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HomeMy WebLinkAbout10-5690?j E?Ire,? lm. Yn,Q.?P-e, ?J V CO.U? Of 2 z n Y)6, to-SAO 2010 m' C:-,.) -1 z r rv ?? w 63o-ovti? 191P 4-bd-o P ?0.2C,i,deo.?, `ern a,-AV yle ?; X ? , k. c??? 5 R J,1?o.?,tG1 ..yzr,,eo `o{? 51 1r1s WA fyj 1 Of Z,Jt yb. q 7-19 t58B 035r^? Lim 1 • ?-?¢ ?o C ? -1QAO-?.?'?.s?-+, -?+Ie? 14' ?? ?-?'???e? ?°"?''? (9? 18? Soto. All ?' • a -? c?) -rv?.o?oaw?i?o.+ ..?c.?.a.p,R.? }d -Q-os.? .?'o-??R?t.??, ?.?' ? . .b g U A r,r ;t - .ate. .4 _a ? ?? vrwa.a?R ;d lnn? 4CL Yin cry , -d?O*o.o 20 to ? 4;9a,00 Pb PLFP' CASH at av7cpy7 RA6PAA? Vl*-" j 04 iOA m P-e" ? .e.Aa tL iv%1 1 ? 6..??2? YYk,.QSd a y od?9-A 1 -8? J ?Gs1t Are r oo %o -Z? .u? •c??rr? , on 1344 - ' ;Eke ocz",&Q -44e • 2ki!?aa:L o M '4 ? tam wl O -P-Q.? A1 ? MCa" ,* AQ,4' .arm? ?,- ' .a,r,,d2 J ACA" ItZOA-A 1 • ? ?? ??(?"j?'C?? ? Qom,. ? • A)L ? s ' .teen eu? a.r•.?? ' 19 3? 1'99(01; CL " ate? 'X ;Z 4 6W.4R eKA? !A , IWJ? -I eon ,GG o-? tea, •aly%ItQ . ,674 (J? Xc P a. 1,2,ol 01 ?? 1 r , ? , t? O 0? a4 25? 610 t© 'JI& -d 5z l ?.- --(n,vn a,d 57 o -BAP-eo,n? -tt-Qaj v-n fgA&e.e-+ 14, 1983C-6?' -*.4 xqu 10. (R) 004 .w?? a8 I b,,?OO x.0.4 $ 33J006 ?' 2II 10 J $? 52, 2,2 3 16 j49,3W '1`t`h,?010, its t:4 -YAAAW AU ,mot •c.e -0..?d.i?vr,o?Q t7-V? 2 4 x 3 o x q 40 (e) -ON t Sao lly? 19;zo VIA OWL Ate *e-(L CL crn ;f?u2 a-hc? ? A-Re --?- 4,t? 0 a?- J-1 , d? oevo?, - , )j art o? -C C?? 9 Ale 1 A4 so I a .4A" ,mod J ?? -mod 1 .?s1 ..ao Ca) K• Q.r\.b? mar YYrn , YYN t44 N ;to .ivi t-ew 20 10 yle. 47- 19-1588 ?ayz-?.oQ 11,0 . ?'1. 19 - t 588- 036, GJ-? •a 7o?a? -? 5181??+?p ?Jv?bov -000) C??( awl" 6? $?eYf+ K.Moll ??She? -?aa# PA 17 04 3 17 17.76 -3.4D •'8pa.•C?S• 49 0.00 : c9 /2/[i0 v ,? n ?? .?.. ?@n-?..2. .awl I? llr-"v acot??? -4 ieto.. va_llv? aoo? z4t: -?t;?l , STERLING K. MOLL and ESTHER M. MOLL, Appellants vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION -- LAW te= : ` r NO. 10-5690 CIVIL _ IN RE: APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT ORDER AND NOW, this y` day of September, 2010, upon consideration of the foregoing petition, it is hereby ordered that: 1. A rule is issued upon the Respondent to show cause why the Appellants are not entitled to the relief requested; 2. the Respondent shall file an answer to the petition within twenty (20) days after the petition is served on the Respondent; 3. a hearing shall be scheduled upon motion by any party; and 4. notice of entry of this order shall be provided by the Appellants to all interested parties in accordance with Pa.R.C.P. 440. ?o?iE.s' rn?t 4 Volta BY THE COURT, Kevin A. Hess, P. J. f. 0 Steghen 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 Carliale Pennsylvania 17013 Fax: 717-243-6441 STERLING K. MOLL and IN THE COURT OF COMMONL~IS `~' ESTHER M. MOLL, OF CUMBERLAND COUNTY ~ ~ ~,~, PENNSYLVANIA - -Y' °' `~~' ~`~' Plaintiffs, c %~ ~ ~ ~"' -~ .-~ --7:Y ~~ ~ . ~ ~ ~~ ~ ~ CUMBERLAND COUNTY BOARD ` ' OF ASSESSMENT APPEALS NO. 10-5690 ~ `~"' ASSESSMENT APPEAL Defendant ANSWER AND NOW, comes the Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the "Appeal of Cumberland County Board of Assessment Appeal Decision" filed by Plaintiffs, of which the following is a statement: 1. Admitted. By way of further Answer, the Tax Parcels set forth in the preamble of the Plaintiffs appeal are correct, to wit: 47-19-1588-035 and 47-19-1588-036. This appeal relates to two (2) residential properties which are correctly identified in the preamble as 518 North Second Street, Wormleysburg, PA 17043, and 521 North Third Street, Wormleysburg, PA 17043. There were two separate hearings for the two separate properties on August 18, 2010. For 518 North Second Street the assessment appealed was $132,500. The Board decision was $131,700. For the property known as 521 North Third Street the assessment appealed was $87,700, and the Board decision was $65,000. Sterling and Esther Moll Assessment Appeal Page 1 of 7 2. Admitted. 3. Admitted. 4. Admitted in part. Denied in part. It is admitted that the appeals were heard together and that the properties are adjacent to each other and share some characteristics due to their location. The averment of errors in reassessment calculations is denied and is now irrelevant as the sole issue before the Court is the fair market value of the properties as of the date the appeals were filed, to wit: May 5, 2010. 5. Admitted. 6. Admitted as to factual statements of Sterling Moll's educational and experience background. 7. Denied. The averments of this paragraph and its lettered sub-paragraphs, in part aver facts and in part aver conclusions of law to which no responsive pleading is required. By way of further Answer the Board avers the following: (a) The averments of this paragraph set forth facts which are outside of the knowledge of the Board. Strict proof at trial is demanded; Sterling and Esther Moll Assessment Appeal Page 2 of 7 (b) The averments of this paragraph set forth facts which are outside of the knowledge of the Board. Strict proof at trial is demanded. (c) Both properties are listed in average condition. The "S" classification means that the interior condition is believed to be "similar" to the exterior condition. The remaining averments of this paragraph set forth facts which are outside of the knowledge of the Board. Strict proof at trial is demanded. (d) Admitted. 1930 is the estimated year built. The "effective age" due to upkeep of the building is more recent. (e) The averments of this paragraph set forth facts which are outside of the knowledge of the Board. Strict proof at trial is demanded. (f) The averments of this paragraph set forth facts which are outside of the knowledge of the Board. Strict proof at trial is demanded. The averments of this paragraph also set forth conclusions of law to which no responsive pleading is required. (g) The averments of this paragraph set forth facts which are outside of the knowledge of the Board. Strict proof at trial is demanded. The averments of this paragraph also set forth conclusions of law to which no responsive pleading is required. (h) Factually admitted regarding the existence of the railroad crossing and train traffic. (i) It is admitted that the condition and use of properties in the neighborhood can affect value. The Board avers that the assessed values of Sterling and Esther Moll Assessment Appeal Page 3 of 8 the subject properties reflect the use and condition of the neighboring properties. (j) Admitted. (k) The averments of this paragraph set forth facts which are outside of the knowledge of the Board. Strict proof at trial is demanded. The averments of this paragraph also set forth conclusions of law to which no responsive pleading is required. (1) While the Board is not aware of the Article referenced by the Plaintiff, it denies that the Plaintiffs were treated differently than any other Cumberland County property owners. Strict proof at trial is demanded. 8. Paragraph 8 of Plaintiffls appeal incorporates other paragraphs of his appeal and those same other paragraphs of this Answer are incorporated herein as the Board's Answer. 9. Admitted in part. Denied in part. It is admitted that Plaintiffs purchased 521 North Third Street by deed recorded on October 14, 1983. The remaining averments of this paragraph set forth facts which are outside of the knowledge of the Board. Strict proof at trial is demanded. 10. Denied. The averments of this paragraph and its lettered sub-paragraphs, in part aver facts and in part aver conclusions of law to which no responsive pleading is required. By way of further Answer the Board avers the following: Sterling and Esther Moll Assessment Appeal Page 4 of 8 (a) It is admitted that the various assessments changed as described. (Except the first number should be 16,580, not 16,500.) It is denied that the change from the year 2004 assessments is relevant to this appeal. The issue before the Court is the fair market value of the properties as of the date the appeals were filed not the assessment history. (b) Admitted. The building is listed as a one story (living level) over garage. (c) It is admitted that the building is listed as a brick building as it appears to be brick on the assessment photograph. The averments of this paragraph set forth facts which are outside of the knowledge of the Board. Strict proof at trial is demanded. The averments of this paragraph alsoset forth conclusions of law to which no responsive pleading is required. (d) The assessment record is as stated. The averments of this paragraph set forth facts which are outside of the knowledge of the Board. Strict proof at trial is demanded. The averments of this paragraph alsoset forth conclusions of law to which no responsive pleading is required. (e) The statements regarding the ceiling, the two interior walls, and the insulation aver facts which are outside of the knowledge of the Board. Strict proof at trial is demanded. The property is serviced with public water and sewer and is assumed to have electric service. Sterling and Esther Moll Assessment Appeal Page 5 of 7 (f) The averments of this paragraph are admitted as to what the Plaintiff, Sterling Moll, disagrees with and believes. (g) Other than the fact that photographs were exhibited at the Board Hearing, the averments of this paragraph in part set forth facts which are outside of the knowledge of the Board and therefore proof at trail is demanded, and in part reflect facts with the Board avers are reflected in its assessment of the properties. Strict proof at trial as to the effect on value is demanded. (h) It is admitted that the Board reduced the assessment of 521 North Third Street from $87,700 to $65,000. The remaining averments of this paragraph set forth argument and conclusions of law, to which no responsive pleading is required. By way of further Answer, it is noted that the issue now before the Court is the fair market value of the property pursuant to 72 P.S. §5453.704, a copy of which is attached hereto as Exhibit "A" for the convenience of the Plaintiff. 11. Admitted in part. Denied in part. It is admitted that the Plaintiff is dissatisfied with his assessments. It is denied that his assessments fail to reflect the fair market value of his properties, the same being a conclusion of law to which no responsive pleading is required WHEREFORE, Defendant/Respondent, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying Plaintiff s appeal, confirming the Sterling and Esther Moll Assessment Appeal Page 6 of 7 assessments made by the Board, or setting the fair market of these properties in an amount that the Court may deem just and proper. Dated: /D/~' ~ ~ Respectfully submitted, ~~ `~ By Step en D. Tiley, 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. 1 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: /~ ~ /~ Bonnie M. Mahoney, Chi Assessor Sterling and Esther Moll Assessment Appeal Page 7 of 7 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 STERLING K. MOLL and IN THE COURT OF COMMON PLEAS ESTHER M. MOLL, OF CUMBERLAND COUNTY, PENNSYLVANIA Plaintiffs, v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS NO. 10-5690 ASSESSMENT APPEAL 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. Sterling K. Moll Ms. Esther M. Moll 518 North Second Street Wormleysburg, PA 17043 ~'~ Date: ~ ~/ c~ ~ ~ O ~ ~ f _ f Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 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 STERLING K. MOLL and : IN THE COURT OF COMMON PLEAS ESTHER M. MOLL, : OF CUMBERLAND COUNTY, : PENNSYLVANIA Plaintiffs, V . c CUMBERLAND COUNTY BOARD a =r`' .° r ,,, OF ASSESSMENT APPEALS : NO. 10-5690 -<> : ASSESSMENT APPEAL r-' <a W 40 ac-, ? Defendant =© p- Z- C) 5:= ca CD --4 c n D Pry -•C cn < TO THE PROTHONOTARY: Please file the attached Exhibit "A," which was inadvertently omitted from the Defendant's Answer, and which is a copy of 72 P.S. §5453.704. Date: t ??3?2a1c? Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 Products & Services I LexisNexis Bookstore I LexisNexis by Credit Card I. Feedback I Sign Off I i, Powered BY When you have more extensive l1ey? research needs, Access LexisNexis* at www.lexis com by the day, week or::.? eaff Or Lsicis w- month with affordable.l? y-As=YoU-Go research package ;, Search Get A Document FOCUSTm Terms:. 6 of 7 View: C#i I Fulfil 72 P.S. § 5453.704 Book Browse I Annotated Version I Shepardize® Source: All Sources > Find Statutes. Redulations. Administrative Materials & Court Rules > PA - Pennsylvarila Statutes Terms: 72 w/5 5453.704 (Edit Searchl 72 P.S. § 5453.704 Preview Annotated Version I 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. WftT"Aft (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 VOWTOW . appeals as well as future appeals. FOCUS" Terms: in 6 of 7 Source: All Sources > Find Statutes Regulations 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 1 LexisNexis Bookstore 1 LexisNexis by Credit Card 1 Feedback 1 Sign Off I Help ;About LexisNexis 1 Terms and Conditions { Privacy Statement I Support Identifier LedsNexise Copyright ® 110 LexisNexis. All rights reserved. Stephen D. Tiley, Esquire Supreme Court I.D. No-3231 Attorney for Cumberland County Assessment Office 5 South Hanover Street Tel: 717-5838 Carlisle Pennay-lvania 17013 Fax: 717-243-6441 STERLING K. MOLL and : IN THE COURT OF COMMON PLEAS ESTHER M. MOLL, : OF CUMBERLAND COUNTY, : PENNSYLVANIA Plaintiffs, V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS : NO. 10-5690 : ASSESSMENT APPEAL Defendant . I hereby certify that I served a true and correct copy of the foregoing Praecipe by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Mr. Sterling K. Moll Ms. Esther M. Moll 518 North Second Street Wormleysburg, PA 17043 Date: 21 tephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 r 4 V1 Stephen D. Tiley, Esquire Supreme Court I.D. No. 32318 +s Attorney for Cumberland County Board of Assessment Appeals , i t ?; t, w y ti, ,lit°tBE ?1 U;' i lA? 5 South Hanover Street + , ?, ,.k, Tel: 717-243-5838 Carlisle, Pennsylvania 17013 Fax: 717-243-6441 STERLING K. MOLL and : IN THE COURT OF COMMON PLEAS ESTHER M. MOLL, : OF CUMBERLAND COUNTY, : PENNSYLVANIA Plaintiffs, V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS NO. 10-5690 Defendant : ASSESSMENT APPEAL STIPULATION AND JOINT MOTION FORA REED ORDER AND NOW, this /O day of February, 2011, it is hereby Agreed and Stipulated by and between Petitioners/Plaintiffs, Sterling K. Moll and Esther M. Moll, adult individuals, pro se, and Respondent/Defendant, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, as follows: 1. Plaintiff filed an "Appeal of Cumberland County Board of Assessment Appeal Decision " on September 2, 2010. By Order dated September 9, 2010, the Court, by Kevin A. Hess, P.J., entered a Rule upon the Respondent/Defendant, Cumberland County Board of Assessment Appeals, to show cause why the Petitioners are not entitled to the relief that they requested, and ordered that Respondents file an Answer within 20 days of service. Respondent filed an Answer on October 4, 2010. The case has not been scheduled for a hearing yet. The parties have now settled this case. 2. This appeal relates to market value as of May 5, 2010, the date the appeals were originally filed before the Board of Assessment Appeals, and year 2011 taxes. The appeals Stipulation & Joint Motion for Agreed Order Page 1 of 4 Sterling K. Moll & Esther M. Moll relate to the year Cumberland Countywide reassessment, which took effect for real estate taxes imposed on and after January 1, 2011. 3. This Court appeal relates to appeals filed with the Board of Assessment Appeals for two separate tax parcels, which are abutting. Both parcels are situate in the Borough of Wormleysburg, Cumberland County, Pennsylvania. The first parcel is No. 47-19-1588-035 and is situate at 518 North Second Street. That parcel has erected thereon a residence, which is the personal residence of the Plaintiffs, and a garage, used as such. Adjoining that parcel is the other property known as Tax parcel No. 47-19-1588-036, and also known as 521 North Third Street. This parcel has a garage structure on it which can be used as an apartment, and another garage which is not improved as a residential living unit. 4. The parties stipulate that the total fair market value of Parcel No. 47-19-1588-035 (518 North Second Street) as of the date the original appeal was filed before the Board of Assessment Appeals, to wit, May 5, 2010, is $115,500, and that the total fair market value of Parcel No. 47-19-1588-036 (521 North Third Street) as of the date the original appeal was filed before the Board of Assessment Appeals, to wit, May 5, 2010, is $57,700. 5. 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 assessment of the properties shall be equal to their fair market values, to wit: Parcel No. 47-19-1588-035 (518 North Second Street) shall be assessed at $115,500; Parcel No. 47-19-1588-036 (521 North Third Street) shall be assessed at $57,700. 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. Stipulation & Joint Motion for Agreed Order Page 2 of 4 Sterling K Moll & Esther M. Moll 7. The year 2010 Countywide reassessment values of $115,500 for Parcel No. 47- 19-1588-035, and $57,700 for Parcel No. 47-19-1588-036, shall be implemented beginning with year 2011 County and municipal taxes, and beginning with 2011/12 School real estate taxes, and shall continue thereafter unless and until changed as otherwise provided by law. 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. 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. Dated: /'o 15" ?drJ Respectfully submitted, STERLING K. MOLL Petitioner/Plaintiff .' /"'eZ- `0, 9? ? ESTHER M. MOLL Petitioner/Plaintiff 518 North Second Street Wormleysburg, PA 17043 Stipulation & Joint Motion for Agreed Order Page 3 of 4 Sterling K. Moll & Esther M. Moll CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS By Step en D. iley, 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 & Joint Motion for Agreed Order Page 4 of 4 Sterling K. Moll & Esther M. Moll U 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 STERLING K. MOLL and : IN THE COURT OF COMMON PLEAS ESTHER M. MOLL, : OF CUMBERLAND COUNTY, : PENNSYLVANIA Plaintiffs, V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Defendant NO. 10-5690 ASSESSMENT APPEAL ORDER AND NOW, this /0" day of rr?/?/Lu! , 2011, upon consideration of the attached Stipulation and Joint Motion for Agreed Order, it is decreed and ORDERED that the fair market value of the properties which are the subject of this appeal, as of the filing date of the original Petitions to the Cumberland County Board of Assessment Appeals, to wit: May 5, 2010, are fixed at $115,500 for parcel No. 47-19-1588-035 (518 North Second Street) and $57,700 for Parcel No. 47- 19-1588-036 (521 North Third Street). This appeal relates to the year 2010 Countywide reassessment value. The predetermined ratio is 100% of year 2010 fair market value. There is no common level ratio applicable to this appeal. The assessments for purposes of the year 2010 Countywide reassessment, first applicable for taxes beginning in year 2011, shall be $115,500 for Parcel No. 47-19-1588-035 (518 North Second Street) and shall be $57,700 for Parcel No. 47-19-1588-036 (521 North Third Street). The said assessments shall continue 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 Order - Sterling K. Moll and Esther M. Moll Page 1 of 2 4 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 Court, ",</, '1-1?4 Kevin A. ess, P.J. SDT/tl /Sterling K. Moll Esther M. Koll 518 North Second Street Wormleysburg, PA 17043 MQi led ?? fl 11 3 Stephen D. Tiley, Esquire ' piLB 5 South Hanover Street, Carlisle, PA 17013 Attorney for Cumberland County Board of Assessment Appeals Order - Sterling K. Moll and Esther M. Moll Page 2 of 2