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HomeMy WebLinkAbout10-5585 The Commonwealth of Pennsylvanian alVICEM Civil Dockets number: I- 6-Y 5" Plaintiff: Benjamin Pariser 371 Belvedere Street Carlisle, PA 17013 Date Filed: Assessment Office One Courthouse Square Carlisle, PA 1701 c TAX ASSESSMENT APPEAL The Plaintiff further alleges that: vs. Defendant: County of Cumberland rv 1. The location and the address, if any, of the real property is 2 371 Belvedere Street, Carlisle, PA 17013 2. The Plaintiff is the owner of that property since 2003. ? 3. The Plaintiff alleges unjust assessment, of $210,000.00, which was determined at the appeal hearing on August 16, 2010 4. The Plaintiff alleges unjust assessment of an inaccurate Cumberland County measurement of the square footage of the home as presented at the August 16, 2010 hearing. 5. The Plaintiff states that the most recent assessment of 2004 was $172,710. 6. There have been no upgrades to the house since the purchase in 2003. To r? 7. In addition, this house was not flood zoned at the time of purchase or in 2004, but now has been rezoned by FEMA into a flood area which requires yearly flood insurance in the amount of $1399. per year. 8. It is my opinion, any increase in the assessment of the property at 371 Belvedere St. should be reasonable, if at all, and I vigorously object to the $37,290. assessment increase over this past six year time period. 9. The Plaintiff asks for reassessment in the amount of $182,710.00 I Benjamin J. Pariser hereby verifies that the facts set forth in this complaint are true and correct to the best of my knowledge, information and belief. This statement is made subject to the penalties of 18 Pa. C.S. section 4904, relating to unsworn falsification to authorities. Benjamin J. Pariser August 25, 2010 *4a.00 PD MFF amt 00147380 AUG ;i 12010 r Plaintiff: Benjamin Pariser IN THE COURT OF COMMON PLEAS OF 371 Belvedere Street CUMBERLAND COUNTY, PA Carlisle, PA 17013 CIVIL ACTION LA/W~ Docket Number:_I0. 5~~~ ('w; I Tern vs. Defendant: County of Cumberland Assessment Office One Courthouse Square Carlisle, PA 17013 ORDER OF COURT /~ AND NOW, this ~da of ~v/~ y upon consideration of Plaintiffs Tax Assessment Appeal, a hearing is scheduled for `f ~/o ~ ~ ~ B E COU , ~~ ~_ ~ ~~ ~ ~~ ~-, ci N a.~ ,~ ~~ N ~? ~ ~.O I E,S' /'~'J~C~ ~ ~ ~-~1c~ • lp ~4:~7~i~y 3t 77'.S.S'E~S~`/)'LLft.J~ Plaintiff: Benjamin Pariser IN THE COURT OF COMMON PLEAS OF 371 Belvedere Street CUMBERLAND COUNTY, PA Carlisle, PA 17013 CIVIL ACTIONGLArW Docket Number. ~O - ~5 0`~ VS. Defendant: County of Cumberland Assessment Office One Courthouse Square Carlisle, PA 17013 MOTION A motion to reschedule the November 4, 2010 tax assessment appeal hearing to after November 16, 2010. Sincerely, (~"~ Benjamin J. Pariser n C -~ o t3 -:, . ~, cn ~; ~ ~ ;.~.~ ~ ~~ ~ Q' ~ ' a ~ ~~. -v ` ~'C: N SEP ~~ 7 Lu lu Plaintiff: Benjamin Pariser IN THE COURT OF COMMON PLEAS OF 371 Belvedere Street CUMBERLAND COUNTY, PA Carlisle, PA 17013 CIVVIL ACTIONOLAW Docket Number: l Q ~ Jr~ 0 VS. Defendant: County of Cumberland Assessment Office One Courthouse Square Carlisle, PA 17013 3 ORDER OF COURT ~ AND NOW, this da of ~ ~ aup~o consideration of Plaintiffs Tax y Assessment Appeal, hearing iR scheduled for N N~ J D /O ti BY TH e°.-> ,~-~ __3 -~ c ~ w ~ ~~ ^"~ ~ -- ~ _ ~ ~ ~~ ; ; ~ T~1 ~ ~ 3 ~ a: ,~ .. ~~ ~~ ~ ~-- --~ ~i f ~i r'` ~ ' . ~,. r~ t,, ~ ti ~.,-.~ r ~ ~ F s ,-yc~,t ~ ~ ~~ Q`~`~v ~~ Stephen D. Tiley, Esquire Attorney for Cumberland County Assessment Office 5 South Hanover Street BENJAMIN PARISER v. ;- f"._~~~?~~~" fib: ,.; .,; ~~= l i~" ~r~ ~1~~-i~~~JT~, Supreme Court I.D. No.32318 ~, ~~ 1 ~ c, ~ ~? ~ 1 P~~',~`' I I ~ I ~ Li:EJ E ~ ±,y ~: °r- IN THE COURT O1~' ~O1VIlVION PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Plaintiff NO.2010-5585 CIVIL TERM COUNTY OF CUMBERLAND ASSESSMENT OFFICE ONE COURTHOUSE SQUARE CARLISLE, PENNSYLVANIA Defendant ANSWER AND NOW, comes the County of Cumberland, acting through its Assessment Office, Defendant in the above captioned action, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the "Tax Assessment Appeal" filed by the Plaintiff: 1. Admitted. By way of further Answer, the Tax Parcel Number of the property which is the subject of this appeal is 04-21-0322-285. 2. Admitted. 3. Admitted in part. Denied in part. It is admitted that there was a Hearing before the Cumberland County Board of Assessment Appeals on August 16, 2010 at which time the Board entered a Decision valuing the Plaintiff s property at $210,000 for purposes of the year 2010 countywide reassessment. Since the predetermined ratio applicable to the year 2010 countywide reassessment is 100°Io of year 2010 value, the assessment determined by the Board of Assessment Appeals is $210,000. It is denied that the said $210,000 assessment is "unjust." The averments that the assessment is unjust is a conclusion of law to which no responsive pleading is required. The original year 2010 countywide reassessment value of the property was $218,200. After learning that the property was in a flood plain, the Assessment Office revised its option of value and resubmitted a value of $210,000. After considering all of the evidence, the Board set the market value at $210,000. 4. Denied. The Assessment Office believes its square footage figures are correct for the gross building area (exterior measurements). An inspection of the property will be required in order to verify its size. Strict proof at trial is demanded. 5. Admitted in part. Denied in part. The averments of this paragraph are factually admitted, however, it is denied that the year 2004 reassessment value had any relevance to the determination of the year 2010 countywide reassessment value. 6. Denied. The averments of this paragraph that the house has had no upgrades since its purchase in 2003 set forth facts outside of the knowledge and information of the Assessment Office, and therefore are denied. While some upgrades would require a building permit, and the Assessment Office in such an instance should be made aware of an improvement, not all "upgrades'' require a building permit and in fact building permits are not obtained for all improvements in every instance. An interior and exterior inspection of the property will be required. Strict proof at trial as to any such "upgrades," or lack thereof, and the relevance thereof, is demanded. While the condition, including upgrades, of the house as of the date the original appeal was filed to the Board is relevant to the valuation of the property for the year 2010 countywide reassessment purposes, Defendant denies Plaintiff's implication that if there were no upgrades since the property was purchased in year 2003, there should be either no change to the year 2004 assessment, or there should be a different valuation based upon that fact alone. The sole issue before the Court is the fair market value of the property as of the date the appeal was filed to the Board. 72 P.S. §5453.704 (A copy of this section of the Fourth to Eighth Class County Assessment Law is attached hereto as Exhibit "A" for the convenience of the Plaintiff.) The implication by the Plaintiff that a lack of improvements since 2003 is relevant to the value of the property, other than simply to establish the condition of the property as of the date the appeal was filed, is denied as a conclusion of law to which no responsive pleading is required. 7. Admitted. It is admitted that the property is now listed as in a flood plain. That fact is reflected in the $210,000 value as discussed at paragraph 3 of this Answer. 8. Admitted in part. Denied in part. Plaintiffs "opinion" and vigorous objection is factually admitted as such. It is denied that the property is over-assessed, the same being a conclusion of law to which no responsive pleading is required. 9. Admitted in part. Denied in part. It is admitted that Plaintiff asks for a valuation of $182,710. It is denied that $182,710 is the correct fair market value of the property on the valuation date. Instead, the Assessment Office avers that the Board Decision of $210,000 is the correct value of the property. WHEREFORE, Defendant Cumberland County Assessment Office, prays Your Honorable Court for an Order denying Plaintiff's appeal and setting the fair market value, and year 2010 countywide reassessment value, of the property at $210,000, or such greater amount as the Court may determine to be just and proper. Dated:.s~~,~ _~( ~(~ Respectfully submitted, Stephen D. iley, Esquire Assistant Cumb. Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717)243-5838 Supreme Court I.D.#32318 VERIFICATION I verify that the statements made in the foregoing Answer are true and correct, partially upon personal knowledge and partially upon my belief; to the extent language in the Answer is that of my attorneys, I have relied upon my attorneys in making this Verification. I understand that false statements herein are made and subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities. Dated: _j~~ ~~.,~.~/~~ Bonnie M. Mahoney, Chief Assessor Stephen D. Tiley, Esquire Supreme Court I.D. No.3231 Attorney for Cumberland County Assessment Office 5 South Hanover Street Tel: 717-5838 Carlisle Pennsylvania 17013 Fax: 717-243-6441 BENJAMIN PARISER IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Plaintiff PENNSYLVANIA v. COUNTY OF CUMBERLAND ASSESSMENT OFFICE ONE COURTHOUSE SQUARE CARLISLE, PENNSYLVANIA NO.2010-5585 CIVIL TERM Defendant CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Mr. Benjamin Pariser 371 Belvedere Street Carlisle, PA 17013 Date: r"-,-v " ~~ ~~i/©' Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 Products & Services ~ LexisNexis Bookstore) LexisNexis by Credit Card) Feedback ~ Sign Off) Help ' When you have more extensive legal research needs, Pt++r~+ercd Ear Access Le:~isNexisO~ at v~+~uw.[exis.com b}r the dey, week or #~ LE'X~SNEXt~' month with affordakale Pay-A$-You-Go research packages... Search Get A Document FOCUST'" Terms: 6of7 ; s View: Cite ~ Full 72 P.S. § 5453.704 Book Browse ~ Annotated Version ~ Shepardize® Source: All Sources > Find Statutes, Regulations, Administrative Materials & Court Rules > PA -Pennsylvania Statutes Terms: 72 w/5 5453.704 (Edit Search) 72 P.S. § 5453.704 Preview Annotated Version ~ Preview Shepard's® Report 72 P.S. § 5453.704 PENNSYLVANIA STATUTES, ANNOTATED BY LEXISNEXIS(R) * THIS DOCUMENT IS CURRENT THROUGH ACTS 45,47 and 48 OF THE 2010 LEGISLATIVE SESSION * *** JULY 28, 2010 ANNOTATION SERVICE *** PENNSYLVANIA STATUTES TITLE 72. TAXATION AND FISCAL AFFAIRS CHAPTER 4. LOCAL TAXATION ASSESSMENTS ASSESSMENTS IN COUNTIES OF FOURTH TO EIGHTH AND SELECTIVE CLASSES ARTICLE VII. REVISIONS AND APPEALS 72 P.S. § 5453.704 (2010) § 5453.704. Appeal to court from order of board; collection pending; appeal; payment into court (a) Any person who shall have appealed to the board for relief from any assessment, who may feel aggrieved by the order of the board in relation to such assessment, may appeal from the order of the board to the court and thereupon the court shall proceed at the earliest convenient time to be by them appointed, of which notice shall be given to the board to hear the said appeal and the proofs in the case, and to make such orders and decrees determining from the evidence submitted at the hearing. (b) In any appeal of an assessment the court shall make the following determinations: (1) The market value as of the date such appeal was filed before the board of assessment appeals. In the event subsequent years have been made a part of the appeal, the court shall determine the respective market value for each such year. (2) The common level ratio which was applicable in the original appeal to the board. In the event subsequent years have been made a part of the appeal, the court shall determine the respective common level ratio for each such year published by the State Tax Equalization Board on or before July 1 of the year prior to the tax year being appealed. (c) The court, after determining the market value of the property pursuant to subsection (b)(1), shall then apply the established predetermined ratio to such value unless the corresponding common level ratio determined pursuant to subsection (b)(2) varies by more than fifteen per centum (15%) from the established predetermined ratio, in which case the court shall apply the respective common level ratio to the corresponding market value of the property. (c.1) When a county has effected a countywide revision of the assessment which was used to develop the common level ratio last determined by the State Tax Equalization Board, the following shall apply: (1) If a county changes its assessment base by applying a change in predetermined ratio, the court shall apply the percentage change between the existing predetermined ratio and newly established predetermined ratio to the county's common level ratio to establish the certified revised common level ratio for the year in which the assessment was revised. (2) If the county performs a countywide revision of assessments by revaluing the properties and applying an established predetermined ratio, the court shall utilize the established predetermined ratio instead of the common level ratio for the year in which the assessment was revised and until such time as the common level ratio determined by the State Tax Equalization Board reflects the revaluing of properties resulting from the revision of assessments. (d) Nothing herein shall prevent any appellant from appealing any base year valuation without reference to ratio. (e) The costs of the appeal and hearing are to be apportioned or paid, as the court may direct: Provided, however, That the appeal shall not prevent the collection of taxes based on the assessment complained of, but in case the same shall be reduced, then the excess shall be returned to the person or persons who shall have paid the same: And provided further, That the appellant may pay the amount of the tax alleged to be due by reason of the assessment appealed from to the tax collector under protest in writing, in which case when the tax is paid over to the taxing district, it shall be the duty of the tax collector to notify the taxing district of such payment under protest by delivering to it the protest in writing. Whereupon, the taxing district shall be required to segregate twenty-five per centum of the amount of the tax paid over, and shall deposit the same in a separate account in the depository in which the funds of the taxing district are deposited, and shall not be permitted to expend any portion of such segregated amount unless it shall first petition the court, alleging that such segregated amount is unjustly withheld. Thereupon, the court shall have power to order the use by the taxing district of such portion of such segregated amount as shall appear to said court to be reasonably free from dispute, and the remainder of the segregated amount shall be held segregated by the taxing district, pending the final disposition of the appeal: Provided further, That upon final disposition of the appeal, the amount found to be due the appellant as a refund shall also be a legal set-off or credit against any future taxes assessed against the appellant by the same taxing district, and where a taxing district alleges that it is unable to thus credit all of such refund in one year, the court, upon application of either party, shall determine over what period of time such refund shall be made, and shall fix the amount thereof which shall be credited in any year or years. This proviso shall be construed to apply to all refunds that are now due or may hereafter become due as the result of appeals from assessments that have not been finally determined or adjusted at the time this act takes effect, regardless whether there has been a payment of any moneys into court or to the tax collector under written protest. (f) If a taxpayer has filed an appeal from an assessment, so long as the appeal is pending before the board or before a court on appeal from the determination of the board, as provided by statute, the appeal will also be taken as an appeal by the taxpayer on the subject property for any valuation for any assessment subsequent to the filing of such appeal with the board and prior to the determination of the appeal by the board or the court. The board shall hold its hearings and make its final determination of the subsequent years in question in the same manner as for the year or years for which the original appeal was filed. This provision shall be applicable to all pending ~ ~~. appeals as well as future appeals. FOCUST'" Terms: Source: All Sources > Find Statutes, Re4ulations. Administrative Materials & Court Rules > PA -Pennsylvania Statutes Terms: 72 w/5 5453.704 (Edit Search) View: Full Date/Time: Thursday, September 9, 2010 - 10:28:42 AM EDT Products & Services ~ LexisNexis Bookstore ~ LexisNexis by Credit Card ~ Feedback ~ Sign Off ~ Help R ~ About LexisNexis ~ Terms and Conditions ~ Privacy Statement ~ Support Identifier L.eXIShI£'XtS Copyright ©110 LexisNexis. All rights reserved. a 6' p~{ 0 4 2010 Stephen D. Tiley, Esquire Supreme Court I.D. No.3231 Attorney for Cumberland County Assessment Office 5 South Hanover Street Tel: 717-5838 Carlisle Pennsylvania 17013 Fax: 717-243-6441 BENJAMIN J. PARISER IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Plaintiff PENNSYLVANIA v. COUNTY OF CUMBERLAND ASSESSMENT OFFICE ONE COURTHOUSE SQUARE CARLISLE, PENNSYLVANIA N0.2010-5585 CIVIL TERM Defendant RESCHEDULING ORDER AND NOW, this ~ ~ day of October, 2010, upon consideration of the Motion for Continuance filed by the County of Cumberland, the hearing previously chedu ed for November , 2010 is cancelled and the matter is rescheduled for ~ ~p 2010 , at ~~ V ~ •~ ~~a., in Courtroom No. 3, Cumber and County Courthouse, Carlisle, Pennsylvania. Date: J. ./ cc: Stephen D. Tiley, Esquire Benjamin J. Pariser 371 Belvedere Street Carlisle, PA 17013 I Iv~lQ ! t0 `~`~' ' l ~ ~ ~ ~~ rn rxa o ~ ~-''i ~ rzi ,-~.~ ~ ~ c-y --~ ~ -v rn ~ ~~ ~ w ~~ ~ ~-._ -+o ~'n ~p ~ ~~ n DC ~ ~ O ~Prl --i w D ~ -~ - -< Stephen D. Tiley, Esquire Supreme Court No. 32318 Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Fax.: 717-243-8441 Carlisle Pennsylvania 17013 BENJAMIN PARISER : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Plaintiff : PENNSYLVANIA V. COUNTY OF CUMBERLAND ASSESSMENT OFFICE ONE COURTHOUSE SQUARE CARLISLE, PENNSYLVANIA NO. 2010-5585 CIVIL TERM Defendant Parcel No. 04-21-0322-285 Real Estate Assessment Appeal AND NOW, this day of December, 2010, upon request of Benjamin Pariser that the hearing scheduled in the above captioned matter for December 16, 2010 be rescheduled to a date in February or the first two weeks of March, and with the concurrence of the Stephen D. Tiley, Esquire, counsel for the County of Cumberland, the hearing previously scheduled for December 16, 2010 is cancelled and the matter is rescheduled for rA4040-2- e a.t-4 t i , 2011, at C . m., in Courtroom No. 3, Cumberland County Courthouse, Carlisle, Pennsylvania. tephen D. Tiley, Esquire ,,,<r. Benjamin J. Pariser 371 Belvedere Street Carlisle, PA 17013 t E.S r'»a-1 -, N c Edward E. Guido, x M J . . rn r- ??, © mac' u Mrs _57 7 to M 1, : i`J °x? Stephen D. Tiley, Esquire Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street BENJAMIN PARISER V. COUNTY OF CUMBERLA ASSESSMENT OFFICE ONE COURTHOUSE SQU CARLISLE, PENNSYLVAI Parcel No. 04-21-0322-285 Supreme Court No. 32318 Tel: 717-243-5838 : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, F : PENNSYLVANIA ND NO. 2010-5585 CIVIL TERM ARE lIA Int Real Estate Assessment Appeal ORDER AND NOW, this Stephen D. Tiley, Esquire, general continuance of the March, 2011 is cancelled, and /le.A a; n!G 3 • // • //. case is continued generally at the call of any party. 9: .SS- In. j? Edward E. Guido, J. 'Stephen D. Tiley, Esquire 'James D. Flower, Jr., Esquire "Dr. Benjamin J. Pariser day of March, 2011 upon representation of sel for the Defendant, that the parties have agreed to a captioned matter. The hearing previously scheduled for Co ie$ Mai led ?s 4 x 0 -r? ? 7 r " W "? ti.T7 . ? Yy ? ? =CD r- ? ? 1 y . ? y ? • ? ?R BENJAMIN PARISER Petitioner : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA V. COUNTY OF CUMBERLAND ASSESSMENT OFFICE ONE COURTHOUSE SQUARE CARLISLE, PENNSYLVANIA NO. 2010-5585 CIVIL TERM z: M CZ C__ z? ci n .>C= ?.a Respondent Parcel No. 04-21-0322-285 ORDER AND NOW, this Z'J day of G Y I ?"., ? .2011. urn Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that tFe fair market value of the property which is the subject of this appeal, as of the date the original Petition to the Cumberland County Board of Assessment Appeals, to May 25, 2010, is $205,000. The within appeal is applicable to the year 2010 Cumb and Countywide reassessment. The predetermined ratio applicable to the year 2010 Cumberland Countywide reassessment is 100% of year 2010 fair market value. The common level ratio is not applicable to the year 2010 Countywide reassessment. Therefore, the assessment for purposes of the year 2010 Countywide reassessment shall be $205,000. This assessment shall be implemented beginning with year 2011 County and municipal taxes, and year 2011/12 School Real Estate Taxes, and shall continue thereafter until revised in accordance with law. By T ourt Edward E. Guido, J. cc: Dr. Benjamin J. Pariser James D. Flower, Jr., Esquire /1 s Mlailed Stephen D. Tiley, Esquire Cop.- h?tl 3