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Home My WebLink About10-7080q I,?-r^ (c N w-s r ti?, prop e1+1 U U5. wb???a?d r ?Lot, r- r i , _ tt1^^ `ear_ no. 16 - 7d 8?S YOU HAVE BEEN SUED IN COURT. IF YOU WISH TO DEFEND AGAINST THE CLAIMS SET FORTH IN THE FOLLOWING PAGES, YOU MUST TAKE ACTION WITHIN TWENTY (20) DAYS AFTER THIS COMPLAINT AND NOTICE ARE SERVED, BY ENTERING A WRITTEN APPEARANCE PERSONALLY OR BY AN ATTORNEY AND FILING IN WRITING WITH THE COURT YOUR DEFENSES OR OBJECTIONS TO THE CLAIMS SET FORTH AGAINST YOU. YOU ARE WARNED THAT IF YOU FAIL TO DO SO THE CASE MAY PROCEED WITHOUT YOU AND A JUDGMENT MAY BE ENTERED AGAINST YOU BY THE COURT WITHOUT FURTHER NOTICE FOR ANY MONEY CLAIMED IN THE COMPLAINT OR FOR ANY OTHER CLAIM OR RELIEF REQUESTED BY THE PLAINTIFF. YOU MAY LOSE MONEY OR PROPERTY OR OTHER RIGHTS IMPORTANT TO YOU. YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO THE TELEPHONE OR THE OFFICE SET FORTH BELOW TO FIND OUT WHERE YOU CAN GET LEGAL HELP. CUMBERLAND COUNTY BAR ASSOCIATION 32 SOUTH BEDFORD STREET CARLISLE, PA 17013 1-800-990-9108 717-249-3166 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NIGHTINGALE NURSING PROPERTY Appellant No 10 - `7080 0,-Wi f `rte--* Parcel No. 01-21-0269-239 Property: 1700 Market Street Camp Hill Borough vs. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY,: REAL ESTATE TAX ASSESSMENT APPEAL Appellee APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS The Appellant, NIGHTINGALE NURSING PROPERTY (the "Appellant"), by and through its counsel, Glen-David Schwarzschild, Esquire, hereby files the within Real Estate Tax Assessment Appeal (the "Appeal"), and avers the following: 1. The Appellant is a limited partnership, authorized to do business in the Commonwealth of Pennsylvania, with a mailing address of 333 North Summit Street, Toledo, OH 43604 and is the owner of the premises which are the subject of this Appeal. 2. The Appellee under this Appeal is the Board of Assessment Appeals of Cumberland County (the 'Board"). Cumberland County (the "County") is a Fourth Class (4th) County. The Board is appointed pursuant to the General County Assessment Law, 72 P. S. § 5020-101, et seq. (The "General County Assessment Law") and 72 P. S. § 5342, et seq., as amended. 3. The Appellant (a) is the real owner of real property situated at 1700 Market Street, Camp Hill, PA, Cumberland County, Pennsylvania, (the Premises"), identified by the Board as Parcel No. 01-21-0269-239 and (b) is fully authorized and fully empowered to bring this appeal. 4. The Premises is a nursing home consisting of a 154 unit building on 1.880 acres. 5. The Premises was appraised and assessed by the Board for ad valorem real property tax, for periods commencing on and after January 1, 2011, and for Cumberland County purposes at 6,734,200 (the "Assessment"). 442,w 01),Awl 6. On or before, September 1, 2010, Appellant filed an appeal with the Board. 7. Thereafter, on October 6, 2010, the Board held a hearing on the Application. At which time the Appellant requested a reduction in the assessment to 1,602,000. 8. On the mailing date of October 11, 2010, the Board issued its decision denying Appellant's request for a reduction in assessment. A true and correct copy of the Final Notice is attached hereto, marked Exhibit "A" and made a part hereof. 9. The Assessment as made, and as affirmed by the Board pursuant to the Final Notice is improper, unjust and not in conformity with applicable law because: a. The Assessment represents a value of the Premises which is greater than its fair market value, taking into account the price which a purchaser willing but not obligated to buy would pay an owner, willing but not obliged to sell, taking into consideration all uses for which the Premises is adapted and might reasonably be applied; b. The Assessment is not comparable with assessments or other similar real estate in the vicinity of the Premises; C. The Assessment represents a value in use of the Premises and not its fair market value in exchange and cannot be considered in the methodology of valuation of the Premises for ad valorem tax purposes; d. The Assessment violates Article Eight, Section One, of the Pennsylvania Constitution by failing to assess the Premises on a uniform basis with properties comparable to the Premises; e. The Assessment violates the requirement that taxes must be assessed and applied at a uniform rate and paid on a uniform basis on the same class of subjects with substantial equality of the tax burden to all members of the same class; f. The Assessment violates the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution because of the disparity of the Assessment of the Premises with comparable properties; g. The Assessment and its valuation of the Premises is contrary to applicable law by failing to equalize the fair market value of the Premises with other similar properties within the , taxing district of which the Premises is a part; and h. The Assessment and its valuation of the Premises is arbitrary and unreasonable when compared with comparable and neighboring properties which have been systematically undervalued. i. The Premises is worth, and has a fair market value of not more than $2,000,000, and therefore, for 2011 ad valorem tax purposes, with the application of the relevant common level ratio, should be assessed commencing January 1, 2011 at no more than 1,602,000 for each tax year under appeal the appropriate common level ratio should be applied. 10. The Appellant is aggrieved by the action of the Board and the Assessment of the Premises. WHEREFORE, the Appellant, by and through its counsel, respectfully requests this Honorable Court, in accordance with The General County Assessment Law and 72 P.S. § 5342, to hear this appeal and to render an appropriate, just, and equitable Order and Decree with respect to this Appeal. CURETON CLARK, P.C. 3000 Midlantic Dri e, Suite 200 Mt. Laurel, New ersey 08 (856) 8224-10 GLEN- A S UWARZSCHILD, ESQ. PA #455 Attorneys for Appellant Dated: ld "T/ ?/0 VERIFICATION Glen-David Schwarzschild, Esq., hereby verifies that he is an attorney for NIGHTINGALE NURSING PROPERTY, Appellant in the instant action, and that as such counsel, he is authorized to make, and possesses sufficient information and belief to make the within Verification on behalf of the Appellant; and further, that the facts set forth in the foregoing Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals are true and correct to the best of his information and belief. This Verification is made pursuant to Pennsylvania Rule of Civil Procedure No. 1024(c), inasmuch as the otherwise-authorized signatory officers, agents, servant, and/or employees of the Appellant, on whose behalf the Real Estate Assessment Appeal is filed, are outside the jurisdiction of the Court and the Verification of none of them can be obtained within the time allowed for filing the Appeal. The information regarding the facts set forth in the foregoing Real Estate Tax Assessment Appeal have been derived from a thorough review of public records, pleadings, correspondence and other documents in the custody and possession of the undersigned counsel for the Appellant, as well as from prior conversations with agents, servants, and/or employees of the Appellant concerning the subject matter of the Real Estate Tax Assessment Appeal. This Verification is further made subject to the penalties set forth in 18 Pa.C.S.A. §4904, relating to unsworn falsifications to authorities. Dated: `I )-/-/d Q:\6713_NIGHTR-A6715.001_NIGHTIN-CUMBERL\Pleadings 2010\Resl Estate Tax Assessment Appeal.doc Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 01001094-F3-1 RECEWED OCT 4 : 2010 BY CPAC NIGHTINGALE NURSING PROPERTY LLC 333 NORTH SUMIT STREET Cumberland County Board of TOLEDO ON 43604 Commissioners Gary Eichelberger, Chairman Richard L. Rovegno, Vice-Chairman Barbara B. Cross, Secretary DECISiON NOTICE CUMBERLAND COUNTY BOARD OF ASSESSIVIE t1i • 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: 10/11/2010 Munic.t 01 - CAMP HILL SORO School: 2 - CAMP HILL SD Location: 1700 MARE3T STREET LRND LESS THAN 1 ACRZ Taxable Property Property Type: C5 Coaaerciel - General(Grp 5) Parcel Identifier: 01--21- 0269-23 9. Effective for Tax Year: 2011 APPEALED BOARD DECISION ASSESSED VALUE ASSESSED VALUE Land 211,900 211,900 Buildings 6,522,300 6,522,300 TOTAL 6,734,200 6,734,200 Land NOT NOT Buildings APPLICABLE APPLICABLE TOTAL Tax Status Taxable Taxable Clean and Green Status DECISION: Denied - No Change. As of October 6, 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 EDWIN ARCHBOLD IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NIGHTINGALE NURSING PROPERTY Appellant No. Parcel No. 01-21-0269-239 Property: 1700 Market Street Camp Hill, Borough VS. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY,: REAL ESTATE TAX ASSESSMENT APPEAL Appellee CERTIFICATION OF SERVICE I, Glen-David Schwarzschild, Esquire, certify that I served or caused to be served a true and correct copy of the within Notice, Praecipe for Entry of Appearance, Appeal, and Certification of Service and accompanying documents: Via Overnight Delivery: Cumberland County - Prothonotary Cumberland County Offices 1 Courthouse Square Carlisle, PA 17013 Via Regular Mail: Camp Hill Borough Administration Building 2145 Walnut Street Camp Hill, PA 17011 Solicitor County of Cumberland -Solicitor's Office 36 W. Allen Street Mechanicsburg, PA 17055 Cumberland County Board of Assessment Old Courthouse One Courthouse Square Carlisle, PA 17013 Camp Hill School District 2627 Chestnut Street Camp Hill, PA 17011 At At A Al I nifer I •am, a al Asst. to ken-David Schwarzschild, Esquire (PA ID 45576) Q:\6715 NIGHTR4%715.001 NIGHTIN-CUMF3ERL\Pleadings 2010\Cert of Service.doc f IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NIGHTINGALE NURSING PROPERTY Appellant Parcel No. 01-21-0269-239 Property: 1700 Market Street Camp Hill, Borough tJa B E R A j 1TV t { €? PIES` No. 10 ?O$() email-EM VS. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY,: REAL ESTATE TAX ASSESSMENT APPEAL Appellee PRAECIPE FOR ENTRY OF APPEARANCE To the Prothonotary: Kindly enter my appearance on behalf of the Petitioner, NIGHTINGALE NURSING PROPERTY. CURETON P -DADV SCHWARZSCHILD A ID 455-76) 3000 Midlantic Drive, Suite 200 Mt. Laurel, New Jersey 08054 (856) 824-1001 Attorney for Petitioner DATED: /0 -1 W '/ 0 Q:16715_NIGHTIN\6715.001_NIGHTIN-CUMBERL\Pleadings 2010\praecipe for entry of appearance.doc 0 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NIGHTINGALE NURSING PROPERTY Appellant No. Parcel No. 01-21-0269-239 : Property: 1700 Market Street Camp Hill, Borough vs. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY,: REAL ESTATE TAX ASSESSMENT APPEAL Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NIGHTINGALE NURSING PROPERTY Appellant Parcel No. 01-21-0269-239 Property: 1700 Market Street Camp Hill, Borough VS. THE BOARD OF ASSESSMENT APPEALS OF. CUMBERLAND COUNTY,: Appellee No. t O - `101$6 Nov o s 2003 6"; -T&* REAL ESTATE TAX ASSESSMENT APPEAL C-) C= N " C3 -n -,O3 snm rn? x rn x ; r CD r -vm ,n -<D _ CD =m C7 I 'CC3 -o O-n ?o =3C = C--) ?C x W C:) ern cn D ORDER AND NOW, this day of +' 1"ocr#J^2010, upon consideration of the foregoing petition, it is hereby DIRECTED that: (1) A rule is issued upon the respondent to show cause why the petitioner is not entitled to the relief requested; (2) The respondent shall file an answer to the petition within twenty (20) days of service upon the respondent; (3) The petition shall be decided under Pa.R.C.P. No. 206.7; (4) Notice of entry of this order shall beprovided to all parties by the petitioner. (5) A hearing will be held on On 0 day , 20&60A-/• V O r' 0W' 4.-." B 4 TikT: T QA6715_NIGHTIN\6715.001_NIGHTIN-CUMBERL\Pleadings 2010\Order.doc ,Q9 r7-Q 120? I e FILEQ-OF?ICE OF THE PROTH NOT^.R" Stephen D. Tiley, Esquire, ?A ?? AM ?-? Supreme Court I.D. No. 32318 Attorney for Cumberland County Board of Assessment Appeals ntSM6ERLAt?C CGU??T'? 5 South Hanover Street CUMBERLAND Tel: 717-243-5838 Carlisle, Pennsylvania 17013 Fax: 717-243-6441 NIGHTINGALE NURSING PROPERTY IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Appellant PENNSYLVANIA VS. : NO. 2010-7080 CIVIL TERM THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Appellee Property: 1700 Market Street Camp Hill Borough Parcel No. 01-21-0269-239 : REAL ESTATE TAX : ASSESSMENT APPEAL MOTION TO VACATE RULE TO SHOW CAUSE AND NOW, comes the Cumberland County Board of Assessment Appeals, Appellee, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Motion to Vacate Rule To Show Cause, of which the following is statement: 1. This assessment appeal involves a Nursing Home facility located at 1700 market Street in Camp Hill Borough, Cumberland County, Pennsylvania, and being Tax Parcel No. 01-21-0269-239. On November 8, 2010, Appellant filed an "Appeal from the Decision of the Cumberland County Board of Assessment Appeals." On November 10, 2010, a Rule was issued by the Honorable Edward E. Guido upon the Cumberland County Board of Assessment Appeals to show cause why the taxpayer was not entitled to the relief requested. 2. The Rule also required that Appellee file an Answer, and Appellee filed an Answer on January 20, 2011. 3. While the appeal filed by the taxpayer does provide an opinion of value, it does not provide any basis for that opinion of value, as the taxpayer anticipates presenting its valuation evidence at a Hearing. 4. 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). 5. Appellee 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. 6. The Court has set a Hearing date for January 20, 2011. The Appellant, taxpayer, concurs in the general continuance of that hearing date to allow the parties time to develop their evidence for the hearing, and attempt to settle the case. 7. Appellant has sought the concurrence of counsel for the taxpayer and he: Does concur in this Motion. An appearance has not been entered on behalf of either the Borough of Camp Hill or Camp Hill School District. WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order vacating the Rule to Show Cause dated November 10, 2010, canceling the Hearing scheduled for January 20, 2011, and continuing the matter generally at the call of any party Dated: ?9 ill Respectfully submitted, By I G Stephen 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 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. Pennsvivania 17013 Fax.: 717-243-6441 NIGHTINGALE NURSING PROPERTY : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA VS. : NO. 2010-7080 CIVIL TERM THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Appellee Property: 1700 Market Street Camp Hill Borough Parcel No. 01-21-0269-239 : REAL ESTATE TAX : ASSESSMENT APPEAL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Motion to Vacate Rule to Show Cause by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Law Offices of Glen-David Schwarzschild, LLC Glen-David Schwarzschild, Esquire Attorney for Appellant 1050 N. Kings Hwy, Suite 102 Cherry Hill, NJ 08034 Nauman Smith J. Steven Feinour, Esquire Attorney for Camp Hill Borough P.O. Box 840 Harrisburg, PA 17108-0840 Johnson Duffie Stewart & Weidner Richard W. Stewart, Esquire Attorney,for Camp Hill School Dis. 301 Market Street Lemoyne, PA 17043 Date:, Dj o?l? '4?- -C? , -),(,4 Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.13132318 Glen-David Schwarzschild, Esquire (PA ID 45576) Law Offices of Glen-David Schwarzschild, LLC 1050 N. Kings Highway, Suite 102 Cherry Hill, New Jersey 08034 glens@glenslaw.com 856-324-0677 856-324-0863 fax Attorneys for Plaintiff 20i MAP 15 PM 12: 5D CUMBERLAND COUNTY PENNSYLVANIA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NIGHTINGALE NURSING PROPERTY Appellant No. 2010-7080 Parcel No. 01-21-0269-239 Property: 1700 Market Street Camp Hill Borough vs. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY,: Appellee REAL ESTATE TAX ASSESSMENT APPEAL APPEAL FROM THE DECISION OF THE PRAECIPE FOR ENTRY OF APPEARANCE TO THE PROTHONOTARY/CLERK OF SAID COURT: Enter my appearance on behalf of NIGHTINGALE NURSING PROPERTY. Papers may be served at the address set forth below. LAW OFFICES GLEN-DA CHILD, LLC DATED: GLEN-D V IUSTCH W ARZ S CHILD (PAID 4-5576) 1050 North Kings Highway, Suite 102 Cherry Hill, New Jersey 08034 856-324-0677 856-324-0863 fax Attorney for Appellant PRAECIPE FOR WITHDRAWL OF APPEARANCE TO THE PROTHONOTARY/CLERK OF SAID COURT: Withdraw my appearance on behalf of NIGHTINGALE NURSING PROPERTY. Glen-David Schwarzschild, Esq. of the Law Offices of Glen-David Schwarzschild, LLC has entered his/her appearance for the aforementioned party. I hereby certify that this change of attorneys is not intended to, nor will it delay this proceeding to the best of my knowledge, information and belief. CURE DATED: G C ?? G ARZSCHILD (PA ID 4557ff 3000 Midlantic Drive, Suite 200 Mt. Laurel, New Jersey 08054 (856) 824-1001 (856) 824-1008 Fax Attorney for Appellant g:\nightingale nursing - cumberland (hcr) (cpac) 6715.001\entry - wd of appearance.doc 4 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 NIGHTINGALE NURSING PROPERTY Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent Property: 1700 Market Street Camp Hill Borough Parcel No. 01-21-0269-239 : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA NO. 10-7080 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL PRAECIPE FOR WITHDRAWAL/ENTRY OF APPEARANCE PURSUANT TO PA. RCIV.P.1012(b) Please withdraw my appearance on behalf of the Appellee Cumberland County Board of Assessment Appeals, in the above captioned matter. 817569.1 Respectfully submitted, By Stephen D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 CD 7 CD c r►Yom, Xi lb r j. —C N ,•17") ar CD 1 Please enter my appearance on behalf of the Appellee Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: ,S -1/2///g Respectfully submitted, By Jo G. French, Esquire Sol citor for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, PA 17013 (717) 759-5297 Supreme Court I.D. # 90788 APPEAL OF NIGHTINGALE NURSING PROPERTY Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent Property: 1700 Market Street Camp Hill Borough Parcel No. 01-21-0269-239 : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA NO. 10-7080 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL CERTIFICATE OF SERVICE I hereby certify that on May 14, 2014, 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: Glen -David Schwarzschild, Esquire GLEN -DAVID SCHWARZSCHILD, LLC Attorney for Petitioner 1050 N. Kings Highway, Suite 102 Cherry Hill, NJ 08034 J. Stephen Feinour, Esquire NAUMAN SMITH SHISSLER & HALL, LLP Attorney for Camp Hill Borough 200 N. Third Street, P.O. Box 840 Harrisburg, PA 17108-0840 Richard W. Stewart, Esquire JOHNSON DUFFIE STEWART & WEIDNER Attorney for Camp Hill School District 301 Market Street, P.O. Box 109 Lemoyne, PA 17043 hn G. French, G. French, Esquire