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HomeMy WebLinkAbout10-6699~~ David J. Lanza LD. No. 55782 2132 Market Street ~. ~, ~ ~ h ,. ~, Camp Hill, Pennsylvania 1701,~~ ~ ~r` ~. ~,-I +.; ;~i ~~~",~,;~~ (717) 730-3775 "~ ~ ~~ .~ ~ . , , ~~ r t L p a - WILLIAM JEFFE ICHTER, ~ =~ ~~ ",~- ~' '~?:~ v. Appellant Attorney for Appellant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. (d - (Q~4 1 Civit (Erf~-~ CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee PETITION FOR APPEAL OF PROPERTY ASSESSMENT 1. Appellant William Jeffe Ichter ("Appellant") maintains an address at 145 Washington Terrace, Lemoyne, PA 17043. 2. Appellant is the record owner of certain real property located at 145 Washington Terrace, Lemoyne, (Cumberland County) PA 17043 ("Subject Premises"). 3. The subject premises are used solely as a residence. 4. The Tax Map Parcel number for the subject premises is 12-21-0265-445. 5. The purchase price for the subject premises was $ 65,000 in 2005. 6. Following construction of a residence on the subject premises in 2005, the value of the subject premises was assessed at $ 355,630 in 2006. 7. The County of Cumberland reassessed the subject premises at $ 545,300 in May 2010, from which assessment Appellant appealed. 8. On September 20, 2010, there was a hearing on Appellant's Appeal before the Cumberland County Board of Assessment Appeals (the "Board") in Carlisle, PA. ~~ 9. On September 24, 2010, the Board mailed a notice of decision. A true and correct copy of the aforesaid notice is attached hereto as Exhibit "A." 10. The assessment by Appellee does not reflect the current market value of the property. 11. Appellant shall be forced to incur costs, including attorney fees, witness fees and appraisal fees for the purpose of challenging the assessment in this case. 12. Less than thirty (30) days have elapsed from the date of Appellee's notice to the date of this Appeal. 13. Appellant Appeals the assessment of the property by Appellee to this Honorable Court pursuant to the provision of the General County Assessment Law at 72 P.S. § 5020-518.1 et seq. Wherefore, Appellant respectfully request this Honorable Court to: A. Reduce the assessment to the fair and reasonable value. B. Assess Appellee for costs incurred by the Appellant including, but not limited to, all docket costs, appraisal fees, attorney's fees and witness fees. Respectfully submitted, 1 r,r David J. Lanza Attorney I.D. No. 55782 2132 Market Street Camp Hill, PA 17011 Telephone (717) 730-3775 Attorney for Appellant 302-1 ,~a . oo P p ~-rN ~# 15s 1 CERTIFICATE OF SERVICE AND NOW, this 20~h day of September 2010, the undersigned does hereby certify that he did this date serve a copy of the foregoing document upon the other parties of record by causing same to be deposited in the United States Mail, first class postage prepaid, at Camp Hill, Pennsylvania, addressed as follows: Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle Pa, 17013 ~~ David J. Lanza Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 00513102-F5-1 ICHTER, WM 3EFFE 145 WASHINGTON TERRACE LEMOYNE PA 17043 Cumberland County Board of Commissioners Gary Eichelberger, Chairman Richard L. Rovegno, Vice-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. MAILING DATE: 09J24/2010 Munic.: 12 - LEMOYNB BOROUGH School: 9 - WEST SHORE SD Location: 145 WASHINGTON TERRACE FORT WASHINGTON LOT 3 PB 90 PG 66 Taxable Property Property Type: R Residential (Under 10 Acres) Homestead Approved Parcel Identifier: 12 - 21- 0 2 6 5- 4 4 5. Effective for Tax Year: 2 011 APPEALED BOARD DECISION ASSESSED VALUE ASSESSED VALUE Land 92,200 92,200 Buildings 453,100 391, 800 TOTAL 545,300 484,000 Land NOT NOT Buildings APPLICABLE APPLICABLE TOTAL Tax Status Taxable Taxable Clean and Green Status 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, Solicitor WILLIAM JEFFE ICHTER, Appellant vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellees IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION -LAW NO. 10-6699 CIVIL IN RE: APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT ORDER C'7 ~ N ~ Q ~ ~~ ~ ~ ~-~ ~ ~- cr, ~=-- ~ - ~- -~ ~ ~ ~~ ~~ .. ~ _'- ~ °~ cs~ ~ ~. AND NOW, this 7L• day of October, 2010, upon consideration of the foregoing petition, it is hereby ordered that: 1. A rule is issued upon the Appellees to show cause why the Appellant is not entitled to the relief requested; 2. the 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 Tuesday, January 11, 2011, at 9:00 a.m. in Courtroom No. 4, Cumberland County Courthouse, Cazlisle, 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. ,o L 0'~ BY THE COURT, ~~ • David J. Lanza. T.D. No. 55782 2132 Market Street Camp Hill, Pennsylvania 17011 (717) 730-3775 WILLIAM JEFFE ICHTER, Appellant v. CUMBERLAND COUNTY ASSESSMENT APPEALS, Appellee oer z z ~~,~~ Attorney for Appellant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA : NO. 10-6699 BOARD OF ORDER And Now, this ~~ ~ay of rX~. 2010, in consideration of the Appellant's Petition for Appeal, it is hereby ORDERED that a hearing de novo shall be scheduled for Q~i t~L~20~ at 9%~~ m. in courtroom ,~, Cumberland County Courthouse. O i3y the Court: J. DlStribution: David Lanza, 2132 Market Street, Camp Mill, PA 17011 Cumberland County Board of Assessment Appeals Old Courthouse, First Floor, One Courthouse Square, Carlisle Pa, 17013 Z0/Z0 39Cd MC1 HSO~1Ad-Sd3~H13Q 60>rZSL6LTL E0~9T 0i0Z/TZ/0Z 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 WILLIAM JEFFE ICHTER : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee Parcel No. 12-21-0265-445 RESCHEDULING ORDER ^:c.:'• AND NOW, this Z. 4' : NO. 2010-6699 CIVIL TERM Real Estate rn Assessment Appeal w C) 't9 ,tea € +n r- - n day of December, 2010, upon representation by Stephen D. Tiley, Esquire, counsel for the Appellee, that the parties have agreed to a continuance in this case, the hearing previously scheduled in the above captioned matter for January 11, 2011 is cancelled and the matter is rescheduled for Wednesday, March 23, 2011, at 9:30 a. m., in Courtroom No. 4, Cumberland County Courthouse, Carlisle, Pennsylvania. 'Stephen D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 'David J. Lanza, Esquire 2132 Market Street Camp Hill, PA 17011 1?a`led 1 J10 ?a 30 Da 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 WILLIAM JEFFE ICHTER IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Annellant PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee Parcel No. 12-21-0265-445 : NO. 2010-6699 Y co ?rT6 CIVIL TER1 r- Real Estate Assessment Appeal ENTRY OF APPEARANCE TO THE PROTHONOTARY: +" 7 C .J :ice C) Please enter my appearance on behalf of the Respondent Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: Respectfully submitted, By Step n D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.13132318 F Cl) 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 WILLIAM JEFFE ICHTER : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA V. CUMBERLAND COUNTY : NO. 2010-6699 CIVIL TERM BOARD OF ASSESSMENT APPEALS Appellee Real Estate - Parcel No. 12-21-0265-445 Assessment Appeal AN ER yIo- AND NOW, comes the Cumberland County Board of Assessment Appeal" LL rr7 © C?- "r.% Zr zz Appellee, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the Appellant's "Petition for Appeal of Property Assessment," of which the following is statement: Admitted. 2. Admitted. 3. Admitted. 4. Admitted. 5. Admitted in part. Denied in part. It is admitted that the Appellant purchased the Lot upon which the completed residence is now situate in March of 2005 for $65,000. That property now includes a completed residence and so the 2005 purchase was not for the "premises" as it now exists. "7 -TT 6. Admitted in part. Denied in part. The averments of this paragraph are factually admitted however irrelevant to the case at bar, which relates solely to the year 2010 Countywide reassessment value and, therefore, fair market value as of the date Appellant's Petition was originally filed to the Cumberland County Board of Assessment Appeals, to wit: May 17, 2010. 72 P.S. §5453.704 (The new Consolidated County Assessment Law (Senate Bill 918 of 2009), to take effect January 1, 2011, contains similar provisions to be codified at 53 P.S. § 8854.) 7. Admitted. 8. Admitted. 9. Admitted. Since an appeal to the Court is de novo, the Board's decision reducing the assessment to $484,000 is irrelevant and the assessment appealed is the original $545,300 assessment. Green v. Schuylkill Board of Assessment Appeals, 565 Pa. 185, 772A 2d. 419 (2001). 10. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. To the extent that this paragraph contains factual averments, the same are denied, and strict proof at trial is demanded. 11. Admitted in part. Denied in part. It is admitted that Appellant may incur costs including attorney's fees, witness fees and appraisal fees in choosing to appeal the Decision of the Board of Assessment Appeals to Court. However, it is denied that Appellant is "forced" to incur those costs and it is denied that incurring those costs is warranted as the fair market value of the property is at least the amount set by the Board. The implication that a taxpayer/appellant may recover costs in an assessment appeal as a conclusion of law to which no responsive pleading is required. Costs are not an available remedy for actions at an administrative level, and the undersigned counselor/appellee is aware of no statutory authority for costs for actions at the administrative level. Counselor is also aware of no case law awarding costs in an assessment appeal except in an instance of dilatory, obdurate or vexatious conduct. Such conduct has not been alleged by Appellant, and is not factually present. The Fourth to Eighth Class County Assessment Law has for many years contained a provision allowing for costs to be apportioned as the Court may direct. 72 P. S. §5453.704(e). The undersigned counsel is not aware of any case imposing costs except for dilatory, obdurate or vexatious conduct during the Court proceeding, or upon successful showing of discriminatory and non-uniform assessments of numerous properties. Facts which might allow the awarding of counsel fees or costs under such circumstances have not been averred by the Appellant, and are not present in this case. A similar provision regarding Court allocation of costs is present in the new Consolidated County Assessment Law to be codified at 53 P.S. § 8854(a)(8). 12. Admitted. 13. Admitted in part. Denied in part. The averments of this paragraph are admitted however the more specific provisions are the Fourth to Eighth Class County Assessment Law, and the new Consolidated County Assessment Law, as cited in this Answer. WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying Appellant's appeal, denying the request for costs incurred by the Appellant, or for an Order fixing the fair market value, and assessment, of the property in such amount as the Court may deem just and proper. Dated: 1 p?? Respectfully submitted, By Stephen D. Tiley, Esquire Asst. Cumb. Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 VERIFICATION I verify that the statements made in the foregoing Answer are true and correct, partially upon personal knowledge and partially upon my belief; to the extent language in the Answer is that of my attorneys, I have relied upon my attorneys in making this Verification. I understand that false statements herein are made and subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities. Dated: Bonnie M. Mahoney, Chief Assess 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 WILLIAM JEFFE ICHTER : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS : NO. 2010-6699 CIVIL TERM Appellee Parcel No. 12-21-0265-445 Real Estate Assessment Appeal 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: David J. Lanza, Esquire Attorney for Appellant 2132 Market Street Camp Hill, PA 17011 Michael J. Cassidy, Esquire Attorney for Borough of Lemoyne Johnson Dine Stewart & Weidner Mark S. Cappuccio, Esquire Attorney for West Shore School District Eastburn & Gray, P.C. 301 Market Street Lemoyne, PA 17043 Date: I / 0 „ 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.13132318 Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street I fill R I I fit; C, WILLIAM JEFFE ICHTER Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee Parcel No. 12-21-0265-445 Tel: 717-243-5838 I 41kE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA NO. 2010-6699 CIVIL TERM Real Estate Assessment Appeal MOTION TO VACATE RULE TO SHOW CAUSE AND RESCHEDULE HEARING AND NOW, comes the Cumberland County Board of Assessment Appeals, Appellee, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Motion to Vacate Rule To Show Cause and Reschedule Hearing, of which the following is statement: 1. This assessment appeal involves a residence located at 145 Washington Terrace, in the Borough of Lemoyne, Cumberland County, Pennsylvania, and being Tax Parcel No. 12-21-0265-445. On October 20, 2010, the Appellant filed a "Petition for Appeal of Property Assessment." On October 26, 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 January 10, 2011. Supreme Court I.D. No. 32318 Motion to Vacate Rule to Show Cause and Reschedule Hearing I 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. Appellee avers that taxpayer's petition does not set forth a prima facie case for relief 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 initially set a Hearing date for January 11, 2011. Thereafter, by Order dated December 29, 2010, the hearing was re-scheduled to March 23, 2011 at 9:30 a.m.. However, Appellee has another real estate assessment appeal scheduled for the same date and time before Judge Masland. The appellant in that case is pro se. (Joseph A. Turri. Cumb. Cty. No.: 10-6698.) Appellee requests that the hearing in the case at bar (that of William Jeffe Ichter. No: 10-6699) be rescheduled to a date on or after May 16, 2011, in order to accommodate the parties schedules. 7. Appellee has sought the concurrence of counsel for the taxpayer and their response was that he: Does concur in this Motion. Motion to Vacate Rule to Show Cause and Reschedule Hearing 2 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, cancelling the hearing scheduled for March 23, 2011, and rescheduling that hearing for a date on or after May 16, 2011. Dated: Respectfully submitted, Step en . Tiley, Esquire Assistant Cumb. Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#3231 Motion to Vacate Rule to Show Cause and Reschedule Hearing 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 WILLIAM JEFFE ICHTER IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS : NO. 2010-6699 CIVIL TERM Appellee Parcel No. 12-21-0265-445 Real Estate 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 and Reschedule Hearing by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: David J. Lanza, Esquire Attorney for Appellant 2132 Market Street Camp Hill, PA 17011 Michael J. Cassidy, Esquire Attorney for Borough of Lemoyne Johnson Duffie Stewart & Weidner 301 Market Street Lemoyne, PA 17043 Mark S. Cappuccio, Esquire Attorney for West Shore School District Eastburn & Gray, P.C. 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 Date: rn? Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 Stephen D. Tiley, Esquire Supreme Court No. 32318 Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle, Pennsylvania 17013 Fax.: 717-243-6441 WILLIAM JEFFE ICHTER : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS NO.2010-6699 CIVIL TERM Appellee Parcel No. 12-21-0265-445 Real Estate Assessment Appeal ORDER AND NOW, this 1(o--64 day of March, 2011, upon consideration of the foregoing Motion to Vacate Rule to Show Cause and Reschedule Hearing, the Rule dated October 26, 2010 is vacated, the hearing previously scheduled in the above captioned matter for March 23, 2011 is cancelled, and the matter is rescheduled for J/? 0 t A, ?y A?f 2011, at / 3d m., in Courtroom No. 4, Cumberland County Courthouse, Carlisle, Pennsylvania. By The Court me Kevin A ss, P. J. rv -? rv rv cc: 'David J. Lanza, Esquire / Mark S. Cappuccio, Esquire vwle /Michael J. Cassidy, Esquire CoP??17 1 r' ?/ Stephen D. Tiley, Esquire / Da f- C -_-+c) n 71 ?rT WILLIAM JEFFE ICHTER : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA V. CUMBERLAND COUNTY NO. 2010-6699 CIVIL TER M ' mom' r BOARD OF ASSESSMENT AP PEALS U-)r-- ; M= -<> ?o C Appellee y`?° _ - • Real Estate zCD o? Parcel No. 12-21-0265-445 Assessment Appeal' - ° ORDER AND NOW, this ?rs«ic. day of A.ugast, 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: May 17, 2010, is $430,000. 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 $430,000. 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. The Cumberland County Assessment Officer shall allocate the said assessment between land and improvements in accordance with the law and procedures of the Cumberland County Assessment Office, and shall instruct the taxing bodies to make any appropriate refunds. The said Stipulation and Joint Motion for Agreed Order is incorporated herein. By The C rt /? dt Kevin A ess, P. J. cc: David J. Lanza, Esquire J Mark S. Cappuccio, Esquire I? ZtA11"e'J Michael J. Cassidy, Esquire CoP Q I [,,? "Stephen D. Tiley, Esquire ?/ JaFD