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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: h C ha o C9 1'1 mm = -^? mm o rn- -O r cn rn MC3 CD , 1/?l4 f Id zo c = x °m yx --' o 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