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HomeMy WebLinkAbout10-7067IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CHARLOTTE L. FOSTER, Appellant PROPERTY TAX REASSESSMENT APPEAL V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent NO. cam. ? ?? 'EAL FROM THE DECISION' _ ,D OF ASSESSMENT APPEAL To the Honorable Judges of the Court of Common Pleas of Cumberland County: Charlotte L. Foster by and through her attorneys, Gothie Van Allen LLC, petition this Court for the review of Appellant's appeal from the decision of the Cumberland County Board of Assessment Appeals. In support of her petition and appeal, Appellant represents the following information: 1. This Court has jurisdiction pursuant to the General County Assessment Law, 72 P.S. § 5020-518.1, the Judicial Code, 42 Pa. C.S. §§ 933 and 5571, and the Local Agency Law, 2 Pa. C.S. § 752. 2. Appellant is Charlotte L. Foster. 3. Appellant resides at 1239 York Road, Cumberland County, Pennsylvania 17055, or parcel number 22-11-0280-036 ("Property"). 4. Respondent is the Cumberland County Board of Assessment Appeals ("Board"). ?a? 5. The Board maintains its regular office at Old Courthouse, First Floor, One Courthouse Square, Carlisle, PA 17013. 6. This is an appeal from an Order by the Board mailed on October 7, 2010 determining the assessed value of the Property. A true and correct copy of that Order is attached as Exhibit A and incorporated by reference. 7. The Property is the subject of this property tax assessment appeal. 8. On July 1, 2010, Appellant received a Notice in Change of Assessment pursuant to the Cumberland County countywide reassessment. 9. Appellant timely and properly filed with the Board an assessment appeal. 10. The Board held a hearing regarding Appellant's appeal of the Property. 11. On October 7, 2010, the Board partially granted and partially denied Appellant's property tax appeal. 12. Through that decision, the Board improperly valued the Property and improperly determined the assessed value of the Property. 13. The Board determined the assessed value of the Property to be $182,500. 14. Appellant believes and therefore avers that the actual fair market value of the Property is unreasonably high. 15. This paper is a "petition" and not a "motion" pursuant to Pennsylvania Rule of Civil Procedure 206.1(a) because 42 Pa. C. S. § 5571 describes the paper as an "appeal" and discusses a "petition for review of a quasi-judicial order" and does not mention a "motion." That statute is attached as Exhibit B. 2 16. The amount in controversy, while indeterminable because the issues recur annually, probably does not exceed the compulsory arbitration jurisdictional amount under 42 Pa. C.S. § 7361 et seq., Cumberland County Rule 1301-1, et seq. and Pa. R.C.P. 1301 et seq. 17. Appellant objects to the Board's decision for the following reasons: a. The Board improperly computed the assessed value of the Property which is unreasonably high, improper, unjust and contrary to law and when multiplied by Cumberland County's State Tax Equalization Board common-level ratio factor results in a market value that is greater than the Property's actual fair market value. 72 P.S. § 5020-1 et sM.; 72 P.S. § 5453.101 et seq. b. The Board denied Appellant due process and equal protection of the law and uniformity of taxation under the United States and Pennsylvania Constitutions. WHEREFORE, Appellant requests this Honorable Court to: hold a de novo hearing in this matter; reduce the assessed value of the Property to the appropriate assessed fair market 3 value; award reasonable counsel fees and costs to Appellant; and grant any other just and proper relief. 2x010 14/2x016 Date Respectfully submitted, 4< 7An E. VanAllen, Esq. (Attorney Registration No. 81096) Gothie Van Allen LLC Commerce Towers- 12th Floor 300 North Second Street Harrisburg, PA 17101 717.909.7263 (T) 717.214.4567 (F) prm@gvafirm.com www.gvafirm.com Counsel for Appellant 4 VERIFICATION Subject to the penalties of 18 Pa. C.S. § 4904, relating to unsworn falsification to authorities, I hereby certify that I am authorized to make this verification, that I have reviewed the foregoing and that the facts set forth therein are true and correct to the best of my knowledge, information and belief. Charlotte L. Foster By: Olwjg2L OZ Printed Name: OfJgk 0774 L, /teaS76 Title: Dated: November 8, 2010 CERTIFICATE OF SERVICE I hereby certify that I am this day serving a copy of the attached Petition for Review of and Appeal, Rule to Show Cause and proposed Order upon the persons and in the manner indicated below, which service satisfies the requirements of Pa.R.C.P. 440: Service by first-class, certified mail, return receipt requested: Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 Cumberland County Commissioners Cumberland County Offices 1 Courthouse Square Carlisle, PA 17013 Monroe Township Supervisors 1220 Boiling Springs Road Mechanicsburg, PA 17055 Cumberland Valley School District 6746 Carlisle Pike Mechanicsburg, PA 17050 Joffi E. Van Allen, Esq. ,VAttorney Registration No. 81096) Gothie Van Allen LLC Commerce Towers -12th Floor 300 North Second Street Harrisburg, PA 17101 717.909.7263(T) 717.214.4567 (F) prm@gvafirm.com www.gvafirm.com Dated: November 8, 2010 Counsel for Appellant V? WIU vvuIL1wuac, V II*L rwvI One Courthouse Square Carlisle, PA 17013 22000658-F5-1 FOSTER, CHARLOTTE L 1239 YORK ROAD MECHANICSBURG PA 17055 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: 10/07/2010 Munic.: 22 - MONROE TOWNSHIP School: 4 - CUMBERLAND VALLEY SD Location: 1239 YORK ROAD LAND APPROX. 2 ACRES Taxable Property Property Type: R Residential(Under 10 Acres) Homestead Approved Parcel Identifier: 22-11-0280-036. Effective for Tax Year: 2 011 FAIR MARKET APPEALED BOARD DECISION ASSESSED VALUE ASSESSED VALUE Land 80,600 72,600 Buildings 105,400 109,900 TOTAL 186,000 182,500 CLEAN AND GREEN Land NOT NOT Buildings APPLICABLE APPLICABLE TOTAL Tax Status Taxable Taxable Clean and Green Status DECISION: Revised Assessment Based on Hearing. As of October 4, 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 B, PENNSYLVANIA CONSOLIDATED STATUTES TITLE 42. JUDICIARY AND JUDICIAL PROCEDURE PART VI. ACTIONS, PROCEEDINGS AND OTHER MATTERS GENERALLY CHAPTER 55. LIMITATION OF TIME SUBCHAPTER D. APPEALS Go to the Pennsylvania Code Archive Directory 42 Pa. C. S. § 5571(2010) § 5571. Appeals generally (a) GENERAL RULE.-- The time for filing an appeal, a petition for allowance of appeal, a petition for permission to appeal or a petition for review of a quasi-judicial order, in the Supreme Court, the Superior Court or the Commonwealth Court shall be governed by general rules. No other provision of this subchapter shall be applicable to matters subject to this subsection. (b) OTHER COURTS.-- Except as otherwise provided in subsections (a) and (c) and in section 5571.1 (relating to appeals from ordinances, resolutions, maps, etc.), an appeal from a tribunal or other government unit to a court or from a court to an appellate court must be commenced within 30 days after the entry of the order from which the appeal is taken, in the case of an interlocutory or final order. (c) EXCEPTIONS.-- (1) ELECTION CASES.-- The time for appeal from an order in any matter arising under the act of June 3, 1937 (P.L. 1333, No. 320), known as the "Pennsylvania Election Code," or any other statute relating to regis- tration or elections shall, if such statutes provide for a lesser time for appeal, be governed by the appropriate provision of such statutes.(2) FINANCING CASES.-- The time for appeal from an order in any matter arising under the act of July 12, 1972 (P.L. 781, No. 185), known as the "Local Government Unit Debt Act," or any other statute relating to the incurring of debt by a government unit, shall if such statutes provide for a lesser time for appeal, be governed by the appropriate provision of such statutes.(3) PROBATE MATTERS.-- The time for appeal from an order of a register of wills under Title 20 (relating to decedents, estates and fiduciaries) shall, if such statute provides a greater time for ap- peal, be governed by the appropriate provision of such statute.(4) EXECUTION MATTERS.-- The time for appeal from an order of any system or related personnel entered in connection with enforcement of attachments, judgments or simi- lar process or orders shall be governed by general rule. (5) Deleted by 2008, July 4, P.L. 325, No. 40, § 1, imd. effective. (6) IMPLIED DETERMINATIONS.-- When pur- suant to law a determination is deemed to have been made by reason of the expiration of a specified period of time after submission of a matter to a tribunal or other government unit or after another prior event, any person affected may treat the expiration of such period as equivalent to the entry of an order for purposes of appeal and any person affected shall so treat the expiration of the period where the person has actual knowledge (other than knowledge of the mere lapse of time) that an implied determination has occurred. (d) INTERLOCUTORY APPEALS.-- A petition for permission to appeal from an interlocutory order must be filed within 30 days after its entry. (e) ACTION FOLLOWING GRANT OF PERMISSION TO APPEAL.-- The period limited by this section is tolled by the filing of a petition for permission to appeal. If the petition is granted further proceedings in the matter, including any time limitations, shall be governed by general rules or rules of court, and not by the provisions of subsections (b) through (d). (f) CROSS APPEALS.-- An appellee may be permitted by general rules or rules of court to take an appeal within the time limited by rule from an order from which another party has taken a timely appeal, notwithstanding the fact that the time otherwise limited by this section has expired. NOTES: OFFICIAL COMMENT Source: Generalization of act of July 31, 1970 (No. 223), § 502(a) to (d) ( 17 P.S. § 211.502(a) to (d) ). Compare act of December 2, 1968 (No. 355), § 3 and 5 (42 P.S. § 3003 and 3005). 1978 Amendment: Subsections (b) and (c)(1), (2): Clarification. Subsection (c)(5) and (6) generalization of act of July 31, 1968 (P.L. 805, No. 427), § 1003 (53 P.S. § 11003). CHARLOTTE L. FOSTER, IN THE COURT OF COMMON PLEAS OF APPELLANT CUMBERLAND COUNTY, PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, RESPONDENT 10-7067 CIVIL TERM ORDER OF COURT AND NOW, this ?) 9 day of November, 2010, a hearing on the within petition for review of and appeal from the decision of the Cumberland County Board of Assessment Appeals shall commence at 1:30 p.m., Monday, March 28, 2011, in Courtroom Number 5, Cumberland county Courthouse, Carlisle, Pennsylvania. By the Court, John E. Van Allen Esquire For Appellant Stephen Tiley, Esquire Solicitor Albert. Masland, J. Cumberland County Board of Assessment Appeals '.-?Monroe Township Supervisors ,--C-u-mberland Valley School District , r.40 :saa M (2O L ES r nd l£? o //to /ld X n, m s, o -? a • 127 } ,-{ Stephen D. Tiley, Esquire i ; E P P, 17 P 2: c-1, Supreme Court I.D. No.32318 Attorney for Cumberland County Board of Assessment Appeals 11RL' 5 South Hanover Street P E N N S u Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax: 717-243-6441 CHARLOTTE L. FOSTER : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant . PENNSYLVANIA VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent Parcel No. 22-11-0280-036 TO THE PROTHONOTARY: : CIVIL ACTION - LAW : NO. 2010-7067 CIVIL : REAL ESTATE TAX : ASSESSMENT APPEAL PRAECIPE Please enter my appearance on behalf of the Respondent, Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: /z% /2-11117 a9 (l Respectfully submitted, By Step en 15. 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 CHARLOTTE L. FOSTER IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Appellant PENNSYLVANIA VS. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 2010-7067 CIVIL ASSESSMENT APPEALS, . Respondent REAL ESTATE TAX ASSESSMENT APPEAL Parcel No. 22-11-0280-036 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: John E. Van Allen, Esquire GOTHIE VAN ALLEN, LLC Attorney for Appellant Commerce Towers - 12`h Floor 300 North Second Street Harrisburg, PA 17101 Tel. No. (717) 214-4455 Date: /, i 7 // 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 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 CHARLOTTE L. FOSTER : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, : CIVIL ACTION - LAW : NO. 2010-7067 CIVIL Respondent Parcel No. 22-11-0280-036 : REAL ESTATE TAX : ASSESSMENT APPEAL ORDER AND NOW, this l day of March, 2011, upon representation by Stephen D. Tiley, Esquire, counsel for the Respondent, that the parties have agreed to a general continuance of the above captioned matter. The hearing previously scheduled for March 28, 2011, is cancelled, and the case is continued generally at the call of any party. By the Court, Albert H. asland, J. SDT/tl 7 -/John E. Van Allen, Esquire Ma<< ?Stephen D. Tiley, Esquire ???? I8 (j ^9 r?