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HomeMy WebLinkAbout10-6988RANDOLPH DUNCAN and SHARON E. DUNCAN, Appellants, V. CUMBERLAND COUNTY BOARD OF ASSESSEMENT APPEALS, Appellee. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PEI; NSYLUANIA NO. TAX ASSESSMENT APPEAL f .:APPEAL FROM DECISION OV---BARD OE, -; ASSESSMENT APPEALS = e_.. ", APPEAL FROM DECISION OF BOARD OF ASSESSMENT APPEALS AND NOW, comes the Appellants, Randolph Duncan and Sharon E. Duncan, pro se, and hereby files an appeal from the final assessment of the Cumberland County Board of Assessment Appeals, pursuant to General County Assessment Law 72 P.S. § 5020-518.1, et seq., and in support thereof, states as follows: Appellants, Randolph Duncan and Sharon E. Duncan, husband and wife, are the owners of the property situate at 51 Green Ridge Road, Mechanicsburg, Pennsylvania, Cumberland County, Pennsylvania (the "Property"). The Property is identified as Parcel No. 38- 06-0011-004 in the Cumberland County Assessment records. 2. Cumberland County is a Fourth Class county of the Commonwealth of Pennsylvania and an affected taxing authority with offices located at One Courthouse Square, Carlisle, Pennsylvania 17013 3. Silver Spring Township is a municipality and affected taxing authority with offices located at 6475 Carlisle Pike, Mechanicsburg, Pennsylvania 17050. 4. Cumberland Valley School District is a school district ano affected taxing authority with offices located at 6746 Carlisle Pike, Mechanicsburg, Peonsylvania 17050. 66 ??sh 5. The Board of Assessment Appeals of Cumberland County (the "Board") is authorized to assess real property in the County of Cumberland for the purpose of taxation and to hear appeals from said assessments by aggrieved parties. 6. Cumberland County conducted a county wide reassessment of properties within its boundaries; and, as of July 1, 2010, the assess value of the Property was substantially increased and on the official records of Cumberland County as follows: Description Land Building Total Assessment $184,400.910 $423,200.00 $607,600.00 7. On August 10, 2010, the Appellants duly appeal the 2010 assessment of the Board for regress and reduction of the assessment. A copy of the Assessment Appeal - residential or land form is attached hereto as Exhibit "A". 8. A hearing was held on September 28, 2010, by the Board concerning the appeal of the Property by Appellants. Following the hearing, the Board rendered a decision revising the assessment on the Property, effective for tax year 2011 to $184,400 for the Land and $316,700 for the Building for a total of $501,100. A copy of the decision Notice- Cumberland County Board of Assessment Appeals (the "Decision"), having a mailing date of October 4, 2010 is attached hereto as Exhibit "B". 9. This Petition for Appeal is herewith presented within thirty (30) days from the mailing date of the Board's Decision. 10. Appellants are aggrieved by the Board's adjudication. Specifically, Appellants aver, upon information and belief, that the assessment remains unfair, unreasonable and excessive. Appellants further aver as follows: 2 A. The assessment is not equally uniform with other properties similarly located in Cumberland County. B. There is a lack of uniformity in the assessment of real estate within Cumberland County which makes the assessment unjust, unreasonable and discriminatory. C. The actual fair market value of the Property is well below that reflected by the Board's Decision.. D. The assessment of the Property is substantially higher than assessments of comparable properties in the County. E. The assessment of the Property is based upon an erroneous determination of fair market value of the Property. F. The assessment of the Property fails to adequately consider the condition of the Building located on the Property. G. The assessment is arbitrary and capricious when compared to assessments of similarly situated properties. H. The Board's method of valuation applied to the assessment of Appellants' property is improper and not in accordance with Pennsylvania law. 1. The assessment is otherwise unjust and inequitable. WHEREFORE, Appellants being aggrieved by the assessment of the Board, files this appeal and requests that this Honorable Court to review and allow its appeal and decrease the 3 assessment fixed for the Property effective for the 2011 tax year to such amount as may be right and proper. Respectfully Date: f/0"- 3 - // 6 -.Cnca n Sharon E. Duncan 51 Green Ridge Road Mechanicsburg, PA 17050-1507 (717) 652-5673 Pro Se 169690 4 VERIFICATION We hereby verify that the facts set forth in the foregoing document are true and correct to the best of our knowledge, information and belief and further states that false statements herein are made subject to the penalties of 18 Pa. C.S § 4904 relating to unsworn falsification to authorities. Dated: Z/- dolph uncap ?WAO" E4?knt'Qn haron E. Duncan CERITIFICATE OF SERVICE I hereby certify that a true and correct copy of the within Appeal from the Decision of the Board of Assessment Appeals has been served upon the following parties by first class mail, certified, return receipt requested, postage pre-paid, on this ? day of /.OVCM4£ , 2010. Silver Spring Township 6475 Carlisle Pike Mechanicsburg, PA 17050 Cumberland Valley School District 6746 Carlisle Pike Mechanicsburg, PA 17050 Cumberland County Ed Schorpp, Esq., Solicitor One Courthouse Square Carlisle, PA 17013 Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 " CX ??4 t j3 ! t ?q0 Z CUMBERLAND COUNTY ASSESSMENT APPEAL - RESIDENTIAL oir LAND .L T Under the provisions of law any person* aggrieved by any assessment desiring to appeal shall ,file a statement, in writing, with the Board of Assessment Appeals on or before August 10, 2010 Such statement shall designate the assessment appealed from and the address to which the Board shall mail notice of when and where to appear for a hearing. No appeal shall be heard by the board unless appellant shall first have filed the appeal and required documents on or before August 10th. 2010, as set forth by law. (*) includes taxing districts Record Owner(s) Name: Randolph and Sharon E. Duncan Mailing Address: 51 Green Ridge Road Mechanicsburg, PA 17050 Site Location of Property Subject of Appeal: 51 Green Ridge Road Silver Spring twp Number Street Boro/fownship Assessors Tax Map Identification #: 38-06-0011-004 ' Building and/or Land Use: R - residential Number of Stories 1 Total Rooms 110 Bedrooms 3 Family Room 1 Full Baths 2 _V, Half Baths 2 Basement. part Garage (Cars) 7 Carport N Fireplace 3 Central Air part ^ 8 - J Lot Size/Acreage 5.96 unsurveyed Condominium Common Element n/a Date Purchased 7-30-07 Purchase Price $665,000 Amount of Fire Insurance $720,000 Assessment Appealed Yes Opinion of Market Value of this Property $300,000-325,000 If property is Rented, State Annual Rent n/a State Reasons for Filing This Appeal: 1) SF is incorrect 2) Sales Price included significant seller incentives 3) Functional Obsolescence not recognized 4) Deferred Maintenance not recognized 5) External Obsolescence not recogniz$d List Sales of Comparable Properties ? Date Sold I Purchase Price Certificate of Appeal Uwe hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verify that the statements made in this appeal true and correct. I understand that false statements herein #e made subject to the penalties of 18 Pa. C.S. section 4904, re .ng to tarts rA' sification to authorities. Signed: .? Dater n ?QI 1 Phone # (Home) 717 766-5669 Owners(s) of Record (Day/Offic?) 717 343-7484 All notice of these proceedings shall be mailed to: Office Use Only Name: Randolph and Sharon E. Duncan Address: 51 Green Ridge Road Fee Mechanicsburg, PA 17050 ?X E?It k I R ?`` Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 38000489-F5-1 Fl DUNCAN, RANDOLPH & SHARON E 51 GREEN RIDGE ROAD MECHANICSBURG PA 17050 Cumberland County Board of Commissioners Gary Eichelberger, Chairman Richard L. Rovegno, Vice-Chairman Barbara B. Cross, Secretary 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. NAILING DATE: 10/04/2010 Munic.: 38 - SILVER SPRING TWP School: 4 - CUMBERLAND VALLEY SD Location: 51 GREEN RIDGE ROAD LAND APPROB 6 ACRES Taxable Property Property Type: R Residential(Under 10 Acres) Homestead Approved Parcel Identifier: 38-06-0011-004. Effective for Tax Year: 2011 FAIR MARKET APP D BOARD DECISION ASSESSED ALUE ASSESSED VALUE Land 1814,400 184,400 Buildings 4213 , 2 0 0 316,700 TOTAL 607,600 501,100 CLEAN A NO GREEN Land NOT NOT Buildings APPLICABLE APPLICABLE TOTAL Tax Status Taxable Taxable Clean and Green Status DECISION: Revised,Assessment Based on Hearing. As of September 28, 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 RANDOLPH DUNCAN and IN THE COURT OF COMMON PLEAS SHARON E. DUNCAN, CUMBERLAND COUNTY, PENNSYWt" C)) Appellants M o ter- - S;= c yarn aq V. ?D r 7 CUMBERLAND COUNTY BOARD C ?? OF ASSESSMENT APPEALS, zc 5 c., a Appellee NO. 10-6988 CIVIL = _< ch ORDER OF COURT AND NOW, this 15th day of November, 2010, upon consideration of the Petition for Appeal from the Decision of the Board of Assessment Appeals of Cumberland County, IT IS HEREBY ORDERED AND DIRECTED that: 1. A Rule is issued upon the Appellee to show cause why the relief requested should not be granted; 2. The Appellee will file an answer on or before December 6, 2010; 3. The Prothonotary is directed to forward said Answer to this Court 4. A hearing on this matter will be held on Friday, April 8, 2011, at 9:00 a.m. in Courtroom No. 2 of the Cumberland County Courthouse, Carlisle, Pennsylvania IT IS HEREBY FURTHER ORDERED AND DIRECTED that the parties in this case file a pre-hearing memorandum with the Court on or before March 30, 2011, in the following format: 1. A concise statement of factual issues to be decided at the hearing. II. A list of witnesses the party intends to call at the hearing along with a concise statement of their anticipated testimony. III. A list of all exhibits each party anticipates presenting at hearing. IV. A statement of any legal issues each party anticipates being raised at hearing along with copies of any cases which may be relevant to resolution of the stated issue. By the Court, ?t- M. L. Ebert, Jr., J. Randolph Duncan Sharon E. Duncan Pro Se Appellants Stephen Tiley, Esquire Ed Schorpp, Esquire For Cumberland County mberland Valley School District 6746 Carlisle Pike Mechanicsburg, PA 17050 ilver Spring Township 6475 Carlisle Pike Mechanicsburg, PA 17050 bas FILEO-OFFICE OF THE PROTHONOTAR Stephen D. Tiley, Esquire 2011 MAR 25 AM 9: 55 Supreme Court No. 32318 Attorney for Appellant Cumberland County Board of Assessment Appeals CUMBERLAND COUNTY 5 South Hanover Street PENNSYLVANIA Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax : 717-243-6441 RANDOLPH DUNCAN and IN THE COURT OF COMMON PLEAS SHARON E. DUNCAN OF CUMBERLAND COUNTY, PENNSYLVANIA Appellants VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, : NO. 10-6988 CIVIL Appellee Parcel No. 38-06-0011-004 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: Respectfully submitted, of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 By l Stephen D. Tiley, Esquire Attorney for Cumberland County Board 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 RANDOLPH DUNCAN and : IN THE COURT OF COMMON PLEAS SHARON E. DUNCAN : OF CUMBERLAND COUNTY, : PENNSYLVANIA Appellants . VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, : NO. 10-6988 CIVIL Appellee Parcel No. 38-06-0011-004 : REAL ESTATE TAX : ASSESSMENT APPEAL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Praecipe to Enter Appearance by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Randolph Duncan Sharon E. Duncan 51 Green Ridge Road Mechanicsburg, PA 17050 Jerry R. Duffle, Esquire Steven A. Stine, Esquire Attorney for Cumberland Valley School Dist. Attorney for Silver Spring Township Johnson Duffie Stewart & Weidner 23 Waverly Drive 301 Market Street Hummelstown, PA 17036 Lemoyne, PA 17043 Date: Ile ,,Z'r ;201 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 RANDOLPH DUNCAN and : IN THE COURT OF COMMON PLEAS SHARON E. DUNCAN : OF CUMBERLAND COUNTY, Appellants VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee Parcel No. 38-06-0011-004 AND NOW, this PENNSYLVANIA c xrn X_ " cn' -<> ro vt NO. 10-6988 CIVIL ? 3 REAL ESTATE TAX ASSESSMENT APPEAL ORDER C? rn -vrn MC) CD __+(n =-n C)-n z c7 n rn 7D day of March, 2011, upon representation by Stephen D. Tiley, Esquire, counsel for Appellee, that the Appellants and Appellee have agreed to a general continuance pending settlement negotiations, the hearing scheduled for April 8, 2011 is cancelled and the matter is continued generally at the call of either party. A pre-hearing memorandum need not be filed by March 30, 2011. If the hearing is rescheduled, the Court will schedule a new date for the filing of pre-hearing memorandums. By The Court 1%1'__t M. L. Ebert, Jr., J. cc: /Mr. and Mrs. Randolph Duncan ,/ Jerry R. Duffie, Esquire M ,/,Keith 9. BFenn rnai;, Esq- eby- Stephen D. Tiley, Esquire IS Ind ? 0 5ic?n A. 34ine , oire ' 1? FILED-OFFICE , OF THE PROTIJONOTAR x Stephen D. Tiley, Esquire ZD? AUG 29 AM 10 Supreme Court I.D. No. 32318 Attorney for Cumberland County Board of Assessment Appeals " `;r 5 South Hanover Street CUMBERLAND SANIA Tel: 717-243-5838 Carlisle, Pennsylvania 17013 Fax: 717-243-6441 RANDOLPH DUNCAN and : IN THE COURT OF COMMON PLEAS SHARON E. DUNCAN : OF CUMBERLAND COUNTY, : PENNSYLVANIA Appellants VS. CUMBERLAND COUNTY BOARD OF NO. 10-6988 CIVIL ASSESSMENT APPEALS, Appellee . REAL ESTATE TAX : ASSESSMENT APPEAI. Parcel No. 38-06-0011-004 STIPULATION AND JOINT MOTION FOR AGREED ORDER , 2011, it is hereby Agreed and AND NOW, this o tl day of AvW-5-71-1- Stipulated by and between the Appellants, Randolph Duncan and Sharon E. Duncan, pro se; and Appellee, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; as follows: Appellant filed an "Appeal from the Decision of the Cumberland County Board of Assessment Appeals " on November 3, 2010. The Court, by the Honorable M. L. Ebert, Jr., entered an Order of Court dated November 15, 2010 issuing a Rule upon Appellee and scheduling the Hearing for April 8, 2011. By Order dated March 25, 2011, the hearing was cancelled and the matter continued generally. The parties have now settled this case. 2. This assessment appeal relates to market value as of August 10, 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. 3. The property which is the subject of this appeal consists of a single-family residence known as 51 Green Ridge Road, situate in Silver Spring Township, Cumberland Stipulation & Joint Motion for Agreed Order- Randolph Duncan & Sharon E. Duncan Page I of 3 County, Pennsylvania. The property is further identified as Cumberland County Tax Parcel No. 38-06-0011-004. The property was purchased by the taxpayer by deed recorded July 30, 2007 for a consideration of $665,000. However, the parties acknowledge that the stated consideration was not fully paid in cash. Furthermore, after the taxpayer filed its appeal to Court, the Assessment Office made an interior inspection of the property, and confirmed certain defects in the condition of the property which would reduce its value. 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, August 10, 2010, is $460,000. 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 $460,000, and the assessment shall be $460,000. 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 $460,000, and the assessment in that amount, shall be implemented beginning with year 2011 County and municipal taxes, and beginning with 2011/12 School Real Estate Taxes. The said year 2010 Countywide reassessment value of $460,000 shall be effective for tax years beginning on and after January 1, 2011, and shall continue thereafter unless and until changed as otherwise provided by law. Stipulation & Joint Motion for Agreed Order- Randolph Duncan & Sharon E. Duncan Page 2 of 3 8. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make appropriate refunds. 9. Each party to this appeal shall bear its own costs. 10. The Court is requested to enter the proposed Order attached hereto. 11. The undersigned Attorney, Stephen D. Tiley, Esquire, warrants to the parties, and to the Court, that he has reviewed this Settlement Stipulation with his client and that he has specifically been authorized to enter into this Settlement Stipulation by his client or clients. Dated: Respectfully sub?d, i ` NDO H D CAN, Appekant SAARON E. DUNCAN, Appellant CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY OF CUMBERLAND ?v7? 020 ll BY ? ? ?? f Stephen D. Tiley, Esquire Assistant Cumb. Cty. Solicitor for Tax Matters Attorney for Cumberland County Board of Assessment Appeals Frey and Tiley 5 South Hanover Street Carlisle, PA 17013 Tel. No. (717) 243-5838 Supreme Court ID# 32318 Stipulation & Joint Motion for Agreed Order- Randolph Duncan & Sharon E. Duncan Page 3 of 3