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Home My WebLink About10-6913UlvITED METHODIST HOME IN THE COURT OF COMMO FOR CHILDREN, INC., CUMBERLAND COUNTY, P Appellant vs. CIVIL ACTION - LAW NO. 10-6913 CIVIL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee ON A ORDER AND NOW, this day of November, 2010, upon petition, it is hereby ordered that: 1. A rule is issued upon the Appellee to show cause why the not entitled to the relief requested; 2. the Appellee shall file an answer to the petition within tN after the petition is served on the Appellee; 3. a hearing is set for Thursday, February 24, 2011, at 1:30 Cumberland County Courthouse, Carlisle, PA.; and 4. notice of entry of this order shall be provided by the Apj interested parties in accordance with Pa.R.C.P. 440. i ? rrt.d t? `T, l? PLEAS OF dNSYLVANIA 2 _2 ??. p=er of the foregoing is (20) days in Courtroom No. 4, to all BY THE COURT a 1 Kevin . Hess, P. J. UNITED METHODIST HOME FOR CHILDREN, INC., Petitioner V. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA NO. 10-6913 CIVIL ACTION COUNTY OF CUMBERLAND m _ - X rn rn Respondent M c3 an , PETITION TO INTERVENE IN TAX ASSESSMENT APPEA 2S w c with address at 2233 Gettysbag R:o#d hi t l f i hi owns p ass irst c s a p 1. Lower Allen Towns , Camp Hill, Pennsylvania 17011. 2. The Petitioner owns two separate tracts of property identified as parcel No. 13-23- 0559-083 and 13-23-0559-084 (collectively known as property) in Lower Allen Township. 3. The rights of Lower Allen Township to collect real estate taxes will be impacted by this appeal. Wherefore, Lower Allen Township respectfully requests allowance to intervene in this matter. Respectfully Submitted, DALEY ZUCKER MEILTON MINER & GINGRICH, LLC Date: December 15, 2010 By: Steven P. Miner, Esquire Attorney I.D. No. 38901 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: smineradzmmglaw.com UNITED METHODIST HOME FOR CHILDREN, INC.- IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA Petitioner V. 140.10-6913 CIVIL ACTION COUNTY OF CUMBERLAND Respondent VERIFICATION PURSUANT T018 PA C.S. &4949 I, Thomas G. Vemau, 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 PETITION TO INTERVENE IN TAX ASSESSMENT 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 unswom falsification to authorities. Dated: Thomas G. Vernau, T0 Lower Allen. Township UNITED METHODIST HOME FOR CHILDREN, INC., Petitioner V. COUNTY OF CUMBERLAND Respondent IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA NO. 10-6913 CIVIL ACTION CERTIFICATION OF SERVICE IZ'Elb I, Steven P. Miner, Esquire, certify that on I served via United States Mail a true and correct copy of the forgoing Answer to Petition for Appeal from the decision of the Cumberland County Board of assessment Appeals: Edward Schorpp, Esquire County of Cumberland- Solicitor's Office 36 West Allen Street Mechanicsburg, PA 17055 Michael L. Bangs, Esquire 429 South 18th Street Camp Hill, PA 17011 (717) 730-7310 Attorney for Petitioner Date: December 15, 2010 Stephen D. Tiley, Esquire Solicitor, Cumberland Country Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 Mark Cappuccio, Esqurie Solicitor, West Shore School District 60 East Court Street P.O. Box 1389 Doylestown, PA 18901-0137 Respectfully Submitted, DALEY ZUCKER MEILTON MINER & GINGRICH, LLC By: Steven . Miner, Esquire Attorney I.D. No. 38901 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: smineradzmmglaw.com OFT E' PROTHONOO tARY Stephen D. Tiley, Esquire Supreme Court I.D. No.32318 Attorney for Cumberland Cou 1 O DEC 17 AMID: 55 Board of Assessment AppealsCUMBER(_ At4D 5 South Hanover Street CCUNTY Tel: 717-243-5838 Carlisle Pennsylvania 17013 PENNS YL VA,11I A. Fax: 717-243-6441 UNITED METHODIST HOME IN THE COURT OF COMMON PLEAS FOR CHILDREN, INC., OF CUMBERLAND COUNTY, PENNSYLVANIA Petitioner VS. CUMBERLAND COUNTY BOARD OF NO. 10-6913 CIVIL TERM ASSESSMENT APPEALS, . REAL ESTATE TAX ASSESSMENT Respondent APPEAL Parcel No. 13-23-0559-083 . 13-23-0559-084 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: 1-2 / 7/d Respectfully submitted, By Stephen D. iley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 Stephen D. Tiley, Esquire f0 DEC 17 Attorney for Cumberland County Board of Assessment Appeals 5 S th H St t CUtBR I N anover ree ou _ PEMHS Carlisle, Pennsylvania 17013 UNITED METHODIST HOME FOR CHILDREN, INC., Petitioner VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent Parcel No. 13-23-0559-083 13-23-0559-084 AM IQ: 1 q COUNT" 0itI A Tel: 717-243-5838 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 10-6913 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL ANSWER AND NOW, comes Respondent, County of Cumberland, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to Petitioner's "Petition to Set Aside Tax Assessment," of which the following is statement: 1. Admitted. By way of further Answer, the Cumberland County property records indicate the owner as "Methodist Home for Children." No change in the ownership as shown on the assessment records will be made without further direction. 2. Admitted. 3. Admitted. 4. Admitted in part. Denied in part. The averments of this paragraph are admitted in substance. The Countywide reassessment notice did show the properties to be taxable. The reassessment notice did not assess "a tax amount due" but rather TtIE PR0 TH0?, CE T;p-y Supreme Court I.D. No. 32318 simply established a fair market value assessment for the property. 5. Admitted. 6. Denied. The averments of this paragraph set forth a conclusion of law to which no responsive pleading is required. To the extent that this paragraph avers facts concerning the use of the property, those facts are within the knowledge of the Petitioner, not available to the Respondent at this time, and strict proof at trial is demanded. By way of further Answer, the Respondent believes, and therefore avers, that the properties have been held as investment properties for resale. 7. Denied. The averments of paragraph 6 of this Answer are incorporated herein by reference thereto. 8. Denied. The averments of this paragraph set forth a conclusion of law to which no responsive pleading is required. WHEREFORE, Respondent, County of Cumberland, prays Your Honorable Court for an Order denying the appeal of the Petitioner, and reaffirming that the properties are taxable for real estate tax purposes. Dated:. Respectfully submitted, f By °"JL ? Stephen 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: 1o2-1,4-114? Bonnie M. Mahoney, Chief Assessor Stephen D. Tiley, Esquire Supreme Court No. 32318 Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax.: 717-243-6441 UNITED METHODIST HOME IN THE COURT OF COMMON PLEAS FOR CHILDREN, INC., OF CUMBERLAND COUNTY, PENNSYLVANIA Petitioner VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent Parcel No. 13-23-0559-083 13-23-0559-084 : NO. 10-6913 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL CERTIFICATE OF 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: Michael L. Bangs, Esquire Bangs Law Office Attorney for Petitioner 429 S. 18th Street Camp Hill, PA 17011 Steven P. Miner, Esquire Mark Cappuccio, Esquire Daly Zucker Meilton Miner & Gingrich, LLC Eastburn and Gray, P.C. Solicitor for Lower Allen Township Solicitor, for West Shore School Dist. 1035 Mumma Rd., Suite 101 775 Penllyn Blue Bell Pike Wormleysburg, PA 17043 Blue Bell, PA 19422 Date: 4 Stephen t. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.13132318 UNITED METHODIST HOME FOR CHILDREN, INC., Petitioner VS. COUNTY OF CUMBERLAND, Respondent IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 10-6913 CIVIL IN RE: PETITION TO INTERVENE IN TAX ASSESSMENT APPEAL ORDER AND NOW, this Zf` day of December, 2010, a rule is issued on all parties to show cause why the relief requested in the within petition ought not to be granted. This rule returnable twenty (20) days after service. BY THE COURT, Kevin . Hess, P. J. o? 1y1,?l I CD rr V IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW UNITED METHODIST HOME FOR CHILDREN, INC. Appellant Parcel No. 13-23-0559-083 No. 13-23-0559-084 VS. No. 10-6913 CIVIL TERM THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, : REAL ESTATE TAX ASSESSMENT APPEAL Appellee : MOTION TO MAKE RULE ABSOLUTE r 7 u) Co 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 December 21, 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 The United Methodist Home for Children, Inc. 3. No answers or objections have been filed to the Court's rule of December 21, 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: l L Daley Zucker Meilton Miner & Gingrich, LLC By: Steven P. Miner, Esquire 1035 Mumma Road Suite 101 Wormleysburg, PA 17043 Phone: 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 UNITED METHODIST HOME FOR CHILDREN, INC. Appellant No. 10-6913 CIVIL TERM Parcel No. 13-23-0559-083 No. 13-23-0559-084 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 January 6 2011,1 served via United States Mail a true and correct copy of the forgoing Motion: Edward Schorpp, Esquire County of Cumberland- Solicitor's Office 36 W. Allen Street Mechanicsburg, PA 17055 Mark Cappuccio, Esquire Eastburn & Gray, P.C. 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 Solicitor for West Shore School Dist. Stephen Tiley, Esquire Frey and Tiley 5 South Hanover Street Carlisle, PA, 17013-3307 -Solicitor of Cumberland County Board of Assessment Appeals Michael L. Bangs, Esquire Bangs Law Office 429 S. 18th Street Camp Hill, PA 17011 Attorney for Petitioner Ste n Miner, Esquire A orney I.D. No. 38901 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: (717) 724-9821 Email: sminer(&_dzmmglaw.com IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW UNITED METHODIST HOME FOR CHILDREN, INC. Appellant No. 10-6913 CIVIL TERM Parcel No. 13-23-0559-083 No. 13-23-0559-084 ; Ca vs. 3 -- x THE BOARD OF ASSESSMENT z?°rn rn- APPEALS OF CUMBERLAND COUNTY, : REAL ESTATE TAX r- :10 ASSESSMENT APPEAL rQ x° Appellee vcl a c)-*i =co x? 5.= vM -S --c ORDER AND NOW, this ZS" day of 2011, 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 - 04 Az J. Distribution: 'Steven P. Miner, Esquire, 1035 Mumma Road, Suite 101, Wo eysburg, Pennsylvania 17043 /Michael L. Bangs, Esquire, 429 S. 18'h Street, Camp Hill, PA 17011 Mark Cappuccio, Esquire, 775 Penllyn Blue Bell Pike, Blue Bell, PA 19422 ,/Stephen Tiley, Esquire, 5 South Hanover St., Carlisle, PA 17013 "Edwitrd %horpp, Ied 00piag M ,/15frl QK& k.,- FILED-01 ,,. THE F'i~;0Z?Cl?,"- , Stephen D. Tiley, Esquire I 0 Supreme Court I.D. No. 32318 Attorney for Cumberland County 2,111 FEg 14 AM 11 Board of Assessment Appeals 5 South Hanover Street CUMBERLAND C0U' l } ®J Tel: 717-243-5838 Carlisle, Pennsylvania 17013 P E N N S y ! ', A. 11 Fax: 717-243-6441 UNITED METHODIST HOME IN THE COURT OF COMMON PLEAS FOR CHILDREN, INC., OF CUMBERLAND COUNTY, PENNSYLVANIA Petitioner VS. CUMBERLAND COUNTY BOARD OF NO. 10-6913 CIVIL TERM ASSESSMENT APPEALS, REAL ESTATE TAX ASSESSMENT APPEAL Respondent Parcel No. 13-23-0559-083 13-23-0559-084 MOTION TO VACATE RULE TO SHOW CAUSE AND TO RESCHEDULE HEARING AND NOW, comes County of Cumberland, Respondent, 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 to reschedule hearing, of which the following is statement: 1. This assessment appeal involves two unimproved (except for a driveway on one of the lots) parcels of real estate located in Upper Allen Township, Cumberland County, Pennsylvania, and being Tax Parcel Nos. 13-23-0559-083 and 13-23-0559- 084. On October 29, 2010, Petitioner filed a "Petition to Set Aside Tax Assessment." On November 3, 2010, a Rule was issued by the Honorable Kevin A. Hess, President Judge, upon the County of Cumberland to show cause why the taxpayer is not entitled to the relief requested. 2. The Rule also required that the Appellee/Respondent file an Answer, and Appellee/Respondent filed an Answer on December 17, 2010. 3. This assessment appeal involves a request for tax exemption by the owner of the property. Valuation is not at issue. The Petition does not provide a basis for establishing that the property should be exempt, other than a blanket statement that it is used for a charitable purpose, and previously had been tax exempt. 4a. The general rule is as follows: 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). 4b. The Institutions of Purely Public Charity Act (10 P.S. §371 et. seq.) applies to claims for tax exempt status. There is some question as to the applicability, and constitutionality, of the Act. Nevertheless, the Act does allow for a shifting of the burden of proof with regard to taxability if the institution has annual program service revenue of less than $10,000,000 and possesses a sales tax exemption. The $10,000,000 amount is increased by 1% every year beginning July 1, 1999. There are also a limited number of circumstances where an institution with annual program revenue over $10,000,000 (as adjusted) can also receive the presumption of tax exempt status if it is in possession of a sale and use tax exemption. (10 P.S. §376) 5. Appellee/Respondent avers that taxpayer's appeal 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, or to shift the burden of proof at such hearing with evidence that the Appel lant/Petitioner satisfies the provisions of the Institutions of Purely Public Charity Act cited above. A hearing is further required to determine the charitable nature of the property owner, and whether or not the property qualifies for exemption. 6. The Court has set a Hearing date for February 24, 2011. The parties desire to continue that hearing to a future date, as the Court may determine. 7. Appellee/Respondent has sought the concurrence of counsel for the taxpayer and the taxing bodies in this Motion to Vacate the Rule to Show Cause dated November 3, 2010, cancelled the hearing currently scheduled for February 24, 2011, and rescheduling that hearing to a future date, and such counsel does concur in this Motion. WHEREFORE, Appellee/Respondent, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order vacating the Rule to Show Cause dated November 3, 2010, canceling the hearing currently scheduled for February 24, 2011, and rescheduling the hearing for a date in the future, as the Court may determine. Dated:,, Respectfully submitted, By Step en D. Tiley, Esquire Assistant Cumb. Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 UNITED METHODIST HOME FOR CHILDREN, INC., Petitioner VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent Parcel No. 13-23-0559-083 13-23-0559-084 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 10-6913 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL ORDER AND NOW, this day of February 2011, upon consideration of the foregoing Motion to Vacate Rule to Show Cause and to reschedule hearing, and upon representation of Stephen D. Tiley, Esquire, the counsel for all parties have concurred in said Motion, the Rule dated November 3, 2010 is vacated. The hearing scheduled for February 24, 2011 is canceled, and the hearing is rescheduled for 2011, at 9%30 a •.m. in Courtroom #4, Cumberland County Courthouse, Carlisle, Pennsylvania. By The Court cc: Michael L. Bangs, Esquire 1 Steven P. Miner, Esquire Mark S. Cappuccio, Esquire Stephen D. Tiley, Esquire Mai le?'? ???e It 44W -0= MCC XM M w-- x ::0 IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW UNITED METHODIST HOME FOR CHILDREN, INC. Appellant No. 10-6913 CIVIL TERM Parcel No. 13-23-0559-083 z' - No. 13-23-0559-084 x? C" - urn -t Cn o ? vs. ? o THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, : REAL ESTATE TAX - '' ASSESSMENT APPEAL Appellee VS. LOWER ALLEN TOWNSHIP Intervenor ANSWER TO PETITION TO SET ASIDE TAX APPEAL AND NOW, comes Intervenor, Lower Allen Township, by Steven P. Miner, Esquire, Solicitor and answers the Petition to Set Aside Tax Assessment filed by the Petitioner/Appellant in the above referenced tax appeal as follows: 1. Admitted. 2. Admitted. 3. Admitted. 4. Admitted. Admitted. 6. Denied. Strict proof of same is demanded. To the contrary, it is averred upon information and belief that the properties were subdivided for the purpose of marketing and selling same. 7. Paragraph 7 is a legal conclusion to which no responsive pleading is required. To the extent that a responsive pleading is required, the averments of Paragraph 7 are denied and strict proof of same is demanded. Denied. Strict proof of same is demanded. To the contrary, it is averred upon information and belief that the properties were subdivided for the purpose of marketing and selling same. WHEREFORE, Intervenor Lower Allen Township respectfully requests this Honorable Court dismiss this Appeal and continue the taxable status of the property or grant such other relief as is just and reasonable. Respectfully Submitted, Dated: February 15, 2011 DALEY ZUCKER MEILTON MINER & GINGRICH, LLC By: Steven P mer, Esquire 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: 717-724-9821 Fax : 717-724-9826 Email: sminer@dzmmglaw.com VERIFICATION PURSUANT TO 18 PA C.S. 44909 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 to Set Aside Tax Assessment are 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 unsworn falsification to authorities. Dated: Z 1q'! Thomas G. Vernau, eag r Lower Allen To 'p CERTIFICATION OF SERVICE 1, Steven P. Miner, Esquire, hereby certify that on the date indicated below, I served a true and correct copy of the foregoing Answer via First Class United States Mail addressed as follows: 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 Solicitor of Cumberland County Board of Assesssment Appeals Date: February 15, 2011 Mark Cappuccio, Esquire Eastburn & Gray, P.C. 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 Solicitor for West Shore School District Michael L. Bangs, Esquire Bangs Law Office 429 S. 18th Street Camp Hill, PA 17011 Attorney for Petitioner By: / /IL Steve . Miner, Esquire 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Phone: 717-724-9821 Fax : 717-724-9826 Email: smin.er@dzmmglaw.com UNITED METHODIST HOME IN THE COURT OF COMMON PLEAS OF FOR CHILDREN, INC., CUMBERLAND COUNTY, PENNSYLVANIA Petitioner CIVIL ACTION - LAW vs. NO. 10-6913 CIVIL COUNTY OF CUMBERLAND, Respondent ORDER AND NOW, this .21' day of June, 2011, disposition of the above assessment appeal is continued generally, the Court being notified that the parties are attempting to reach an agreement. If the parties cannot resolve the matter, another briefing schedule will be set. BY THE COURT, ?? Michael L. Bangs, Esquire For the United Methodist Home Stephen D. Tiley, Esquire For Board of Assessment Stephen P. Miner, Esquire For Lower Allen Township ? Mark S. Cappuccio, Esquire For West Shore School District Am Copies med"'d LaIaOlr ,e1/ t n c -U:x rnal zrn u,r rZ <C) x? c-) xo DC= --t ca! ro CD a z ?o t.?t -r, rni -0 rn ;VC) CD --t rs ?rn cn -n ca rn a? UNITED METHODIST HOME IN THE COURT OF COMMON PLEAS FOR CHILDREN, INC., OF CUMBERLAND COUNTY , PENNSYLVANIA Petitioner , VS. CUMBERLAND COUNTY BOARD OF NO. 10-6913 CIVIL TERM ASSESSMENT APPEALS, C-, Respondent REAL ESTATE TAX ASSES$&ENT APPEAL xM --? Mt- Parcel No. 13-23-0559-083 -<> 13-23-0559-084 --..n ORDER AND NOW h A , t is _ day o f ttsf 2011, upon Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered as follows: A. The properties which are the subject of the appeal consist of a parcel which is approximately 3.47 acres in size fronting on Simpson Ferry Road in Lower Allen Township, Cumberland County, Pennsylvania, and known as Cumberland County Tax Parcel No. 13-23- 0559-083, and a vacant parcel of ground one acre in size known as Cumberland County Tax Parcel No. 13-23-0559-084. B. Except for the portion of Parcel No. 13-23-0059-083 attributable to land supporting a commercial billboard, the parcels which are the subject of this appeal shall be exempt from real estate taxation upon their being recombined with another larger parcel owned by the United Methodist Home for Children, Inc., which larger parcel consists of 66.81 acres, more or less, and is known as Cumberland County Tax Parcel No. 13-23-0559-002-EX. Upon said consolidation being completed the parcels which are the subject of this appeal will no longer be separate saleable parcels of real estate and shall no longer be separately assessed as individual parcels of real estate. C. The parcel exemption for Cumberland County Tax Parcel No. 13-23-0559-084 and Cumberland County Tax Parcel No. 13-23-0559-083 (except for the portion of Tax Parcel United Methodist Home For Children, Inc. - ORDER Page I of 3 No. 13-23-0559-083 attributable to the billboard land as set forth in Paragraph D of this Order), shall be effective as of January 1, 2011. D. The parties stipulate and agree that for purposes of current assessed valuations, based on the year 2010 Countywide reassessment, $56,000.00 in value shall be assessed as taxable for the land supporting the existing electronic billboard. That $56,000.00 in value will be assessed as a taxable portion of the surviving Parcel No. 13-23-0059-002-EX. The amount of that assessment shall continue until new construction, demolition, further appeal of the taxpayer or any taxing body, or change as provided by law, such as future Countywide reassessment. E. The Petitioner agrees that it shall submit a consolidation plan to Lower Allen Township to eliminate the parcels which are the subject of this appeal and recombining them with Tax Parcel No. 13-23-0559-002-EX within sixty (60) days of the date of this Order. Upon recording of said plan, the Cumberland County Assessment Office shall eliminate the parcels which are the subject of this appeal as separate tax parcels, combining that land with the surviving Parcel No. 13-23-0559-002-EX, and designate the land which the subject of this appeal as exempt, except as provided in Paragraph D of this Order. Should Petitioner's consolidation plan not be approved by the appropriate governmental bodies, then the parties may continue with the above-captioned appeal through this Court. F. The Petitioner, or any future property owner, the taxing bodies, and the Cumberland County Assessment Office shall retain their rights to make future changes or appeals regarding the exempt. or non-exempt status of any portion of the property, and the valuation of all or any portion of the property. By The Court Kevin . Hess, P.J. United Methodist Home For Children, Inc. - ORDER Page 2 of 3 cc: ? Michael L. Bangs, Esquire Steven P. Miner, Esquire -,,'Stephen D. Tiley, Esquire Nie'5 rnQ,? qjq United Methodist Home For Children, Inc. - ORDER Page 3 of 3 John G.French,Esquire Attorney I.D.No. 90788 Attorney for Cumberland County Board of Assessment Appeals 1304 Oak Lane Email: frenchjfrenchl @aol.com GRACE COMMUNITY CHURCH OF : IN THE COURT OF COMMON THE SUSQUEHANNA VALLEY, INC., PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Petitioner VS. CUMBERLAND COUNTY BOARD OF NO. 10-6913 CIVIL TERM ASSESSMENT APPEALS, CUMBERLAND COUNTY, REAL ESTATE TAX CUMBERLAND VALLEY SCHOOL ASSESSMENT APPEAL c DISTRICT, �3 w -" Vn 33- SILVER SPRING TOWNSHIP, r= cn> Respondents � Parcel No. 38-20-1836-13A ry PRAECIPE FOR WITHDRAWAL/ENTRY OF APPEARANCE PURSUANT TO PA.R.CIV.P. 1012(b) TO THE PROTHONOTARY: Kindly enter the the appearance of John G. French as attorney for respondent Cumberland County Board of Assessment Appeals in the above-captioned matter. By: -Q (,- JAn G. French 1304 Oak Lane New Cumberland, PA 17070 (717) 856-0845 817569.1 CERTIFICATE OF SERVICE I hereby certify that on April 12, 201.3 a true and correct copy of the foregoing Praecipe for Withdrawal/entry of Appearance, Pursuant to Pa. R.Civ.P. 1012(b) was served by means of United States mail, first class, postage prepaid, upon the following: William C. Kollas, Esquire Kollas and Kennedy 1104 Fernwood Avenue, Suite 104 Camp Hill, PA 17011 Attorney for Petitioner ohn G. French John G.French,Esquire Supreme Court I.D.No.90788 Attorney for Cumberland County Board of Assessment Appeals 1304 Oak Lane Tel: 717-856-0845 New Cumberland,Pennsylvania 17070 PINE RIDGE ASSOCIATES, IN THE COURT OF COMMON : PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Appellant VS. CUMBERLAND COUNTY BOARD OF : NO. 10-6113 CIVIL TERM ASSESSMENT APPEALS, REAL ESTATE TAX Appellee ASSESSMENT APPEAL _ ..a c-r; VS. x* = COUNTY OF CUMBERLAND TOWNSHIP OF SOUTH MIDDLETON and SOUTH MIDDLETON SCHOOL =C) DISTRICT 5; ' Parcel No. 4012-4340-002 CERTIFICATE OF SERVICE I hereby certify that on May 2, 2013, a true and correct copy of the foregoing Appellee's Stipulation and Joint Motion for Agreed Order was served by means of United States Mail, postage prepaid and/or Certified Mail, to the attorneys/parties of record as follows: William G. Merchant, Esquire Attomey for Appellant Papermck& Gefsky, PLC 4268 Northern Pike Monroeville, PA 15146-2733 Dated: Respectfully submitted, By John G F ench, Esquire 2 d John G.French,Esquire Supreme Court I.D.No.90788 Attorney for Cumberland County Board of Assessment Appeals 1304 Oak Lane Tel: 717-856-0845 New Cumberland Pennsylvania 17070 - BCC SHIPPENSBURG REALTY, LLC, ; IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Appellant Vs. CUMBERLAND COUNTY BOARD OF NO. 10-6913 CIVIL TERM ASSESSMENT APPEALS, C") REAL ESTATE TAX -n:CK0 := ASSESSMENT APPEAP'n �!Z ' C) Zip tnr + • v N •C C� Appellee C-- Parcel No. 36-12-0320-31 CERTIFICATE OF SERVICE I hereby certify that on May 2, 2013, a true and correct copy of the foregoing Appellee's Stipulation and Joint Motion for Agreed Order was served by means of United States Mail, postage prepaid and/or Certified Mail, to the attorneys/parties of record as follows: Robert B. Hallinger, Esquire David P. Andrews, Esquire Attomey for Appellant Attomey for Shippensburg Area School Appel &Yost, LLP District Thirty Three North Duke Street Andrews and Beard Lancaster, Pa 17602 P.O. Box 1311 Altoona, Pa 16603 James R. Robinson, Esquire Attomey for Shippensburg Township Turo Law Offices 28 South Pitt Street Carlisle, Pa 17013 r Dated: 5//2/ 3 Respectfully submitted, By 4rench—, Esquire John 2