Loading...
HomeMy WebLinkAbout10-6550IN RE: APPEAL OF RICHARD J. IN THE COURT OF COMMON PLEAS CANTOR from the decision of the CUMBERLAND COUNTY, PENNSYLVANIA Board of Assessment Appeals of Cumberland County of September 17, 2010, in connection with 3 Tyler Court, McCoy Business Center known as Parcel No. 40-09-0527-045 NO: 10-6550 CIVIL REAL ESTATE TAX ASSESSMENT APPEAL CERTIFICATE OF SERVICE The undersigned counsel certifies that the Petition for Appeal and Proposed Order SAIDIS SULLIVAN LAW 26 West High Street Cazlisle, PA pertaining to Appellant's, Richard J. Cantor, Petition for Appeal has been served upon the following parties by first-class U.S. mail on the date written below: Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, P /A 1/7013 Date: l U (r ~(` ~ ~~ J n E. Kelso, Esq. -~, ~ ~ -~ ~~ f" ~ --~ -~~ ~ G37 ~ {'-' -~'- '-'i 0 "~~ ~~ ~ ~'~ Q-t~ ~ ~ n "~ .. O ....Fr''1 ~-w! _,~ f.l'i , ~ ~' IN RE: APPAL OF RICHARD J. : CANTOR from the decision of thy' Board of Assessment Apps' s of Cumberland Coin of September 17, 2010ti! in connection with 3 Tyler Court, McCoy Business Center known as Pazc~l No. 40-09-0527-045 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 10-6550 CIVIL REAL ESTATE TAX ASSESSMENT APPE~. c -n ~ rn~ ~~ z~ IN RE: APPEAL FROM THE DECISION OF THE ~ r -< ~' ~~ CUMBERLAND COUNTY BOARD OF ASSESSMENT ~ ~ ~~ ORDER = r.~ 0 ---s rv c~ -.~ _~ r~ c..a 0 rn -~ r-- -i p `~" -r'- ~~ :.~ -~- ~~ ~~ ~~ AND'NOW, this Zo day of October, 2010, upon consideration of the foregoing petition, it is hereby o7dered that: 1. A,rule is issued upon the Appellees to show cause why the Appellants are nqt entitled to the relief requested; 2. thie Appellees shall file an answer to the petition within twenty (20) days after the petition is served on the Appellees; 3. a hearing is set for Friday, January 7, 2011, at 1:30 p.m. in Courtroom No. 4, Cumberland County Courthouse, Carlisle, PA.; and 4. notice of entry of this order shall be provided by the Appellant to all interested parties in accordance with Pa.R.C.P. 440. BY THE COURT, ~ ~o .~, A ~-(. ~ • S? ~ Asstrsn w~ Kevin .Hess, P. J. ~~~i. lrL~ ~ ~.aoL~ t~+~tc~' s~~... m~ Cam., `T~~ p ~0~~1 ~~ IN RE: APPEAL OF RICHARD J. CANTOR from the decision of the Board of Assessment Appeals of Cumberland County of September 17, 2010, in connection with 3 Tyler Court, McCoy Business Center known as Parcel No. 40-09-0527-045 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO: 10-6550 CIVIL REAL ESTATE TAX ASSESSMENT APPEAL CERTIFICATE OF SERVICE The undersigned counsel certifies that the Order dated October 20, 2010 pertaining to SAIDIS SULLIVAN LAW 26 West High Street Carlisle, PA Appellant's, Richard J. Cantor, Petition for Appeal from the Decision of the Cumberland County Board of Assessment has been served upon the following parties by first-class U.S. mail on the date written below: Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 South Middleton Township 520 Park Drive Boiling Springs, PA 17007 South Middleton School District 4 Forge Road Boiling Springs, PA 17007 Cumberland County Attn: Edward L. Schorpp, Esq., Solicitor One Courthouse Square Carlisle, PA 17013 Tax Assessment Office Cumberland County One Courthouse Square Carlisle, PA 17013 Date: Z /p c ~ €~ -0 3 ~ --~+ ~ ~~ ~ ` `'i=-- r-- ~ .c".~ ~ c~a ° , _.-a c~ ' -~ ~ -~ ~ -~ -ra ~~ ~; ~~ . , ~~ ~~G~ n E. Kelso, Esq. ttorney I.D. 209107 26 West High Street Carlisle, PA 17013 (717) 243-6222 Fax: (717) 243-6486 Attorneys for Appellant LFP- Stephen D. Tile y, Esquire 12 P M 2: C Supreme Court I.D. No.32318 Attorney for Cumberland County Board of Assessment Appeals Tel: 717-243-5838 5 South Hanover Street Carlisle PenMlv nia 17013 r f Fax: 717-243-6441 IN RE: APPEAL OF RICHARD J. OF CUMBERLAND COUNTY, CANTOR, PENNSYLVANIA Appellant VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee : CIVIL ACTION - LAW : NO. 10-6550 CIVIL : REAL ESTATE TAX ASSESSMENT : APPEAL Parcel No. 40-09-0527-045 TO THE PROTHONOTARY: PRAECIPE Please enter my appearance on behalf of the Appellee, Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: 411 Respectfully submitted, By L jl Stephen D. iley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 FILES=-0,FFI e C E-y ? I 'n '0 T-1 t j ? Supreme Court I.D. No. 32318 Stephen D. Tiley, Esquire? 12 P? 1 2: i??,. k? d Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street c, s rr , ; Tel: 717-243-5838 Carlisle. Pe WLyania 17013 Fax: 717-243-6441 IN RE: APPEAL OF RICHARD J. : OF CUMBERLAND COUNTY, CANTOR, : PENNSYLVANIA Appellant vs. : CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 1.0-6550 CIVIL ASSESSMENT APPEALS, Appellee . REAL ESTATE TAX ASSESSMENT : APPEAL Parcel No. 40-09-0527-045 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 "Appeal of Richard J. Cantor 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. 10. Admitted in Part. Denied in Part. While the appeal is authorized by 72 P.S. §5020-518.1, the applicable statute is The Fourth to Eighth Class County Assessment Law, and this appeal is authorized pursuant to 72 P.S. §5453.704. 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: nGaus 1? .2.®l© Respectfully submitted, By Stephen . 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 unswom falsification to authorities. f Dated: /'/1/, lam,,' Bonnie M. Mahoney, Chief Assessor 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 IN RE: APPEAL OF RICHARD J. : OF CUMBERLAND COUNTY, CANTOR, : PENNSYLVANIA Appellant vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee : CIVIL ACTION - LAW : NO. 10-6550 CIVIL : REAL ESTATE TAX : ASSESSMENT APPEAL Parcel No. 40-09-0527-045 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 C. Saidis, Esquire Jason E. Kelso, Esquire SAIDIS SULLIVAN LAW Attorney for Petitioner 26 West High Street Carlisle, PA 17013 Tel. No. (717)-243-6486 Richard P. Mislitsky, Esquire Attorney for South Middleton Township P.O. Box 1290 One West High Street, Suite 208 Carlisle, PA 17013 Philip H. Spare, Esquire STOCK & LEADER Attorney for South Middleton School District 221 W. Philadelphia Street, Suite E-600 York, PA 17401-2994 Date: ,,q/Dv, /.,7 Stephen . Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D132318 Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street IN RE: APPEAL OF RICHARD J. CANTOR, Appellant VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee Parcel No. 40-09-0527-045 Supreme Court I.D. No. 32318 OF CUMBERLAND C, PENNSYLVANIA CIVIL ACTION - LAW NO. 10-6550 CIVIL : REAL ESTATE TAX : ASSESSMENT APPEAL MOTION TO VACATE RULE TO SHOW CAUSE Tel: 717-213-5838 4TYg -0 zm Pn --r rn- ? C-1 -rn r--zr 3 n Ca v r-c 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, of which the following is statement: 1. This assessment appeal involves a medical office building located in the South Middleton Township, Cumberland County, Pennsylvania, and being Tax Parcel No. 40-09-0527-045. On October 14, 2010, Appellant filed an "Appeal of Richard J. Cantor from the Decision of the Cumberland County Board of Assessment Appeals." On October 20, 2010, a Rule was issued by the Honorable Kevin A. Hess, President Judge, upon the Cumberland County Board of Assessment Appeals to show cause why the taxpayer is not entitled to the relief requested. 2. The Rule also required that Appellee file an Answer, and Appellee filed an Answer on November 12, 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. The taxpayer's opinion of value cannot be ascertained from the Petition. 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. Appelle avers that taxpayer's appeal does not set forth a prima facie case for relef as a hearing is required in order for the assessment to be placed into record, and then the taxpayer given the opportunity to overcome the presumptive validity of that assessment, with competent and credible evidence. 6. The Court has set a Hearing date for January 7, 2011. 7. Appellant has sought the concurrence of counsel for the taxpayer and their response was that he: Does concur in this Motion. WHEREFORE, Appellee Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order vacating the Rule to Show Cause dated October 20, 2010. Dated: /e 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 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 Pennsvlvan is 17013 Fax.: 717-243-6441 IN RE: APPEAL OF RICHARD J. OF CUMBERLAND COUNTY, CANTOR, : PENNSYLVANIA VS. Appellant CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee Parcel No. 40-09-0527-045 : NO. 10-6550 CIVIL : REAL ESTATE TAX : ASSESSMENT APPEAL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Motion to Vacate Rule to Show Cause by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Robert C. Saidis, Esquire Jason E. Kelso, Esquire SAIDIS SULLIVAN LAW Attorney for Petitioner 26 West High Street Carlisle, PA 17013 Tel. No. (717)-243-6486 Richard P. Mislitsky, Esquire Attorney for South Middleton Township P.O. Box 1290 One West High Street, Suite 208 Carlisle, PA 17013 Date: / ?,7?d Philip H. Spare, Esquire STOCK & LEADER Attorney for South Middleton School District 221 W. Philadelphia Street, Suite E-600 York, PA 17401-2994 Step neh D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.13132318 DEC Q 8 zwo IN RE: APPEAL OF RICHARD J. CANTOR, Appellant VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee Parcel No. 40-09-0527-045 OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 10-6550 CIVIL REAL ESTATE TAX ASSESSMENT APPEAL ORDER AND NOW, this W day of November, 2010, upon consideration of the foregoing Motion to Vacate Rule to Show Cause, the Rule dated October 20, 2010 is vacated. The case will be decided by the Hearing scheduled for January 7, 2011, pursuant to the Order of Court dated October 20, 2010. By The Court cc: obert C. Saidis, Esquire son E. Kelso, Esquire ,Lfthard P. Mislitsky, Esquire ?fiilip H. Spare, Esquire ;Aephen D. Tiley, Esquire ' C C) C v z -n TM M c i r n r -v r r n a° ? a cv D n ° C3 -n zo 71;.Z tv ?M `4 ?D ?i IN RE: APPEAL OF RICHARD J. CANTOR, Appellant VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee Parcel No. 40-09-0527-045 OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 10-6550 CIVIL x -Z -.,r=- REAL ESTATE TAX ??' ASSESSMENT APPEA L ORDER AND NOW, this day of January, 2011, upon representation by Stephen D. Tiley, Esquire, counsel for the Appellee, that the parties have agreed to a general continuance pending settlement negotiations, the hearing scheduled for January 7, 2011 is cancelled and the matter is continued generally at the call of either party. By The Court Kevin A. ss, P. J. cc: Robert C. Saidis, Esquire M j Jason E. Kelso, Esquire cgs Richard P. Mislitsky, Esquire ??P 1',j fir Philip H. Spare, Esquire Do Stephen D. Tiley, Esquire 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 IN RE: APPEAL OF RICHARD J. OF CUMBERLAND COUNTY, CANTOR, PENNSYLVANIA VS. CUMBERLAND COUNTY BOARD OF NO. 10-6550 CIVIL ASSESSMENT APPEALS, Appellee REAL ESTATE TAX ;' ASSESSMENT APPEAL U?1,: -- Parcel No. 40-09-0527-045 STIPULATION AND JOINT MOTION FOR AGREED ORDER' '. ca AND NOW, this 1 day of has t r, 2011, it is hereby Agreed and Stipulated by and between the Appellant, Richard J. Cantor, by Saidis Sullivan Law, Robert C. Saidis, Esquire and Jason E. Kelso, Esquire; and Appellee, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Appellant : CIVIL ACTION - LAW Tax Matters; as follows: 1. Appellant filed an "Appeal of Richard J. Cantor from the Decision of the ? -n cam; 7?fY.,. r3 Cumberland County Board of Assessment Appeals " on October 14, 2010. The Court, by Kevin A. Hess, P. J., entered an Order on October 20, 2010 issuing a Rule to Show Cause on Appellee, and setting a hearing date for January 7, 2011. Appellee, Cumberland County Board of Assessment Appeals, filed a Motion to Vacate Rule to Show Cause on December 7, 2010. The Court, by Order filed December 13, 2010, vacated the Rule to Show Cause. The Court, by Order dated January 4, 2011, cancelled the January 7, 2011 hearing and continued the matter generally. The parties have now settled this case. 2. This assessment appeal relates to market value as of March 17, 2010, the date the appeal was originally filed before the Board of Assessment Appeals, and year 2011 taxes. The appeal emanates from the year 2010 Cumberland County, Countywide, reassessment Stipulation & Joint Motion for Agreed Order- Richard J. Cantor Page 1 of 4 3. The property which is the subject of this appeal consists of a 7,360 square foot medical office building situate at 3 Tyler Court. The property is further identified as Cumberland County Tax Parcel No. 40-090-0527-045. A substantial portion of the interior of the property remains unfinished. After the taxpayer filed its appeal to Court, the Assessment Office made an interior inspection of the property, and confirmed that a portion of it is unfinished. 4. 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, March 17, 2010, is $800,000. 5. As a result of the year 2010 Cumberland Countywide reassessment, 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 fair market value of the property is $800,00, and the assessment shall be $800,000. The assessment shall continue in this amount for future years, until changed as provided by law. 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 year 2010 Countywide reassessment value of $800,00, and the assessment in that amount, shall be implemented beginning with year 2011 County and municipal taxes, and beginning with 2011/12 School Real Estate Taxes. The said year 2010 Countywide reassessment value of $800,00 shall be effective for tax years beginning on and after January 1, 2011, and shall continue thereafter unless and until changed as otherwise provided by law. Stipulation & Joint Motion for Agreed Order- Richard J. Cantor Page 2 of 4 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: Respectfully submitted, RICHARD)--C4NTOR, Taxpayer By, T/V (/ ? R#rt C. Saidis, Esquire At y. ID 21458 Jason E. Kelso, Esquire Atty. ID 209107 Saidis Sullivan Law 26 West High Street: Carlisle, PA 17013 Stipulation & Joint Motion for Agreed Order- Richard J. Cantor Page 3 of 4 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY OF CUMBERLAND Y Z f?or Stephen D. Tiley, 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- Richard J. Cantor Page 4 of 4 IN RE: APPEAL OF RICHARD J. OF CUMBERLAND COUNTY, CANTOR PENNSYLVANIA - , Appellant a VS. CIVIL ACTION - LAW SAC; . ;T1 :?. c? r- -a CUMBERLAND COUNTY BOARD OF NO. 10-6550 CIVIL M ASSESSMENT APPEALS, " --a ca C7, 73 Appellee REAL ESTATE TAX p' 'r ASSESSMENT APPEAL n ' Parcel No. 40-09-0527-045 ORDER AND NOW, this J5 y day of fY,6m&j , 2011, upon Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered 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: March 17, 2010, is $800,000. The within appeal is applicable to the year 2010 Cumberland 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 $800,000. This assessment shall be implemented 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 The Court - f' Kevin A/ Hess, P. J. cc: Robert C. Saidis, Esquire Jason E. Kelso, Esquire Richard P. Mislitsky, Esquire .Philip H. Spare, Esquire /Stephen D. Tiley, Esquire Ad Cops e M 't oKS