HomeMy WebLinkAbout10-7227
1
SUKHDEV S MANN, IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY,PENNSSYLVANIA,
Plaintiff PRONTHONOTARY'S OFFICE
Vs. NO. I D - 1.2 Zj (2l tj L
Cumberland County, Board of PETITION FOR APPEAL OF a
Assessment Appeals BOARD OF ASSESSMENT M°rn° r=*s'-? --
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COMPLAINT IN PETITION FOR APPEAL OF BOARD OF ASSESSMENT D? L
Petition for Appeal of Board of Assessment
1. Plaintiff is Sukhdev S Mann, on behalf of Sukhdev S Mann, Sandeep Mann and Manjeet Kang, an
adult individual whose mailing address is 637 Brisbain Lane, Enola, PA 17025.
2. Plaintiff bought the property (Land and Building) in 2004 and the property was assessed at
$260,750.
3. The said property (Land and Building) was reassessed in 2010 for $ 306,800.
4. When the plaintiff appealed against the revised assessment on August 9, 2010 because the
same property was assessed at $285,00 by an 'Appraiser' in 2009 (copy attached), an 'Assessor'
from 'Assessment Office' called plaintiff a few days after August 9, 2010 and informed plaintiff
that the reassessment could be brought down to $289,00 instead of the reassessed value of
$306,800.
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5. Plaintiff did not agree to the proposed assessment of $289,000 because the 'Home Sales' have
been going at snails pace and 'Home Values' have been coming down from their peak values of
2006. Thereafter, plaintiff was informed by 'Assessor' that she (Assessor) could not assess
the property for less than $289,000 and that the 'Assessor' would formally forward plaintiffs
'Appeal' to Cumberland County, Board of Commissioners.
6. When plaintiff enquired from the 'Assessor' about the probability of reassessment of more than
$289,000 by the Board of Commissioners, Plaintiff was informed that while the 'Assessor' could
not guarantee, the 'Assessor' was reasonably certain that the reassessment by the Board of
Commissioners may not be more than $289,000.
7. Plaintiff appeared before the Board of Commissioners on October 9, 2010 and handed over
documents (copies attached) by www.zillow.com and 'Graph'. These documents indicate the
'Present Value' of the said property (land and Building) and 'Home Sales' and 'Median Value' of
homes in Cumberland County. Plaintiff pointed out the following inferences from the
documents:
(a) 'Current Value' of the said property is $258,000
(b) 'Home Sales' peaked at approximately 1000 units in Quarter 2 of 2006
(c) The 'Median Property Value' was approximately $150,000 in Quarter 2 of 2006
(d) Home Sales' have come down to approximately 375 units in Quarter 2 of 2010
(e) The 'Median Current Value' of homes have comedown to approximately 144, 000 in
Quarter 2 of 2010
8. Plaintiff also requested that House Numbers 627, 628 and 641 on Brisbain Lane (where the said
property is situated) have been 'For Sale' for approximately one year; however, there are
'No Buyers' to buy the properties.
9. Without going through the statistics of the documents, the plaintiff was informed that the
'Appeal' is rejected and the plaintiff was given 'Assessors Residential Comparable Worksheet'
(copy attached). The perusal of this 'Comparable Worksheet' indicates the following:
Comparison# Location/Subdivision Sale Date Sale Value (S)
Comp 1 1 Rexford Rd 7/28/10 278,000
Comp 2 647 Brisbain Ln 9/27/10 280,000
Comp 3 619 Brisbain Ln 9/23/10 254,000
Comp 4 709 Veronica Ln 8/10/09 275,000
Comp 5 720 Westwood Drive 3/17/10 260,000
Comp 6 4 Rexford Rd 9/01/09 279,000
Average Sale Value Around this Area: 271,150
10. Plaintiff requests that it is incorrect to include 'land Value' in 'Assessors Residential Comparable
Worksheet' to calculate the "Adjusted Value of Property', because 'Sale value' of property also
includes 'Land Value'.
11. Plaintiff requests that the intent of Board of Commissioners Appeal appears to enhance the
reassessment by any means. To achieve this, the plaintiff was first offered a reassessment value
of $289,000. When plaintiff refused to accept this reassessment, plaintiffs 'Appeal' was
rejected and the reassessment was brought up to $306,800 as a punishment for not accepting
the initial reassessment of $289,000 and without going through the documents produced by
plaintiff which indicated the 'Current Value' of the said property at $258,000.
12. Plaintiff is approaching 73 years of age and can not afford an 'Attorney'
Wherefore, plaintiff requests this Honorable Court to direct Cumberland County, Board
of Assessment Appeals to reduce the reassessment to $260.750.
(Sukhdev S Mann, Plaintiff)
Cumberland County Board of Assessment Appeals
Old Courthouse, First Floor
One Courthouse Square
Carlisle, PA 17013
00506530-F3-1
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MANN, SMUMKV S & SANDEEP
& MANJEET KANG
637 BRISBAIN LANE Cumberland County Board of
ENOLA PA 17025
Commissioners
Gary Eichelberger, Chairman
Richard L. Rovegno, Vice-Chairman
Barbara B. Cross, Secretary
BOARD s¦¦
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: 10/14/2010
Munic.: 09 - EAST PENNSBORO TNP
School: 5 - EAST PENNSBORO SD
Location:
637 BRISBAIN LANE
WESTWOOD HILLS
LOT 46 PH V PB 87 PG 9
Taxable Property
Property Type: R
Residential(Under 10 Acres)
Homestead Approved
Parcel Identifier: 09-12-2992-279.
Effective for Tax Year: 2 011
APPEALED BOARD DECISION
ASSESSED VALUE ASSESSED VALUE
Land 68,000 68,000
Buildings 238,800 238,800
TOTAL
CLEAN AND GREL 306,800 306,800
v
Land
NOT
NOT
Buildings APPLICABLE APPLICABLE
TOTAL
Tax Status Taxable Taxable
Clean and Green Status
DECISION: Denied - No Change.
As of October 9, 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
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Page 1 of 'I
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coed
1,800
Home Sales in Cumberland Courdy, PA
Price z
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-$180,000
$t60,000
--- $140,000
-$120,000 ¦
CrSlltll Of
-- - $100,000 How Sales
per Qumler
- ---$80,000
- - - -- - - -- - - - $60,000
------ ------- - ----?$n400,000 ??
- --- --- --- --- ----$20,000 Modwplim
11Q203 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2
2005 2006 2007 2006 2009 2010
http://pics4.city-data.com/cotrends/ctr672.png 10/1/2010
Ersrnbtper EriWprtees,irtc.
106'
Uniform Residential Appraisal Report Fbf Low f
The Wnm of 00 stamp mwolval neat Is to wm* tin W&* W with an aaarab, aed atletaoft smoorl d. mbdm of ft =W value of be atblict mew
M A2sona a Panel # as. 2.is@z1 m Tar Vow wr R F Tsake I A 1 M 1
No* , 'Wm IN , 1-14 Lup Rdno 26420 Calves Tact 4204
TttaNt Vacant Asesesntsts i r oo RID HOA i monk
NIMO Fir l aselratl Otter dWaibe
Pere wTrwrm R*m Trro dm Olher dWaibe
Yrm Address do PCV Murow
Is f1a ofered for sale or has I heal altered for in the twda mmb prior to the dfs*n dale of this WroW Yes No
RoW dale s and dab (4 cmLs see
I did did not won the catract for sale for fie subject purdw iransadm 6tpbbt the resub of the xwa sis of the ax0act for sab or why fro M** was not
Perbriled.
Contact Prbe $ WA Ode of Cabad Is the my" sdler ft omw of PW* Ward? YW No Data s
Is ft se any farads) asddertce (W dwrM sale axlcessbm, gill or dowwaymot asdsbnce, eL) to be paid by ary fwbr on bdlalf of the bororrer? ED Yes
No
I to total dolor MW and dsabe ft ibms to be paid.
Now PAW Astnw offhr 11, went tootora WIAN 100,04 IN p
iaWlor? tA1an stbndart Real ftpft VabW Stabb PRICE AGE Ors-IJtdt ?a%
Orr 75% 2575% Under 25% In Babnce Over $ 2.4 Unt 8%
Grova Btebb Slay Thee Under 3 mrs 3.6 rtsls Der 6 mlw too Low o 5%
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5%
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Is 00 OrviL A rommuMs exioem time Is 90 dam Conventional Is reed In lord msrlwt
wNh soar help ft m do mNsrteoomb the buyers a cost&
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be In omdflm with no wAderrs of iesks on ale Woriar.
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Does oaldorm to mft *. ? Yes No Wk dmcfbe
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Uniform Residential Aooraisal Reoort Vs.'s ? :"?°'?'°?'
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254,90
Then = 3 11" dl ti mwbftw W" BB pad WNW madhe rwft In ails mice ball $
21Y b i
WNE E" COW i FEO SUB= ARABLE SALE # 1 COMPARABLE SALE # 2 M#3
Addlese 637 arl•ban Ln 62, BAsban Ln 60 Bdsban Low
Etroi PA,70?51my Enola Enal• IS Crooked Drim
Enrols
Prodrift b SIOW 0.06 miles N 0.03 mll•s W iss NBI
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view Residential Residential Residential
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d CoiB Kft Good Good Good good
Ackid 5 5 3 -11000 New 41,000
allow Good Good
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ROOM Cad 8 S 4 6 4 2.5 +1 6 3 2.5 +I, i 000 8 4 +1 000
6m Lmw Area 4 .FL 2,574 FL 2XG +4 766 +1845
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Form 1004 - *ftMTAL• appraW adhrare by a le mode, toe. -1-800 ALAMIDOE
rrowm mac rwm fu rmwO zuuo Pepe 2 of 6 Ferule Mae Forth 1004 March 2D05
Uniform Residential Anoralsal Renort a.=1120757081
rw Unr duns is the L omforicilsrd, TM kdwww Use Is to !walls fm dW [aft ri d slab wwaloW fora
st Nn fldn of market vNus. Wo a MwW kMrded Users are Iderffled On spwWow.
z
COST-AM - 19
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Provide aw" kdmmdm fcr ft bnde"w to fie bebw twat igm and cwmh8ons,
1nr IB of Sib wdue Of tend sih6 Or Diller metlwds fat alb veils TM sM v¦lw Ms bssn
fi=n slwdiw salw mxVw compwable lend sales when available,
w*w fJon
ESR ARD REPRODUCTION OR WCE - COST NEW WM OF SffE VALUE
S
oots Of Cost del 3" Commsds Wow. DWELLM 4 SQR@$ 75,00
from COST WNb pond EfkM dal of cost dal 2006 Besemrd 1,312 S S 15.00
C nm* on Cost UM etc i eft _
40.00
=S 226,050
=$ 19,600
=$ 000
The I as and I conb=Wm were 400 SqR!l $ 25.00 - =$ 1 000
uOlbod for the east flourm M the owMistion of Uw cost w"odL The TOW Es*neb of Cost-New _ =j 2SC730
Is ooUmsted by using the Hs method rid makst Less gw*A Fuclciasl Edensi
7 11
14,110
owwww w of kmmnmmts =i 250,020
'AW Vane at Sib kmm"mffb =s 5,000
Rffn*ft Emnm* Life and VA 71 Years MUTED YALLE BY COSTAPPROWN =? ?0
_
Wft Falclcffid Mitt Rand s WA X Boss Rat MWIpler WA = S In6rwbd Value
of klcane for market rant and
r
kccros Awroach
tM b calbol of Is Hmwwrare Aasocldm DA 7 Yes No UnR OdIM AtbcW
IO RIO tk*Q Llrornldm for KIDS ONLY I Rs &VdMfoAder Is in mrW of to RDA mid ft sub b an OuW baft lad,
Merge Of too
NOW of OEM Toll merlber of tuft Tall ueuuuuber of tads sold
mmlbw of arts fmW TOW uuldw of BIBS for sale Dal
the aartad Is col v"an of w6ft s klla a Yes No I Y dde of mnmkL
Its cow m? Yes No Doh Source
[
to Camw Omrk am mmom lcom mmw? Yes No I No descrbe 1e sibs of =mMm
Aks
s common eWmb bored io or to H=Mm' AssocWmT Yes No g Yes deeccbe to rwuhl isms and mbm
Deaafbe mrmlm 6=6 and recc ftw lc rw
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wwo ma: runt ru men;n cwo page 3 of 6 Fan* Mae Form 1004 March 2005
Fmm 1004- tMTAL' mprYsd sofleram by a b mode, kr--1-I00•AIAMODE
Uniform Residential Aooraisal Reoort ?.. ? S"Z°"'°°'
This report form is designed to report an appraisal of a one-unit property or a one-unit property with an accessory unit;
Including a unit In a planned unit development (PUD). This report form is not designed to report an appraisal of a
manufactured tome or a unit in a condominium or cooperative project
This appraisal report is subject to the following scope of work, intended use, intended user, definition of market value,
staternerdt of assumptions and linking conditions, and certfications. Modifications, additions, or deletions to the intended
use, intended usar, def rdliam of market value, or assumptions and lmklng conditions are not permitted. The appraiser may
errand the scope of work to InckWe any additional research or analysis necessary based an the compieudly of this appraisal
assignment. Modifications or deletions to the certifications are also not permitted. However, additional certifications that do
not constitute ma6erfal alterations to this appraisal report, such as those required by law or those related to the appraiser's
continuing education or membership in an appraisal organization, are pernkled.
SCOPE OF WORK The scope of work for this appraisal is defined by the complesdlly of this appraisal assignment and the
reporting requirements of this appraisal report form, including the following definition of market value, statement of
assdariptions and findlkrg conditions, and certifications. The appraiser must, at a mWmum: (1) perform a complete visual
Inspection of the kmterfor and mdedar areas of the subject property, (2) Inspect the neighborhood, (3) inspect each of the
comparable sales from at least the street, (4) research, verify, and analyze data from reliable public and/or private sources,
and (5) report his or her analysis, opinions, and conclusions In this appraisal report
INTENDED USE, The Intended use of this appraisal report is for the lender/cIlerd to evaluate the property that is the
subject of this appraisal for a mortgage finance transaction.
INTENDED USER: The intended user of this appraisal report is the lender/client
DEFINRION OF MARKET VALUE: The most probable price which a property should bring In a competitive and open
market dander all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming
the price is not affected by undue stimulus. Implicit in this definition Is the consummation of a sale as of a specified date and
the passing of title from solar to buyer under conditions whereby: (1) buyer and seller are typically motivated: (2) both
parties are well Informed or well advised, and each acting in what he or she considers his or her own best Interest (3) a
reasonable time Is allowed for exposure in the open market; (4) payment Is made In tarns of cash In U. S. dollars or in terms
of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold
unaffected by special or creative financing or sales concessions* granted by anyone associated with the sale.
*Adjustments to the comparebles must be made for special or creative financing or sales concessions. No adjustments are
necessary for those costs which are normally paid by sailers as a matt of tradition or law in a market area; these costs are
readily kentfiiable since the seller pays these costs In virtually al sales transactions. Special or creative financing
adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional
lender that Is not already involved in the property or transaction. Any adjustment should not be calculated an a mechanical
dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should apprmdmate the markers
reaction to the financing or concessions based on the appraiser's judgment
STATEMENT OF ASSUMPTIONS AND LIMITING CONDITIONS: The appraiser's certification in this report is
subject to the fotkwing assumptions and limiting conditions:
1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title
to It except fox information that he or she became aware of during the research Involved In performing this appraisal. The
appraiser assumes that the title Is good and marketable and will not render any opinions about the title.
2. The appraiser has provided a sketch In this appraisal report to show the appmodmate dimensions of the improvemeft.
The sketch Is Included only to assist the reader in visualizing the property and understanding the appraiser's determination
of Its size.
3. The appraiser has ommined the available flood maps that are provided by the Federal Emergency Management Agency
(ox other data sources) and has noted in this appraisal report whether any portion of the subject site is located in an
klentified Special Rood Hazard Area. Because the appraiser Is not a surveyor, he or she makes no guarantees, express or
Implied, regarding this determination.
4. The appraiser will not give testimary or appear in court because he or she made an appraisal of the property In question,
unless specific arrangements to do so have been made beforehand, or as otherwise required by law.
5. The appraiser has noted in this appraisal report any adverse conditions (such as needed repairs, deterioralon, the
presence of hazardous wastes, tmde substances, etc.) observed during the Inspection of the subject property or that he or
she became aware of during the research involved in performing the appraisal. Unless otherwise stated in this appraisal
report, the appraiser has no knowledge of any hidden or unapparert physical deficiencies or adverse conditions of the
property (such as, but not lrlted to, needed repairs, deterioration, the presence of hazardous wastes, trndc substances,
adverse environmental conditions, etc.) that world make the property less valuable, and has assumed that there are no such
conditions and makes no guarantees or warranties, express or implied. The appraiser will not be responsible for any such
conditions that do wdst or for any engineering or testing that might be required to discover whether such conditions adst
Because the appraiser is not an mW In the field of environmental hazards, this appraisal report must not be considered as
an environmental assessment of the property.
6. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that Is subject to saflsfactory
completion, repairs, or aiteratlrrs on the assumption that the completion, repairs, or alterations of the subject property will
be performed in a professional manner.
Freddie Mac Farn 70 March 2005 Page 4 of 6 Fantle Mae Form 1 DD4 Match 2005
Fam 10D4-*ft7UtAV appraisal sdbxu by & 4 made, Inc. -140aALAIgOE
Uniform Residential `2MIS "'°?'
Appraisal Report ?: aQee,s
APPRAISER'S CERTISCATiON: The Appraiser certifies and agrees that
1. 1 have, at a minimum, developed and reported this appraisal In accordance with the scope of work requirements stated In
this appraisal report
2 I performed a complete visual Inspection of the Interior and exterior areas of the subject properly. 1 reported the condition
of the improvements In factual, specific terms. I Iderrthied and reported the physical deficiencies that could affect the
I1vabWly, soundness, or structural integrity of the property.
3. 1 performed this appraisal In accordance with the requirements of the Uniform Standards of Professional Appraisal
Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were In
place at the time this appraisal report was prepared.
4. 1 developed my opinion of the market value of the real property that is the subject of this report based an the sales
comparison approach to value. I have adequate comparable market data to develop a reliable sales cornparlson approach
for this appraisal assignment I further certify that I considered the cost and Income approaches to value but did not develop
them, unless otherwise Indicted In this report.
5. 1 researched, verfiled, analyzed, and reported on any current agreement for sale for the subject property, any offering for
sale of the subject property in the twelve months prior to the effective date of this appraisal, and the prix sales of the subject
property for a minimum of three years prix to the effective date of this appraisal, unless otherwise Indicated In this report
6. 1 researched, verified, analyzed, and reported on the prior sales of the comparable sales for a minimum of one year prior
to the date of sale of the comparable sale, unless otherwise Indicated In this report
7. 1 selected and used comparable sales that are locationahy, physically, and functionally the most similar to the subject property.
8. 1 have not used comparable sakes that were the result of combining a land sale with the contract purchase price of a home that
has been built or will be but on the land.
9. 1 have reported adjustments to the comparable sales that reflect the market's reaction to the differences between the subject
property and the comparable sales.
10. 1 verified, from a disinterested source, all information In this report that was provided by parties who have a financial interest in
the sale or financing of the subject property.
11. 1 have knowledge and experience In appraising this type of property in this market area.
12. 1 am aware of, and have access to, the necessary and appropriate public and private data sources, such as multiple listing
services, tax assessment records, public land records and otter such data sources for the area In which the property is located.
13. 1 obtained the Information, estimates, and opinions furnished by other parties and expressed In this appraisal report from
reliable sources that I behove to be true and correct
14. 1 have taken Into consideration the factors that have an Inpact on value with respect to the subject neighborhood, subject
property, and the Kmdmfty of the subject property to adverse Influences In the development of my opinion of market value. I
have noted in this appraisal report any adverse conditions (such as, but not limdted to, needed repairs, deterioration, the.
presence of hazardous wastes, tort substances, adverse envirorumerdal conditions, etc.) observed during the inspection of the
subject property or that I became aware of during the research Involved in performing this appraisal. I have considered these
adverse conditions in my analysis of the property value, and have reported on the effect of the conditions on the value and
mar etabAity of the subject property.
15. 1 have not knowingly withheld any significant Information from this appraisal report and, to the best of my knowledge, all
statements and information In this appraisal report are true and correct
16. 1 stated In this appraisal report my own personal, unbiased, and professional analysis, opinions, and conclusions, which
are subject only to the assumptions and limiting conditions In this appraisal report
17. 1 have no present or prospective Interest in the property that Is the subject of this report and I have no present or
prospective personal Interest or bias with respect to the participants In the transaction. I did not base, either partially or
completely, my analysis and/or opinion of market value in this appraisal report on the race, color, religion, sex, ape, marital
status, handicap, famhial status, or national origin of either the prospective owners or occupants of the subject property or of the
present owners or occupants of the properties In the vicinity of the subject property or on any other basis prohibited by law.
18. My employment and/or compensation for perfomdng this appraisal or any future or anticipated appraisals was not
conditioned on any agreement or understanding, written or otherwise, that I would report (or present analysis supporting) a
predetendned specific value, a predetermined rrdnirnum value, a range or direction In value, a value that favors the cause of
any party, or the attainment of a specific result or occurrence of a specific subsequent event (such as approval of a pending
mortgage ban application).
19. 1 p>ersonaily prepared all conclusions and opinions about the real estate that were set forth In this appraisal repot if I
retied on significant real property appraisal assistance from any Individual or Individuals In the performance of this appraisal
or the preparation of this appraisal report, I have named such Individual(s) and disclosed the specific tasks performed It this
appraisal report I certify m this appraisal aiskWWual so named ai report; thereforean d to perform ththe is tasks. 1 have not authorized anyone to make
a a change
s6 to to arty for i ttte Y char appraisal Is unauthorized and I will take no
responility
20. 1 identified the lender/client in this appraisal report who Is the Individual, organization, or agent for the organization that
ordered and will receive this appraisal report
Freddie Mac Form 70 March 2005 Page 5 of 6 Fannie Mae Form 1004 March 2005
Fmm 1004 - "ftMTA• appraisal software by a h mode, loc. -14MALAMDOE
Uniform Residential Appraisal Report F.. ? 3720751061
21. The lender/client may disclose or distribute this appraisal report to: the borower, another lender at the request of the
borrower; the mortgagee or Its successors and assigns; mortgage Insurers, government sponsored enterprises; other
secondary market participants, data collection or reporting services; professional appraisal organizations; any departrrnent,
agency, or Instrumentality of the United Stales; and any state, the District of Cokanbia, or other jurisdictions; without having to
obtain the appraiser's or supervisory appralsen's (if applicable) consert. Such consent must be obtained before this appraisal
report may be disclosed or distributed to any other party (Including, but not [knifed to, the public through advising, public
relations, news, sales, or other media).
22 I am aware that any disclosure or distrbution of this appraisal report by me or the lendedcifent may be subject to certain
laws and regulations. Further, I am also subject to the provisions of the Uniform Standards of Professional Appraisal Practice
that pertain to disclosure or distrbutlon by me.
23. The borrower, another lender at the request of the borrower, the mortgagee or Its; successors and assigns, mortgage
Insurers, government sponsored enterprises, and other secondary market participants may rely on this appraisal report as part
of arty mortgage finance transac On that Involves any one or more of these parties.
24. If this appraisal report was transmuted as an 'electronic record' containing my 'electronic signature,' as those terms are
defined In applicable federal and/or state laws (excluding audio and video recordings), or a facsimue transmission of this
appraisal report containing a copy or representation of my signature, the appraisal report shad be as effective, enforceable and
valid as I a paper version of this appraisal report were delivered cordairdng my original hand written signature.
25. Any hr tenuonal or negligent misrepresentation(s) contained in this appraisal report may result In civil dabduy and/or
crirtnal penattles indudit but not limited to, fine or Inprisonment or both under the provisions of Tote 18, United States
Code, Section 1001, et seq., or skMar state laws.
SUPERVISORY APPRAISER'S CERTIFICATION: The Supervisory Appraiser certifies and agrees that:
1. 1 directly supervised the appralm for this appraisal assignment, have read the appraisal report, and agree with the appralser's
analysis, opinions, statements, conclusions, and the appraiser's certification.
2. 1 accept full responsibility for the contents of this appraisal report including, but not iknll ed to, the appraiser's analysis, opinions,
statements, conclusions, and the appraiser's certification.
3. The appraiser identified In this appraisal report Is either a sub-contracfnr or an employee of the supervisory appraiser (or the
appraisal firm), Is qualified to perform this appraisal, and is acceptable to perform this appraisal under the applicable state law.
4. This appraisal report complies with the Uniform Standards 'of Professional Appraisal Practice that were adopted and
promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were h place at the time this appraisal
report was prepared.
5. If this appraisal report was transmitted as an 'electronic record' containing my 'dectronic signature,' as those terms are
defined in applicable federal and/or state taws (excluding audio and vkleo recordings), or a facsintle transmisshn of this
vaalidel as If as paper version a of ? appirafsa rep ort werey desigature, the appraisal report shall be as effective, livered cntaining my orfghal hand written signature, enforceable and
v
APPRAISER PA cwtmed meww" Rod Estaw Appranwx.
Name s Enmnhw
Company Name ana
Company Address 416 Bwnh*W era Rd Cwnana. PA 17013
Telephone Number 717.m-q M
Email Address
Data of Signa1ure and Report 94nmen
Effective Date of Appraisal 4mmoos
State Certification # m mss4L
or State License #
or Other (describe) State #
State PA
Expiration Date of Certlflcatlon or License w3w2m
ADDRESS OF PROPERTY APPRAISED
637 arrabain Ln
Do" PA 170254UT
APPRAISED VALUE OF SUBJECT PROPERTY $ 2es x00
LENDER/CLIENT
Name
Company Name ciomww w im
Company Address m% Pcv Waew
.Email Address
Freddie Mac Form 70 March 2005
SUPERVISORY APPRAISER (ONLY IF REQUIRED)
Signature
Name
Company Name
Company Address
Telephone Number
Email Address
Date of Signature
State Certification #
or State License #
State
Expiration Date of Certification or License
SUBJECT PROPERTY
? Did not inspect subject property
? Did Inspect exterior of subject property from street
Date of Inspection
? Did Inspect interior and exterior of subject property
Date of Inspection
COMPARABLE SALES
? Did not Inspect exterior of comparable sales from street
? Did inspect exterior of comparable sales from street
Date of Inspection
Page 6 of 6
Fannie Mae Fom11004 March 2005
Form 1W4- NN6TOTAV iWaisal salware by a le mode, ina -1-OWA AMOOE
unffOrM KeSiaermai rdlS8! Ke OR Fie# 9=15
FEATURE SIBm;T COMPARABLE SALE #4 COIPMABLE SALE #5 COMPARABLE SALE #B
Ad&= 637 Bdsbdn Ln 26 KW SPRUCE DRNE
PA IEIM 117 Enols
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mRibpfbsxim III AM I! MR-IS 4M At90H 15 saRl':..- .... 1S SOL[
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VALUE ADdAX7MMM DESCRFItON DEBWAP110N + $ A*Wmmt D6SCRPIIOi + - S DESCRIPi10N + _
Sib! Q Firrncklp _ LP to SP Rode 4,700
C6i10m*nS 1 -1 1. 111 DON
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Cant
+
Nlt A4 0.1 %
Grass AdL 4.4 %
Freddie Mac Form 70 Mareh 2005
Fanrde Mae Form 1004 March 200;
Form 10D4 YQ -'WbTOTA' WxWsd SOIIIeam by a b mode, ke. -14W ALAMODE
Subject Photo Page
Borrower/CGerd MANN, SUKHDEV S 3 SANDEEP
Property Address 637 Brisbain Ln _
City Enola COUntY Cumberland State PA Zip Code 17025-1557
Lender CitiMortgage Inc.
Subject Front
637 Brisbain Ln
Sales Price N/A
Gross Living Area 3,014
Total Rooms 6
Total Bedrooms 5
Total BattVooms 4
Location Suburban
View Residential
Site .62 Acres
Duagty Good
Age 5
Subject Rear
Subject Street
Form PICatSR - WnTOTAL' appraisal software by a la mode, ire. -1-800-ALAMODE
Subject Interior Photo Page
Borrower/Client MANN SUKHEVS&SANDEEP '
Property Address 637 Brisbain Ln
C Enola COUnty Cumberland Slate PA Zip Code 1 7 025-1 5 57
Lender CitiMortgage Inc.
Subject Interior FR
637 Brisbain Ln
Sales Price NIA
Gross Living Area 3,014
Total Rooms 6
Total Bedrooms s
Total Bathrooms 4
Location Suburban
Yew Residential
Site .62 Acres
(Quality Good
Age 5
Subject Interior IOtchen
Subject Interior Bath
Form MGM.& - •WmTOTAL' appraisal software by a la mode, inc. - 1 -800-ALAMODE
Comparable Photo Page
Borrower/C6ent MANN SUKHDEV S & SANDEEP
Property Address 637 Brisbain Ln
city Enola _ County Cumberland State pA ZIP Code 17025-1557
Lender CitiMortgage Inc
Comparable 1
621 Brisbain Ln
Prox to Subject 0.08 miles N
Sale Price 285,000
Gross Living Area 2,576
Total Rooms 6
Total Bedrooms 4
Total Bathrooms 2.s
Location Suburban
View Residential
site .20 Acres
Quardy Good
Age 5
Comparable 2
648 Brisbain Lane
Prux to Subject 0.03 miles w
Sale Price 279,900
Gross Living Area 2,576
Total Rooms 8
Total Bedrooms 5
Total Bathrooms 2.s
Location Suburban
View Residential
site .19 Acres
Quality Good
Age 3
Comparable 3
15 Crooked Drive
Prox to Subject o.2s miles Nw
Sale Price 285,000
Gross Living Area 2,769
Total Rooms 6
Total Bedrooms 4
Total Bathrooms 2.5
Location Suburban
View Residential
site .28 Acres
Quality Good
Age New
Farm PIM6.CR -'WinTOTAL' appraisal software by a la mode, inc. -1-800-ALAMODE
Comparable Photo Paae
Borrower/Client MANN, SUKHDEV S & SANDEEP
Property Address 637 Brisbarn Ln
city Enola COUnty Cumberland State PA Zip Code 17025-1557
Lender CitlMortgage
Comparable 4
26 BLUE SPRUCE DRIVE
Prox to Subject 0.95 miles SW
Sales Price 284,9Do
Gross Living Area 2,754
Total Rooms 9
Total Bedrooms 5
Total Bathrooms 2.5
Location Suburban
View Residential
site .18 Acres
Quality Good
Age 4
Comparable 5
Rvx to Subject
Sales Price
Gross Living Area
Total Rooms
Total Bedrooms
Total Bathrooms
Location
View
Site
Quality
Age
Comparable 6
Prox to Subject
Sales Price
Gross Living Area
Total Rooms
Total Bedrooms
Total Bathmoms
Location
View
Site
Quality
Age
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Stephen D. Tiley, Esquire G0`! 1 MA - PM 3: Supreme Court I.D. No.32318
Attorney for Cumberland County
Board of Assessment Appeals 5 South Hanover Street p57W??1 Tel: 717-243-5838
Carlisle. Pennsylvania 17013 Fax: 717-243-6441
SUKHDEV S. MANN, IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
Petitioner PENNSYLVANIA
VS.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
CIVIL ACTION - LAW
NO. 10-7227 CIVIL
Respondent
Parcel No. 09-12-2992-279
TO THE PROTHONOTARY:
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: Respectfully submitted,
By -- ? ??
Stephen D. 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
R! y! -,.
Stephen D. Tile Esquire 2a I I MAR, PH 3: Q ?,
Y? Supreme Court I.D. No.32318
Attorney for Cumberland County
I
16
Board of Assessment Appeals E t"! ! Yt „+f<<r t
5 South Hanover Street Tel: 717-243-5838
Carlisle. Pennsylvania 17013 Fax: 717-243-6441
SUKHDEV S. MANN, IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
Petitioner PENNSYLVANIA
vs.
CIVIL ACTION - LAW
CUMBERLAND COUNTY BOARD OF NO. 10-7227 CIVIL
ASSESSMENT APPEALS,
Respondent REAL ESTATE TAX ASSESSMENT
APPEAL
Parcel No. 09-12-2992-279
ANSWER
AND NOW comes the Respondent, Cumberland County Board of Assessment
Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax
Matters, and files this Answer to the Petitioner's "Complaint in Petition for Appeal of
Board of Assessment," (Petitioner is referred to herein as either "Petitioner" or
"taxpayer") of which the following is a statement:
1. Admitted.
2. Admitted in Part. Denied in Part. The averments of this paragraph are
factually admitted. The property was assessed in the amount of $262,750 under the
prior, year 2004, assessment system. Petitioner purchased the property by deed
recorded August 4, 2004 for a stated consideration of $262,018. However, the present
appeal arises from the year 2010 Countywide reassessment. The year 2004
reassessment is irrelevant to this proceeding. The alleged relevance of the year 2004
reassessment is a conclusion of law to which no responsive pleading is required.
Answer of Respondent - Cumb. Cty. Board of Assessment Appeals I
3. Admitted.
4. Admitted in Part. Denied in Part. It is admitted that taxpayer had an
informal review of his assessment on or about August 9, 2010 and that taxpayer
presented a year 2009 appraisal, performed for mortgage financing, indicating a value
of $285,000. It is denied that the Respondent called the taxpayer or at any time made
an offer to reduce the assessment. The Respondent has reviewed this averment with
the applicable staff members and has no recollection or records of any such telephone
contacts with taxpayer or any offer to reduce the assessment made by telephone or
otherwise. Strict proof at trial is demanded, if relevant. Any alleged settlement offers
are, in any event, irrelevant to this proceeding.
5. Denied. Paragraph 4 of this Answer is incorporated herein. The informal
review did not produce a resolution, as discussion was impossible, and at the informal
review the taxpayer was informed that the case would be heard by the Cumberland
County Board of Assessment Appeals.
6. Denied. Paragraph 4 of this Answer is incorporated herein. The
Respondent has no recollection or records of any such conversation or advice. The
Respondent would have stated that they could not guarantee the outcome of a Board
hearing, however, respondent has no record, recollection, or reason to believe, that it
made an offer of $289,000. Any alleged settlement offers or statements as to what the
Board might do are, in any event, irrelevant to this proceeding.
7. Admitted in Part. Denied in Part. Taxpayer did have a hearing before a
single member of the Auxiliary Board of Assessment Appeals on October 9, 2010. It is
admitted that taxpayer presented some information from the "Zillow" website. The
averments as to what evidence was presented to the Auxiliary Board are irrelevant as
the present appeal to Court is "do novo,"meaning that it is a new hearing as to the
value of the property, and what happened at the Board level is irrelevant. To the extent
Answer of Respondent - Cumb. Cry. Board of Assessment Appeals 2
that the taxpayer is making a present averment of fact, the Respondent does not use
the Zillow website as the Respondent has more than adequate data to value property in
Cumberland County, and in particular the taxpayer's property. While some of the data,
such as overall number of sales, may (or may not) accurately show the trend in sales
volume, and it is admitted as a general statement that sales volume in year 2010 was
less than year 2006, the specific impact of those averments on the value of the subject
property is not set forth in the Petition and is a conclusion of law to which no responsive
pleading is required. The averred value of $258,000 is unsupported, in the opinion of
the Assessment Office inaccurate, as will be developed at that hearing, and as
taxpayer's attachment of the Assessment Office spreadsheet used in the Auxiliary
Board hearing, which are attached at the end of the Petition, show. The market value of
the property is further a conclusion of value to which no responsive pleading is required.
8. Denied. Respondent subscribes to the Central Penn Multi-List system.
(a) 627 Brisbain Lane was in foreclosure. A Sheriff's deed was
recorded on February 2, 2010 for a stated consideration of
$229,501. The property is now listed for sale at $280,000. This
new listing has been active for 21 days.
(b) 628 Brisbain Lane was last sold in year 2004 for $209,424 from the
developer. The property was listed for sale in year 2010 at a price
of $260,000. On November 5, 2010 that listing was withdrawn.
The Multi-List service indicates that prior to being withdrawn, the
property had been an active listing for 74 days.
(c) 641 Brisbain Lane. A search of the Central Penn Multi-List service
indicates no listing of the property since at least year 2004.
9. Admitted in Part. Denied in Part. Petitioner's averments of this paragraph
are accurate, however the implied fair market value is flawed as it fails to adjust for the
different size of the properties that sold. The Assessment Office adjustment grid used
in the Board hearing is reproduced as the last two pages of taxpayer's Petition. As can
Answer of Respondent - Cumb. Cty. Board of Assessment Appeals 3
be seen from the adjustment grid, all comparable sales are in years 2009 and 2010 and
all are smaller than the subject property. After adjusting for size and other factors, the
sales support a greater than the assessment of $306,800.
_ 10. Denied. The acreage adjustment is used to adjust for the different size
lots. It is believed to be appropriate in this instance.
11. Denied. The Board of Assessment Appeals sole goal is to establish fair
market value. The assessment was not raised to $306,800 as "punishment" for not
accepting a value of $289,000. The property was initially assessed at $306,800, there
was no offer of $289,000, the assessment office maintained, and maintains, that the
$306,800 value is the correct value for this property, and refused to reduce the value to
the taxpayer's requested value. Paragraph 4 of this Answer is incorporated herein by
reference thereto. Taxpayer, unfortunately, has been unwilling to listen to what the
Assessment Office, or the Auxiliary Board member, have said, and therefore does not
understand either the valuation process, or what happened. In any event, the present
appeal to Court is "do novo, "meaning that it is a new hearing as to the value of the
property, and what happened at the Assessment Office informal review or Board appeal
is irrelevant, as the taxpayer has a right to a new hearing to challenge his assessment.
After adjusting for size and other factors, Respondent maintains that it has good
comparable sales in the neighborhood of the subject property supporting a value
greater than the assessment of $306,800. The conclusion as to the value of the
taxpayer's property is a conclusion of law to which no responsive pleading is required.
12. Denied. The averments contained in this paragraph are denied as facts
solely within the knowledge of the taxpayer, and outside the knowledge of the
Respondent. Strict proof at trial is demanded.
WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals
prays your Honorable Court for an order denying the appeal of the Petitioner/taxpayer,
Answer of Respondent - Cumb. Cty. Board of Assessment Appeals
and setting the fair market value and assessment of the property at $305,800 or such
greater amount as the Court may deem just and proper.
Dated: Respectfully submitted,
BY ?,7'?
Stephen D. Tiley, Esquire
Assistant Cumb. Cty. Solicitor For Tax Matters
5 South Hanover Street
Carlisle, PA 17013
(717) 243-5838
Supreme Court I.D.#32318
VERIFICATION
I verify that the statements made in the foregoing Answer are true and correct,
partially upon personal knowledge and partially upon my belief; to the extent language
in the Answer is that of my attorneys, I have relied upon my attorneys in making this
Verification. I understand that false statements herein are made and subject to the
penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities.
Dated: Bonnie M. Mahoney, Chief Asses r
Answer of Respondent - Cumb. Cty. Board of Assessment Appeals 5
SUKHDEV S. MANN,
Petitioner
vs.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
IN THE COURT OF COMMON$CfAS
OF CUMBERLAND COUNTY,'-lc a
PENNSYLVANIA DIM
CIVIL ACTION - LAW -''
NO. 10-7227 CIVIL 17 c? _a - .,
Respondent REAL ESTATE TAX ASSESSMENT
APPEAL
Parcel No. 09-12-2992-279
CERTIFICATE OF SERVICE
I hereby certify that I served a true and correct copy of the foregoing Answer, the
Praecipe to Enter Appearance, and the Respondent's Pre-Trial Memorandum, by
placing a true and correct copy of the same in the United States mail, postage pre-paid,
addressed to:
Sukhdev S. Mann
637 Brisbain Lane
Enola, PA 17025
Petitioner, Pro Se
Joseph A. Curcillo, Esquire
Beinhaur & Curcillo
Solicitor for East Pennsboro Township
3964 Lexington Street
Harrisburg, PA 17109
David P. Andrews, Esquire
ANDREWS BEARD
Solicitor for East Pennsboro
School District
P.O. Box 1311
Altoona, PA 16602
Date:
St phen . Tiley, Esquire
Assistant Cumb. Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
SUKHDEV S. MANN,
Petitioner
Vs.
CUMBERLAND COUNTY I
ASSESSMENT APPEALS,
Responder
Parcel No. 09-12-2992-279
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
CIVIL ACTION - LAW
OF NO. 10-7227 CIVIL
REAL ESTATE TAX ASSESSMENT
APPEAL
ORDER
AND NOW, this ?' v
day of March, 2011, after hearing on March 9, 2011 and
considering all of the evidence, it is Decreed and Ordered that the fair market value of the
property which is the subject oft is appeal, as of the date of the original Petition to the
Cumberland County Board of Assessment Appeals, to wit: August 10, 2010 is $306,800.00.
The within appeal is applicable t the year 2010 Cumberland Countywide reassessment. The
predetermined ratio applicable to
of year 2010 fair market value. I
Countywide reassessment.
reassessment shall be $306,800
2011 County and municipal tax
he year 2010 Cumberland Countywide reassessment is 100%
e common level ratio is not applicable to the year 2010
are, the assessment for purposes of the year 2010 Countywide
This assessment shall be implemented beginning with year
and year 2011/12 School Real Estate Taxes, and shall
continue thereafter until revised ih accordance with law.
By The Court
C'
esley Oler, r.,
cc: ?Sukhdev S. Mann
?Stephen D. Tiley, Esyui
ies r/(aild
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-i
SUKHDEV S. MANN,
Petitioner
v
CUMBERLAND COUNTY, BOARD
OF ASSESSMENT APPEALS,
Respondent
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW- µ
NO. 10-7227 CIVIL TERM _IC w;
IN RE: APPEAL OF TAX BOARD ASSESSMENT
ORDER OF COURT
AND NOW, this 9th day of March, 2011, upon
consideration of the Petitioner's assessment appeal in the
above-captioned case, and following a hearing, the record is
declared closed, and the matter is taken under advisement.
The parties are requested, within 24 hours of
this time, to furnish to the Court proposed orders consistent
with their positions.
By the Court,
?"-?
it"-f -
J. lesley O r, r., J.
Sukhdev S. Mann
637 Brisbain Lane
Enola, PA 17025
Petitioner, pro se
ap10 1OuS
V Stephen D. Tiley, Esquire
5 South Hanover Street
Carlisle, PA 1701.3
For Respondent
:mae