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Home My WebLink About10-7183 JEFFREY D. GORDON I.D. #77895 ARCHER & GREINER, P.C. A Professional Corporation 700 Alexander Park, Suite 102 Princeton, NJ 08540 (609) 580-3713 Attorney for: Appellant Appeal of: DOCKET NO. /0 - 7183 SAV LTD., Appellant, V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee. PARCEL ADDRESS and NO. 6677 Carlisle Pike & 6681 Carlisle Pike Silver Spring Township No. 38-07-0461-157. Mailing Address: c/o Jeffrey D. Gordon, Esq. Archer & Greiner, P.C. 700 Alexander Park, Suite 102 Princeton, NJ 08540 to L • c a o -*i x rn r' o "c r -am . cn -<r> ?. cn ?o n ' ='c-) z o 3C _ n • 5;G .j -'; o --,m cn : IN THE COURT OF COMMON PLEAS A : CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW TAX ASSESSMENT APPEAL PETITION FOR ALLOWANCE OF APPEAL FROM THE NOTICE OF THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY 1. Appellant, SAV Ltd., hereby appeals from the decision issued on October 28, 2010, by the Board of Assessment Appeals of Cumberland County for the property located at 6677 Carlisle Pike & 6681 Carlisle Pike, Silver Spring Township, Parcel No. 38-07-0461- .00 -.OCR ?CL ryT Ck-t' 3583 ??s ;}?a2s/ 157. ("Tax Parcel"), a copy of this decision being attached hereto and made a part hereof as Exhibit "A". 2. The Tax Parcel is located in Silver Spring Township, in the Cumberland Valley School District, and in Cumberland County. 3. The Tax Parcel was initially given an assessment of $9,804,200. 4. The Appellant filed with the Board of Assessment Appeals of Cumberland County (the "Board") an appeal of the assessed valuation of the Tax Parcel for year 2011. 5. On October 28, 2010, the Board gave notice of its decision setting the assessment at $9,804,200 on the Tax Parcel. See Exhibit "A". 6. The Appellant is aggrieved and dissatisfied with the aforementioned action of the Board. 7. The Appellant avers that the assessment placed upon the Tax Parcel by the Board is unlawfully excessive, erroneous, discriminatory, improperly determined, based on mistakes of fact and law, does not reflect the fair market value of the parcel, and lacks uniformity with respect to other assessed real estate in the County, all (or severally) of which are contrary to the laws and Constitution of the Commonwealth of Pennsylvania. 8. The Appellant avers that the assessment of the Tax Parcel, pursuant to the applicable State Tax Equalization Board or common level ratio, is excessive. 2 9. The Appellant avers that the applicable State Tax Equalization Board or common level ratio must be applied to the current market value to arrive at the assessment of the Tax Parcel in conformity with the Uniformity Clause of the Pennsylvania Constitution, taxing statutes enacted by the General Assembly 52 P.S. § 5452.10, and Daugherty v. County of Allegheny, 920 A.2d 936 (Pa.Cmwlth. 2007), citing Downingtown Area School District v. Chester County Board of Assessment Appeals, 590 Pa. 459, 913 A.2d 194 (2006); Clifton v. Allegheny County, 969 A.2d 1197 (2009). 10. The Appellant avers that the Board's action unfairly singled out Appellant for non-uniform treatment in violation of the Pennsylvania Constitution, Article VIII, Section 1; 72 P.S. §§ 5348.1 and 5020-402; and, the Equal Protection and non- discrimination guarantees of the Federal and State Constitutions. 11. This Appeal is filed in accordance with the provisions of the laws of the Commonwealth of Pennsylvania pertaining to the filing of appeals to the Court of Common Pleas from a decision of a Board of Assessment Appeals and, in particular, the provisions of 72 P.S. §§ 5350, 5453.704, 5020-518.2 and 5020-518.1, as applicable, in order that Your Honorable Court may hold a hearing thereon and fix a just and proper assessment in accordance with the provisions of law. 12. Appellant is aggrieved by the Board's Decision and seeks hearing de novo in the Court of Common Pleas, as provided by the laws of the Commonwealth of Pennsylvania. 3 WHEREFORE, Appellant requests that this Court allow the appeal and make such other orders and decrees as shall be just and proper. Dated: 1 1ho G? J FREY D GORDON, ESQUIRE Attorney for Appellant 4 EXHIBIT "A„ Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 00507773-F3-2 SAV LTD C/O JEFFREY D. GORDON ARCHER & GREINER, P.C. 700 ALEXANDER PARK, SUITE 102 Cumberland County Board of PRINCETON NJ 08540 Commissioners Gary Eichelberger, Chairman Richard L. Rovegno, Vice-Chairman Barbara B. Cross, Secretary DECISION NOTICE • 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: 10/28/2010 Munic.: 38 - SILVER SPRING TWP School: 4 - CUMBERLAND VALLEY SD Location: 6677 CARLISLE PIKE & 6681 CARLISLE PIKE MERCEDES BENZ DEALERSHIP LOT 7 PB 89 PG 57 Taxable Property Property Type: CS Commercial - General(Grp 5) Parcel Identifier: 38-07-0461-157. Effective for Tax Year: 2 011 • APPEALED BOARD DECISION ASSESSED VALUE ASSESSED VALUE Land 1,576,100 1,576,100 Buildings 8,228,100 8,228,100 TOTAL 9,804,200 91804,200 Land NOT NOT Buildings APPLICABLE APPLICABLE TOTAL Tax Status Taxable Taxable Clean and Green Status DECISION: Denied - No Change. As of October 26, 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 SAV LTD VERIFICATION Jeffrey D. Gordon, Esquire states that he is the attorney filing the foregoing Petition for Allowance of Appeal from The Notice of the Cumberland County Board of Assessment Appeals; that he makes this Verification as an attorney because the party he represents lacks sufficient knowledge and/or because he has greater personal knowledge, information and belief than that of the party for whom he makes this Verification; and/or because the party for whom he makes this Verification is outside the jurisdiction of the Court and/or Verification of that party cannot be obtained within the time allowed for the filing of the pleading; and that he has sufficient knowledge or information and belief, based upon his investigation of the matters averred or denied in the foregoing document; and that this statement is made subject to the penalties of 18 Pa.C.S. §4904 relating to unsworn falsification to authorities. Dated:-) ( ( ?/(!5 6142527v1 By. EFFREY D. GORDON 5 SAV LTD., Appellant V. CUMBERLAND COUNTY BOARD. OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 10-7182 CIVIL; 10-7183 CIVIL NO. 10-7184 CIVIL; 10-7185 CIVIL NO. 10-7186 CIVIL; 10-7187 CIVIL ORDER OF COURT AND NOW, this 18t" day of November, 2010, upon consideration of Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals, IT IS HEREBY ORDERED AND DIRECTED that a hearing on this matter will be held on Friday, June 24, 2011, at 9:30 a.m. in Courtroom No. 2 of the Cumberland County Courthouse, Carlisle, Pennsylvania. The Parties shall file a pre-hearing memorandum with the Court on or before June 10, 2011, in the following format: 1. A concise statement of factual issues to be decided at the hearing. II. A list of witnesses the party intends to call at the hearing along with a concise statement of their anticipated testimony. III. A list of all exhibits each party anticipates presenting at hearing. IV. A statement of any legal issues each party anticipates being raised at hearing along with copies of any cases which may be relevant to resolution of the stated issue. o o rn-n cxnr- ?m -<> co d 0 {o _ 2 c: CD D? N yt a D ::0 IT IS HEREBY FURTHER ORDERED AND DIRECTED that either party may request a status conference in this matter prior to the hearing in order to discuss any outstanding issues to include the exchange of property value assessments. By the Court, M. L. Ebert, Jr., J. Jeffrey D. Gordon, Esquire Attorney for Petitioner Stephen Tiley, Esquire For Cumberland County bas (26 I'&s rrfvlfrL /1C) JEFFREY D. GORDON I.D. #77895 ARCHER & GREINER, P.C. 700 Alexander Park, Suite 102 Princeton, NJ 08540 (609) 580-3700 Appeal of: SAV LTD., Appellant, V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee. PARCEL ADDRESS and NO. 6677 Carlisle Pike & 6681 Carlisle Pike Silver Spring Township No. 38-07-0461-157. Attorney for: Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW : CERTIFICATE OF SERVICE NO. 10-7183 yam, -T I, JEFFREY D. GORDON, hereby certify that on November 12, 2010, I caused to be served a true and correct copy of a Real Estate Tax Assessment Appeal, with accompanying papers, by certified mail, return receipt requested, on the following persons: Cumberland County Board of Assessment Appeals Old Courthouse - 1st Floor 1 Courthouse Square Carlisle, PA 17013 Stephen D. Tiley, Esq. Frey & Tiley 5 S. Hanover Street Carlisle, PA 17013-3307 Cumberland County Commissioners 1 Courthouse Square - Room 200 Carlisle, PA 17013 Edward L. Schorpp, Esq. 1 Courthouse Square - Room 200 Carlisle, PA 17013 School Board Cumberland Valley School District 6746 Carlisle Pike Mechanicsburg, PA 17050 Michael J. Cassidy, Esq. Johnson, Duffie, Stewart & Weidner 301 Market Street Lemoyne, PA 17043 Board of Supervisors Silver Spring Township 6475 Carlisle Pike Mechanicsburg, PA 17050 Steven A. Stine, Esq. 23 Waverly Drive Hummelstown, PA 17036 On November 17, 2010, I caused to be served by certified mail, return receipt requested, on the above parties, a true and correct copy of a Real Estate Tax Assessment Appeal, with accompanying papers, stamped "filed" by the Cumberland County Prothonotary. I understand that false statements are made subject to penalties of 18 Pa.C.S. Section 4904 relating to unsworn falsification to authorities. Date: Lv -let Je rey D. Gordon, Esq. Archer & Greiner, P.C. 700 Alexander Park, Suite 102 Princeton, NJ 08540 I.D. #77895 (609) 580-3700 6185829x1 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 SAV LTD Petitioner vs. • CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent MUNICIPALITY: SILVER SPRING TOWNSHIP Parcel No. 10-21-0277-002 Parcel No. 38-07-0461-157 Parcel No. 38-07-0461-153 Parcel No. 38-07-0461-155 Parcel No. 38-07-0461-156 Parcel No. 38-07-0461-154 : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA NO. 10-7182 CIVIL TERM / NO. 10-7183 CIVIL TERM NO. 10-7184 CIVIL TERM NO. 10-7185 CIVIL TERM NO. 10-7186 CIVIL TERM NO. 10-7187 CIVIL TERM M CC7 rrl r - <r -11 REAL ESTATE TAX. c) ASSESSMENT APPE PRAECIPE FOR ENTRY OF APPEARANCE PURSUANT TO PA. R.CIV.P. 1012(b) C7,1) Please enter my appearance on behalf of the Appellee Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: 5 Respectfully submitted, By Jo 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 APPEAL OF SAV LTD Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent MUNICIPALITY: SILVER SPRING TOWNSHIP Parcel No. 10-21-0277-002 Parcel No. 38-07-0461-157 Parcel. No. 38-07-0461-153 Parcel No. 38-07-0461-155 Parcel No. 38-07-0461-156 Parcel No. 38-07-0461-154 : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA • • NO. 10-7182 CIVIL TERM NO. 10-7183 CIVIL TERM NO. 10-7184 CIVIL TERM NO. 10-7185 CIVIL TERM NO. 10-7186 CIVIL TERM NO. 10-7187 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL 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: Jeffrey D. Gordon, Esquire ARCHER & GREINER, P.C. Attorney for Petitioner PO Box 5866 Harrisburg, PA 17110 Steven A. Stine, Esquire Solicitor for Silver Spring Township 23 Waverly Drive Hummelstown, PA 17036 Keith O. Brenneman, Esquire SNELBAKER BRENNEMAN, P.C. Solicitor for Hampden Township 44 W. Main Street P.O. Box 318 Mechanicsburg, PA 17055-6249 Michael J. Cassidy, Esquire JOHNSON DUFFLE STEWART & WEIDNER Attorney for Cumberland Valley School District 301 Market Street, P.O. Box 109 Lemoyne, PA 17043 Steven D. Tiley FREY & TILEY 5 South Hanover Street Carlisle, PA 17013 hn G. French, Esquire