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HomeMy WebLinkAbout10-6216C) Francis J. Hoegen, Esquire/55667 HOEGEN & ASSOCIATES, P.C. 152 South Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 (570) 820-3332 ATTORNEY FOR PETITIONER FIRST NATIONAL BANK/ PNC REALTY SERVICES, Petitioner vs. CUMBERLAND COUNTY BOARD of ASSESSMENT APPEALS, CUMBERLAND COUNTY, MT. HOLLY SPRINGS BORO and CARLISLE AREA SCHOOL DISTRICT, Respondents CIVIL ACTION - LAW NO. W I WF 2010 PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS AND NOW COMES, First National Bank/PNC Realty Services, by and through its counsel, Hoegen & Associates, P.C. and files this Petition for Appeal from the Assessment of the Board of the Assessment Appeals for Cumberland County, and in support thereof avers as follows: 1. First National Bank/PNC Realty Services ("Petitioner"), is a business corporation with an address c/o Marvin F. Poer & Co., PO Box 52427, Atlanta, Georgia 30355-0427. 2. Petitioner is the owner of a certain parcel together with all improvements, identified as Parcel No. 23-32-2336-226. ("Premises") 3. Respondent, Board of Assessment Appeals of Cumberland County ("Board"), is a board for assessment and revision of taxes within the general assessment law of the Commonwealth of Pennsylvania. 4. The Premises are located within the boundaries of Cumberland County, Mt. Holly Springs Borough and the Carlisle Area School District. A true and correct copy of this Petition shall be served forthwith upon the municipalities and school district. 5. For the purposes of the 2011 tax year, the Board assessed the Premises, which is designated with Parcel #23-32-2336-226. as follows: ia0OFIC Or Te ,tom, I10NOTARY `a:: C 0' IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY LAND $ 37,500 IMPROVEMENTS $357,500 TOTAL $395,000 6. On or about June 14, 2010, Petitioner filed an Assessment Appeal with the Cumberland County Board of Assessment Appeals. 7. On September 13, 2010 a hearing was held before the Board. 8. On September 18, 2010 the Board issued a decision denying a reduction in the tax assessment for #23-32-2336-226. A true and correct copy of the Notice denying a change in the tax assessment is attached hereto as Exhibit "A" and incorporated herein by reference. 9. Petitioner alleges that the decision is improper, unsatisfactory and unlawful for one or more of the following reasons: a. The assessment on Petitioner's property is substantially higher than assessments of comparable properties in the taxing district. b. The assessment is based upon an erroneous determination of the fair market value, particularly as it concerns Petitioner's property. c. The value determination by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause of the 14`h Amendment of the United States Constitution. d. The impact of the assessment bears unequally on the Petitioner when compared to the assessment of properties of the same class. e. When related to assessments of similarly situated property owners, the assessment of the Premises of the Petitioner is arbitrary and capricious. f. The assessment violates the Uniformity Clause of the Pennsylvania Constitution. g. The assessment violates the required equality of tax treatment guaranteed by the Pennsylvania Statutory and Constitutional Law. h. The assessment is based in whole or in part upon appraisals that do not represent the actual value of the said property. i. The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied throughout the taxing district. j. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market value of the property as multiplied by the state mandated ratio and determined by the State Tax Equalization Board. k. The assessment lacks uniformity. 1. The assessment is discriminatory. m. The assessment is otherwise unjust and inequitable. WHEREFORE, Petitioner requests this Honorable Court to reverse the Decision of the Cumberland County Board of Assessment Appeals, reduce the assessment and thereafter make all necessary orders and decrees to effectuate said Decision. TES, P.C. B+2outh F Vnk GEN, ESQUIRE 1nStreet P.O. Box 346 Wilkes-Barre, PA 18703-0346 (570) 820-3332 VERIFICATION I, Francis J. Hoegen, Esquire, verify that the statements made in the foregoing Petition are true and correct to the best of my knowledge, information and belief and I am authorized to execute this Verification on behalf of the Petitioner. I understand that the statements therein are made subject to the penalties of 18 PA. C.S.A. §4904 relating to unsworn falsification to authorities. DATE: ?' '?? 7 /0 J. HOEGEN, ESQUIRE AttonVy I.D.#55667 HOEGEN & ASSOCIATES, P.C. 152 South Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 (570) 820-3332 EXHIBIT "A" Cum'3e,rlane County Board of Assessment Appeals Old Courthouse, First Floor Ono Cou rtho ise Square Garlic le, PA 17013 23001)442-F3-2 FIRST NATIONAL BANK C/D FRANCIS J. HOEGEN, $SQ 152 S. FRANKLIN STREET WI:LKES-BARRE PA 18701 Cumberland County Board of Commissioners Gary Eichelberger, Chairman Richard L. Rovegno, Vice-Chairman Barbara B. Cross, Secretary DE ISION NOTICE - CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS This is your officia' notice of the decision by the Cumberland County Board of Assessment Appeals regarding your appeal of the assessed value of the real property described below. The Board has determined a change or no change in assessed value, as indicated and explained below. MAILING DAZE: 09/1812010 Munic.: 23 - MT HOLLY SPRINGS BORO School: 3 - CARLISL'9 AREA SD Loca t:.on : 1 N BALTIMORE AVENUI3 & 2 WICST PINE STREE'.' LAND LESS TKAN 1 ACME Taxable Property Property Type: CB Commercial • Bank Parcel Identifier: 23-32-2336-226. Effective for Tax Year: 2011 FAIR MARKET APPEALED BOARD DECISION ASSESSED VALUE ASSESSED VALUE Land 37,500 37,500 Buildings 357,500 357,500 TOTAL 395,000 395,000 CLEAN AND GREEN Land NOT NOT Buildings APPLICABLE APPLICABLE TOTAL Tax Status Taxable Taxable Clean and Green Status DECISION: Denied - No Change. As of September 13, 2010 the Board of Assessment Appeals and/or one of its Auxiliary Boards has issued the above decision regarding your formal assessment appeal. This is your final notice. If you are not satisfied with this decision, you may appeal to the Cumberland County Court of Common Pleas within 30 days from the date of this notice. cc: Secretary of Municipality Secretary of School District Ed "-chorpp, Solicitor FIRST NATIONAL BANK Francis J. Hoegen, Esquire/55667 HOEGEN & ASSOCIATES, P.C. 152 South Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 (570) 820-3332 ATTORNEY FOR PETITIONER FIRST NA'T'IONAL BANK/ PNC REALTY SERVICES, Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY CIVIL ACTION - LAW VS. CUMBERLAND COUNTY BOARD of ASSESSMENT APPEALS, CUMBERLAND COUNTY, MT. HOLLY SPRINGS BORO and CARLISLE AREA SCHOOL DISTRICT, NO. OF 2010 Respondents CERTIFICATE OF SERVICE I, Francis J. Hoegen, Esquire, hereby certify that on the 601 day of , 2010,1 served a copy of the Petition for Appeal by First Class United States Mail, postage prepaid addressed to: SOLICITOR, CUMBERLAND COUNTY STEPHEN D. TILEY, ESQUIRE 1 COURTHOUSE SQUARE Solicitor, CUMBERLAND COUNTY CARLISLE, PA 17013 BOARD OF ASSESSMENT APPEALS 5 SOUTH HANOVER STREET CARLISLE, PA 17013 KEITH BRENNEMAN, ESQUIRE JAMES D. FLOWER, JR., ESQUIRE Solicitor, MT. HOLLY SPRINGS BOROUGH Solicitor, CARLISLE AREASCHOOL DISTRICT 44 WEST MAIN STREET 26 WEST HIGH STREET MECHANICSBURG, PA 17055 CARLISLE, PA 17013 BY: 152 S#AN F64Xkli P.O. Box 346 Wilkes-Barre, PA (570) 820-3332 TEN, ESQUIRE Street 18703-0346 UTax Appeals\PNC Bank\Cumberland\Petition.23-32-2336-226.Doe sE~ 2 s zoo Francis J. Hoegen, Esquire/55667 HOEGEN & ASSOCIATES, P.C. 152 South Franklin Street c P.O. Box 346 ~Q~~ ~~T ~' Wilkes-Barre, PA 18703-0346 CUMBERI. ~. (570) 820-3332 ~ ~ fir! ATTORNEY FOR PETITIONER FIRST NATIONAL BANK/ IN THE COURT OF COMMON PLEAS PNC REALTY SERVICES, OF CUMBERLAND COUNTY Petitioner CNIL ACTION -LAW vs. . CUMBERLAND COUNTY BOARD of ASSESSMENT APPEALS, CUMBERLAND COUNTY, MT. HOLLY SPRINGS BORO NO. ~a~~F 2010 and CARLISLE AREA SCHOOL DISTRICT, Respondents ORDER AND NOW, this 1 S day of Q ~~ , , 2010, upon the attached Petition and for good cause shown, it is hereby ordered and decreed that the matter be scheduled for hearing on ao_ _ , 2010. c~Q ~ ~~ a . rn ..~ ~ C''~u~ ~ ~~ BY THE COURT: ~~~o ~O i L:\Tax Appeals\PNC Bank\Cumberland\Order ~,; _; ~: ~~~-f '~ 1 Gf: ' ~ w ~. ~7 - Fs .} .~~; r~-.~ c c~ ,~ ~ ..~ { ~.~ ..rii. r~~ _~- ~~~ ..~ ~_ -~- "f ~ ~'~ ~, -- ~:~ °W.Jy --cam © /~-y~ .^"4 \ J ,~ n-~ ~:~ ~; 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 FIRST NATIONAL BANK/ : IN THE COURT OF COMMON PLEAS PNC REALTY SERVICES, : OF CUMBERLAND COUNTY, : PENNSYLVANIA VS. Petitioner CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 6216 OF 2010 2 r. `. , ASSESSMENT APPEALS, . _ CUMBERLAND COUNTY, L HOLLY SPRINGS BORO AND MT STj . _ '* CARLISLE AREA SCHOOL DISTRICT, aMy y " DI L-i Respondents r Y-, ia.yP Parcel No. 23-32-2336-226 PRAECIPE TO THE PROTHONOTARY: Please enter my appearance on behalf of the Respondent, Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: /6 &, Respectfully submitted, ?-2 By Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.13132318 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 FIRST NATIONAL BANK/ : IN THE COURT OF COMMON PLEAS PNC REALTY SERVICES, : OF CUMBERLAND COUNTY, : PENNSYLVANIA Petitioner VS. : CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 6216 OF 2010 ASSESSMENT APPEALS, CUMBERLAND COUNTY, MT. HOLLY SPRINGS BORO AND CARLISLE AREA SCHOOL DISTRICT, Respondents Parcel No. 23-32-2336-226 M W TIF M r_, ANSWER C, =? AND NOW, comes the Cumberland County Board of Assessment Apt., ItS c ; 0 attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor f6rex7,3 = Matters, and files this Answer to the "Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals," of which the following is statement: 1-8. Admitted. 9. Denied. The averments of this paragraph, and each of its sub-lettered paragraphs, set forth conclusions of law to which no responsive pleading is required. WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying Petitioner's appeal or, in the alternative, fixing the fair market value of the property in such amount as the Court may seem just and proper. Dated: Respectfully submitted, Stephen 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. 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. ?? Q) ( K/? Dated: /Il ?? /'erj ?/U Cath S. Waters, Assessment Supervisor 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 Carlisle, Pennsylvania 17013 Fax.: 717-243-6441 FIRST NATIONAL BANK/ : IN THE COURT OF COMMON PLEAS PNC REALTY SERVICES, : OF CUMBERLAND COUNTY, : PENNSYLVANIA VS. Petitioner : CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 6216 OF 2010 ASSESSMENT APPEALS, CUMBERLAND COUNTY, MT. HOLLY SPRINGS BORO AND CARLISLE AREA SCHOOL DISTRICT, Respondents Parcel No. 23-32-2336-226 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: Francis J. Hoegen, Esquire HOEGAN & ASSOCIATES, P.C. Attorney for Petitioner 152 South Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 Tel. No. (570-820-3332 Keith O. Brenneman, Esquire SNELBAKER & BRENNEMAN Solicitor for Mt. Holly Springs Boro W. Main Street P.O. Box 318 Mechanicsburg, PA 17055 James D. Flower, Jr., Esquire FLOWER LAW OFFICE Solicitor for Carlisle Area Schoo144 School District 10 West High Street Carlisle, PA 17013 Date: 17110u, 1,4 / oWiD Ste en . Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.02318 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 Carlisle, Pennsylvania 17013 Fax.: 717-243-6441 FIRST NATIONAL BANK/ : IN THE COURT OF COMMON PNC REALTY SERVICES, : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA Petitioner VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, MT. HOLLY SPRINGS BORO AND CARLISLE AREA SCHOOL DISTRICT, CIVIL ACTION - LAW NO. 2010- 6216 Respondents Parcel No. 23-32-2336-226 Real Estate . Assessment Appeal AND NOW, this day of December, 2010, upon representation by Stephen D. Tiley, Esquire, that the parties have agreed to a general continuance of the above captioned matter, the hearing previously scheduled for December 20, 2010 is cancelled and the case is continued generally at the call of any party . rrancis J. Hoegen, Esquire r-? C:) ?ephen D. Tiley, Esquire 71 ~~+ ,,-Keith O. Brenneman, Esquire ETICo ca "a Fri-- -- , ?dmes D. Flower, Jr., Esquire r~- c a j rn ? ? F CD `' - -} co - -? t>`S rna.t /o 2 17 - ' , 0 - 16- Francis J. Hoegen, Esquire/55667 HOEGEN & ASSOCIATES, P.C. 152 South Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 (570) 820-3332 ATTORNEY FOR PETITIONER FIRST NATIONAL BANK/ PNC REALTY SERVICES, Petitioner vs. CUMBERLAND COUNTY BOARD of ASSESSMENT APPEALS, CUMBERLAND COUNTY, MT. HOLLY SPRINGS BORO and CARLISLE AREA SCHOOL DISTRICT, Respondents IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY C) =^ CIVIL ACTION -LAW CO - - r ri " M ?? ? pC7 NO. 6216 of 2010 Q r? ?° r, J t 4 --? RAN PRAECIPE TO WITHDRAW AND SUBSTITUTE COUNSEL TO THE PROTHONOTARY OF CUMBERLAND COUNTY: Please withdraw the appearance of Francis J. Hoegen, Esquire, and the law firm of Hoegen & Associates, P.C. and enter the appearance of Bruce Stavitsky, Esquire and the law firm of Stavitsky & Associates, LLC on behalf of the Respondents in the above-referenced matter. Respectfully submitted, W BY: HOI)Q/& ASSOCIATES, PC 152 uth Franklin Street Wilkes-Barre, PA 18701 (570) 820-3332 Entering BY: S AVITSKY 1 Clifton, NJ 070 (973) 594-9292 OCIATES, LLC A John G. French, Esquire Attorney for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, PA 17013 Attorney I.D. No. 90788 APPEAL OF CCNB BANK, NA/ PNC REALTY SERVICES, Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, MOUNT HOLLY SPRINGS AND THE CARLISLE AREA SCHOOL DISTRICT, Respondents MUNICIPALITY: MOUNT HOLLY SPRINGS Parcel No. 23-32-2336-226 Tel.: 717-759-5297 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 2 -t3 rnco rn 73 r- > D cp NO. 10-6216 CIVIL TE> REAL ESTATE TAX ASSESSMENT APPEAL PRAECIPE FOR WITHDRAWAL/ENTRY OF APPEARANCE PURSUANT TO PA. R.CIV.P.1012(b) Please withdraw my appearance on behalf of the Appellee Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: ,r77 / l / •,,Z9// 817569.1 Respectfully submitted, By '�' ae, 4 4 Stephen D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 Please enter my appearance on behalf of the Appellee Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: 57 /2 %47 Respectfully submitted, By Jo G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, PA 17013 (717) 759-5297 Supreme Court I.D. # 90788 APPEAL OF CCNB BANK, NA/ PNC REALTY SERVICES, Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, MOUNT HOLLY SPRINGS AND THE CARLISLE AREA SCHOOL DISTRICT, Respondents MUNICIPALITY: MOUNT HOLLY SPRINGS Parcel No. 23-32-2336-226 : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA NO. 10-6216 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL CERTIFICATE OF SERVICE I hereby certify that on May 12, 2014, a true and correct copy of the foregoing Praecipe for Withdrawal/entry of Appearance, Pursuant to Pa. R.Civ.P. 1012(b) was served by means of United States mail, first class, postage prepaid, upon the following: Francis J. Hoegen, Esquire HOEGEN & ASSOCIATES, LLC Attorney for Petitioner 152 South Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 Keith O. Brenneman, Esquire SNELBAKER, BRENNEMAN, P.C. Solicitor for Hampden Township 44 W. Main Street P.O. Box 318 Mechanicsburg, PA 17055-6249 Philip H. Spare, Esquire STOCK AND LEADER Attorney for Big Spring Area School District 221 W. Philadelphia Street, Suite E-600 York, PA 17401 hn G. French, Esquire