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HomeMy WebLinkAbout10-6248Robert W. Hallinger Attorney I.D. No. 37066 Appel & Yost LLP 33 N. Duke Street Lancaster PA 17602 717-394-0521 Attorneys for Appellant 20}t?5F?3? .` PE NN IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA BCC SHIPPENSBURG REALTY, LLC Appellant, Real Estate Tax Assessment Appeal No. IO - W X l.:iy?ITarm vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee. PETITION ONAPPEAL FROM TAX ASSESSMENT Appellant BCC SHIPPENSBURG REALTY, LLC, pursuant to 72 Pa. C.S. Section 5020- 518.1 and other applicable statutory authority, hereby appeals from the determination of the CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, dated September 1, 2010, concerning assessment of real property of Appellant located at 129 Walnut Bottom Road in Shippensburg Township, Property Parcel ID # 36-12-0320-031, and in support thereof avers the following: 1. Appellant BCC SHIPPENSBURG REALTY, LLC is a limited liability company, with a business address c/o National Tax Search, 303 East Wacker Drive, Suite 850, Chicago, IL 60601-5201. 1 ?$a.DO ?Q 111TH/ 61' 40515 e* a OV79 2. Appellant is the owner of a 62-bed assisted living facility situated on 3.07 acres of land located at 129 Walnut Bottom Road in Shippensburg Township, Cumberland County, Pennsylvania (the "Property"). 3. The Property is located in the municipality of Shippensburg Township, which has an office address of P.O. Box 219, Shippensburg, PA 17257. 4. The Property is located in Shippensburg Area School District, which has an office address of Administration Building, 317 N. Morris Street, Shippensburg, PA 17257. 5. Appellant filed timely appeals with the Board of Assessment Appeals for the 2011 tax year concerning the Property, which the Board originally assessed at an assessed value of $4,755,700, which represents 100% of market value. 6. A hearing on Appellant's appeal was held before the Board of Assessment Appeals on August 30, 2010. By a Decision Notice with a mailing date of September 1, 2010, the Board of Assessment Appeals refused to change the assessment of the aforesaid Property. A true and correct copy of the Board's Decision Notice is attached hereto as Exhibit "A". 7. The assessment made by the Board of Assessment Appeals is improper, unjust and illegal because the assessed value is excessive in that it (1) maintains a fair market value of $4,755,700 for the Property and the net income generated by this property establishes a lesser market value; and (2) the assessed value of $4,755,700 is based upon 66 units as stated in the assessment records for the Property, but the actual number of licensed units is 62. 8. For the foregoing reasons, Appellant is aggrieved by the action of the Cumberland County Board of Assessment Appeals. 2 WHEREFORE, Appellant requests the Honorable Court to hear and determine this appeal and to make such changes in the aforementioned assessment as may be right and proper. Respectfully submitted, APPEL & YOST LLP By: obert W. Hallinger, Esq. PA Court I.D. # 37066 Attorney for Appellant 33 North Duke Street Lancaster PA 17602 (717) 394-0521 3 VERIFICATION Robert W. Hallinger, Attorney for Appellant, hereby verifies that the facts set forth in the foregoing Petition on Appeal from Tax Assessment are true and correct to the best of his knowledge, information and belief, based upon discussions with representatives of the owner/operator. Appellant is outside the jurisdiction of the Court and its verification could not be obtained within the time allowed for filing this pleading. This verification is made by counsel pursuant to Pa. R.C.P. Rule 1024(c), and a substituted verification by representatives of Appellant will be filed in due course. I understand that this verification is subject to the penalties of 18 Pa.C.S.A. Section 4904, relating to unsworn falsification to authorities for any false statements made herein. Robert W. Hallinger Date: 9-29 /0 4 Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 36000750-F3-2 BCC SHIPPENSBURG REALTY LLC C/O ROBERT W HALLINGER, ATTY 33 NORTH DUKE STREET Cumberland County Board of LANCASTER PA 17602 Commissioners Gary Eichelberger, Chairman Richard L. Rovegno, Vice-Chairman Barbara B. Cross, Secretary : • • : • • ' • • • " • VI X44 64 • 15919 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: 09/01/2010 Manic.: 36 - SHIPPENSBURG TOWNSHIP School: 7 - SHIPPENSBURG AREA SD Location: 129 WALNUT BOTTOM ROAD OUTLOOK POINTE LOT 19 PB 76 PG 67 Taxable Property Property Type: CS Commercial - General(Grp 5) DECISION: Denied As of August 30, Auxiliary Boards appeal. - No Change. 2010, the Board has issued the Parcel Identifier: 36-12-0320-031. Effective for Tax Year: 2 011 FAIR MARKET APPEALED BOARD DECISION ASSESSED VALUE ASSESSED VALUE Land 460,500 460,500 Buildings 4,295,200 4,295 ' 200 TOTAL 4,755,700 4,755,700 CLEAN AND GREEN Land NOT NOT Buildings APPLICABLE APPLICABLE TOTAL Tax Status Taxable Taxable Clean and Green Status of Assessment Appeals and/or one of its above decision regarding your formal assessment 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 BCC SHIPPENSBURG REALTY LLC Exhibit "A" Robert W. Hallinger Attorney I.D. No. 37066 Appel & Yost LLP 33 N. Duke Street Lancaster PA 17602 717-394-0521 Attorneys for Appellant l+..r rv~.r~t-n~rU l~lJl1(V ~ i~ PE~~t~SYL~IAMlA ~J~ ll~~~ . ,~~~i 't iV i C Cf; ; i.~ °~ ~;~3I1~ 3 t~ ~ ~, i"ii5~ Ll~~i'i 3 1 r ~ ar c t taa rx IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA BCC SHIPPENSBURG REALTY, LLC Appellant, vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee. Real Estate Tax Assessment Appeal No. 10-6248 Civil Term AFFIDAVIT OF SERVICE Commonwealth of Pennsylvania County of Lancaster } } ss: } On this 13`h day of October 2010, personally appeazed before the undersigned Notary Public duly authorized to administer oaths, Robert W. Hallinger, Esq., of Appel & Yost LLP, who being duly sworn according to law, does depose and say that: I am the attorney for the Appellant in the herein action and, pursuant to Pa.R.C.P. 403, I served the Cumberland County Assessment Office, Attorney Stephen D. Tiley, County Solicitor Edwazd L. Schorpp, Shippensburg Township, and Shippensburg Area School District with a copy of the Petition on Appeal from Tax Assessment in the herein action by mailing them No. 10-6248 a copy thereof by certified mail, return receipt requested, on October 4, 2010. The signed and dated Return Receipt Cards are marked "Exhibit A" and attached hereto. By: Sworn and subscribed before me this 13`" day of October 2010. Notary ublic C0141y[ONWBALTS QF Pffi~1NSY1.v,~Nlp. xarAxtAt ssni. DOAO~IHY A 8R1~R, NOTARY PUBLtC LANCASTBR CITY, L~-NCASTBR COUNTY lyly C01~D~ON BXPIIIBB 01, 2014 APPEL & Y LLP Robert W. Hallinger Attorneys for Appellant I.D. No. 37066 33 N. 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Pt3 Fdm 3411, Febnart- 200~t t)orrraaMs lwrr 1~Modpt taaa>see~~e~o Exhibit "A" 5 BBC SHIPPENSBURG REALTY, LLC, Appellant vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA c 2 CIVIL ACTION -LAW NO. 10-6248 CIVIL ~~ , D~ ~ xo REAL ESTATE TAX ASSESSMENT A1L ::- -~ N IN RE: PETITION ON APPEAL FROM TAX ASSESSMENT ~ RULE TO SHOW CAUSE AND NOW, this i6' ` day of October, 2010, upon consideration of the foregoing petition, it is hereby ordered and decreed as follows: a rn~ ..fl ~ ©° --lp s--t c~-,~ s ~~ ~~ n -< 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; 3. the petition shall be decided under Pa. R.C.P. No. 206.7; 4. argument is set for December 29, 2010, at 1:30 p.m. in Courtroom Number 4; and 5. notice of the entry of this order shall be provided to all parties by the petitioner. BY THE COURT, ~- _, T. £- ~_ /J ~ -; C> ~.i Kevi .Hess, P. J. ~1 ~; c-~ ~ V o -~ //~~ r= l.:O~l ES' z -- /''Yi,.d C c ~~~ ~~~ ~~~/S/!d `~ .-_ fI Mrl t I } 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 BBC SHIPPENSBURG IN THE COURT OF COMMON PLEAS REALTY, LLC OF CUMBERLAND COUNTY, PENNSYLVANIA VS. Appellant : CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS;, Appellee Parcel No. 36-12-0320-031 : NO. 10-6248 CIVIL REAL ESTATE TAX ASSESSMENT : APPEAL ANSWER AND NOW, comes the Cumberland County Board of Assessment Appeals, Appellee, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the "Petition on Appeal from Tax Assessment," of which the following is statement: 1. Admitted. 2. Admitted in part. Denied in part. It is admitted that the property under appeal, which is Cumberland County Tax Parcel No. 36-12-0320-031, is a 3.07 acre tract of land located at 129 Walnut Bottom Road in Shippensburg Township, Cumberland County, Pennsylvania, and upon which is operated an assisted living, independent living, or nursing type residential facility. The numbers of beds licensed, or located at the property, is outside of the knowledge of the Appellee. Strict proof at trial its demanded'. 3. Admitted. 4. Admitted. 5. Admitted. By way of further Answer, this appeal emanates from the year '2010 Countywide reassessment, effective for tax years beginning 2011, for which the assessment equals 100% of year 2010 fair market value. 6. Admitted. 7. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. By way of further Answer, the averments of paragraph 2 of this Answer are incorporated herein by reference thereto. 8. Denied. The averments of this paragraph 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, By 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. Dated: ?? Bonnie M. Mahoney, Chief Assessor b 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 BBC SHIPPENSBURG IN THE COURT OF COMMON PLEAS REALTY, LLC OF CUMBERLAND COUNTY, PENNSYLVANIA Appellant VS. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 10-6248 CIVIL ASSESSMENT APPEALS, Appellee REAL ESTATE TAX ASSESSMENT APPEAL Parcel No. 36-12-0320-031 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: Robert W. Hallinger, Esquire APPEL & YOST, LLP Attorney for Appellant 33 North Duke Street Lancaster, PA 17602 Tel. No. (717) 394-0521 James M. Robinson, Esquire TURO LAW OFICES Solicitor for Shippensburg Township 28 South Pitt Street Carlisle, PA 17013 Date: ; David P. Andrews, Esquire ANDREWS BEARD Solicitor for Shippensburg Area School District P.O. Box 1311 Altoona, PA 16603 Stephen 6. 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.32318 Attorney for Cumberland County l3oard of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax: 717-243-6441 BBC SHIPPENSBURG IN THE COURT OF COMMON PLEAS REALTY, LLC OF CUMBERLAND COUNTY, PENNSYLVANIA Appellant Vs. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 10-6248 CIVIL ASSESSMENT APPEALS, Appellee REAL ESTATE TAX ASSESSMENT APPEAL Parcel No. 36-12-0320-031 . PRAECIPE n TO THE PROTHONOTARY: Please enter my appearance on behalf of the Appellee, Cumberland County Board of Assessment Appeals, in the above captioned matter. L)ated: 11'6q4 Respectfully submitted, r y?-r 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 i 5 South Hanover Street Tel: 717-243-5838 Carlisle, Pennsylvania 17013 Fax: 717-243-6441 BBC SHIPPENSBURG IN THE COURT OF COMMON PLEAS REALTY, LLC OF CUMBERLAND COUNTY, PENNSYLVANIA Appellant VS. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ; NO. 10-6248 CIVIL ASSESSMENT APPEALS, Appellee : REAL ESTATE TAX ASSESSMENT APPEAL Parcel No. 36-12-0320-031 MOTION TO VACATE RULE TO SHOW CAUSE AND SET HEARING DATE AND NOW, comes the Cumberland County Board of Assessment Appeals, Appellee, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Motion to Vacate Rule To Show Cause and Set Hearing Date, of which the following is statement: 1. This assessment appeal involves an assisted living facility located in Shippensburg Township, Cumberland County, Pennsylvania, and being Tax Parcel No. 36-12-0320-031. On September 30, 2010 taxpayer filed a "Petition on Appeal from Tax Assessment." On October 18, 2010 the Court issued a Rule to Show Cause upon the Cumberland County Board of Assessment Appeals to show cause why the taxpayer is not entitled to the relief requested. The Rule furthermore ordered that the Petition be decided under Pa R.C.P. No. 206.7, and set argument for December 29, 2010. 2. The Rule also required that Respondent file an Answer within 20 days of service, and Respondent filed an Answer on November 8, 2010. 3. The Petition does not request a reduction in assessment to a specific amount. The Petition only states that the assessment and fair market value set by the Board of Assessment Appeals is too high. Respondent respectfully suggests, therefore, that while Respondent could be required to show cause why the market value is at or greater to the assessment fixed by the Board of Assessment Appeals, it is possible for the Respondent to agree that the value is less than the amount fixed by the Board, but still higher than whatever amount the taxpayer believes is proper. It is impossible to ascertain taxpayer's opinion of value from the Petition. It is also possible for the evidence to show that the market value of a property is in excess of the prior assessment, and in such an instance Respondent, instead of showing that the taxpayer was not entitled to a reduction, should be permitted to prove an increase in value. 4. Appeals to Court from the Board of Assessment Appeals are de novo and after the Assessment Office places its assessment record into evidence, the burden of proof shifts to the taxpayer to prove by competent and credible evidence that that assessment is not valid. Green v. Schuylkill County Board of Assessment Appeals, 565 Pa 185 772 A2d 419 (Pa. 2001). In assessment appeals, the Rules of Civil Procedure are not applicable and the Court may direct its own procedure for the case. In .Re: Appeal of the Borough of Churchill, 525 Pa. 80, 575 A2d 550 (Pa. 1990). 5. Respondent, for commercial properties, usually engages the services of an independent appraiser to prepare an appraisal report and provide expert testimony at the hearing. Respondent is just now contacting the other taxing bodies, who in this instance were not served. Those other taxing bodies may choose to intervene in this case, and whether or not they intervene, may participate in the selection of the appraiser and any settlement negotiations. This process will take several' months. 6. In this instance, Respondent believes, and therefore avers, that the taxpayer has also not had an appraisal prepared and that this process will take several months as well. r- 7. Respondent respectfully submits that the parties are unlikely to be in a position to argue the value of the property on December 29, 2010, and that a de novo Hearing on the fair market value of the property should proceed any argument. 8. Respondent had sought the concurrence of counsel for the taxpayer and their response was that they: Do not concur in this Motion. WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order vacating the Rule to Show Cause dated October 18, 2010 and setting a Hearing date for a time in March of 2011, or later, in order to allow the parties time to prepare expert testimony. Dated: ? - ??? Respectfully submitted, Ste0en . Tiley, Esquire Assistant Cumb. Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 BBC SHIPPENSBURG REALTY, LLC IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Appellant VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CIVIL ACTION - LAW NO. 10-6248 CIVIL Appellee Parcel No. 36-12-0320-031 REAL ESTATE TAX ASSESSMENT APPEAL ORDER AND NOW, this !6 day of November, 2010, upon consideration of the foregoing Motion to Vacate Rule to Show Cause and Set Hearing Date, the Rule to Show Cause dated October 18, 2010 is vacated, the argument set for December 29, 2010 is cancelled, and the Hearing in the above captioned matter is scheduled for j av, , 2011, at 1%36 a.m. in Courtroom No. 4. By The Court -';?e ; 144 Kevin A. ess, P.J. / cc: S hen D. Tiley, Esquire Cl) c r.a o O obert W. Hallinger, Esquire ?? _ ? ' M N? C) c Fr :;Ov S /Yt? 6 o o , = o y z 4? M cn ON "? 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. Penn lvania 17013 Fax 717 243 6441 BCC SHIPPENSBURG IN THE COURT OF COMMON PLEAS REALTY, LLC OF CUMBERLAND COUNTY, PENNSYLVANIA Appellant Vs. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 10-6248 CIVIL ASSESSMENT APPEALS, " Appellee REAL ESTATE TAX ASSESSI.c TN APPEAL r- Parcel No. 36-12-0320-031 ORDER - its Ma`(ed 31 itI i1 D96 AND NOW, this /4 f4 day of March, 2011, upon representation by Stephen D. Tiley, Esquire, counsel for the Appellee, that the parties have agreed to a general continuance of the above captioned matter, the hearing previously scheduled for March 24, 2011 is cancelled, and the case is continued generally at the call of any party. By the Court, S DT/tl cc: `Robert W. Hallinger, Esquire ?Stephen D. Tiley, Esquire Kevin , ess P. J. Stephen D.Tiley, Esquire Supreme Court No.32318 Special Counsel for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle—.Pennsylvania 17013 Fax.:717-243-6441 BCC SHIPPENSBURG IN THE COURT OF COMMON PLEAS REALTY, LLC OF CUMBERLAND COUNTY, PENNSYLVANIA Appellant vs. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 10-6248 CIVIL ASSESSMENT APPEALS, Appellee REAL ESTATE TAX ASSESSMENT APPEAL Parcel No. 36-12-0320-031 C,o)r, flo C STIPULATION AND JOINT MOTION FOR AGREED ORDER > *1 N) AND NOW,this It day of 114 -if-Y 2013,it is < hereby Agreed and Stipulated by and between the Appellant,BCC Shippensburg Realty, LLC,by its attorneys,Appel,Yost,LLP; Appellee,Cumberland County Board of Assessment Appeals and County of Cumberland,by Stephen D.Tiley,Esquire,Special Counsel; Interested Party,Shippensburg Area School District,by its attorneys,Andrews & Beard; and Interested Party, Shippensburg Township, by its attorneys,James R. Robinson,Esquire; as follows: 1. Appellant,BCC Shippensburg Realty,LLC,filed a "Petition on Appeal from Tax Assessment" on September 30,2010. The Court,inter alia,entered a Rule to Show Cause on October 18,2010. Pursuant to a Motion to Vacate Rule to Show Cause filed by Appellee,on November 10,2010,the Court,by Kevin A. Hess,P.J.,entered an Order vacating the Rule to Show Cause and scheduling a hearing for March 24,2011. By Order of Kevin A. Hess,P.J.,dated March 10,2011,the hearing was cancelled and the matter was continued generally at the call of any party. The parties have now settled this case. BCC Shippensburg Realty,LLC Assessment Appeal Page I of 5 2. This assessment appeal relates to market value as of April 12,2010,the date the appeal was originally filed before the Board of Assessment Appeals,and year 2011,and subsequent years,taxes. 3. The property which is the subject of this appeal is known as the Outlook Point(Eimcroft) assisted living facility situate at 129 Walnut Bottom Road in Shippensburg Township,Cumberland County,Pennsylvania. The property is licensed for 62 beds. The property is further identified as Cumberland County Tax Parcel Number 36-12-0320-031. The said property is referred to herein as the "Property." 4. The property was originally assessed for a total fair market value,and assessment,in year 2010,of$4,755,700. The Board of Assessment Appeals affirmed that value. The parties stipulate that the total fair market value of the property as of the date the original appeal was filed before the Board of Assessment Appeals,to wit: April 12,2010,and for all subsequent years,is $4,467,472. 5. As a result of the year 2010 Cumberland Countywide reassessment,the Predetermined Ratio is 100%© of year 2010 value. This appeal is automatically a continuing appeal for subsequent years. There is no Common Level Ratio applicable to the year 2011 or 2012 taxes. The parties further stipulate that the assessment applicable for taxes billed in years 201 land 2012,shall be $4,467,500(rounded). This appeal is automatically a continuing appeal for subsequent years. The Common Level Ratio published in the summer of 2012 applicable to year 2013 taxes,for Cumberland County, is 100.6%. Applying the said Common Level Ratio to the stipulated fair market value results in an assessment for taxes first billed in year 2013 of$4,494,300 (rounded). The assessment of$4,494,300 shall continue in this amount for future years,until changed as provided by law. BCC Shippensburg Realty,LLC Assessment Appeal Page 2 of 5 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. 7. The assessed value of$4,467,500 shall be implemented beginning with year 2011 County and municipal taxes,and ending with 2012/13 school real estate taxes. The said assessment of$4,494,300 shall be implemented beginning with year 2013 County and Municipal taxes,and beginning with 2013/14 School real estate taxes. The said assessment of$4,494,300 shall be effective for tax years beginning on and after January 1,2013 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 any appropriate refunds. The parties expressly stipulate that any overpayment of taxes as a result of this Stipulation shall be refunded to the Taxpayer/Appellant,rather than only credited to future taxes. The parties further stipulate that they will pay such refunds within 90 days of the date of the final Order implementing this Stipulation. 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 BCC Shippensburg Realty,LLC Assessment Appeal Page 3 of 5 client or clients and that he/she has specifically been authorized to enter into this Settlement Stipulation by his/her client or clients. Dated: Respectfully submitted, BCC SHIPPENSBURG REALTY,LLC By Robert W. Hallinger,Esquire Attorney for Appellant Appel & Yost,LLP Thirty Three North Duke Street Lancaster,Pa 17602 Tel No. (717) 394-0521 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY OF CUMBERLAND • �/ By. Esquire Special Counsel for Board df Assessment Appeals Frey and Tiley 5 South Hanover Street Carlisle,PA 1701.3 Tel. No. (717) 243-5838 Supreme Court ID#32318 BCC Shippensburg Realty,LLC Assessment Appeal Page 4 of 5 SHIPPENSBURG AREA SCHOOL DIST. By: David P.Andrews,Esquire Attorney for Shippensburg Area School Dist. Andrews & Beard P.O. Box 1311 Altoona,PA 16603 SHIPPENSBURG TOWNSHIP BJai a �Rl Ro binso Esquire Att for Shipp nsburg Township Turo Law Offices 28 South Pitt Street Carlisle,PA 17013 BCC Shippensburg Realty,LLC Assessment Appeal Page 5 of 5 ' Jr Stephen D.Tiley, Esquire Supreme Court No.32318 Special Counsel for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle Pennsylvania 17013 Fax.:717-243-6441 , BCC SHIPPENSBURG . IN THE COURT OF COMMON 4EAg --{ REALTY,.LLC OF CUMBERLAND COUNTY'C'Q M r -r� PENNSYLVANIA =ro �r Appellant cn C ` VS. CIVIL ACTION - LAW - c- CUMBERLAND COUNTY BOARD OF NO. 10-6248 CIVIL ASSESSMENT APPEALS, Appellee REAL ESTATE TAX ASSESSMENT APPEAL Parcel No. 36-12-0320-031. ORDER AND NOW, this day of MAY 2013, upon Stipulation and Joint Motion for Agreed Order it is Decreed and Stipulated that the fair market value of the property which is the subject of this appeal as of the date of the original Petition to the Cumberland County Board of Assessment Appeals, to wit: April 12, 2010, and subsequent years, is $4,467,472. As a result of the year 2010 Cumberland Countywide reassessment, the Predetermined Ratio is 100% of 2010 fair market value. The Common Level ratio is not applicable to the tax years 2011 and 2012. The assessment of the property for 2011,County and municipal taxes through year 2012/13 school real estate taxes, shall be $4,467,500. The Common Level Ratio published in the summer of 2012 of 100.6% is applicable to tax years beginning January 1,2013. For 2013 County and municipal real estate taxes and 20,13/14 school real estate taxes, the assessment shall be fixed at $4,494,300. The assessment of $4,494,300 shall continue thereafter until revised in accordance with law. The Cumberland County Assessment Office shall allocate the said assessment between land and improvements,and the two parcels,in accordance with the law and procedures of the Cumberland County Assessment Office,and shall instruct the taxing bodies to make any appropriate refunds. Any such refunds shall be paid by the taxing districts to the taxpayer within 90 days of the date of this Order. The said Stipulation and Joint Motion for Agreed Order is incorporated herein. By the Court, J. -' Robert W.Hallin er Esquire g � q Attorney for Appellant Stephen D.Tiley,Esquire Special Counsel for Appellee/Bodrd'of Assessment Appeals David P.Andrews,Esquire Attorney for Shippensburg Area School District James R.Robinson,Esquire Attorney for Shippensburg Township BCC,ShinnPrrchvroRvnity. T.L('—nRnF.R