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HomeMy WebLinkAbout10-62176 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 PNC BANK NA/PNC REALTY SERVICES, Petitioner VS. CUMBERLAND COUNTY BOARD of ASSESSMENT APPEALS, CUMBERLAND COUNTY, CARLISLE BORO 3RD WARD and CARLISLE AREA SCHOOL DISTRICT, Respondents CIVIL ACTION - LAW NO. (Q)1j)F 2010 PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS AND NOW COMES, PNC Bank NA/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. PNC Bank NA/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. 04-22-0483-130. ("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, Carlisle Borough 3?d Ward 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 #04-22-0483-130. as follows: Gam' ? ?gt? ",,,,? L:D - Vrt I CE OF Th 2g 1 c 23 3 'D COULiTY IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY LAND $592,000 IMPROVEMENTS $161,700 TOTAL $753,700 6. On or about June 14, 2010, Petitioner filed an Assessment Appeal with the Cumberland County Board of Assessment Appeals. 7. On September 16, 2010 a hearing was held before the Board. 8. On September 22, 2010 the Board issued a decision denying a reduction in the tax assessment for #04-22-0483-130. 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. Respectfully HOEGEN 814SSOUAM, P.C. BY; FRANCL E$, ESQUIRE 152 South Fran li et 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: ?_ ;5? ?''/a HOEGEN, ESQUIRE #55667 HOEGEN & ASSOCIATES, P.C. 152 South Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 (570) 820-3332 -1 44 rv lk Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 0:001609-F3-2 PNC BANK NA C/O FRANCIS J. HOEGEN, ESQ. 152 S. FRANKLIN STREET WILKES-BARRE PA 18701 I? THIS IS NOT A TAX BILL 1 Cumberland County Board of Commissioners Gary Eichelberger, Chairman Richard L. Rovegno, Vice-Chairman Barbara B. Cross, Secretary .33= mmii:i? This is your official 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 DATE: 09/22/2010 Manic.: 04 - CARLISLE BORO 3RD MRD School: 3 - CARLISLE AREA SD Location: 105 NOBLE BOULEVARD LAND APPRO% 1 ACRE Taxable Property Property Type: CB Commercial - Bank Parcel Identifier: 04-22-0483-130. Effective for Tax Year: 2 011 FAIR MARKET APPEALED BOARD DECISION ASSESSED VALUE ASSESSED VALUE Land 592,000 592,000 Buildings 161,700 161,700 TOTAL 753,700 753,700 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 16, 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 Schorpp, Solicitor PNC BANK NA 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 PNC BANK NA/PNC REALTY SERVICES, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY Petitioner vs. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD of ASSESSMENT APPEALS, CUMBERLAND COUNTY, CARLISLE BORO 3RD WARD NO. OF 2010 and CARLISLE AREA SCHOOL DISTRICT, Respondents CERTIFICATE OF SERVICE I, Francis J. Hoegen, Esquire, hereby certify that on the AII_V?day of 2010, I 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 14ANOVER STREET CARLISLE, PA 17013 EDWARD L. SCHORPP, ESQUIRE Solicitor, CARLISLE BOROUGH 35 SOUTH THRUSH DRIVE CARLISLE, PA 17103 JAMES D. FLOWER, JR., ESQUIRE Solicitor, CARLISLE AREASCHOOL DISTRICT 26 WEST HIGH STREET CARLISLE, PA 17013 BY: FRANP&4.WEGEN, ESQUIRE 152 S uth Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 (570) 820-3332 LATax AppealslPNC BanklCutnberlandlPetition.04-22-0483-130,.Doc 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 ~6~3~ !\ t ~ pp,,~ ., .~eJi ~ 1i' .datLJ r `I a "• ,~ SEP 2 9 201Q PNC BANK NA/PNC REALTY SERVICES, Petitioner vs. CIVIL ACTION -LAW CUMBERLAND COUNTY BOARD of ASSESSMENT APPEALS, CUMBERLAND COUNTY, CARLISLE BORO 3'~' WARD NO. (j11a' ~ ~ OF 2010 and CARLISLE AREA SCHOOL DISTRICT, Respondents ORDER AND NOW, this ~ ~~ day of - , 2010, upon the attached Petition and for good cause shown, it is hereby ordered and decreed that the matter be scheduled for hearing on ,~ o,~ D ~~.,~ ~~ , 2010! ~C/-'3d ~ ~ m- ~-~ ~ ~ BY THE COURT: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY J. LaTax Appeals\PNC Bank\Cumberland\Order.04-22-0483-130..Doc 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 PNC BANK NA/ : IN THE COURT OF COMMON PLEAS PNC REALTY SERVICES, : OF CUMBERLAND COUNTY, : PENNSYLVANIA Petitioner VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, CARLISLE BORO 3rd WARD AND CARLISLE AREA SCHOOL DISTRICT, Respondents CIVIL ACTION - LAW NO 2010w6217 . Parcel No. 04-22-0483-130 TO THE PROTHONOTARY: PRAECIPE Please enter my appearance on behalf of the Respondent, Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: /6©'p Respectfully submitted, ±-2---v 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.D.02318 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 PNC BANK NA/ : IN THE COURT OF COMMON PLEAS PNC REALTY SERVICES, : OF CUMBERLAND COUNTY, : PENNSYLVANIA Petitioner VS. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 2010-6217 ASSESSMENT APPEALS, CUMBERLAND COUNTY, < On _ r CARLISLE BORO 3rd WARD AND CARLISLE AREA SCHOOL DISTRICT, 4= Respondents Parcel No. 04-22-0483-130 ANSWER AND NOW, comes the Cumberland County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax 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: / -/0 e% / 6 0.1 ??d 91V Respectfully submitted, 40 By Stephen 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: Cat y 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 argyle Pen vania 17013 Fax.: 717-243-6441 PNC BANK NA/ : IN THE COURT OF COMMON PLEAS PNC REALTY SERVICES, : OF CUMBERLAND COUNTY, : PENNSYLVANIA VS. Petitioner CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 2010-6217 ASSESSMENT APPEALS, . CUMBERLAND COUNTY, CARLISE BORO 3rd WARD AND CARLISLE AREA SCHOOL DISTRICT, Respondents Parcel No. 04-22-0483-130 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 Edward L. Schorpp, Esquire Solicitor for Carlisle Boro, 3rd Ward 35 S. Thrush Drive Carlisle, PA 17013 James D. Flower, Jr., FLOWER LAW OFFICES Solicitor for Carlisle Area School District 10 West High Street Carlisle, PA 17013 Date: Stephen . 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 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-WI PNC BANK NA/ : IN THE COURT OF COMMON PLEAS PNC REALTY SERVICES, : OF CUMBERLAND COUNTY, : PENNSYLVANIA Petitioner VS. : CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 2010-6217 ASSESSMENT APPEALS, CUMBERLAND COUNTY, . CARLISE BORO 3rd WARD AND CARLISLE AREA SCHOOL DISTRICT, Respondents Real Estate Parcel No. 0422-0483-130 Assessment Appeal AND NOW, this O 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. ,- Francis J. Hoegen, Esquire ,,,-Stephen D. Tiiey, Esquire .' award L. Schorpp, Esquire /James D. Flower, Jr., Esquire l ?. -'0 tzrn a C-) r%o C] zs cD .:o ..ter ter., J:? 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 PNC BANK NA/ PNC REALTY SERVICES, Petitioner vs. CUMBERLAND COUNTY BOARD of ASSESSMENT APPEALS, CUMBERLAND COUNTY, CARLISLE BORO 3'm WARD and CARLISLE AREA SCHOOL DISTRICT, Respondents IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUT?;Y , CIVIL ACTION - LAW rn c_ -?? rn m - C C < CO ) -n -n _n NO. 6217 of 2010 ` n m . 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 finn of Stavitsky & Associates, LLC on behalf of the Respondents in the above-referenced matter. Respectfully submitted, W BY: Wilkes-Barre, PA 18701 Entering Counse l FrancOth e E uir e HOE AS IATES, PC 152 S anklin. Street (570) 820-3332 B ' G_.*oN, quire STA SKY & A OCIATES, LLC 341 Broa Clifton, NJ 07013 (973) 594-9292 0 C David D. Buell *44, Renee R Simpson Prothonotary o Z 1St Deputy Prothonotary o �., V I-, O .� U �.�4` .fie a,r fi Sohonage, ESQ �y-r Irene E. Morrow Solicitor 1750 2"`'Deputy Prothonotary Office of the Prothonotary Cumberland County, Pennsylvania ID - ig,2h/7 CIVIL TERM ORDER OF TERMINATION OF COURT CASES AND NOW THIS 291H DAY OF OCTOBER, 2013,AFTER MAILING NOTICE OF INTENTION TO PROCEED AND RECEIVING NO RESPONSE-THE ABOVE CASE IS HEREBY TERMINATED WITH PREJUDICE IN ACCORDANCE WITH PA R.C.P.230.2. BY THE COURT, DAVID D. BUELL PROTHONOTARY One Courthouse Square • Suite 100 • Carlisle, PA 17013 • (717)240-6195 • Fax(717)240-6573