HomeMy WebLinkAbout10-6982Wayne C. Kruzek, Esq.
Stavitsky & Associates LLC
341 Broad Street
Clifton, New Jersey 07013
(973) 594-9292
ATTORNEY FOR PETITIONER
_ FILED-OFFtr;m
fIID NO
Eh,fN yi
i ,
PNC REALTY SERVICES,
Petitioner,
V.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS, HAMPDEN
TOWNSHIP AND THE CUMBERLAND
VALLEY SCHOOL DISTRICT,
Respondents.
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
CIVIL ACTION-LAW
A?9a
NO. of 2010
PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND
COUNTY BOARD OF ASSESSMENT APPEALS
AND NOW COMES, PNC Realty Services, by and through its counsel, Stavitsky
& Associates LLC, and files this Petition for Appeal from the Cumberland County Board
of Assessment Appeals, and in support thereof avers as follows:
1. PNC Realty Service, ("Petitioner") is a business with an address of c/o
PNC Realty Service Two PNC Plaza, 620 Liberty Avenue, 19'h Floor,
Pittsburgh, PA 15222.
2. Petitioner is the owner of a certain tax assessment parcels, together with
all improvements, identified by Parcel Number 10-21-0277-034
("Premises").
3. Respondent, Cumberland County Board of Assessment Appeals
("Board"), is a board for assessment and revision of taxes within the
general assessment law of the Commonwealth of Pennsylvania.
4. The Premises are located within the boundaries of Cumberland County,
Hampden Township and Cumberland Valley School District. A true and
correct copy of this Petition shall be served forthwith upon the
municipality and school district.
5. For the purposed of the 2011 tax year, the Board assessed the Premises,
which is designated with Parcel Number 10-21-0277-034 as follows:
LAND $ 2,727,000
IMPROVEMENTS $ 4,273,000
TOTAL $ 7,000,000
oaf
6. On or about July 29, 2010 Petitioner filed a Commercial Assessment
Appeal Form with the Cumberland County Board of Assessment Appeals.
7. On October 18, 2010 a hearing was held before the Board.
8. On October 18, 2010 the Board issued two decisions denying a reduction
in the tax assessment for Parcel Number 10-21-0277-034. A true and
correct copy denying a reduction in the tax assessment is attached hereto
as "Exhibit A" and incorporated herein by reference.
9. Petitioner alleges that the decision denying a reductions 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 14`h Amendment of the United States
Constitution.
d. The impact of the assessment bears unequally on the
Petitioner when compared to the assessment of the
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 the said Premises.
i. The ratio of assessed value to actual value applied in
making the assessments 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 Premises 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 requests this Honorable Court 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,
STAVITSKY & ASSOCIATES LLC
By:
AYNE . KRUZ , ESQ.
341 Broad Street
Clifton, New Jersey 07013
(973) 594-9292
Pennsylvania Bar #209150
EXHIBIT A
Cumberland County Board of Assessment Appeals
' Old Courthouse, First Floor
One Courthouse Square
Carlisle, PA 17013
10007440-F3-2
CCNB BANK N A
C/O BRUCE STAVITSKY, ESQ
STAVITSKY & ASSOCIATES LLC
341 BROAD STREET
CLIFTON NJ 07013
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: 10/25/2010
Munic.: 10 - HAMPDEN TOWNSHIP
School: 4 - CUMBERLAND VALLEY SD
Location:
4242 CARLISLE PIKE
Taxable Property
Property Type: CO
Conmiercial - Office
Parcel Identifier: 10-21-0277-034.
Effective for Tax Year: 2 011
FAIR MARKET
APPEALED BOARD DECISION
ASSESSED VALUE ASSESSED VALUE
Land 2,727,000 2,727,000
Buildings 4,273,000 4,273,000
TOTAL 7,000,000 7,000,000
CL EA N AND GREEN
Land NOT NOT
Buildings APPLICABLE APPLICABLE
TOTAL
Tax Status Taxable Taxable
Clean and Green Status
DECISION: Denied - No Change.
As of October 18, 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
CCNB BANK N A
Wayne C. Kruzek, Esq.
Stavitsky & Associates LLC
341 Broad Street
Clifton, New Jersey 07013
(973) 594-9292
ATTORNEY FOR PETITIONER
fILE 1-OFFICPF,)0THPT',j0'_TARy
OF THE 20119OV -3 AN I0: 2 !
PNC REALTY SERVICES,
Petitioner,
V.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS, HAMPDEN
TOWNSHIP AND THE EAST
CUMBERLAND VALLEY SCHOOL
DISTRICT,
Respondents.
CIVIL ACTION-LAW
NO. of 2010
PRAECIPE FOR ENTRY OF APPEARANCE
TO THE PROTHONOTARY/CLERK OF SAID COURT:
Enter my appearance on behalf of PNC Realty Services,
Papers may be served at the address set forth below:
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
Wayne C. Kruzek, Esq.
Attorney for Party Named Above
Supreme Court ID No.:209150
Firm: Stavitsky & Associates LLC
Address: 341 Broad Street, Clifton, New
Jersey 07013
Telephone No.: 973-594-9292
Facsimile: 973-594-9977
Date: Signature:
W ,aoWe C. Yj-uzek, Esq.
Wayne C. Kruzek, Esq.
Stavitsky & Associates LLC
341 Broad Street
Clifton, New Jersey 07013
(973) 594-9292
ATTORNEY FOR PETITIONER
?FUD-OFFICE
M:. T ?1IF PT H 0 Trte',`';`
2019 NOV -3 AM ICI: 2 I
"EI'S'I...td,'i'
YNC REALTY SERVICES,
Petitioner,
V.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS, HAMPDEN
TOWNSHIP AND THE CUMBERLAND
VALLEY SCHOOL DISTRICT,
Respondents.
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
CIVIL ACTIOl4-LAW
Uq9
NO.
of 2 10
CERTIFICATE OF SERVICE
I, Wayne C. Kruzek, Esq., hereby certify that on the day of
2010,1 served a copy of the Petition directed to the Respondents
by First Class United States Mail, postage prepaid addressed to:
Cumberland County Board of Assessment Solicitor, Cumberland County
Appeals 1 Courthouse Square
Old Courthouse, First Floor Carlisle, Pennsylvania 17013
One Courthouse Square
Carlisle, Pennsylvania 17013
Hampden Township Solicitor Solicitor,
230 S. Sporting Hill Road Cumberland Valley School District
Mechanicsburg, Pennsylvania 17050 6746 Carlisle Pike
Mechanicsburg, Pennsylvania 17050
By: 4
ayne C. zek, Esq.
341 Broa Street
Clifton, New Jersey 07013
(973) 594-9292
Pennsylvania Bar #209150
Wayne C. Kruzek, Esq.
Stavitsky & Associates LLC
341 Broad Street
Clifton, New Jersey 07013
(973) 594-9292
ATTORNEY FOR PETITIONER
PNC REALTY SERVICES,
Petitioner,
V.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS, HAMPDEN
TOWNSHIP AND THE CUMBERLAND
VALLEY SCHOOL DISTRICT,
Respondents.
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
CIVIL ACTION-LAW
NO. 6982 of 2010
CERTIFICATE OF SERVICE
I, Wayne C. Kruzek, Esq., hereby certify that on the q day of
V O".jo? , 2010, I served a copy of the Petition directed to the Respondents
by First Class United States Mail, postage prepaid addressed to:
Cumberland County Board of Assessment Solicitor, Cumberland County
Appeals 1 Courthouse Square
Old Courthouse, First Floor Carlisle, Pennsylvania 17013
One Courthouse Square
Carlisle, Pennsylvania 17013
Hampden Township Solicitor
230 S. Sporting Hill Road
Mechanicsburg, Pennsylvania 17050
Solicitor,
Cumberland Valley School District
6746 Carlisle Pike
Mechanicsburg, Pennsylvania 17050
By:
Wayn . Kruzek, Esq.
341 Broad Street
Clifton, New Jersey 07013
(973) 594-9292
Pennsylvania Bar #209150
HOV 0 5 2010
Wayne C. Kruzek, Esq.
Stavitsky & Associates LLC
341 Broad Street
Clifton, New Jersey 07013
(973) 594-9292
ATTORNEY FOR PETITIONER
PNC REALTY SERVICES,
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
Petitioner,
V.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS, HAMPDEN
TOWNSHIP AND THE EAST
CUMBERLAND VALLEY SCHOOL
DISTRICT,
CIVIL ACTION-LAW
NO.e of 2010
Respondents.
ORDER
AND NOW, this day of N O v , 2010, upon consideration of the
foregoing petition, it is hereby order that a Pre-Trial Status conference will be held n
2011 at LO a.rn.fOWA, in
BY THE COURT:
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Wayne C. Kruzek, Esq.
Stavitsky & Associates LLC
341 Broad Street
Clifton, New Jersey 07013
(973) 594-9292
ATTORNEY FOR PETITIONER
f'1 } r x
PNC REALTY SERVICES,
Petitioner,
v.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS, HAMPDEN
TOWNSHIP and THE EAST
CUMBERLAND VALLEY SCHOOL
DISTRICT,
Respondents.
NO. 6982 of 2010
MOTION FOR EXTENSION OF TIME
NOW COMES, Petitioner, PNC Realty Services, by and through its counsel,
Stavitsky & Associates LLC, and does move for an extension of time of the Pre-Trial
Status Conference currently scheduled for Friday, January 28, 2011 at 9:30 AM and in
support of which sets forth the following:
1. On November 9, 2010 this court issued an order scheduling a Pre-Trial
Status Conference for Friday, January 28, 2011 at 9:30 AM.
2. Undersigned counsel is currently seeking to engage counsel for
Cumberland County in discussions that parties believe will be fruitful in bringing about a
mutually agreeable settlement, thus obviating the need for trial.
Undersigned counsel requires additional time with which to conduct these
settlement negotiations.
4. Undersigned counsel has spoken with counsel for Cumberland County,
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
CIVIL ACTION-LAW
Stephen Tiley, Esq., and has his concurrence in making this request.
5. Undersigned counsel has not communicated with other parties' counsel in
this matter.
WHEREFORE, Petitioner, PNC Realty Services, respectively requests this court
to grant an extension of time for the Pre-Trial Conference.
/"?"
DATE: Z 6 ?? By:
WAYNE . KRUZEK, ESQUIRE
341 Broad Street
Clifton, New Jersey 07013
(973) 594-9292
Pennsylvania Bar #209150
r
Wayne C. Kruzek, Esq.
Stavitsky & Associates LLC
341 Broad Street
Clifton, New Jersey 07013
(973) 594-9292
ATTORNEY FOR PETITIONER
PNC REALTY SERVICES,
Petitioner,
V.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS, HAMPDEN
TOWNSHIP and THE EAST
CUMBERLAND VALLEY SCHOOL
DISTRICT,
Respondents.
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
CIVIL ACTION-LAW
NO. 6982 of 2010
CERTIFICATE OF SERVICE
I, Wayne C. Kruzek, Esq., hereby certify that on the ?2 day of January, 2011, I
served a copy of the foregoing Motion for Extension of Time directed to the Respondents
by First Class United States Mail, postage prepaid addressed to:
Stephen Tiley, Esquire
Frey & Tiley
5 S. Hanover Street
Carlisle, PA 17013
Hampden Township Solicitor
230 S. Sporting Hill Road
Mechanicsburg, PA 17050
Cumberland County Board of
Assessment Appeals
Old Courthouse, First Floor
One Courthouse Square
Carlisle, PA 17013
Solicitor,
Cumberland Valley School District
6746 Carlisle Pike
Mechanicsburg, PA 17050
DATE: //,? 6 (/ 6
By:
AYNE KRUZEK, ESQUIRE
341 Broad Street
Clifton, New Jersey 07013
(973) 594-9292
Pennsylvania Bar #209150
John G. French, Esquire
Attorney for Cumberland County
Board of Assessment Appeals
1 Courthouse Square, Room 107
Carlisle, PA 17013
Attorney I.D. No. 90788
Tel.: 717-759-5297
APPEAL OF PNC REALTY SERVICES
Petitioner
vs.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS, HAMPDEN
TOWNSHIP,AND CUMBERLAND
VALLEY SCHOOL DISTRICT
Respondent
MUNICIPALITY:
HAMPDEN TOWNSHIP
Parcel No. 10-21-0277-034
: IN THE COURT OF COMMON
: PLEAS OF CUMBERLAND
: COUNTY, PENNSYLVANIA
NO. 10-6982 CIVIL TERM
C)
—ts
CT1
z
REAL ESTATE TAX vii
ASSESSMENT APPEA)
PRAECIPE FOR ENTRY OF APPEARANCE
PURSUANT TO PA. R.CIV.P.1012(b)
Please enter my appearance on behalf of the Appellee Cumberland County Board of
Assessment Appeals, in the above captioned matter.
Dated: 1-7/7/V
Respectfully submitted,
BycV‹ g(c—
Jori G. French, Esquire
Solicitor for Cumberland County
Board of Assessment Appeals
1 Courthouse Square, Room 107
Carlisle, PA 17013
(717) 759-5297
Supreme Court I.D. # 90788
u1
APPEAL OF PNC REALTY SERVICES
Petitioner
vs.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS, HAMPDEN
TOWNSHIP,AND CUMBERLAND
VALLEY SCHOOL DISTRICT
Respondent
: IN THE COURT OF COMMON
: PLEAS OF CUMBERLAND
: COUNTY, PENNSYLVANIA
NO. 10-6982 CIVIL TERM
REAL ESTATE TAX
MUNICIPALITY: ASSESSMENT APPEAL
HAMPDEN TOWNSHIP
Parcel No. 10-21-0277-034
CERTIFICATE OF SERVICE
I hereby certify that on May 12, 2014, a true and correct copy of the foregoing Praecipe
for 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:
Wayne C. Kruzek, Esquire
STAVITSKY & ASSOCIATES, LLC
Attorney for Petitioner
341 Broad Street
Clifton, NJ 07013
Keith O. Brenneman, Esquire
SNELBAKER, BRENNEMAN, P.C.
Solicitor for Hampden Township
44 W. Main Street
P.O. Box 318
Mechanicsburg, PA 17055-6249
Mark C. Duffle, Esquire
JOHNSON DUFFIE
STEWART & WEIDNER
Attorney for Cumberland Valley School District
301 Market Street, P.O. Box 109
Lemoyne, PA 17043
Steven D. Tiley, Esquire
FREY & TILEY
5 South Hanover Street
Carlisle, PA 17013
ohn G. French, Esquire