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HomeMy WebLinkAbout10-6643 S. GARETH GRAHAM, . Petitioner V CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, LOWER FRANKFORD: TOWNSHIP & BIG SPRING SCHOOL DISTRICT, Respondents t~ IN THE COURT OF COMMON PLEAS'~OF~ ~ ~ ~, --~ CUMBERLAND COUNTY, PENNSYL~IAa r~nr~-,-,. ~ --+ '~ a CIVIL ACTION - LAW ~ r~~ ~ ~~ ~~ ~ n ~~ PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS AND NOW COMES, S. Gareth Graham and files this petition for appeal from the assessment of the Board of Assessment Appeals for Cumberland County, and in support thereof avers as follows: 1. Petitioner is the owner of a certain land parcel together with all improvements, identified as Parcel No. 14-05-0419-005. ("Premises"). 2. Respondent, Board of Assessment Appeals of Cumberland County, ("Board"), is a board for assessment and revision of taxes within the general assessment law of the Commonwealth of Pennsylvania. 3. The Premises are located within the boundaries of Cumberland County, Lower Frankford Township, and the Big Spring School District. A true and correct copy of this petition shall be served forthwith upon the municipalities and school district. 9~ ~oo ed• G'h ~ ~'3d ~* ~u 4 ~~9 4. For the purposes of the 2011 tax year, the Board assessed the Premises designated by the parcel identifier 14-05-0419-005 as follows: Land: 151,000 Buildings: 21,000 Total: 172,000 5. On April 12, 2010, Petitioner filed an assessment appeal with the Cumberland County Board of Assessment Appeals. 6. On Monday, September 20, 2010, a 4:00 p.m. hearing was held before the full Board of Assessment Appeals. 7. On September 20, 2010, the Board issued a decision adjusting the original land assessment from 196,000 total to 172,000 total. A true and correct copy of the notice is attached hereto as Exhibit A and incorporated herein by reference. 8. Petitioner inquired at the formal appeal as to how the Board determined the assessment value and was told that their legal counsel advised them to not disclose valuation opinions/determinations. 9. Petitioner believes the fair market value on the parcel identified 14-05-0419-005 should be assessed at 96,000 total, which petitioner alleges is most accurate on the parcel's value as determined by hearing testimony, exhibits, photographs and property comparables provided by petitioner at the time of the formal assessment appeal. 10. Petitioner alleges that the decision is improper, unsatisfactory and unlawful for one or more of the following reasons: a. The assessment on Petitioner's property is substantially higher than assessments of comparable properties in the taxing district. b. The assessment is based upon an erroneous determination of the fair market value, particularly as it concerns Petitioner's property. c. The value determination by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause of the 14th Amendment of the United States Constitution. d. The impact of the assessment bears unequally on the Petitioner when compared to the assessment of properties of the same class. e. When related to assessments of similarly situated property owners, the assessment of the Premises of the Petitioner is arbitrary and capricious. f. The assessment violates the Uniformity Clause of the Pennsylvania Constitution. g. The assessment violates the required equality of tax treatment guaranteed by the Pennsylvania Statutory and Constitutional Law. h. The assessment is based in whole or in part upon appraisals that do not represent the actual value of said property. i. The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied throughout the taxing district. j. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market value of the property as multiplied by the state mandated ratio and determined by the State Tax Equalization Board. k. The assessment lacks uniformity. 1. The assessment is discriminatory. m. The assessment is otherwise unjust and inequitable. WHEREFORE, Petitioner request this Honorable Court to reverse the Decision of the Cumberland County Board of Assessment Appeals, reduce the assessment and thereafter make all necessary orders and decrees to effectuate said Decision. Respectfully submitted, S. Ga th Grah 2037 itner Hi hway Carlisle, PA 17015 (717)433-5555 Cumberland County Board of Assessment Appeals Oid Courthouse, First Floor Ones Courthouse Square t1 /~ ` Carlisle, PA 17013 ~~ I~ ~ ~c7 ~ T / I 14000222-F5-1 (~RAHAI[, S C~fAARETB & BARBARA 2037 RITifER ffiCiRIrAY CARLISLE PA 17015 I THIS IS NOT A TAX BILL Cumberland County Board of Commissioners Gary Eichelberger, Chairman Richard L. Rovegno, Vx~Chairman Barbara B. Cross, Secretary DECISION NOTICE -CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS 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. M7-ILINO Dl-Tt: 09/24/2010 MLtaic.: 14 - LOMiR lR71liR!'ORD T1rP School: 1 - HI(; SPAIl~ SD Location: 3545 SNOL7l ROAD L111dD APPIEDZ 32 IICRSS Taxable property Property Type: 1-T 8aeideatial K/Mobile Ho®s Not larolled Zn Cleaa llnd Oraea Parcel Identifier. 14 - 0 5 - 0419 - 0 0 5 . Effective for Tax Year. 2 011 APPEALED BOARD DECISION ASSESSED VALUE ASSESSED VALUE i„a~ 175, 000 151, 000 eui~r,gs al, o0o al, o00 TOTAL 196,000 172,000 ~~ NOT NOT Buildings APPLICABLE APPLICABLE TOTAL Tax gtaq,rs Taxable Taxable Clwn and Green Stahis N DECISION: Revised Assessment Based on Hearing. As of September 20, 2010 the Board of Assessment Appeals and/or one of its Auxiliary Boards has issued the above decision regarding your formal assessment appeal. This is your final notice. If you are not satisfied with this decision, you may appeal to the Cumberland County Court of Common Pleas within 30 days from the date of this notice. cc: Secretary of Municipality Secretary of School District Ed Schorpp, Soliator VERIFICATION I, S. Gareth Graham, verify that the statements made in the foregoing Petition are true and correct to the best of my knowledge, information and belief. I understand that the statements therein are made subject to the penalties of 18 Pa.C.S.A. Section 4904 relating to unsworn falsification to authorities. Date : ~~' /Q~ ~~~ S. Gar th Graham S. GARETH GRAHAM, Petitioners V . CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, LOWER FRANKFORD: TOWNSHIP & BIG SPRING SCHOOL DISTRICT, . Respondents IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. CERTIFICATE OF SERVICE I, S. Gareth Graham, hereby certify that on the !~ day of October, 2010, I served a copy of the Petition for Appeal by First Class United States Mail, postage prepaid addressed to: Edward Schorpp, Esquire Solicitor Cumberland County 1 Courthouse Square Carlisle, PA 17013 Stephen D. Tiley, Esquire Solicitor Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 Philip Spare, Esquire Hubert X. Gilroy, Esquire Solicitor Big Spring Sch.Drt. Solicitor L. Frankford Twp. Stock Leader Law Firm 10 E. High Street 221 West Philadelphia St. Carlisle, PA 17013 Suite 600 York, PA 17401 Respectfully submitted, S . Ga~th Grah" 2037 itner Hi hway Carlisle, PA 17015 (717}433-5555 0 S. Gareth Graham IN THE COURT OF COMMON PLEAS OF Petitioner CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION -LAW V. : No. 2010-6643 CIVIL TERM Cumberland County Board of Assessment : JURY TRIAL DEMANDED Appeals, Cumberland County, Lower Frankford Township & Big Spring School District Respondents ORDER OF COURT AND NOW, this 10'h day of November, 2010, the Honorable Angela R. Krom of the 39`h Judicial District, is hereby appointed to preside over the above captioned matter. By the Court, ale Kendall Deputy Court Administrator, Franklin County S. Gareth Graham, pro se ephen D. Tiley, Esquire For Respondents AE67 rrioytl , Kev' A. Hess, P.J. c a ? -a 3 0 --? r `ac ?o p Zc=> x,c W °rn FILED-OFFICE OF TIME PROTHONOTARY 2010 DEC -8 PM 2: 28 CUMBERLAND COMITY PENINSYLVANIA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY 9TH JUDICIAL DISTRICT, PENNSYLVANIA S. Gareth Graham, Civil Action - Law Plaintiff V. No. 2010-6643 Civil Term Cumberland County Board of Assessment Appeals, Cumberland County, Lower Jury Trial Demanded Frankford Township & Big Spring School : District, Respondents Honorable Angela R. Krom, J. ORDER OF COURT November 2010, upon review of the Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals, and the Court believing that a pre-trial conference may be helpful in: a. Simplifying the issues; b. Admitting facts and/or documents to avoid unnecessary proof, c. Limiting the number of expert and other witnesses, and d. Other matters which may aid in disposition of the action; IT IS HEREBY ORDERED that a pre-trial conference shall be held in this matter on Wa&,aexln?, , the 8a ^r-1- day of 1'?1 eca?bof , ,901 O at 8:415 o'clock Am in the Cumberland County Courthouse, Carlisle, Pennsylvania. At least five (5) days prior to the pre-trial conference, each party shall exchange and submit to the Court a pre-trial memorandum which shall include the following: a. A narrative statement of the facts to be proved at trial; ,?W, b. A statement of the legal theory upon which the right of recovery or defense is predicated, together with a citation of authority supporting the party's position; C. A statement of any legal issues likely to arise which will require a ruling by the Court with citation to authority supporting the party's position; d. A list of stipulations to which the opposition can reasonably be expected to agree; e. A list of all exhibits which are to be offered at trial including a brief description of each together with a statement of the purpose for which each shall be offered; f. A list of the names and addresses of all witnesses to be called, except in rebuttal; and, g. The estimated length of trial. Pursuant to the requirements of Pa.R.C.P. 236(a)(2), (b), (d), the Prothonotary shall give written notice of the entry of this Order, including a copy of this Order to each parties' attorney of record and shall note in the docket the giving of such notice and the time and manner thereof. By the Court, J. The Prothonotary shall give notice to: Gareth Graham, pro se _,--,gt'ephen D. Tiley, Esquire ?a DES /Yi,?. c? I ?r? 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 S. GARETH GRAHAM : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Petitioner . PENNSYLVANIA V CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, LOWER FRANKFORD TOWNSHIP, & BIG SPRING SCHOOL DISTRICT, Respondent Parcel No. 14-05-0419-005 CIVIL ACTION - LAW NO. 10-6643 CIVIL REAL ESTATE TAX ASSES' NP APPEAL cn?" r-7 ENTRY OF APPEARANCE TO THE PROTHONOTARY: Please enter my appearance on behalf of the Respondent Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: ,00.G. x/1 1?J!0 Respectfully submitted, Y 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.#32318 --rq ?1 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 S. GARETH GRAHAM : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Petitioner . PENNSYLVANIA V CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, LOWER FRANKFORD TOWNSHIP, & BIG SPRING SCHOOL DISTRICT, Respondent Parcel No. 14-05-0419-005 : CIVIL ACTION - LAW : NO. 10-6643 CIVIL : REAL ESTATE TAX ASSESSMENT : APPEAL ANSWER AND NOW, comes the Cumberland County Board of Assessment Appeals, Respondent, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the "Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals," of which the following is statement: 1. Admitted. -r? 17 Admitted. By way of further Answer, the Board of Assessment Atals 2 . more specifically authorized by Section 301 of The Fourth to Eighth Class Co h= A,, ?r Assessment Law. 72 P. S. §5453.301.x' ? 3 3. Admitted. ' rn 4. Admitted in part. Denied in part. The averments of this paragraph are admitted. However, the property was originally assessed in the total amount of $196,000 ($175,000 land and $21,000 buildings). Upon appeal by the taxpayer, the total assessment was reduced to $172,000, as stated in the Petition. The appeal to Court is de novo and therefore the Board decision is irrelevant, and the assessment appealed is $196,000. 5. Admitted. 6. Admitted. 7. Admitted in part. Denied in part. The averments of this paragraph are admitted except that the original assessment of $196,000 was not for the land alone, but was the original total assessment, which was thereafter reduced to a total assessment of $172,000 by the Board of Assessment Appeals. 8. Denied. Assessment Office staff present during the hearing have no recollection of making a statement that "their legal counsel advised them to not disclose valuation opinions/determinations." No such statement was made by Assessment Office staff, and no such statement would have been made by Assessment Office staff. If Petitioner is referencing a statement by the Board of Assessment Appeals, they may have said that they do not issue an opinion describing how they arrived at their valuation, although Assessment Office staff has no specific recollection as to Board statements. Assessment appeal hearings are not recorded and a transcript is not prepared. A secretary does prepare notes and minutes. Those notes and minutes do not disclose any statements such as those averred in paragraph 8 of the Petition. In any event, the present appeal to Court is de novo and the determination of the Board of Assessment Appeals is therefore irrelevant to the case. 9. Admitted in part. Denied in part. It is admitted that Petitioner "believes" that the property should be assessed for a total of $96,000, but it is denied that the evidence at the hearing will show that the property is only worth that amount. Rather, the evidence will show that the property is worth in excess of that amount. The evidence at the Board hearing is irrelevant as the appeal to Court is de novo. 10. Denied. The averments of this paragraph, and each of its sub-lettered paragraphs, set forth conclusions of law to which no responsive pleading is required. WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying Petitioner's appeal affirming the assessment of $196,000, or setting the fair market value of the subject property in such amount as the Court may deem just and proper. Dated: Respectfully submitted, By ' !;Rt- I 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 unsworn falsification to authorities. Dated: /-Z/?,/ -2O/O onnie 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 S. GARETH GRAHAM IN THE COURT OF COMMON PLEAS Petitioner V CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, LOWER FRANKFORD TOWNSHIP, & BIG SPRING SCHOOL DISTRICT, ASSESSMENT OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 10-6643 CIVIL : REAL ESTATE TAX : APPEAL Respondent Parcel No. 14-05-0419-005 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: S. Gareth Graham Petitioner 2037 Ritner Highway Carlisle, PA 17015 Hubert X. Gilroy, Esquire MARTSON LAW OFFICES Counsel for Lower Frankford Township 10 East High Street Carlisle, PA 17013 Philip H. Spare, Esquire STOCK & LEADER Counsel for Big Spring School Dist. 221 W. Philadelphia St., Suite E-400 York, PA 17401-2994 Date: ??oa. ?? ?D/? J*y Stephen . Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.13132318 FILED-OFFICE ?;V THE Ia?O?}iONOTAR't. 3:'13 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY 9TH JUDICIAL DISTRICT, PENNSYLVANIA S. Gareth Graham, Plaintiff Civil Action - Law V. Cumberland County Board of Assessment Appeals, Cumberland County, Lower Frankford Township & Big Spring School District, Respondents No. 2010-6643 Civil Term Honorable Angela R. Krom, J. Pre-Trial Order Now this day of January, 2011, the Court having convened a pre-trial conference in this matter on December 22, 2010 with S. Gareth Graham, the Petitioner, present and representing himself, and Stephen D. Tiley, Esquire, present on behalf of the Respondents, Cumberland County Board of Assessment Appeals, Cumberland County, Lower Frankford Township, and Big Spring School District. 1. Nature of the Case - This matter involves a real estate assessment appeal for parcel number 14-05-0419-005. The parcel consists of approximately thirty-two (32) acres of land upon which a mobile home exists as a permanent structure. 2. Stipulations - The parties have reached the following stipulations with respect to trial in this matter: a. The appeal emanates from the 2010 Countywide reassessment. b. The Predetermined Ratio is 100% of year 2010 value. c. There is no Common Level Ratio applicable to this appeal. d. The valuation date is April 12, 2010. e. The challenge to the Countywide reassessment as "fatally flawed" is withdrawn. f. The Petitioner will not raise an objection to Attorney Tiley representing the Respondents, despite Petitioner and Attorney Tiley having an attorney/client relationship on an unrelated matter in the late 1980's. g. The prior captions in this case referenced, "Jury Trial Demanded" in error, as no right to trial by jury exists in this case. 3. Discovery - The parties and the Court have established the following discovery schedule: a. The Respondents shall obtain the services of an appropriately credentialed appraiser to perform and appraisal of the Petitioner's property and testify to said appraisal at trial. Said appraisal shall include an inspection of the Petitioner's property. Access to Petitioner's property shall be coordinated with Petitioner and will likely occur in January. b. The Respondents shall provide to Petitioner a copy of their expert appraiser's report not later than March 1, 2011. c. Upon review of the Respondents' appraisal report, the Petitioner may obtain the services of an appropriately credentialed appraiser to testify at trial on his behalf. In the event an appraiser shall be called to testify by the Petitioner, a report prepared by the appraiser shall be provided to the Respondents, through Attorney Tiley, not later than April 4, 2011. d. The dates set forth above may be extended upon agreement of the parties, so long as said extension of time for discovery will not delay trial in this matter. 4. Trial Date - Trial in this matter is tentatively scheduled for Thursday, May 12". 2011 beainnine at 9:00 a.m. This matter shall be scheduled for one day. Please note, this is not the trial date discussed at the Pre-Trial Conference. 5. View of the Property - At this time, the Court does not believe that a view of the Petitioner's property is necessary to the Court's ability to fix fair market value of the property. However, the Petitioner may renew his request in the future, should circumstances necessitate the Court's reconsideration of this issue. 6. Witness Lists - a. Petitioner: 1. The Petitioner, S. Gareth Graham 2. Possibly, an appropriately credentialed real estate appraiser to be determined at a future date. b. Respondents: 1. Bonnie M. Mahoney, Chief Assessor for Cumberland County 2. Sylvia Barrett, Assessor, Cumberland County 3. Steven W. Barrett, Appraiser 4. Stan Skronnek, Appraiser 7. Exhibit Lists - a. Petitioner: as proffered in Petitioner's Pre-Trial Memorandum b. Respondents: as proffered in Respondent's Pre-Trial Memorandum Directions to Prothonotary- Pursuant to the requirements of Pa. R. C. P. 236(a) (2), (b), (d), the Prothonotary shall give written notice of the entry of this Order, including a copy of this Order to each parties' attorney of record and shall note in the docket the giving of such notice and the time and manner thereof. By the Court, 1 he Prothonotary shall give notice to: /S. Gareth Graham, pro se c! po maed Stephen D. Tiley, Esquire 11 District Court Administrator to FILED-OFFICE: r!V THE PROTHONI O r `,` ' 2'j 11 APR 28 A 10: 02 CUMBERLAND COUNTY PENNSYLVANIA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY 9TH JUDICIAL DISTRICT, PENNSYLVANIA S. Gareth Graham, Plaintiff V. Civil Action - Law Cumberland County Board of Assessment Appeals, Cumberland County, Lower Frankford Township & Big Spring School District, Respondents No. 2010-6643 Civil Term Jury Trial Demanded Honorable Angela R. Krom, J. ORDER OF COURT April 20, 2011, upon request of the Taxpayer, and said request concurred with by the County and the Board of Assessment Appeals; IT IS HEREBY ORDERED that the trial scheduled in this matter for Thursday, May 12, 2011 shall be continued generally for the parties to continue to explore the possibility of settlement. IT IS FURTHER ORDERED, so that this Court may track the progress of settlement negotiations and schedule further proceedings in this matter, if necessary, that the parties shall advise the Court in writing of the status of their settlement efforts within forty-five (45) days of this date. Graham v. Board of Assessment No. 10-6643 Page 2 Pursuant to the requirements of Pa. R. C P. 236(a) (2), (b), (d), the Prothonotary shall give written notice of the entry of this Order, including a copy of this Order to each parties' attorney of record and shall note in the docket the giving of such notice and the time and manner thereof. By the Court, The Prothonotary shall give notice to: S. Gareth Graham, Pro Se - ? '? ,/ Stephen D. Tiley, Esquire - hued THIRTY-NINTH JUDICIAL DISTRICT OF PENNSYLVANIA FRANKLIN AND FULTON COUNTY BRANCHES COURT OF COMMON PLEAS JUDGE'S CHAMBERS r ANGELA R. KROM JUDGE April 21, 2011 Melissa H. Calvan Cumberland Co ty Court Administrator 1 Courthouse quare Carlisle, P 17013 RE: Graham v. Board of Assessment Dear Ms. Calvanelli: Franklin County Courthouse 157 Lincoln Way East Chambersburg, Pennsylvania 17201 Telephone: (717) 709-7200 Tele Fax: (717) 709-7219 Fulton County Courthouse 201 North Second Street McConnellsburg, Pennsylvania 17233 Telephone: (717) 485-3301 Please find enclosed the original and three copies of the Order of Court continuing the trial currently scheduled in this matter for May 12, 2011. This Order continues the case generally and requests the parties update the Court in 45 days whether a new date needs to be found. If you have any questions, please feel free to contact me. Sincerely, ea.-a a. R?C:s Carol A. Rockwell Judicial Secretary cr enclosure 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 S. GARETH GRAHAM IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, C-> , ,, C-- Petitioner PENNSYLVANIA ° -`' V 2? A -XI CIVIL ACTION - LAW Wr- _.C rv t=om -a CUMBERLAND COUNTY BOARD OF _Z> v? NO 10-6643 CIVIL ?4 a ,, '° ASSESSMENT APPEALS, . CUMBERLAND COUNTY, LOWER FRANKFORD TOWNSHIP, & BIG : SPRING SCHOOL DISTRICT, < REAL ESTATE TAX ASSESSMENT APPEAL Respondent , Parcel No. 14-05-0419-005 STIPULATION AND JOINT MOTION FORA REED ORDER AND NOW, this c,2-5 t day of May, 2011, it is hereby Agreed and Stipulated by and between the Petitioner, S. Gareth Graham, pro se; and Respondent Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; as follows: 1. Petitioner filed a "Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals " on October 19, 2010. By Order dated November 10, 2010, by Kevin A. Hess, P. J., the Honorable Angela R. Krom of the 39`h Judicial District was appointed to preside over this case. The parties filed pre-trial memorandums and a pre-trial conference was held on December 22, 2010. The Court, by Honorable Angela R. Krom, entered a Pre-Trial Order on January 4, 2011. A further Order was entered on April 20, 2011, continuing the case generally. The parties have now settled this case. 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 taxes. The appeal emanates from the year 2010 Cumberland County, Countywide, reassessment. Stipulation & Joint Motion for Agreed Order- S. Gareth Graham Page 1 of 3 3. The property which is the subject of this appeal consists of approximately 32 acres of land upon which a former mobile home exists as a permanent structure. The property is situate in Lower Frankford Township, Cumberland County, Pennsylvania. The property is further identified as Cumberland County Tax Parcel No. 14-05-0419-005. 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, April 12, 2010, is $136,200. 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 $136,200, and the assessment shall be $136,200. 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 $136,200, 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 $136,200 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. Stipulation & Joint Motion for Agreed Order- S. Gareth Graham Page 2 of 3 9. Each party to this appeal shall bear its own costs. 10. The Court is requested to enter the proposed Order attached hereto. Dated: /V." Respectfully submitted, S. GARETH GRAHAM, Taxpayer/Petitioner -2 S. Gareth raham, Pe tioner 2037 Ritner Highway Carlisle, PA 17015 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY OF CUMBERLAND _. C Bye Stephen D. iley, Esquire Assistant Cumb. Cty. Solicitor for Tax Matters Attorney for Cumberland County Board of Assessment Appeals Frey and Tilley 5 South Hanover Street Carlisle, PA 17013 Tel. No. (717) 243-5838 Supreme Court ID# 32318 Stipulation & Joint Motion for Agreed Order- S. Gareth Graham Page 3 of 3 ar S. GARETH GRAHAM Petitioner V CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, LOWER FRANKFORD TOWNSHIP, & BIG SPRING SCHOOL DISTRICT, Respondent Parcel No. 14-05-0419-005 : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, PENNSYLVANIA : CIVIL ACTION - LAW NO. 10-6643 CIVIL : REAL ESTATE TAX ASSESSMENT : APPEAL ORDER AND NOW, this _,V _day of , 2011, upon Stipulation and Joint Motion for Agreed Order, it is Decreed an 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: April 12, 2010, is $136,200. 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 $136,200. 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 r c_ x r n z -a cn r J ? ? c5 , Ang a R. rom, J. D c-) ZO =k C)n 5;c- cc: S. Gareth Graham OOP Stephen D. Tiley, Esquire p S. GARETH GRAHAM IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Petitioner PENNSYLVANIA V CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 10-6643 CIVIL ASSESSMENT APPEALS, CUMBERLAND COUNTY, LOWER . FRANKFORD TOWNSHIP, & BIG SPRING SCHOOL DISTRICT, REAL ESTATE TAX ASSESSMENT APPEAL Respondent Parcel No. 14-05-0419-005 ORDER AND NOW, this day of __:12, , 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: April 12, 2010, is $136,200. 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 $136,200. 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 ourt We J. cc: S. Gareth Graham Stephen D. Tiley, Esquire 0'p ies Mailed " /off !I, Q CO rn 2 r 7 Nr- O 0 00 = s c p' C7 '?'! OM .C GO B!