Loading...
HomeMy WebLinkAbout10-7119GAWTHROP GREENWOOD, PC By: Stephen G. Rhoads, Esquire Attorney I.D. #47458 By: Patrick M. McKenna, Esquire Attorney I.D. #87610 17 East Gay Street, Suite 100 P.O. Box 562 West Chester, PA 19381-0562 (610) 696-8225 (phone) (610) 696-7111 (fax) 801 SPANGLER ROAD ASSOCIATES, LP ATTORNEYS FOR PETIT-IONFR 0 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CIVIL ACTION - TAX ASSESSMENT APPEAL NO: (U-1?( l NOTICE TO DEFEND 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 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 OR TELEPHONE THE OFFICE SET FORTH BELOW. THIS OFFICE CAN PROVIDE YOU WITH INFORMATION ABOUT HIRING A LAWYER. IF YOU CANNOT AFFORD TO HIRE A LAWYER, THIS OFFICE MAY BE ABLE TO PROVIDE YOU WITH INFORMATION ABOUT AGENCIES THAT MAY OFFER LEGAL SERVICES TO ELIGIBLE PERSONS AT A REDUCED FEE OR NO FEE. Cumberland County Bar Association 32 South Bedford Street Carlisle, PA 17013 1-800-990-9108 717-249-3166 A- 361# OD. e,k,# 1/ L6 pat ]Z GAWTHROP GREENWOOD, PC By: Stephen G. Rhoads, Esquire Attorney I.D. 447458 By: Patrick M. McKenna, Esquire Attorney I.D. #87610 17 East Gay Street, Suite 100 P.O. Box 562 West Chester, PA 19381-0562 (610) 696-8225 (phone) (610) 696-7111 (fax) ATTORNEYS FOR PETITIONER 801 SPANGLER ROAD ASSOCIATES, LP IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA V. CIVIL ACTION - TAX ASSESSMENT CUMBERLAND COUNTY BOARD OF APPEAL ASSESSMENT APPEALS, q NOTICE OF APPEAL TO: Camp Hill School District Camp Hill Borough Richard W. Stewart, Solicitor Stephen Feinour, Solicitor 2627 Chestnut Street Borough Administration Building Camp Hill, PA 17011 2145 Walnut St. Camp Hill, PA 17011 Cumberland County Board Assessment Appeals Stephen D. Tiley, Solicitor 1 Courthouse Square Old Courthouse Carlisle, PA 17013 Cumberland County Edward L. Schorpp, Solicitor Cumberland County Offices 1 Courthouse Square Carlisle, PA 17013 NOTICE is hereby given of the filing of the within Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals in the above case from the real estate assessment upon the property of 801 Spangler Road Associates, LP located in the Borough of Camp Hill, Cumberland County, Commonwealth of Pennsylvania. A copy of the Petition and proposed Order are attached. Date: B !/ /9I/0 y• Stephen G. Rhoad uire Patrick M. McKenna, Esquire Attorneys for Petitioner GAWTHROP GREENWOOD, PC By: Stephen G. Rhoads, Esquire Attorney I.D. #47458 By: Patrick M. McKenna, Esquire Attorney I.D. #87610 17 East Gay Street, Suite 100 P.O. Box 562 West Chester, PA 19381-0562 (610) 696-8225 (phone) (610) 696-7111 (fax) 801 SPANGLER ROAD ASSOCIATES, LP Petitioner, V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent. ATTORNEYS FOR PETITIONER IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - TAX ASSESSMENT APPEAL NO: /0 - 7/0 Cwi-1 PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS The Petitioner, 801 Spangler Road Associates, LP (here after "Petitioner"), by and thorough its counsel, Gawthrop Greenwood, PC, hereby files the within Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals, and in support thereof, avers as follows: Petitioner is a Pennsylvania limited partnership with a business address c/o J & R Investments, 50 Savits Drive, Elverson, PA 19520. 2. Petitioner is the owner of certain real property located at 801 Spangler Road, Camp Hill, PA 17011, having a parcel number of 01-22-0533-225 (hereinafter referred to as the "Property"). 3. Respondent under this Appeal is the Cumberland County Board of Assessment Appeals (the "Board"). The Board is created under the Act of June 1939, P.L. §626, and is authorized to assess and value real property for the purposes of taxation in counties of the Fourth Class and to hear appeals from said assessments by any aggrieved party. 4. Interested Parties are the Borough of Camp Hill, the Camp Hill School District and Cumberland County. A true and correct copy of this Petition shall be served forthwith upon the municipalities and school district. 5. The parcel is currently zoned for commercial use and is utilized as a warehouse/office. 6. On or about July 1, 2010, the Board issued a Notice of Change in Assessment for the Property. The total assessment was increased from $2,997,790 to $5,500,000. 7. By Appeal dated August 9, 2010, the Petitioner appealed the proposed reassessment for the Property by submitting an Assessment Appeal - Commercial/Industrial to the Board (the "Appeal") On October 6, 2010, a hearing was held before the Board with respect to the Appeal. At the hearing, the Petitioner presented testimony and evidence in support of its Appeal of the proposed reassessments. 10. On October 11, 2010, the Board mailed notice of its decision with respect to the Appeal. The Board determined that the Assessment would be decreased from $5,500,000 to $5,000,000. Attached hereto is a true and correct copy of the decision of the Board which is marked as Exhibit "A" and incorporated herein by reference. 11. The proposed reassessment on the Property as made and affirmed by the Board is improper and unjust because: A. The assessment on Petitioner's Property is substantially higher than assessments of comparable properties in the taxing district. B. The fair market value indicated by the assessment is higher than the actual fair market value for the Property; C. When related to assessments of similarly situated property owners, the assessment of the Property of the Petitioner is arbitrary and capricious; D. The assessment is based upon an erroneous determination of the fair market value, particularly as it concerns Petitioner's Property. E. The assessment as determined by the Board does not conform to the requirement of uniformity set forth in Article 8, Section 1 of the Pennsylvania Constitution which requires that "all taxes shall be uniform upon the same class of subjects, within the territorial limits of the authority levying the tax;" F. The assessment as determined by the Board does not conform to the General Assessment Law, 72 P.S. §5020, et. seq., and the Fourth to Eighth Class County Assessment law, 72 P.S. §5453, et. seq. G. The assessment as determined by the Board does not reflect the current market value of the Property as multiplied by the state mandated ratio and determined by the State Tax Equalization Board. F. The assessment is otherwise unjust and inequitable. 12. The Petitioner is aggrieved by the action of the Board and the unjust, unlawful, improper, and inequitable assessment of the Property. 13. This Court has jurisdiction to hear this appeal pursuant to Section 518.1 of the General County Assessment Law, Act of May 22, 1933, P.L. 853, as amended 72 P.S. § 5020- 581.1 and Fourth to Eight Class County Assessment Law 72 P. S. § 5453.704. 14. A hearing is requested on this appeal, and the length of time for the hearing is estimated to be no more than one-half day. 15. Discovery is necessary for this appeal. WHEREFORE, the Petitioner respectfully requests this Honorable Court to reverse the Decision of the Board, reduce the assessment to $4,450,000 and thereafter make all necessary orders and decrees to effectuate said Decision. Respectfully submitted, GAWTHROP GREENWOOD, PC By: Stephen G. Rho quire Patrick M. McKenna, Esquire Attorneys for Petitioner Dated: 000. Q , 2010 Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 01002611-F5-2 801 SPANGLER ROAD ASSOC LP C/O PATRICK M. MCKENNA, ESQ. 17 E. GAY STREET, SUITE 100 WEST CHESTER PA 19380 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: 10/11/2010 Munic.: 01 - CAMP HILL BORO School: 2 - CAMP HILL SD Location: 801 SPANGLER ROAD Taxable Property Property Type: CW Commercial - Warehouse Parcel Identifier: 01-22-0533-225. Effective for Tax Year: 2 011 FAIR MARKET APPEALED BOARD DECISION ASSESSED VALUE ASSESSED VALUE Land 2,670,500 1,200,100 Buildings 2,829,500 3,799,900 TOTAL 51500,000 51000,000 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 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 801 SPANGLER ROAD ASSOC LP EXHIBIT If GAWTHROP GREENWOOD, PC By: Stephen G. Rhoads, Esquire Attorney I.D. #47458 By: Patrick M. McKenna, Esquire Attorney I.D. #87610 17 East Gay Street, Suite 100 P.O. Box 562 West Chester, PA 19381-0562 (610) 696-8225 (phone) (610) 696-7111 (fax) 801 SPANGLER ROAD ASSOCIATES, LP Petitioner, V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent. ATTORNEYS FOR PETITIONER IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - TAX ASSESSMENT APPEAL NO: VERIFICATION I, PATRICK M. MCKENNA, Esquire, state that I am attorney for the Petitioner, and as such am authorized to take this Verification on behalf of said Petitioner; that the facts set forth in the Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals are true and correct to the best of our knowledge, information and belief; and that I am taking this Verification in order to file the pleadings in the time required by the Rules of Court. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904, relating to unsworn falsification to authorities. Dated: _rJo d , , 2010 GAWTHROP GREENWOOD, PC By G Stephen G. Rho s quire Patrick M. McKenna, Esquire Attorneys for Petitioner GAWTHROP GREENWOOD, PC By: Stephen G. Rhoads, Esquire Attorney I.D. #47458 By: Patrick M. McKenna, Esquire Attorney I.D. #87610 17 East Gay Street, Suite 100 P.O. Box 562 West Chester, PA 19381-0562 (610) 696-8225 (phone) (610) 696-7111 (fax) 801 SPANGLER ROAD ASSOCIATES, LP V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, ATTORNEYS FOR PETITIONER IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - TAX ASSESSMENT APPEAL NO: CERTIFICATE OF SERVICE I certify that I am this day serving a correct copy of the Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals in the above matter upon the persons and in the manner indicated below, which service satisfies the requirements of the Fourth to Eighth Class County Assessment Law. Service by United States Certified Mail, Return Receipt Requested at the address indicated: TO: Camp Hill School District Richard W. Stewart, Solicitor 2627 Chestnut Street Camp Hill, PA 17011 Camp Hill Borough Stephen Feinour, Solicitor Borough Administration Building 2145 Walnut St. Camp Hill, PA 17011 l Date: l r f g ?? j? By: Cumberland County Edward L. Schorpp, Solicitor Cumberland County Offices 1 Courthouse Square Carlisle, PA 17013 Cumberland County Board Assessment Appeals Stephen D. Tiley, Solicitor 1 Courthouse Square Old Courthouse Carlisle, PA 17013 M ZE4 Stephen G. Rhoads, ` Patrick M. McKenna, Esquire Attorneys for Petitioner GAWTHROP GREENWOOD, PC By: Stephen G. Rhoads, Esquire Attorney I.D. #47458 By: Patrick M. McKenna, Esquire Attorney I.D. #87610 17 East Gay Street, Suite 100 P.O. Box 562 West Chester, PA 19381-0562 (610) 696-8225 (phone) (610) 696-7111 (fax) 801 SPANGLER ROAD ASSOCIATES, LP ATTORNEYS FOR PETITIONER rq T? ?7 ' r7 I CD C:)?a IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CIVIL ACTION - TAX ASSESSMENT APPEAL NO: ENTRY OF APPEARANCE TO THE PROTHONOTARY: Kindly enter our appearance on behalf of the Appellant, 801 Spangler Road Associates, LP, in the above matter. Gawthrop, Greenwood, PC Date: I! 1 Q ho By: /- Patrick M. McKe a ire Attorney for Petitioner I- Q?IAZ A- Date: 141111 o By: Step e G. Rhoads Attorney for Petitioner GAWTHROP GREENWOOD, PC By: Stephen G. Rhoads, Esquire Attorney I.D. 447458 By: Patrick M. McKenna, Esquire Attorney I.D. #87610 17 East Gay Street, Suite 100 P.O. Box 562 West Chester, PA 19381-0562 (610) 696-8225 (phone) (610) 696-7111 (fax) 801 SPANGLER ROAD ASSOCIATES, LP ATTORNEYS FOR PETITIONER IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CIVIL ACTION - TAX ASSESSMENT APPEAL NO: CERTIFICATE OF SERVICE I certify that I am this day serving a correct copy of the Entry of Appearance in the above matter upon the persons and in the manner indicated below, which service satisfies the requirements of the Fourth to Eighth Class County Assessment Law. Service by United States Certified Mail, Return Receipt Requested at the address indicated: TO: Camp Hill School District Richard W. Stewart, Solicitor 2627 Chestnut Street Camp Hill, PA 17011 Camp Hill Borough Stephen Feinour, Solicitor Borough Administration Building 2145 Walnut St. Camp Hill, PA 17011 Cumberland County Edward L. Schorpp, Solicitor Cumberland County Offices 1 Courthouse Square Carlisle, PA 17013 Cumberland County Board Assessment Appeals Stephen D. Tiley, Solicitor 1 Courthouse Square Old Courthouse Carlisle, PA 17013 ? G Date: // 1 )10 By: Stephen G. Rhoads, s Patrick M. McKenna, Esquire Attorneys for Petitioner Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street 801 SPANGLER ROAD ASSOCIATES, LP, Petitioner V. FILED-OFFICE 2011 FEB 15 PM 2: u 1 COMBERLA Tel: 717-243-5838 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent Parcel No.: 01-22-0533-225 TO THE PROTHONOTARY: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, CIVIL ACTION - LAW NO. 10-7119 CIVIL ASSESSMENT APPEAL PRAECIPE Please enter my appearance on behalf of the Respondent, Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: i Respectfully submitted, By Stephen D. iley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 Supreme Court I.D. No.32318 FILED-OFFICE (T THHE Stephen D. Tiley, Esquire S Supreme Court I.D. No. 32318 Attorney for Cumberland County 7v 11 FER 15 Fri 2: Board of Assessment Appeals 5 South Hanover Street a; U, M B E R L A i3 ? 01; 11i r ? k e, r_ a Tel: 717-243-5838 Carlisle, Pennsylvania 17013 K N: S Y L s', Fax: 717-243-6441 801 SPANGLER ROAD IN THE COURT OF COMMON PLEAS ASSOCIATES, LP, OF CUMBERLAND COUNTY, Petitioner V. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 10-7119 CIVIL ASSESSMENT APPEALS, Respondent ASSESSMENT APPEAL Parcel No.: 01-22-0533-225 ANSWER AND NOW, comes Respondent, Cumberland County Board of Assessment Appeals, Appellee, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the "Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals," of which the following is statement: 1. Admitted. 2. Admitted. 3. Admitted. By way of further Answer, the Board is created pursuant to Section 301 of The Fourth to Eighth Class County Assessment Law. 72 P. S. §5453.301. The Board continues to exist under Section 8851 of the recently adopted Consolidated County Assessment Law to be codified to 53 Pa. CS.A. §8851. 4. Admitted. Answer - 801 Spangler Road Associates, LP Page 1 of I 5. Admitted as a general statement. The specific zoning classification is believed to permit the industrial use of the property as a warehouse with office space.. 6. Admitted as a statement of fact. It is denied that the prior, year 204 Countywide reassessment, valuation of the property is relevant to the Court's determination of this case, and it is denied that the particular percentage increase in value of the year 2010 Countywide reassessment, from the year 2004 Countywide reassessment, is relevant to the Court's determination of the fair market value of this property, as of the date the appeal was originally filed to the Board. 7. Admitted. By way of further Answer, the appeal was received on August 10, 2010, and was timely filed. Admitted. 9. Omitted in original Petition. 10. Admitted. The averments of this paragraph of the Petition are admitted as a statement of fact. Appeals to Court are de novo and therefore the action of the Board of Assessment Appeals reducing the assessment from $5,500,000 to $5,000,000 is irrelevant to the Court's determination of this appeal. The assessment appealed is the original 2010 Countywide reassessment of $5,500,000. 11. Denied. The averments of this paragraph and each of its sub-lettered paragraphs, set forth conclusions of law to which no responsive pleading is required. By way of further Answer, the common level ratio published by the State Tax Equalization Board is irrelevant to this appeal which concerns the year 2010 Countywide reassessment value. 12. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. Answer - 801 Spangler Road Associates, LP page 2 of 2 13. Admitted. By way of further Answer, the correct site to the General County Assessment law is to Section 5020-518.1. By way of further Answer, the Court also has jurisdiction pursuant to Section 8854 of the recently adopted Consolidate County Assessment Law, to be codified at 53 Pa. C.S.A. §8854. 14. Admitted in part. Denied in part. Respondent is presently unsure as to the length of time that needs to be devoted to the hearing in this case, but anticipates that it would be one- half a day to a full day. 15. Admitted in part. Denied in part. It is admitted that discovery may be necessary. If the parties are unable to complete discovery informally, they will seek Special Order of Court. WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying Petitioner's appeal, or, in the alternative, fixing the fair market value, and assessment, of the property, in an amount that the Court may deem just and proper. Dated: /j?l Respectfully submitted, By Step en D. iley, Esquire Assistant Cumb. Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 Answer - 801 Spangler Road Associates, LP Page 3 of 3 VERIFICATION I verify that the statements made in the foregoing Answer are true and correct, partially upon personal knowledge and partially upon my belief; to the extent language in the Answer is that of my attorneys, I have relied upon my attorneys in making this Verification. I understand that false statements herein are made and subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities. 7 Dated: Answer - 801 Spangler Road Associates, LP Page 4 of 4 801 SPANGLER ROAD IN THE COURT OF COMMON PLEAS ASSOCIATES, LP, OF CUMBERLAND COUNTY, Petitioner V. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 10-7119 CIVIL ASSESSMENT APPEALS, Respondent ASSESSMENT APPEAL Parcel No.: 01-22-0533-225 CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer and Praecipe to Enter Appearance by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Patrick M. McKenna, Esquire Sup. Ct. ID# 87610 Stephen G. Rhoads, Esquire Sup. Ct. ID#47458 Gawthrop Greenwood, PC Attorneys for Petitioner's 17 East Gay St., Suite 100 P.O. Box 562 West Chester, PA 19381-0562 J. Stephen Feinour, Esquire Nauman Smith Attorney for Camp Hill Borough P.O. Box 840 Harrisburg, PA 17108-0840 Richard W. Stewart, Esquire Johnson Duffie Stewart & Weidner Attorney for Camp Hill School Dist. 3012 Market Street Lemoyne, PA 17043 Date: St phen 15. 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 801 SPANGLER ROAD IN THE COURT OF COMMON PLEAS ASSOCIATES, LP, : OF CUMBERLAND COUNTY, Petitioner V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent , Parcel No.: 01-22-0533-225 CIVIL ACTION - LAW p NO. 10-7119 CIVIL`` - ua ASSESSMENT APPEAL ORDER AND NOW, this 10M 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 March 21, 2011 is cancelled, and the case is continued generally at the call of any party. SDT/tl cc: Patrick M. McKenna, Esquire J. Stephen Feinour, Esquire ? Richard W. Stewart, Esquire Stephen D. Tiley, Esquire w0 epp"'A"Itt By the Court, 0 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 801 SPANGLER ROAD IN THE COURT OF COMMON PLEAS ASSOCIATES, LP, OF CUMBERLAND COUNTY, Petitioner MM V. CIVIL ACTION - LAW can' ?, w CUMBERLAND COUNTY BOARD OF NO. 10-7119 CIVIL ASSESSMENT APPEALS, .C; c7 Respondent ASSESSMENT APPEAL Parcel No.: 01-22-0533-225 STIPULATION AND JOINT MOTION FOR AGREED ORDER ??? AND NOW, this ISA day of , 2011, it is hereby Agreed and Stipulated by and between the Petitioner, 801 Spangler Road Associates, LP, by their attorneys Patrick M. McKenna, Esquire and Stephen G. Rhoades, Esquire, of Gawthrop Greenwood, P.C.; and Respondent, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; as follows: 1. Appellant filed a "Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals " on November 10, 2010. The Court, by the Honorable J.Wesley Oler, Jr., by Order dated November 19, 2010, scheduled a hearing for March 21, 2011. By Order dated March __ZQ, 2011, the case was continued generally. The parties have now settled this case. Stipulation & Joint Motion for Agreed Order- 801 Spangler Road Associates, LP Page 1 of 4 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 164,600 square foot warehouse situate on 8.07 acres of land located at 801 Spangler Road, in the Borough of Camp Hill, Cumberland County, Pennsylvania, and known as Cumberland County Tax Parcel No. 01- 22-0533-225. The property was assessed for purposes of the year 2010 Countywide reassessment at a value of $5,500,000. Upon appeal to the Board of Assessment Appeals the value was reduced to $5,000,000. 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 $4,900,000. 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 $4,900,000, and the assessment shall be $4,900,000. The assessment shall continue in this amount for future years, until changed as provided by law. Stipulation & Joint Motion for Agreed Order- 801 Spangler Road Associates, LP Page 2 of 4 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 $4,900,000, 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 $4,900,000 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. 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 Attorneys each hereby warrant to the other, and to the parties, and to the Court, that he/she has reviewed this Settlement Stipulation with his/her client or clients and that he/she has specifically been authorized to enter into this Settlement Stipulation by his/her client or clients. Stipulation & Joint Motion for Agreed Order- 801 Spangler Road Associates, LP Page 3 of 4 Dated: Respectfully submitted, 801 SPANGLER ROAD ASSOCIATES, LP By M . Patrick M. McKene Stephen G. Rhoades, squire Gawthrop Greenwood, P.C. Attorney for Petitioner 17 East Gay St., Suite 100 P.O. Box 562 West Chester, PA 19381-0562 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS 2, Stephen . 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- 801 Spangler Road Associates, LP Page 4 of 4 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 801 SPANGLER ROAD IN THE COURT OF COMMON PLEAS ASSOCIATES, LP, : OF CUMBERLAND COUNTY, Petitioner V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, : CIVIL ACTION - LAW : NO. 10-7119 CIVIL Respondent Parcel No.: 01-22-0533-225 : ASSESSMENT APPEAL ORDER AND NOW, this o C? day of c , 2011, upon Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the fair market value of the property which is the subject of this appeal, as of the date of the original August 10, 2010, is $4,900,000. The within appeal is applicable to the year 2010 Cumberland Countywide reassessment. The predetermined ratio applicable to the year 2010 Cumberland Countywide reassessment is 100% of year 2010 fair market value. The common level ratio is not applicable to the year 2010 Countywide reassessment. Therefore, the assessment for purposes of the year 2010 Countywide reassessment shall be $4,900,000. This assessment shall be implemented with year 2011 County and municipal taxes, and year 2011/12 School Real Estate Taxes, and shall continue thereafter until revised in accordance with law. By the Court, S DT/tl cc: trick M. McKenna, Esquire ?tephen Feinour, Esquire tchard W. Stewart, Esquire ?tephen D. Tiley, Esquire 1 av ?:::rrll J. esley Oler, Jr. J. M --a <? -p C:, ==° y, c -- o F3 ? rya