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HomeMy WebLinkAbout10-7265I evc OF T „,0 201 019 ARUo= O Helen L. Gemmill (Pa. I.D. No. 60661) MCNEES WALLACE & NURICK LLC 100 Pine Street PO Box 1166 Harrisburg, PA 17108-1166 (717) 237-5273 cut . I A Counsel for Appellants/Petitioners Giant Food Stores LLC R A Harrisburg _Pike, LLC and Ahold Lease U.S.A., Inc. IN THE COURT OF COMMON PLEAS COUNTY OF CUMBERLAND, PENNSYLVANIA In Re: Appeal of Giant Food Stores, LLC, R.A. Harrisburg Pike, LLC and Ahold Lease U.S.A., Inc. From The Decisions of the Cumberland County Board of Assessment Appeals PETITION FOR APPEAL No. la -Q 90'u S Tax Assessment Appeal Appellants/Petitioners Giant Food Stores, LLC, R.A. Harrisburg Pike, LLC and Ahold Lease U.S.A., Inc. hereby appeal from the October 21, 2010 Decisions of the Cumberland County Board of Assessment Appeals, and state as follows in support of the appeal: 1. Appellant/Petitioner R.A. Harrisburg Pike, LLC is the owner of real property comprising Tax Parcel 21-07-0467-024.-LL001 (the "Office Building Tax Parcel"), consisting of an office building located at 1149 Harrisburg Pike, Carlisle, Cumberland County, Pennsylvania. a? ®qa CA-eD py o? \%04k\ 2. The Office Building Tax Parcel is comprised solely of the office building itself and does not include any land. 3. The Office Building Tax Parcel is one of the tax parcels that are the subject of this appeal. 4. Appellant/Petitioner Ahold Lease U.S.A., Inc. is the lessee of the Office Building Tax Parcel. 5. Appellant/Petitioner Giant Food Stores, LLC is the sublessee of the Office Building Tax Parcel. 6. Appellant/Petitioner Giant Food Stores, LLC, as successor in interest to Giant Food Stores, Inc., is the owner of real property comprising Tax Parcel 21-07-0467- 024 (the "Ground Tax Parcel"), consisting of the land located at 1149 Harrisburg Pike, Carlisle, Cumberland County, Pennsylvania, beneath and surrounding the office building, and some small storage buildings on the land. 7. The Ground Tax Parcel is one of the tax parcels that are the subject of this appeal. 8. As a result of the ownership and lease structure referenced above, Giant Food Stores, LLC is the end user of both the Office Building Tax Parcel and the Ground Tax Parcel. 9. The Ground Tax Parcel contains approximately 35 acres of land, and was assessed at $4,308,100 as part of the countywide reassessment for Cumberland County effective January 1, 2011. 2 10. The Office Building Tax Parcel contains approximately 235,000 square feet of office space and was assessed at $14,064,000 as part of the countywide reassessment for Cumberland County effective January 1, 2011. 11. On July 23, 2010, R.A. Harrisburg Pike LLC, Ahold Lease U.S.A., Inc. and Giant Food Stores, LLC filed a timely appeal to the Cumberland County Board of Assessment Appeals, challenging the assessment of the Office Building Tax Parcel. 12. Also on July 23, 2010, Giant Food Stores, LLC filed a timely appeal to the Cumberland County Board of Assessment Appeals, challenging the assessment of the Ground Tax Parcel. 13. On October 14, 2010, the Cumberland County Board of Assessment heard the appeals for both the Office Building Tax Parcel and the Ground Tax Parcel. 14. On October 21, 2010, the Cumberland County Board of Assessment Appeals rendered and mailed its decisions on the appeals. True and correct copies of the October 21, 2010 decisions are attached hereto as Exhibit A. 15. The decision as to the Ground Tax Parcel states that the appeal was denied and reflects that no change was made in the assessed value as a result of the appeal. 16. The decision as to the Office Building Tax Parcel states that the assessment was revised based on the hearing and reflects that the assessed value was reduced to $12,191,900. 17. Giant Food Stores, LLC, R.A. Harrisburg Pike, LLC and Ahold Lease U.S.A., Inc. are aggrieved by the determinations of the Cumberland County Board of Assessment Appeals in that the assessments on the Office Building Tax Parcel and the Ground Tax Parcel, even as revised, do not properly reflect the current fair market value of the tax parcels and in that the assessment valuations are excessive. 18. The decisions of the Cumberland County Board of Assessment Appeals are in error, violate the doctrine of uniformity and are an abuse of discretion. WHEREFORE, Appellants/Petitioners Giant Food Stores, LLC, R.A. Harrisburg Pike, LLC and Ahold Lease U.S.A., Inc. respectfully request that this Honorable Court hear the appeal from the Decisions of the Cumberland County Board of Assessment Appeals and the proofs of this case de novo, reverse the decisions of the Board, order a reduction in the assessment for the Office Building Tax Parcel and the Ground Tax Parcel to reflect the actual market value of the tax parcels having due regard to the valuation and the applicable predetermined ratio or common level ratio, and make such further orders as may be just and equitable. Respectfully submitted, MCNEES WALLACE & NURICK LLC By: L . ' elen L. Gemmill Pa. I.D. No. 60661 100 Pine Street PO Box 1166 Harrisburg, PA 17108-1166 (717) 237-5273 Counsel for Appellants/Petitioners Dated: November 18, 2010 Giant Food Stores, LLC, R.A. Harrisburg Pike, LLC and Ahold Lease U.S.A., Inc. 4 VERIFICATION Subject to the penalties of 18 Pa. C.S. §4904, relating to unworn falsification to authorities, I hereby certify that I am authorized to make this verification on behalf of Giant Food Stores, LLC, R.A. Harrisburg Pike, LLC and Ahold Lease U.S.A., Inc., I have reviewed the foregoing and that the facts set forth therein are true and correct to the best of my knowledge, information and belief. By ?. Printed Name^ Title T,;., Dl iycnp-- Dated: November -U, 2010 Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 21001523-F3-1 GIANT FOOD STORES LLC 1149 HARRISBURG FIRE PO BOX 249 Cumberland County Board of CARLISLE PA 17013 Commisoloners Gary Eichelberger, Chairman Richard L. Rovegno, Vice-Chairman Barbara B. Cross, Secretary 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: 10/21/2010 Nunic.: 21 - MIDDLESEX TOWNSHIP School: 4 - CUMBERLAND VALLEY SD Location: 1149 HARRISBURG PIKE LOT Taxable Property Property Type: C5 Commercial - General(Grp 5) DECISION: Denied As of October 14, Auxiliary Boards appeal. Parcel Identifier: 21-07-0467-024. Effective for Tax Year: 2 011 APPEALED WAND DECISION ASSESSED VALUE ASSESSED VALUE Land 4,084,800 4,084,800 Buildings 223,300 223,300 TOTAL 4,308,100, 4,308,100 Land NOT NOT Buildings APPLICABLE APPLICABLE TOTAL Tax Status Taxable Taxable Clean and Green Status - No Change. 2010, the Board of Assessment Appeals and/or one of its has issued the above decision regarding your formal assessment 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 Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 00520472-F5-1 RA HARRISBURG PIRG LLC GIANT CARLISLE-REAL ESTATE 1149 HARRISBURG PIKE PO BOX 249 Cumberland County Board of CARLISLE PA 17013 Commissioners Gary Eichelberger, Chairman Richard L. Rovegno, Vice-Chairman Barbara B. Cross, Secretary 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. NAILING DATE: 10/21/2010 Nunic.: 21 - MIDDLESEX TOWNSHIP School: 4 - CUMBERLAND VALLEY SD Location: 1149 HARRISBURG PIKE Taxable Property Property Type: CO Commercial - Office Parcel Identifier: 21-07-0467-024 . -LLOO1 Effective for Tax Year: 2 011 APPEALED BOARD DECISION ASSESSED VALUE ASSESSED VALUE Land 0 0 Buildings 14, 064, 000 12, 191, 900 TOTAL 14,064,000 12,191,900 Land NOT NOT Buildings APPLICABLE APPLICABLE TOTAL Tax Status Taxable Taxable Chan and Green Status DECISION: Revised Assessment Based on Hearing. As of October 14, 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 IN RE: APPEAL OF GIANT FOOD STORES, LLC, R.A., Harrisburg Pike, LLC and AHOLD LEASE U.S.A., INC., Plaintiff IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 10-7265 CIVIL TERM IN RE: PETITION FOR APPEAL ORDER OF COURT AND NOW, this 24`h day of November, 2010, upon consideration of the Petition for Appeal filed by Giant Food Stores, LLC, R.A. Harrisburg Pike, LLC and Ahold Lease U.S.A., Inc., as to Tax Parcels 21-07-0467-024.LL001 and 21-07-0467-024, it is hereby ordered that the petition is granted and the appeal is allowed from the October 21, 2010 decisions of the Cumberland County Board of Assessment Appeals. IT IS ALSO ordered that within 5 days of receipt of this order Petitioners/Appellants shall serve a copy of this order and the Petition for Appeal by certified mail upon the Cumberland County Board of Assessment Appeals and upon the taxing authorities - Cumberland County, Middlesex Township and Cumberland Valley School District - and that the taxing authorities be and are hereby entitled to intervene as parties appellee. A HEARING IS scheduled for Monday, April 4, 2011, at 9:30 a.m., in Courtroom No. 1, Cumberland County Courthouse, Carlisle, Pennsylvania. BY THE COURT, d x lejzq11p O l Wen L ?Mt 1, z= ° -0m rZ -ice J. esley Ol , Jr. J. ao ?° C©pi IKa . /e? vz .:- orn PU CO Helen L. Gemmil, Esq. 100 Pine Street P.O. Box 1166 Harrisburg, PA 17108-1166 Attorney for Petitioners Stephen D. Tiley, Esq. 5 South Hanover Street Carlisle, PA 17013 Attorney for Board of Assessment Appeals :rc Helen L. Gemmill (Pa. I.D. No. 60661) MCNEES WALLACE & NURICK LLC 100 Pine Street PO Box 1166 Harrisburg, PA 17108-1166 (717) 237-5273 CFTfEPEQTF?ij` x f- "i MEC 20 PM ': ?{4 TRLAIND Counsel for Appellants/Petitioners Giant Food Stores, LLC. R.A Harrisburg Pike LLC and Ahold Lease U.S.A., Inc. IN THE COURT OF COMMON PLEAS COUNTY OF CUMBERLAND, PENNSYLVANIA In Re: Appeal of Giant Food Stores, LLC, R.A. Harrisburg Pike, LLC and Ahold Lease U.S.A., Inc. No. 10-7265 From The Decisions of the Cumberland County Board of Assessment Appeals Tax .Assessment Appeal AFFIDAVIT OF SERVICE OF PETITON FOR APPEAL COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS: Helen L. Gemmill, being duly sworn according to law, deposes and says: I am counsel of record for the Petitioners in the above-captioned action. I certify that I served a copy of the Petition in the above-captioned action upon Cumberland County, One Courthouse Square, Carlisle, PA 17013. The Petition was served by certified mail, return receipt requested. The Return Receipt for the mailing shows a date of delivery of November 30, 2010. The Return Receipt is attached hereto and marked as Exhibit A. &L. Z. 69n=n1e& Sworn to and subscribed Helen L. Gemmill before me this day of WotaryDece ber , 2010 COMMONWEALTH OF PENNSYLVANIA Public Notarial Seal Lisa R. Barker, Notary Public My commissions expires: City of Hwftburg, Dauphin County My Commission Expires Nov. 6, 2012 a? 0 U N O O ????? ? /" 2. Article Number A. Received by (Pteass print clearly) g, Date C. Signature 7160 3901 9848 9176 6539 0 Addresses O D. Is delivery address differo rom Rem 1? If YES. enter delivery address below: Q Ya No 3. Service Typa CERTIFIED MAIL 4. Restricted Delivery? (Extra Fee) ?Yes 1. Article Addressed to: Cumberland County Attn: Solicitor One Courthouse Square Giant Food Stores LLC Carlisle, PA 17013 , 164 PS Form 3811, January2005 Domestic Retum Receipt 7160 3901 9848 9176 6539 TO: Cumberland County Attn: Solicitor One Courthouse Square Carlisle, PA 17013 SENDER: 164 REFERENCE: Giant Food Stores, LLC RETURN Postage RECEIPT SERVICE Certified F? Retum Receipt Fee Restricted Delivery Total Postage & Fees US Postal Service Receipt for Certified Mail No Insurance Coverage Provided Do Not Use for International Mail 7 ?[Q?TE ryy` , , f'. Yr:. ? 4° i ------------------------------ -------- 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 IN RE: APPEAL OF GIANT : IN THE COURT OF COMMON PLEAS FOOD STORES, LLC, : OF CUMBERLAND COUNTY, R. A. HARRISBURG PIKE, LLC, and : PENNSYLVANIA AHOLD LEASE U.S.A., INC., Petitioner FROM THE DECISIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Respondent TAX PARCEL NO.: 21-07-0467-024 NO. 2010-7265 CIVIL TERM _..t.7 LD . REAL ESTATE TAX ?` ASSESSMENT APPEAL - ?` -+ ENTRY OF APPEARANCE TO THE PROTHONOTARY: Please enter my appearance on behalf of the Respondent, Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: Respectfully submitted, L?7 ZZ By L 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 Stephen D. Tiley, Esquire Supreme Court No. 32318 Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax ; 717-243-6441 IN RE: APPEAL OF GIANT IN THE COURT OF COMMON PLEAS FOOD STORES, LLC, : OF CUMBERLAND COUNTY, R. A. HARRISBURG PIKE, LLC, and : PENNSYLVANIA AHOLD LEASE U.S.A., INC., Petitioner NO. 2010-7265 CIVIL TERM FROM THE DECISIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Respondent TAX PARCEL NO.: 21-07-0467-024 : REAL ESTATE TAX : ASSESSMENT APPEAL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Praecipe to Enter Appearance by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Helen M. Gemmill, Esquire Attorney for Petitioner McNees Wallace & Nurick, LLC 100 Pine Street P.O. Box 1166 Harrisburg, PA 17108-1166 Date: Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.13432318 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 IN RE: APPEAL OF GIANT : IN THE COURT OF COMMON PLEAS FOOD STORES, LLC, : OF CUMBERLAND COUNTY, R. A. HARRISBURG PIKE, LLC, and : PENNSYLVANIA AHOLD LEASE U.S.A., INC., Petitioner NO. 2010-7265 CIVIL TERM FROM THE DECISIONS OF THE CUMBERLAND COUNTY 7.0 : REAL ESTATE TAX .? BOARD OF ASSESSMENT APPEALS : ASSESSMENT APPEAL Respondent TAX PARCEL NO.: 21-07-0467-024 ORDER a f.F 9 s AND NOW, this t6 fl? day of March, 2011, upon representation by Stephen D. Tiley, Esquire, counsel for the Respondent, that the parties have agreed to a general continuance of the above captioned matter. The hearing previously scheduled for April 4, 2011, is cancelled, and the case is continued generally at the call of any party. SDT/tl ? Helen M. Gemmill, Esquire 'Stephen D. Tiley, Esquire 'Opleb Mid 3llsl11 as :-t- 4? (:l 1'`J By the Court, F I'. E - 0 I" I 'C ; _ Stephen D. Tiley, Esquire 2011 JUN 17 AM 9* 4 5 Supreme Court No. 32318 Attorney for Appellant Cumberland County Board of Assessment Appeals CUMBERLAND G0 01i" 5 South Hanover Street PENNSYLVANIA Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax.: 717-243-6441 IN RE: APPEAL OF GIANT : IN THE COURT OF COMMON PLEAS FOOD STORES, LLC, : OF CUMBERLAND COUNTY, R. A. HARRISBURG PIKE, LLC, and : PENNSYLVANIA AHOLD LEASE U.S.A., INC., Petitioner NO. 2010-7265 CIVIL TERM FROM THE DECISIONS OF THE CUMBERLAND COUNTY REAL ESTATE TAX BOARD OF ASSESSMENT APPEALS ASSESSMENT APPEAL Respondent TAX PARCEL NO.: 21-07-0467-024-LL001 TAX PARCEL NO.: 21-07-0467-024 ANSWER AND NOW, comes Respondent, Cumberland County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the "Petition for Appeal," of which the following is statement: 1. Admitted. 2. Admitted. 1 Admitted. 4. Admitted. 5. Admitted. 6. Admitted in part. Denied in part. It is admitted that the Ground Tax Parcel has additional structures that are small when compared to the Giant corporate headquarters building. It is admitted that the structures, which were sales offices, are used by the owner for storage. The implication that the structures are without value, or are of minimal value, is denied. 7'. Admitted. 8. Admitted. 9. Admitted. 10. Admitted. 11. Admitted. 12. Admitted. 13. Admitted. 14. Admitted. 15. Admitted. 16. Admitted in part. Denied in part. The averments of this paragraph are fractionally admitted however the appeal to the Cumberland County Court of Common Pleas is de novo and therefore the Board's decision to reduce the fair market value, and assessment, of the Office Building Tax Parcel to $12,191,900 is irrelevant. The assessment of the Office Building Tax Parcel which is appealed to the Court is the original assessment of $14,064,000. 17. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded. 18. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded. WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying Petitioner's appeal, or, in the alternative, setting the fair market value of the parcels of real estate, in such amount as the Court may deem just and proper. Dated: Respectfully submitted, By 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. i' . Dated: onnie M. Mahoney, Chief Assessor Stephen D. Tiley, Esquire Supreme Court No. 32318 Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax : 717-243-6441 IN RE: APPEAL OF GIANT IN THE COURT OF COMMON PLEAS FOOD STORES, LLC, : OF CUMBERLAND COUNTY, R. A. HARRISBURG PIKE, LLC, and : PENNSYLVANIA AHOLD LEASE U.S.A., INC., Petitioner FROM THE DECISIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS : NO. 2010-7265 CIVIL TERM : REAL ESTATE TAX : ASSESSMENT APPEAL Respondent TAX PARCEL NO.: 21-07-0467-024 TAX PARCEL NO.: 21-07-0467-024-LL001 CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Praecipe to Enter Appearance by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Helen M. Gemmill, Esquire Attorney for Petitioner McNees Wallace & Nurick, LLC 100 Pine Street P.O. Box 1166 Harrisburg, PA 17108-1166 Jerry R. Duffle, Esquire Attorney for Cumb. Valley School Dist. Johnson, Duffie, Stewart & Weidner 301 Market St., P.O. Box 109 Lemoyne, PA 17043 Keith O. Brenneman, Esquire Attorney for Middlesex Township Snelbaker & Brenneman 44 West Main Street Mechanicsburg, PA 17055 Date: _2Z9 Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.13132318 IN THE COURT OF COMMON PLEAS COUNTY OF CUMBERLAND, PENNSYLVANIA In Re: Appeal of Giant Food Stores, LLC, R.A. Harrisburg Pike, LLC and Ahold Lease U.S.A., Inc. No. 10-7265 From. The Decisions of the Cumberland County Board of Assessment Appeals : Tax Assessment Appeal STATEMENT OF INTENTION TO PROCEED To the Court: Appellants/Petitioners Giant Food Stores, LLC, R.A. Harrisburg Pike, LLC and Ahold Lease U.S.A., Inc. intend to proceed with the above captioned matter. Print Name: Helen L. Gemmill Sign Name Date: October 16, 2014 L. Attorney for Appellants/Petitioners Giant Food Stores, LLC, R.A. Harrisburg Pike, LLC and Ahold Lease U.S.A., Inc. IMPORTANT NOTE In the event that this is a second or subsequent filing of a Statement of Intention to Proceed, this matter will be referred to the President Judge for the purpose of conducting a status conference involving all counsel. The goal of the status conference will be to set the matter for trial or other final disposition within a time certain. Prior to the status conference, Counsel will be expected to submit to the court, in writing, a proposed schedule for the completion of discovery, the filing of dispositive motions and a report as to whether alternative dispute resolution has been used or discussed. CERTIFICATE OF SERVICE I hereby certify that on this date I served a true and correct copy of the foregoing document upon the persons and in the manner indicated below. Service by first class mail, on this date upon: John G. French, Esquire 1309 Bridge Street New Cumberland, PA 17070 Dated: October 16, 2014