit "A" and made a part hereof. 9. The Assessment as made, and as affirmed by the Board pursuant to the Final Notice is improper, unjust and not in conformity with applicable law because: a. The Assessment represents a value of the Premises which is greater than its fair market value, taking into account the price which a purchaser willing but not obligated to buy would pay an owner, willing but not obliged to sell, taking into consideration all uses for which the Premises is adapted and might reasonably be applied; b. The Assessment is not comparable with assessments or other similar real estate in the vicinity of the Premises; c. The Assessment represents a value in use of the Premises and not its fair market value in exchange and cannot be considered in the methodology of valuation of the Premises for ad valorem tax purposes; d. The Assessment violates Article Eight, Section One, of the Pennsylvania Constitution by failing to assess the Premises on a uniform basis with properties comparable to the Premises; e. The Assessment violates the requirement that taxes must be assessed and applied at a uniform rate and paid on a uniform basis on the same class of subjects with substantial equality of the tax burden to all members of the same class; f. The Assessment violates the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution because of the disparity of the Assessment of the Premises with comparable properties; g. The Assessment and its valuation of the Premises is contrary to applicable law by failing to equalize the fair market value of the Premises with other similar properties within the , taxing district of which the Premises is a part; and h. The Assessment and its valuation of the Premises is arbitrary and unreasonable when compared with comparable and neighboring properties which have been systematically undervalued. i. The Premises is worth, and has a fair market value of not more than $5,325,000, and therefore, for 2010 ad valorem tax purposes, with the application of the relevant common level ratio, should be assessed commencing January 1, 2010 at no more than 4,212,075 For each tax year under appeal the appropriate common level ratio should be applied. 10. The Appellant is aggrieved by the action of the Board and the Assessment of the Premises. WHEREFORE, the Appellant, by and through its counsel, respectfully requests this Honorable Court, in accordance with The General County Assessment Law and 72 P.S. § 5342, to hear this appeal and to render an appropriate, just, and equitable Order and Decree with respect to this Appeal. CURETON CLARK, P.C. 3000 Midlantic Drive, Suite 200 Mt. Laurel New r 0 Y (856) 8224-10 GL,~'N-1~-A,~'ID~$'CHWARZSCHILD, ESQ. ID # 576 Attorneys for Appellant Dated: ~' ~ /~ VERIFICATION Glen-David Schwarzschild, Esq., hereby verifies that he is an attorney for CABOT INDUSTRIAL PROPERTIES, LP c/o RREEF DEXUS INDUSTRIAL, Appellant in the instant action, and that as such counsel, he is authorized to make, and possesses sufficient information and belief to make the within Verification on behalf of the Appellant; and further, that the facts set forth in the foregoing Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals are true and correct to the best of his information and belief. This Verification is made pursuant to Pennsylvania Rule of Civil Procedure No. 1024(c), inasmuch as the otherwise-authorized signatory officers, agents, servant, and/or employees of the Appellant, on whose behalf the Real Estate Assessment Appeal is filed, are outside the jurisdiction of the Court and the Verification of none of them can be obtained within the time allowed for filing the Appeal. The information regarding the facts set forth in the foregoing Real Estate Tax Assessment Appeal have been derived from a thorough review of public records, pleadings, correspondence and other documents in the custody and possession of the undersigned counsel for the Appellant, as well as from prior conversations with agents, servants, and/or employees of the Appellant concerning the subject matter of the Real Estate Tax Assessment Appeal. This Verification is further made subject to the penalties set forth in 18 Pa.C.S.A. §4904, relating to unsworn falsifications to authorities. Dated: ~' ~"~~~ Q:\6404_RREEF\6404.001_RREEF-CUMBERLAN~Plesdings 2~Real Estate Taz Assessment Appesl.dce Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square ~ ~~ `~~ Carlisle PA 17013 'f ~ur~ - ~ zoo ~. Board of Assessment Appeals Uoyd W. Bucher Albert Peterlin AElen Sh~k 13Y: - BONNE M. MAHONEY Chief Assessor ` STEPHEN D. TILEY Ass/stant Solicitor . DE~ISlON ORDER MAILING. DATE: June 4, 2010 PARCEL NUMBER: 10-21-0285-001 B CABOT INDUSTRIAL PROPERTIES GLEN-DAVID SCHWARZSCHILD, ESQ CURETON CLARK, P.C. 3000 MIDLANTIC DRIVE, STE 200 MT. LAUREL NJ 08054 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!1812010 EFFECTIVE FOR TAX YEAR: 2010 DECISION RENDERED: [ j Withdrawn By Applicant [ ]Abandoned For Failure To Appear , j ] Denied - No Change [ ] Approved Review Appraiser's Changes [X) Revised Assessment Based on Hearing ~ , [ l .Other:. ~ -. TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 7,353,210 New Assessed Value: 4,981,820 NOT APPLICABLE Any person aggrieved by the order of the $oard of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before July 6, 2010. (717) 240-6350 (71 T) 240-6354 {fax) IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION -LAW CABOT INDUSTRIAL PROPERTIES, LP c/o RREEF DEXUS INDUSTRIAL Appellant No. Parcel No. 10-21-0285-OO1B Property: 6360 Brackbill Blvd. Mechanicsburg, PA vs. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY,: Appellee REAL ESTATE TAX ASSESSMENT APPEAL ORDER AND NOW, this day of 2010, upon consideration of the foregoing petition, it is hereby DIRECTED that: (1) A rule is issued upon the respondent to show cause why the petitioner is not entitled to the relief requested; (2) The respondent shall file an answer to the petition within twenty (20) days of service upon the respondent; (3) The petition shall be decided under Pa.R.C.P. No. 206.7; (4) Notice of entry of this order shall be provided to all parties by the petitioner. (5) A hearing will be held on day , 2010. BY THE COURT: J. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION -LAW CABOT INDUSTRIAL PROPERTIES, LP c/o RREEF DEXUS INDUSTRIAL Appellant No. Parcel No. 10-21-0285-OO1B Property: 6360 Brackbill Blvd. Mechanicsburg, PA vs. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY,: REAL ESTATE TAX ASSESSMENT APPEAL Appellee CERTIFICATION OF SERVICE I, Glen-David Schwarzschild, Esquire, certify that I served or caused to be served a true and correct copy of the within Notice, Praecipe for Entry of Appearance, Appeal, and Certification of Service and accompanying documents: Via Overnight Delivery: Cumberland County -Prothonotary Cumberland County Offices 1 Courthouse Square Carlisle, PA 17013 Via Regular Mail: Clerk, Cumberland County Board of Assessment Mechanicsburg Borough Office Old Courthouse 36 W. Allen Street One Courthouse Square Mechanicsburg, PA 17055 Carlisle, PA 17013 Solicitor County of Cumberland -Solicitor's Office 36 W. Allen Street Mechanicsburg, PA 17055 Steven Tiley, Esq. Assistant Solicitor County of Cumberland -Solicitor's Office 1 Courthouse Square Mechanicsburg, PA 17055 MECHANICSBURG AREA School district 100 E Elmwood Avenue Mechanicsburg, PA 17055 ~-~~ Esquire (PA ID Q:\6404_RREEF16404.001_RREEF-CUMBERLAN\Pleadings 2\Cert of Service.doc