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Home My WebLink About10-6833SHIPPENSBURG PROPERTIES LP, IN THE COURT OF COMMON PLEAS OF PLAINTIFF :CUMBERLAND COUNTY, PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, DEFENDANT 10-6833 CIVIL TERM ORDER OF COURT AND NOW, this ~ day of November, 2010, a hearing on the within appeal of the Cumberland County Board of Assessment Appeals shall commence at 8:45 a.m., Friday, April 8, 2010, in Courtroom Number 5, Cumberland County Courthouse, Carlisle, Pennsylvania. ~ Donald A. Walsh, Jr., Es uire q For Plaintiff By the Court, L~'~ Albert H. Masland, J. -~ Stephen Tiley, Esquire For Cumberland County Board of Assessment Appeals hippensburg Area School District hippensburg Township umberland County board of Assessment Appeals -~ ~ `~, , :saa ~,,, ~-~ :~ -~ r,,~' ~ ~--, ~: ~ r" if .~ rrt~ L l . . ., ~; ~~~, ~ o ~~ --~ -: ~~ a ~ ~ ? .C fir. t 71 ;..1 e l 1 Stephen D. Tiley, Esquire Supreme Court I.D. No.32318 Attorney for Cumberland County 71 ? ! P Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax: 717-243-6441 SHIPPENSBURG PROPERTIES LP IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Appellant PENNSYLVANIA VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, : CIVIL ACTION - LAW : NO. 2010-6833 Appellee Parcel No. 36-12-0320-036 TO THE PROTHONOTARY: REAL ESTATE TAX ASSESSMENT APPEAL PRAECIPE Please enter my appearance on behalf of the Appellee, Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: 1.1 Respectfully submitted, By , lv-- 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 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 SHIPPENSBURG PROPERTIES LP : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, ASSESSMENT Appellee Parcel No. 36-12-0320-036 : CIVIL ACTION - LAW : NO. 2010-6833 : REAL ESTATE TAX : APPEAL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Entry of Appearance by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Donald A. Walsh, Jr., Esquire MAIELLO BRUNGO & MAIELLO, LLP Attorney for Appellant One Churchill Park 3301 McGrady Road Pittsburgh, PA 15235 James M. Robinson, Esquire David P. Andrews, Esquire TURO LAW OFFICES Attorney for Shippensburg School District Attorney for Shippensburg Township P.O. Box 1311 28 South Pitt Street Altoona, PA 16603 Carlisle, PA 17013 Date: el? 4ez&-- -A Stephen 0. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 Stephen D. Tiley, Esquire Supreme Court I.D. No.32318 Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax: 717-243-6441 SHIPPENSBURG PROPERTIES LP IN THE COURT OF COMMON PLEAS Appellant OF CUMBERLAND COUNTY, : PENNSYLVANIA VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee Parcel No. 36-12-0320-036 : CIVIL ACTION - LAW : NO. 2010-6833 : REAL ESTATE TAX ASSESSMENT : APPEAL ORDER AND NOW, this ` day of March, 2011, upon representation by Stephen D. Tiley, Esquire, counsel for the Appellee, that the parties have agreed to a general continuance of the above captioned matter, the hearing previously scheduled for April 8, 2011 is cancelled, and the case is continued generally at the call of any party. By the Court, 4 Albert H. Masland, S DT/tl cc: 'Donald A. Walsh, Jr., EsquireI? 'Stephen D. Tiley, Esquire James M. Robinson, Esquire 31"14 ?Q David P. Andrews, Esquire p FILED-OFFICE O THE PROTHONOTARY Stephen D. Tiley, Esquire Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street 2011 MAR 29 AM 1 I : 38 Supreme Court No. 32318 CUMBE SHIPPENSBURG PROPERTIES LP Appellant VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee Parcel No. 36-12-0320-036 RLAI4D COUNTY Tel: 717-243-5838 INSY LVANI A Fax.: 717-243-6441 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 2010-6833 REAL ESTATE TAX ASSESSMENT APPEAL 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 Appellant's "Petition for Appeal from Action of the Cumberland County Board of Assessment Appeals" of which the following is a statement: 1. Admitted in part. Denied in part. The averments of this paragraph are admitted except that the lot is Lot No. A-12 as shown on Plan Book 88, Page 30. 2. Admitted. 3. Admitted. 4. Admitted in part. Denied in part. The averments of this paragraph are admitted except that the Board is created by Section 301 of The Fourth to Eighth Class County Assessment Law (72 P.S. §5453.301) which is the Act of May 21, 1943, P.L. 571. The Board of Assessment Appeals continues to exist pursuant to §8851 of the recently passes Consolidate County Assessment Law to be codified at 53 Pa. C.S.A. §8851. 5. Admitted. 6. Admitted. 7. Admitted. 8. 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, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying Appellant's appeal, fixing the fair market value and assessment of the property at $770,000, or in such other amount as the Court may deem just and proper. Dated: .3 /I- Respectfully submitted, I 0/t/ By l Stephen D. iley, Esquire Assistant Cumberland County 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. 2 2?d, -/-? Dated: 2/ll Bonnie M. Mahoney, Chie f Assessor l 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 Aisle. Pennsylvania 17013 Fax 717-243-6441 SHIPPENSBURG PROPERTIES LP : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant . PENNSYLVANIA VS. : CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 2010-6833 ASSESSMENT APPEALS, Appellee . REAL ESTATE TAX ASSESSMENT . APPEAL Parcel No. 36-12-0320-036 CERTIFICATE 0 SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Donald A. Walsh, Jr., Esquire MAIELLO BRUNGO & MAIELLO, LLP Attorney for Appellant One Churchill Park 3301 McGrady Road Pittsburgh, PA 15235 James M. Robinson, Esquire TURO LAW OFFICES Attorney for Shippensburg Township 28 South Pitt Street Carlisle, PA 17013 Date: 3?x? p l? David P. Andrews, Esquire Attorney for Shippensburg School District P.O. Box 1311 Altoona, PA 16603 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 22 11 JUN 17 AIM 9: 46 Supreme Court I.D. No. 32318 Attorney for Cumberland County Board of Assessment Appeals 1 I?JMBERLAriG 5 South Hanover Street PENNSYLM1441?i Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax 717-243-6441 SHIPPENSBURG PROPERTIES LP : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, : CIVIL ACTION - LAW : NO. 2010-6833 Appellee Parcel No. 36-12-0320-036 AND NOW, this 2011, it is hereby Agreed and Stipulated by and between the Appellant, Shippensburg Properties, LP, by its attorneys Maiello Brungo & Maiello, LLP, Donald A. Walsh, Jr., Esquire; and Appellee, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; as follows: Appellant filed a "Petition for Appeal from action of the Cumberland County Board of Assessment Appeals on October 27, 2010. The Court, by the Honorable Albert H. Masland, entered an Order on November 2, 2010, setting a hearing date for April 8, 2011. The parties have now settled this case. 2. This assessment appeal relates to market value as of April 7, 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. The property which is the subject of this appeal consists of 18.68 acres of vacant land, more or less. The property is located in Shippensburg Township, Cumberland County, : REAL ESTATE TAX ASSESSMENT : APPEAL Stipulation & Joint Motion for Agreed Order- Shippensburg Properties, LP Page 1 of 3 Pennsylvania, next to and behind the Shippensburg Wal-Mart. Taxpayer maintains that only 7 acres of the parcel is usable. The property is further identified as Cumberland County Tax Parcel No. 36-12-0320-036. 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 7, 2010, is $459,000. 5. As a result of the year 2010 Cumberland Countywide reassessment, the predetermined ratio for the year 2010 Countywide reassessment value is 100% of year 2010 value. There is no common level ratio applicable to the year 2010 Countywide reassessment value. The parties stipulate that for the year 2010 Countywide reassessment value, first applicable for taxes beginning in year 2011, the fair market value of the property is $459,00, and the assessment shall be $459,000. The assessment shall continue in this amount for future years, until changed as provided by law. 6. The Cumberland County Assessment Office shall allocate the total assessment between land and improvements as provided by law and the procedures of the Cumberland County Assessment Office. 7. The year 2010 Countywide reassessment value of $459,00, and the assessment in that amount, shall be implemented beginning with year 2011 County and municipal taxes, and beginning with 2011/12 School Real Estate Taxes. The said year 2010 Countywide reassessment value of $459,00 shall be effective for tax years beginning on and after January 1, 2011, and shall continue thereafter unless and until changed as otherwise provided by law. 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. Stipulation & Joint Motion for Agreed Order- Shippensburg Properties, LP Page 2 of 3 10. The Court is requested to enter the proposed Order attached hereto. 11. The undersigned Attorneys each hereby warrant to the other, and to the parties, and to the Court, that he/she has reviewed this Settlement Stipulation with his/her client or clients and that he/she has specifically been authorized to enter into this Settlement Stipulation by his/her client or clients. Dated: Respectfully submitted, SHIPPENSBURG PROPERTIES, LP By? e-dg-- 'J 6uAlp -Bard . Walsh, Jr., Esquire Maiello Brungo & Maiello, LLP One Churchill Park 3301 McGrady Road Pittsburgh, PA 15235 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY OF CUMBERLAND By y? Stephen D. iley, Esquire of Assistant Cumb. Cty. Solicitor for Tax Matters Attorney for Cumberland County Board of Assessment Appeals Frey and Tiley 5 South Hanover Street Carlisle, PA 17013 Tel. No. (717) 243-5838 Supreme Court ID# 32318 Stipulation & Joint Motion for Agreed Order- Shippensburg Properties, LP Page 3 of 3 SHIPPENSBURG PROPERTIES LP Appellant VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v m = CIVIL ACTION - LAW X a r rn -<> TV 7 , NO. 2010-6833 c:; = ?? REAL ESTATE TAX ASS"SMENT.y APPEAL Parcel No. 36-12-0320-036 ORDER AND NOW, this l day of X11, 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 7, 2010, is $459,000. 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 $459,000. 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 AlbertH. asland, J. cc: Donald A. Walsh, Jr., Esquire `James M. Robinson, Esquire f? -"'David P. Andrews, Esquire ap VStephen D. Tiley, Esquire q"?I( 106