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HomeMy WebLinkAbout10-6584IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION -LAW SFN PA, LLC . (ROSSMOYNE BUSINESS CENTER) Appellant No. 10 - ~S$ l:.~vtl.~~j'''l Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA THE BOARD OF ASSESSMENT • r~i?~ ~' ~ APPEALS OF CUMBERLAND COUNTY,: REAL ESTATE TAX ~~ ASSESSMENT APPEAL -c ~ ~ ~' o Appellee r"' .co x- -o ~ ~ '*+ Z"' ~ +~ ~, -~ ~ c~a ~ D ~ -e PRAECIPE FOR ENTRY OF APPEARANCE To the Prothonotary: Kindly enter my appearance on behalf of the Petitioner, SFN PA, LLC. CURETON CL~R~rP:C• GLEN- AU D `3'CHW~A-/I~CI (PA ID 4 6) 3000 Midlantic Drive, Suite 200 Mt. Laurel, New Jersey 08054 (856) 824-1001 Attorney for Petitioner DATED: Q:15628_L[GHG15628.004_LIGHG-CUMBERUPLEADINGS 2010~praecipe for entry of appears~ce.dce ~CURETON CLARK 3000 Midlantic Drive Suite 200 Mt. Laurel, NJ 08054 • 856-824-1001 • Fax: 856-824-1008 October 13, 2010 Via Overnight Delivery Cumberland County -Prothonotary Cumberland County Offices 1 Courthouse Square Cazlisle, PA 17013 Jerald R. Cureton Thomas A. Clark, III * James H. Landgraf Warren S. Wolf Kenneth D. Roth Glen-David Schwarzschild Anthony Marchetti, Jr. Kristofer B. Chiesa t Eileen W. Siegeltuch Gina M. Zippilli M. Marna Erlich Of Counsel * William R. Powers, Jr. Mitchell J. Rabil, CPA t Donald L. Kingett, CPA, M.S Tax t Robert A. Stewart, Esquire * Certified by the SLpr¢me Court of New Jersey as a Ciuil Trial Attorney * LL.M in Taxation RE: SFN PA, LLC v. BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Deaz Sir/Madam: Enclosed please find an original and two copies of a Notice, Praecipe for Entry of Appeazance, Appeal, and Certification of Service which we are filing in the above referenced matter. Please file and return a time stamped filed copy in the enclosed self addressed stamped envelope. Enclosed is our firm draft in the amount of $92.00 for the filing fee. Should you have any questions, please do not hesitate to contact me. Very truly yours, CURETON CLARK, P. Glen- vicj~Sch,~rzsclji'Id, Esq. GDS/jti (ff Encl. Cc: Cumberland County Board of Assessment (w/enc.) West Shore School District (w/enc.) Clerk, Lower Allen Township, PA (w/enc.) Solicitor's Office (w/enc.) Q:~.5628_LIGHGl5628.004_LIGHG-CUMBERUPLEADINGS 2010~proth 20101007.doc l~~l S l t o - 1.~.~-C~-~~ ~~~ m.~sS~ ~. ~~1.~? ~- ~tJ 2. SFN PA, LLC : IN THE COURT OF COMMON PLEAS OF (ROSSMOYNE BUSINESS CENTER), :CUMBERLAND COUNTY, PENNSYLVANIA APPELLANT V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, APPELLEE : 10-6584 CIVIL TERM ORDER OF COURT AND NOW, this ,~~ day of October, 2010, a hearing on the within appeal from the decision of the Cumberland County Board of Assessment Appeals shall commence at 8:45 a.m., Friday, January 21, 2011, in Courtroom Number 5, Cumberland County Courthouse, Carlisle, Pennsylvania. By the Court, Glen-David Schwarzschild, Esquire For Appellant Stephen Tiley, Esquire umberland County Board of Assessment Appeals er Allen Township Office 2233 Gettysburg Road Camp Hill, PA 17011 est Shore School District 507 Fishing Creek Road PO Box 803 New Cumberland, PA 17070-0803 icitor's Office 36 W. Allen Street Mechanicsburg, PA 17055 Albert H. Masland, J. saa c~ -.~=. ~' f ~ ~ -' ~'!'i -> ;-~= ~ ~ -~ -+ ~ ~~ ~ ~~ ~ ~° ~ ~ -~ ~~ ~ ~~ _ .~ nm ~ ~~ - ~ .,,~ ,~ -,C c DES' /')'1.7-1 f~~~~/~~ `-~ c , IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant No. 10-6584 CIVIL TERM Parcel No. 13-10-0256-016 Property: 5001 Louise Drive , `=m' µ r`' ~'' Lower Allen Township, PA ~ 'e ~ ~~ ~~ • ~ - ; _~ r= -~ " -- r °~~- ~ ~ i CY ~ .~~~, . VS. ~. ~~ ' ~..f ~.~ '^ r. ,N...y ~~ ~ THE BOARD OF ASSESSMENT .f _-., ~ e_ ~y !° °`~ ~-=~ "~ APPEALS OF CUMBERLAND COUNTY REAL ESTATE TAX -~}=:?' iv ~~ ASSESSMENT APPEAL ~'v- ~_~ ~ Appellee - > "~ .~; PETITION TO INTERVENE NOW COMES, Intervenor, Lower Allen Township, by Steven P. Miner, Esquire, Solicitor, and makes the following Petition to Intervene: 1. Lower Allen Township is a First Class Township located in the Cumberland County, Pennsylvania. 2. The subject property in this tax appeal is located in Lower Allen Township. 3. Lower Allen Township is not currently a named party. 4. Lower Allen Township should have been joined as an original party and its interests may only be protected through this intervention. s WHEREFORE, Lower Allen Township respectfully asks this Honorable Court to grant intervention in this Tax Appeal. ~- 1 Date: October ?,g, 2010 Respectfully Submitted, DALEY ZUCKER MEILTON MINER & GINGRICH, LLC B ~! ~' Y~ Steven P. finer, Esquire Attorney I.D. No. 38901 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: sminer(a~dzmm~law.com • SFN PA, LLC {R©SSMOYNE BUSINESS CENTER} . Appellant: Parcel No. 13-Ifl-fl~Sb-fll'6 Property: Sflfll Louise Drive Lower Allen Township, PA vs. THE `BOARF3 OF ASSESSMENT APPEALS (JF CUMBERLAND COUNTY Appellee No: YO-.6584 CIVIL TERIvI REAL ESTATE TAX ASSESS1VIIrNT APPEAL VERIFICATION:PUIsttSUANT T+t) i8 PAi ~.5.~4909 I, Thomas G. Vernau, hereby certify that I am Township Manager of-Lower Allen 'T'ownship, and that I am a~uthatized to execute this Verification on :its behalf, and that the faciks set forth in the foregoing Peri""#on to Intervene is true and correct to the best ofrny knowledge,.. information and belief. I understand that false statements made herein are made subject to the penalties of l$ Pa. C.S. §4909, relating to unswom falsification to authorities. Dated: .--- Thomas G. Verna~ri~ttsYtt alter Lower Allen Township IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant No. 10-6584 CIVIL TERM Pazcel No. 13-10-0256-016 Property: SOOT Louise Drive Lower Allen Township, PA vs. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, : REAL ESTATE TAX ASSESSMENT APPEAL Appellee CERTIFICATION OF SERVICE ~~ a. y ~ v I, Steven P. Miner, Esquire, certify that o I served via United States Mail a true and correct copy of the forgoing Petition to Intervene: Glen-David Schwarzschild, Esquire SFN-PA, LLC Cureton Clark 3000 Midlantic Drive, Suite 200 Mt. Laurel, New Jersey 08054 Cumberland County Prothonotary Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Edward Schorpp, Esquire County of Cumberland- Solicitor's Office 36 W. Allen Street Mechanicsburg, PA 17055 Stephen Tiley, Esquire Frey and Tiley 5 South Hanover Street Carlisle, PA, 17013-3307 -Solictor of Cumberland County Board of Assessment Appeals Mark Cappuccio, Esquire 60 East Court Street P.O. Box 1389 Doylestown PA, 18901-0137 -Solicitor for West Shore School District ~~~.. Steven .Miner, Esquire Attorney I.D. No. 38901 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: sminerna,dzmmglaw.com SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant No. 10-6584 CIVIL TERM Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA V S. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Appellee REAL ESTATE TAX ASSESSMENT APPEAL ENTRY OF APPEARANCE TO THE PROTHONOTARY: y.. ".... ~.~ ~~ 9 ~ +'t : t.~ 1 ~~ _ .. ~, _ , y ~, r.. ~~,. +.:mJ •:~ r---~ m.:, Please enter my appearance on behalf of the Appellee, Lower Allen Township in the above-referenced case. Respectfully Submitted, DALEY ZUCKER MEILTON MINER & GINGRICII, LLC Date: October 29, 2010 By: ~~ ~' Steven P. finer, Esquire Attorney I.D. No. 38901 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: sminer(a~dzmmglaw.com IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA vs. THE BOARD OF ASSESSMENT . APPEALS OF CUMBERLAND COUNTY, Appellee No. 10-6584 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL CERTIFICATION OF SERVICE I, Steven P. Miner, Esquire, certify that on October 29, 2010 I served via United States Mail a true and correct copy of the forgoing Entry of Appearance: Glen-David Schwarzschild, Esquire SFN-PA, LLC Cureton Clark 3000 Midlantic Drive, Suite 200 Mt. Laurel, New Jersey 08054 Cumberland County Prothonotary Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Edward Schorpp, Esquire County of Cumberland- Solicitor's Office 36 W. Allen Street Mechanicsburg, PA 17055 Stephen Tiley, Esquire Frey and Tiley 5 South Hanover Street Carlisle, PA, 17013-3307 -Solictor of Cumberland County Board of Assessment Appeals Mark Cappuccio, Esquire 60 East Court Street P.O. Box 1389 Doylestown PA, 18901-0137 -Solicitor for West Shore School District Steven P finer, Esquire Attorney I.D. No. 38901 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: sminer(a~dzmmglaw.com 3 SFN PA, LLC (ROSSMOYNE BUSINESS CENTER), APPELLANT IN THE COURT OF?COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, APPELLEE 10-6584 CIVIL ORDER OF COURT AND NOW, this day of November, 20 0, a Rule is issued on appellant and appellee to show cause why the petition to inte granted. Rule returnable fourteen (14) days after service. By the Court, Albert H. M Glen-David Schwarzschild, Esquire For Appellant ,,'Stephen Tiley, Esquire For Cumberland County Board of Assessment Appeals ,/Steven P. Miner, Esquire For Petitioner "tower Allen Township Office 2233 Gettysburg Road Camp Hill, PA 17011 ,-,,.-1Vrark Cappuccio, Esquire 60 East Court Street PO Box 1389 Doylestown, PA 18901-0137 For West Shore School District olicitor's Office 36 W. Allen Street Mechanicsburg, PA 17055 L P CC -A- saa e should not be d, J. - M CD 4 EASTBURN AND GRAY, P.C. Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 Attorneys for West Shore School District SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA REAL ESTATE TAX ASSESSMENT APPEAL NO. 10-6584 CIVIL TERM e?D --- Z PETITION TO INTERVENE OF WEST SHORE SCHOOL DISTRICT West Shore School District, by and through its attorneys, Eastburn and Gray, P.C., files this Petition to Intervene, and avers as follows: 1. West Shore School District (the "School District"), with an address of 507 Fishing Creek Road, New Cumberland, Pennsylvania 17070-0803, is a school district organized and existing under the laws of the Commonwealth of Pennsylvania. 2. Appellant, SFN PA, LLC, owns the property at 5001 Louise Drive in Lower Allen Township. 3. Appellant filed a tax assessment appeal to this Honorable Court and seeks a reduction in its tax assessment for the subject property. 4. The property is located within the boundaries of the West Shore School District. 5. The School District was not named as a party in the tax appeal. 6. The School District should have been joined as an original parry and its interests as a taxing authority may be protected only through an intervention in the appeal. WHEREFORE, West Shore School District respectfully requests that this Honorable Court grant intervention in the tax appeal of SFN PA, LLC. Respectfully submitted, EASTBURN AND GRAY, P.C. By: Mark S. ap cio, Esquire Attorney I. D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215)345-7000 Attorneys for West Shore School District Date: November 12 , 2010 .y VERIFICATION I, Joan Anderson, Business Manager for the West Shore School District, verify that the statements made in the attached Petition for Intervention are true and correct based upon my knowledge, information and belief. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S.A. Section 4904 relating to unworn falsification to authorities. Date: November ., 4 , 2010 qbw (7 a)&? oan C. Anderson Director of Business Affairs West Shore School District EASTBURN AND GRAY, P.C. Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, ET AL. Appellee Attorney for West Shore School District IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA rte, rqm n c I C D NO: 10-6584 CIVIL TERM ENTRY OF APPEARANCE TO THE PROTHONOTARY: Kindly enter my appearance on behalf of Appellee, West Shore School District, in the above-captioned matter. EASTBURN AND GRAY, P.C. By: Mark S. Ca ccio, Esquire Attorney I. D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 Attorneys for West Shore School District I EASTBURN AND GRAY, P.C. Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 Attorney for West Shore School District SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA F 1 r - REAL ESTATE TAX 7 7 , - ASSESSMENT APPEAL NO. 10-6584 CIVIL TERM CERTIFICATE OF SERVICE I hereby certify that on November U__, 2010, I served true and correct copies of the Petition to Intervene by United States first class mail, postage prepaid, upon the following: Glen-David Schwarzschild, Esquire Cureton Clark, P.C. 3000 Midlantic Drive, Suite 200 Mt. Laurel, NJ 08054 Attorneys for Appellant Steven P. Miner, Esquire Daley, Zucker, Meilton, Miner & Gingrich, LLC 1035 Mumma Road, Suite 101 Wormsleyburg, PA 17043 Attorneys for Lower Allen Township Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Attorneys for Cumberland County Board of Assessment Appeals Edward L. Schorpp, Esquire Cumberland County Solicitor Cumberland County Court House One Court House Square, Room 208 Carlisle, PA 17013 Attorney for Cumberland County EASTBURN AND GRAY, P.C. By: _ /C?2:z &t'g'rf'g Mark S. Ca ccio, Esquire Attorney I. D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215)345-7000 Attorneys for West Shore School District Date: November 1-2- , 2010 a s EASTBURN AND GRAY, P.C. Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 Attorney for West Shore School District SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA REAL ESTATE TAX ASSESSMENT APPEAL : NO. 10-6584 CIVIL TERM CERTIFICATE OF SERVICE I hereby certify that on November _a_, 2010, I served a true and correct copy of the foregoing Entry of Appearance via United States first class mail, postage prepaid, upon the following: Glen-David Schwarzschild, Esquire Cureton Clark, P.C. 3000 Midlantic Drive, Suite 200 Mt. Laurel, NJ 08054 Attorneys for Appellant Steven P. Miner, Esquire Daley, Zucker, Meilton, Miner & Gingrich, LLC 1035 Mumma Road, Suite 101 Wormsleyburg, PA 17043 Attorneys for Lower Allen Township Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Attorneys for Cumberland County Board of Assessment Appeals Edward L. Schorpp, Esquire Cumberland County Solicitor Cumberland County Court House One Court House Square, Room 208 Carlisle, PA 17013 Attorney for Cumberland County EASTBURN AND GRAY, P.C. By: .4 ?j ? d ?"' 9 L Mark S. Ca ccio, Esquire Attorney I. D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215)345-7000 Attorneys for West Shore School District Date: November /.Z , 2010 r NOV 19 EASTBURN AND GRAY, P.C. Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant Parcel No. 13-10-0256-016 Attorney for West Shore School District IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA Property: 5001 Louise Drive Lower Allen Township, PA THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY REAL ESTATE TAX ASSESSMENT APPEAL Appellee : NO. 10-6584 CIVIL TERM ORDER ,^-? / AND NOW, this?3 day of we? , 2010, it is hereby ORDERED that the Petition for Intervention is GRANTED and West Shore School District may intervene in the SIN PA, LLC tax assessment appeal matter. Al KnO vNVIN wn-3 ? 00 `8 W V Am OIAZ v "VION0H108d 3141-40 BY THE COURT: J. n'la ?? s - C'aPpuc? ?, Glen - ba01 d set too I-,?- Se Sk--ve* P. t n:,,,, Es? zdwara I-- clo.-Pp Es . 5-le PA,f-k COp;e6 `na, led t 1,?qh p v 5 EASTBURN AND GRAY, P.C. By: Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Appellee Attorneys for West Shore School District IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA n p rq CO .Z ? - C-5 -, r- cnr ESTATE TAX <> 1 o CD r-:r ASSESSMENT APPEAL C-3 C- 51 w ? o rn -< C n :av NO. 10-6584 CIVIL TERM ANSWER OF WEST SHORE SCHOOL DISTRICT TO PETITION FOR APPEAL West Shore School District, by and through its attorneys, Eastburn and Gray, P.C., files this Answer to Taxpayer's Petition for Appeal, and avers as follows: 1. Admitted. 2. Admitted. By way of further answer, the property is located in the West Shore School District ("School District"). The School District was granted the right to intervene as a parry because it is one of the local taxing authorities. 3. Admitted. 4. After reasonable investigation, Appellee is without information sufficient to form a belief as to the truth of the averment and it is denied. If relevant, strict proof thereof is demanded at the time trial. 5. Admitted. 6. After reasonable investigation, Appellee is without information sufficient to form a belief as to the truth of the averment and it is denied. Not withstanding the aforementioned denial, Appellee acknowledges that the Board of Assessment issued a decision on October 4, 2010 and therefore it is admitted that a hearing before the Board took place in order for the decision to be issued. 7. After reasonable investigation, Appellee is without information sufficient to form a belief as to the truth of the averment and it is denied. 8. After reasonable investigation, Appellee is without information sufficient to form a belief as to the truth of the averment and it is denied 9. Denied. The averments in paragraph 9 and each of its subparagraphs set forth conclusions of law to which no responsive pleading is required. 10. Denied as a conclusion of law to which no responsive pleading is required. WHEREFORE, Appellee, West Shore School District, respectfully requests that this Honorable Court deny the appeal and enter such further relief as the Court may deem just and proper. EASTBURN AND GRAY, F.C. By: az S. Capp io, Esquire Attorney 1. D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215)345-7000 Attorneys for West Shore School District Date: December, 2010 NOV=30-2010 TUE 03:32 PM WSSD FAX NO. 7179382779 P. 02 _'DIICaI=l?010 I, Joan Anderson, Business Manager for the West Shore School District, verifies that the statements made in the attached Answer to Petition for Appeal are true and correct based upon her knowledge, information and belief. She understands that false statements herein are made subject to the penalties of 18 Pa.C.S.A. Section 4904 relating to unsworn falsification to authorities. Date: 'f13O 2010 77-f Joan Anderson Director of Business Affairs West Shore School District OF THE PROTHONOTARY 2010 DEC -3 PM 3: 35 EASTBURN AND' 0 COUNTY By: Mark S. Cappucci , YA I A Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215) 345-7000 SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA Attorneys for West Shore School District IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA : REAL ESTATE TAX ASSESSMENT APPEAL THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Appellee : NO. 10-6584 CIVIL TERM CERTIFICATE OF SERVICE I hereby certify that on December 1 , 2010, I served true and correct copies of the Answer to Petition for Appeal by United States first class mail, postage prepaid, upon the following: Glen-David Schwarzschild, Esquire Cureton Clark, P.C. 3000 Midlantic Drive, Suite 200 Mt. Laurel, NJ 08054 Attorneys for Appellant Steven P. Miner, Esquire Daley, Zucker, Meilton, Miner & Gingrich, LLC 1035 Mumma Road, Suite 101 Wormsleyburg, PA 17043 Attorneys for Lower Allen Township Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Attorneys for Cumberland County Board of Assessment Appeals Edward L. Schorpp, Esquire Cumberland County Solicitor Cumberland County Court House One Court House Square, Room 208 Carlisle, PA 17013 Attorney for Cumberland County EASTBURN AND GRAY, P.C. By: ' LL1/Y Mark S. Cap cio, Esquire Attorney I. D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215)345-7000 Attorneys for West Shore School District IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MW CIVIL ACTION- LAW S C-) M- m :zap SFN PA, LLC ?' ?-n (ROSSMOYNE BUSINESS CENTER) -r, Appellant No. 10-6584 CIVIL TERM Parcel No. 13-10-0256-016 Property: 5001 Louise Drive ; Lower Allen Township, PA VS. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, : REAL ESTATE TAX ASSESSMENT APPEAL Appellee MOTION TO MAKE RULE ABSOLUTE AND NOW, comes intervenor Lower Allen Township by Steven P. Miner, Esquire, Solicitor and requests This Honorable Court to make absolute its rule entered on November 4, 2010 as follows: 1. Lower Allen Township is a First Class Township located in Cumberland County, Pennsylvania. 2. Lower Allen Township requested leave to intervene in a tax appeal filed by SFN PA, LLC 3. No answers or objections have been filed to the Court's rule of November 4, 2010. Wherefore, Lower Allen Township respectfully asks this honorable Court to make its rule absolute and grant intervention in this Tax Appeal. Respectfully Submitted, Dated: / v Daley Zucker Meilton Miner & Gingrich, LLC By: Steven/P. Miner, Esquire 1035 Mumma Road Suite 101 Wormleysburg, PA 17043 717-724-9821 Fax : 717-724-9826 Email: sminer@dzmmglaw.com IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant No. 10-6584 CIVIL TERM Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA vs. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, : REAL ESTATE TAX ASSESSMENT APPEAL Appellee CERTIFICATION OF SERVICE I, Steven P. Miner, Esquire, certify that on December 9, 2010, I served via United States Mail a true and correct copy of the forgoing Motion: Glen-David Schwarzschild, Esquire SFN-PA, LLC Cureton Clark 3000 Midlantic Drive, Suite 200 Mt. Laurel, New Jersey 08054 Cumberland County Prothonotary Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Edward Schorpp, Esquire Mark Cappuccio, Esquire County of Cumberland- Solicitor's Office 60 East Court Street 36 W. Allen Street P.O. Box 1389 Mechanicsburg, PA 17055 Doylestown PA, 18901-0137 -Solicitor for West Shore School District Stephen Tiley, Esquire Frey and Tiley 5 South Hanover Street Carlisle, PA, 17013-3307 -Solictor of Cumberland County Board of Assessment Appeals 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: sminerAdzmmglaw.com Steven finer, Esquire Atto y I.D. No. 38901 DEC 1 4 10 i u -? IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant No. 10-6584 CIVIL TERM Parcel No. 13-10-0256-016 c a -n Property: 5001 Louise Drive rn CJ x-n Lower Allen Township, PA r v? r 7' -<?? m a IF VS. zo ° ` THE BOARD OF ASSESSMENT o _° ; APPEALS OF CUMBERLAND COUNTY REAL ESTATE TAX -' r) D - -C a ' V ASSESSMENT APPEAL Appellee ORDER AND NOW, this day of 2010, it is hereby ORDERED that the Motion to Make Rule Absolute is GRANTED and Lower Allen Township may intervene in this Real Estate Tax Assessment Appeal. BY THE COURT J. Distribution: S P. Miner, Esquire, 1035 Mumma Road, Suite 101, Wormleysburg, Pennsylvania 17043 -David Schwarzchild, Esquire, 3000 Midlantic Drive, Suite 200, Mt. Laurel, NJ 08054 dward Schorpp, Esquire, 36 W. Allen Street, Mechanicsburg, PA 17055 /bark Cappuccio, Esquire, 60 East Court Street, P.O. Box 1389, Doylestown, PA 18901 _,,-37tephen Tiley, Esquire, 5 South Hanover St., Carlisle, PA 17013 t Q,? rrietL 1 ?.ll ? ?l d Y 7 SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA vs. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, : Appellee aol o c ?7 ?m 6v:a6 No. 10-6584 CIVIL TERM lC REAL ESTATE TAX ASSESSMENT APPEAL ANSWER OF LOWER ALLEN TOWNSHIP TO PETITION FOR APPEAL Lower Allen Township, by and through its Solicitors Daley, Zucker, Meilton, Miner and Gingrich, LLC files this Answer to Taxpayer's Petition for Appeal and averse as follows: 1. Admitted. 2. Admitted. By way of further answer, the property is located in Lower Allen Township. The Township was granted the right to intervene as a party, because it is one of the local taxing authorities. 3. Admitted. 4. After reasonable investigation, Appellee is without information sufficient to form a belief as to the truth of the averment and is denied. If a responsive pleading is required, the averment is denied and strict proof of same is demanded at the time of trial. 5. Admitted. 6. After reasonable investigation, Appellee is without information sufficient to form a belief as to the truth of the averment and it is denied. Notwithstanding the aforementioned denial, Appellee acknowledges that the Board of Assessment issued a decision on October 4, 2010 and therefore it is admitted that a hearing before the Board took place in order for the decision to be issued. 7. After reasonable investigation, Appellee is without information sufficient to form a belief as to the truth of the averment and it is denied. 8. Admitted, only that Exhibit A appears to be a decision of the Cumberland County Board of Assessment Appeals. All of the averments of Paragraph 8 are denied and strict proof of same is demanded at trial. 9a-i. The averments of Paragraph 9 are legal conclusions to which no responsive pleading is required. To the extent of responsive pleading is required the averments of Paragraph 9a-i are denied and strict proof of the same is demanded at trial. 10. Is a conclusion of law to which no responsive pleading is required. To the extent that responsive pleading is required a averment of Paragraph 10 is denied. WHEREFORE, Appellee, Lower Allen Township respectfully requests that this Honorable Court deny the Appeal and enter such further relief as the court may deem just and proper. Respectfully Submitted, Steven . Esquire Attorney I.D. No. 38901 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 L Email: sminer(a,dzmm-glaw corn Dated: SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant No. 10-6584 CIVIL TERM Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA VS. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY : REAL ESTATE TAX ASSESSMENT APPEAL Appellee VERIFICATION PURSUANT TO 18 PA C.S. §4909 I, Thomas G. Vernau, hereby certify that I am Township Manager of Lower Allen Township, and that I am authorized to execute this Verification on its behalf, and that the facts set forth in the foregoing Answer to Petition for Appeal is true and correct to the best of my knowledge, information and belief. I understand that false statements made herein are made subject to the penalties of 18 Pa. C.S. §4909, relating to unworn falsification to authorities. Dated: ..r Thomas G. Vern ship Manager Lower Allen Township IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA ; VS. No. 10-6584 CIVIL TERM THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, : REAL ESTATE TAX ASSESSMENT APPEAL Appellee CERTIFICATION OF SERVICE I, Steven P. Miner, Esquire, certify that on December 22, 2010, I served via United States Mail a true and correct copy of the forgoing Answer: Glen-David Schwarzschild, Esquire SFN-PA, LLC Cureton Clark 3000 Midlantic Drive, Suite 200 Mt. Laurel, New Jersey 08054 Cumberland County Prothonotary Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Edward Schorpp, Esquire County of Cumberland- Solicitor's Office 36 W. Allen Street Mechanicsburg, PA 17055 Stephen Tiley, Esquire Frey and Tiley 5 South Hanover Street Carlisle, PA, 17013-3307 -Solictor of Cumberland County Board of Assessment Appeals Mark Cappuccio, Esquire 60 East Court Street P.O. Box 1389 Doylestown PA, 18901-0137 -Solicitor for West Shore School District Steven . Miner, Esquire Atto y I.D. No. 38901 1035 94umma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: sminer(a,dzmmWaw com r F LED 4.nr' i' It.rG_ HE PR0T.?!0tqrj-, Stephen D. Tiley, Esquire s+t Supreme Court J.D. No.32318 Attorney for Cumberland County JAt' t PH 3: G 7 Board of Assessment Appeals a BE l f £,'1 x a " ` ; N Tel: 717-243-5838 5 South Hanover Street Carlisle Pennsylvania 17013 E N N it 717-243-6441 SFN PA, LLC : IN THE COURT OF COMMON PLEAS (ROSSMOYNE BUSINESS CENTER) : OF CUMBERLAND COUNTY, : PENNSYLVANIA Appellant : NO. 2010-6584 CIVIL VS. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND : REAL ESTATE TAX : ASSESSMENT APPEAL COUNTY Appellee Property: 5001 Louise Drive Lower Allen Township, PA Parcel No. 13-10-0256-016 ENTRY OF APPEARANCE TO THE PROTHONOTARY: Please enter my appearance on behalf of the Appellee, Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: Respectfully submitted, 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 SFN PA, LLC : IN THE COURT OF COMMON PLEAS (ROSSMOYNE BUSINESS CENTER) : OF CUMBERLAND COUNTY, : PENNSYLVANIA Appellant VS. : NO. 2010-6584 CIVIL THE BOARD OF ASSESSMENT : REAL ESTATE TAX APPEALS OF CUMBERLAND : ASSESSMENT APPEAL COUNTY , w Appellee rq C C._ ' M %.70 ID" r- Property: 5001 Louise Drive `I r- - Lower Allen Township, PA Parcel No. 13-10-0256-016 y ' ?'' ORDER rjl AND NOW, this le day of January, 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 January 21, 2011 is cancelled, and the case is continued generally at the call of any party. By the Court, SDT/tl Albert H. Masland, Jr., J. /Glen-David Schwarzschild, Esquire lel Steven P. Miner, Esquire M, ?Mark S. Cappuccio, Esquire Atephen D. Tiley, Esquire i 1l'?l 0? FILED-OFFICE 0 _ T rE PR 0!11, 01+03 Stephen D. Tiley, Esquire Supreme Court I.D. No.32318 Attorney for Cumberland Coun!91 1 JAN 18 AM 11 : 0 S Board of Assessment Appeals 5 South Hanover Street CJMBERLAil D ru'0U Tel: 717-243-5838 Carlisle Pennsylvania 17013 PENS YLVAN41A Fax: 717-243-6441 SFN PA, LLC : IN THE COURT OF COMMON PLEAS (ROSSMOYNE BUSINESS CENTER) : OF CUMBERLAND COUNTY, : PENNSYLVANIA Appellant NO. 2010-6584 CIVIL VS. THE BOARD OF ASSESSMENT REAL ESTATE TAX APPEALS OF CUMBERLAND ASSESSMENT APPEAL COUNTY Appellee Property: 5001 Louise Drive Lower Allen Township, PA Parcel No. 13-10-0256-016 ANSWER AND NOW, comes Appellee, 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 from the Decision of the Cumberland County Board of Assessment Appeals" of which the following is a statement: 1. Admitted. By way of further Answer, the address in paragraph one of the appeal is different from the address of record for the owner on the Cumberland County assessment records. The Cumberland County assessment records will not be changed without specific direction from the taxpayer. 2. Admitted. Denied in part. The averments of this paragraph are admitted however the Board is created, and appointed, pursuant to Sections 301 and 302 of The Fourth to Eighth Class County Assessment Law. 72 P. S. §5453.301 and 5453.302 (see also the new Consolidated County Assessment Law to take effect January 1, 2011, and to be codified at 53 P.S. §8854.) 3. Admitted. 4. Denied. Appellee has some records consistent with the averments as to size of the building and lot, however Appellee does not have sufficient information to admit or deny the averments, a site inspection and measurements would be required to admit or deny the averments of this paragraph. Strict proof at trial is demanded. 5. Admitted. 6. Admitted. 7. Admitted. 8. Admitted. By way of further Answer, the decision of the Board of Assessment Appeals was less than the opinion of value of the Assessment Office, and in any event is irrelevant as the appeal to Court is de novo. 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. By way of further Answer, Appellee believes that the property is worth significantly more than the $5,300,000 suggested by the taxpayer. By way of further Answer, the common level ratio applicable to this appeal is 100% of year 2010 value as the assessment was a result of the Countywide reassessment. 10. Denied. The averments of this paragraph set forth a conclusion of law to which no responsive pleading is required. WHEREFORE, Appellee Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying the taxpayers appeal or, in the alternative, fixing the fair market value, and therefore assessment, of the property, in such amount as the Court may deem just and proper. Dated: Respectfully submitted, By Steph n D. 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: onnie M. Mahoney, Chief Assessor SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2010-6584 CIVIL VS. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY REAL ESTATE TAX ASSESSMENT APPEAL Appellee Property: 5001 Louise Drive Lower Allen Township, PA Parcel No. 13-10-0256-016 CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer and Entry of Appearance by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Glen-David Schwarzschild, Esquire Attorney for Appellant 1050 N. Dings Hwy, Suite 102 Cherry Hill, NJ 08034 Steven P. Miner, Esquire Attorney for Lowerr Allen Township Daley, Zucker, Meilton Miner & Gingrich, LLC 1035 Mumma Rd., Suite 101 Wormleysburg, PA 17043 Mark S. Cappuccio, Esquire Attorney for West Shore School District Eastburn and Gray, P.C. 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 Date: Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 a Glen-David Schwarzschild, Esquire (PA ID 45576) Law Offices of Glen-David Schwarzschild, LLC 1050 N. Kings Highway, Suite 102 Cherry Hill, New Jersey 08034 glens@glenslaw.com 856-324-0677 856-324-0863 fax Attorneys for Plaintiff 2161 A" 15 PSI 12: 5 CUMBERLAND COUNTY PENNSYLVANIA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW SFN PA, LLC (ROSSMOYNE BUSINESS CENTER) Appellant No. 2010-6584 Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA VS. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY,: Appellee REAL ESTATE TAX ASSESSMENT APPEAL PRAECIPE FOR ENTRY OF APPEARANCE TO THE PROTHONOTARY/CLERK OF SAID COURT: Enter my appearance on behalf of SFN PA, LLC. Papers may be served at the address set forth below. LAW 5OFFIC F DATED: GLEN-n ILD, LLC GLEN-DA?f,S'CFIWARZSCHILD (PA ID 45 76 1050 North Kings Highway, Suite 102 Cherry Hill, New Jersey 08034 856-324-0677 856-324-0863 fax Attorney for Appellant I PRAECIPE FOR WITHDRAWL OF APPEARANCE TO THE PROTHONOTARY/CLERK OF SAID COURT: Withdraw my appearance on behalf of SFN PA, LLC. Glen-David Schwarzschild, Esq. of the Law Offices of Glen-David Schwarzschild, LLC has entered his/her appearance for the aforementioned party. I hereby certify that this change of attorneys is not intended to, nor will it delay this proceeding to the best of my knowledge, information and belief. CURETO GLEIskDAVgSCHW'ARZSCHILD (PA ID 45576) 3000 Midlantic Drive, Suite 200 Mt. Laurel, New Jersey 08054 (856) 824-1001 (856) 824-1008 Fax Attorney for Appellant DATED: A/ l _/' gAlightstone - cumberland 5628.004\entry - wd dappearance.doc FILED-OFFICE. OF THE ?ROIHONOTARY Stephen D. Tiley, Esquire ,1 MAR 31 PM Z: 06 Supreme Court I.D. No. 32318 Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street CUMBERLAND COUNT Carlisle. Pennsylvania 17013 PENNSYLVANIA Tel: 717-243-5838 Fax: 717-243-6441 SFN PA, LLC : IN THE COURT OF COMMON PLEAS (ROSSMOYNE BUSINESS CENTER) : OF CUMBERLAND COUNTY, : PENNSYLVANIA Appellant : NO. 2010-6584 CIVIL VS. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND : REAL ESTATE TAX : ASSESSMENT APPEAL COUNTY Appellee Property: 5001 Louise Drive Lower Allen Township, PA Parcel No. 13-10-0256-016 STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this ?jday of March, 2011, it is hereby Agreed and Stipulated by and between the Appellant, SFN PA, LLC, by its attorney, Glen-David Schwarzschild, Esquire; and Appellee, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Intervenor, West Shore School District, by its attorney, Mark S. Cappuccio, Esquire; and Intervenor, Lower Allen Township, by its attorney, Steven P. Miner, Esquire; as follows: Appellant filed an "Appeal from the Decision of the Cumberland County Board of Assessment Appeals " on October 15, 2010. The Court, by the Honorable Albert H. Masland, J. entered an Order on October 25, 2010 scheduling a hearing date for January 21, 2011. On November 23, 2010, Judge Masland entered an Order granting the Petition of West Shore School District to intervene. On December 16, 2010 Judge Masland entered an Order granting the Petition of Lower Allen Township to intervene. On January 14, 2011, Judge Masland entered an Stipulation & Joint Motion for Agreed Order- SFN PA, LLC. Page 1 of 4 Order canceling the hearing scheduled for January 21, 2011, and continuing the matter generally. The parties have now settled this case. 2. This assessment appeal relates to market value as of June 14, 2010, the date the appeal was originally filed before the Board of Assessment Appeals, and year 2011 taxes. The appeal relates to year 2011 taxes. The appeal emanates from the year 2010 Cumberland County, countywide reassessment. 3. The property which is the subject of this appeal consists of a 3-story, multi-tenant, office building situate at 5001 Louise Drive, in Lower Allen Township, Cumberland County, Pennsylvania. The property is further identified as Cumberland County Tax Parcel No. 13-10- 0256-016. The property was originally assessed at $7,500.000. The Board of Assessment Appeals reduced that value to $5,900,000. 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, to wit: June 14, 2010, is $5,720,000. 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 $5,720,000, and the assessment shall be $5,720,000. 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. Stipulation & Joint Motion for Agreed Order- SFN PA, LLC. Page 2 of 4 7. The year 2010 countywide reassessment value of $5,720,000, 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 $5,720,000 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. 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. ?j W Dated: Respectfully submitted, SFN PA, LLC. By en-D arzschild, Esquire Law Office of Glen-David Schwarzschild, LLC Attorney for Appellant 1050 North King's Highway, Suite 102 Cherry Hill, NJ 08034 Atty. ID # 45576 Tel. No. (856) 324-0677 Stipulation & Joint Motion for Agreed Order- SFN PA, LLC. Page 3 of 4 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY OF CUMBERLAND BY L 5 Stephen D. Ti ey, 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 LOWER ALLEN TOWNSHIP By: Steven P Miner, Esquire Attorney for Lower Allen Township Daly, Zucker, Meilton Miner & Gingrich, LLC 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 WEST SHORE SCHOOL DISTRICT By: Mark . dCappuc , Esquire Attorney for West Shore School District Eastburn & Gray, P.C. 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 Stipulation & Joint Motion for Agreed Order- SFN PA, LLC. Page 4 of 4 SFN PA, LLC : IN THE COURT OF COMMON PLEAS (ROSSMOYNE BUSINESS CENTER) : OF CUMBERLAND COUNTY, PENNSYLVANIA Appellant NO. 2010-6584 CIVIL VS. THE BOARD OF ASSESSMENT : REAL ESTATE TAX APPEALS OF CUMBERLAND : ASSESSMENT APPEAL COUNTY t Appellee z? = -n -a r rn ? Property: 5001 Louise Drive ?z Lower Allen Township, PA *C-) s xo a? rn Parcel No. 13-10-0256-016 ? C 4 ORDER AND NOW, this day of ,•- , 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: June 14, 2010, is $5,720,000. 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 $5,720,000. This assessment shall be implemented beginning 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 Albert H. Masland, J. cc: Glen-David Schwarzschild, Esquire f ? Steven P. Miner, Esquire l a( Mark S. Cappuccio, Esquire Niels `t1 ? Stephen D. Tiley, Esquire 41( 1 a6