HomeMy WebLinkAbout10-7326
IN THE COURT OF COMMON PLEAS OF n
CUMBERLAND COUNTY, PENNSYLVANIA
WELDON, ROBERT L. AND DONNA S.,
Petitioners
v.
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CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Respondent CIVIL ACTION AT LAW
PETITION FOR REVIEW FROM BOARD OF
ASSESSMENT APPEALS OF CUMBERLAND COUNTY
TO THE HONORABLE, THE JUDGES OF SAID COURT:
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The Petition of Robert L. and Donna S. Weldon (hereinafter referred to
as "Petitioner") respectfully represents:
1. The Court has jurisdiction over this matter pursuant to Section 933
of the Judicial Code of 1976, 42 Pa.C.S. § 933 and 72 P.S. § 5453.704.
2. Petitioner is the owner of the property located in Upper Allen
Township, Cumberland County, Pennsylvania (hereinafter referred to as "Property").
3. Respondent is the Cumberland County Board of Assessment
Appeals (hereinafter referred to as the "Board") organized and existing pursuant to
the General County Assessment Law, the Act of May 22, 1933, P.L. 853, as
amended, 72 P.S. § 5020-101 et seq., and The Fourth to Eighth Class and
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Selective County Assessment Law, the Act of May 21, 1943, P.L. 571, as
amended, 72 P.S. § 5453.101 et seq., with an office at Old Courthouse, Carlisle,
Pennsylvania 17013.
4. Gary Eichelberger, Richard L. Rovegno and Barbara B. Cross
constituted the Board of Assessment Appeals when this matter was decided.
5. The parcel of Property which is the subject of this appeal is
identified for real estate tax assessment purposes as Parcel No. 42-12-0358-018,
921 McCormick Road, Mechanicsburg.
6. The involved parcel number consists of two separate and distinct
lots (Nos. 1 (designated erroneously) and 9 in Plan Book 52, page 130).
7. On June 10, 2010, Petitioner appealed to the Board seeking a
reduction in the assessed value of the Property. A copy of the appeal labeled
Exhibit "A" is attached hereto and made a part hereof.
8. A hearing was held before the Board on October 22, 2010.
9. On October 22, 2010, an Auxiliary Board decided immediately
following the hearing to set a market value of $680,000 for the Property. The
decision of the Board of Assessment Appeals was mailed to Petitioner on
October 27, 2010. A copy of the decision is attached hereto, incorporated herein
and labeled Exhibit "B".
10. The common level ratio for the 2010 tax year in Cumberland
County is 100 percent.
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1 1. The new assessment fixed by the Board is erroneous, illegal,
unconstitutional, unjust and contrary to law because:
a. The new assessment imposed against the Property is excessive
and not in accord with the standard of "actual value" and "equalization" as
prescribed by Section 402 of "The General County Assessment Law" (72 P.S. §
5020-402, as amended) or the standard of "actual value" and "equalization"
prescribed by Section 602 of the Fourth to Eighth Class County Assessment Law,
as amended (72 P.S. § 5453.602, as amended) and judicial decisions interpreting
said standards of value.
b. Said new assessment is excessive, constitutes a taking without
due process and is not uniform and equal in relation to the assessments of other
properties in Cumberland County and does not accord with the statutes of the
Commonwealth of Pennsylvania applicable thereto and violates Article I, Sections 9
and 10 and Article VIII, Section I of the Pennsylvania Constitution and the
Fourteenth Amendment to the United States Constitution.
c. The assessed value is excessive in that it represents a market
value higher than the actual market value.
d. Denial of an equivalent or equalized Clean and Green taxable
value to Petitioner's land violates the statutory right to equalization and Petitioner's
rights to due process, uniformity of taxation and equal protection guaranteed by
Article I, Sections 9 and 10 and Article VIII, Section 1 of the Pennsylvania
Constitution and the Fourteenth Amendment to the United States Constitution.
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e. Petitioner's parcels (erroneously designed as Lot 1 and Lot 9
contained in Plan Book 52, page 130) were acquired on separate and distinct dates
and must be assessed distinctly for property tax purposes. The highest and best
use of Lot 9 is as undevelopable farmland. Upper Allen Township's prohibition
against development of Lot 9 has been ignored by the County for assessment
purposes. Further, Lot 1 in Plan Book 52, Page 130 has never been owned by
Petitioner. Rather, Petitioner's second parcel is reflected in Plan Book 23, Page 85.
12. Petitioner is aggrieved by the action of the Board in assessing the
Property as averred above and will furnish proof of the unfair, illegal and
discriminatory nature of said assessment at a hearing on this matter.
WHEREFORE, Petitioner requests the Court to hear this Appeal and to
make said Order and Decree with respect thereto as shall be just and reasonable
and as shall establish the right and proper assessment of value which is uniform
and equal in relation to the assessment of other similar properties in Cumberland
County and to make such other Orders and Decrees with respect thereto as shall be
just and equitable.
Respectfully submitted,
Robert L. Weldon
Donna S. Weldon
921 McCormick Road
Mechanicsburg, PA 17055
(717) 255-8021
Dated: November 23, 2010
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•• ' CUMBERLAND COUNTY
ASSESSMENT APPEAL - RESIDENTIAL or LAND
Under the provisions of law any Person* aggrieved by any assessment desiring to appeal shall file a statement in writing, with the Board of
Assessment Appeals on or before 6/14/10 . Such statement shall designate the assessment appealed from and the address to which
the Board shall mail notice of when and where to appear for a hearing. No appeal shall be heard by the board unless appellant shall first
have filed the appeal and required documents on or before 6/14/10 , as set forth by law. (*) includes taxing districts
Record Owner(s) Name: Robert L. Weldon and Donna S. Weldon
Mailing Address: 921 McCormick Road
Mechanicsburg. PA 17055
Site Location of Property Subject of Appeal:
Assessors Tax Map Identification #:
Building and/or Land Use:
921 McCormick Road
Number Street
I/n
Lots 1 & 9 PB 52 PG 130
I'd
Upper Allen Twp.
Boro/Township
Partial Dining Room
Number of Stories 2 Total Rooms 8 Bedrooms 3 Family Room 1 Full Baths 2
Partial Detached
Half Baths 1 Basement ^ Garage (Cars) 4 A Carport 0 Fireplace 2 Central Air Partial
2 separate lots,
Lot Size/Acreage Condominium Common Element N/A
Home 985 $230,000-1985
Date Purchased Other Lot 87 Purchase Price $75,000-1987 Amount of Fire Insurance N/A
Assessment Appealed $931,600 Opinion of Market Value of this Property Appraisal to be Obtained
If property is Rented, State Annual Rent N/A
State Reasons for Filing This Appeal: Property assessment exceeds market value. Assessment process
contrary to law, uniformity violated.
List Sales of Comparable Properties
Property Owner Location Date Sold Purchase Price
A raisal to be Obtained
L;eruncate of Appeal
Uwe hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verify that the
statements made in this appeal are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S.
section 4904, 'ng to unswom falsification to authorities.
Signed: Date: 6/10/10
?? Phone # (Home) 691-0647
Owners(s) of Record (Day/Office) 255-8021
All notice of these proceedings shall be mailed to:
Office Use Only
Fee
Name: Robert L. Weldon
Address: 921 McCormick Road
EXHIBIT "A"
J
Cumberland County Board of Assessment Appeals
Old Courthouse, First Floor
One Courthouse Square
Carlisle, PA 17013
42000432-F5-1
WELDON, ROBERT L & DONNA S
921 MCCORMICK ROAD
MECHANICSBURG PA 17055
I THIS IS NOT A TAX BILL I
Cumberland County Board of
Commissioners
Gary Eichelberger, Chairman
Richard L. Rovegno, Vice-Chairman
Barbara B. Cross, Secretary
DECISION NOTICE CUMBERLAND C Y 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: 10/27/2010
Munic.: 42 - UPPER ALLEN TOWNSHIP
School: 6 - MECHANICSBURG SD
Location:
921 MCCORMICR ROAD
LOTS 1 & 9 PB 52 PG 130
Taxable Property
Property Type: R
Residential(Under 10 Acres)
Homestead Approved
Parcel Identifier: 42 -12 - 0 3 5 8- 018 .
Effective for Tax Year: 2 011
FAIR .MARKET
BOARD DECISION
ASSESSED VALUE ASSESSED VALUE
Land 386,800 316,100
Buildings 544,800 363,900
TOTAL 931,600 680,000
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 22, 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
EXHIBIT "B"
CERTIFICATE OF SERVICE
I hereby certify that I am this day serving the foregoing document
upon the persons and in the manner indicated below which service satisfies the
requirements of Pa. R.A.P. 121:
Service by First Class Mail addressed as follows:
Gary Eichelberger, Chairman
Cumberland County Board of Assessment Appeals
Old Courthouse
1 Courthouse Square
Carlisle, PA 17013
James G. Cochran, President
Upper Allen Township Commissioners
100 Gettysburg Pike
Mechanicsburg, PA 17055
Dennis Marion, Chief Clerk
Cumberland County Commissioners
Old Courthouse
1 Courthouse Square
Carlisle, PA 17013
Alan T. Vandrew, Secretary
Mechanicsburg Board of School Directors
Administrative Office
100 E. Elmwood Avenue, 2"d Floor
Mechanicsburg, PA 17055
Dated: November 23, 2010
Robert L. Weldon
Donna S. Weldon
921 McCormick Road
Mechanicsburg, PA 17055
(717) 255-8021
S
NOV 2 4 2010
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
WELDON, ROBERT L. AND DONNA S., No.
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Petitioners
V.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Respondent
ORDER
CIVIL ACTION AT LAW
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A hearing in the above matter is hereby scheduled on t e;o
at : a.m./b".. before the Court of Common P of Cumberland County c/r'''` or'
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IMBERLAND COUNTY
IN THE MWi %MMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
WELDON, ROBERT L. AND DONNA S., No. 10-7326 Civil
Petitioners
V.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Respondent CIVIL ACTION AT LAW
JOINT MOTION FOR CONTINUANCE OF HEARING
1. Taxpayers/Petitioners filed a Petition for Review from Board of
Assessment Appeals of Cumberland County on November 23, 2010.
2. A hearing has been scheduled by the Court in the above-captioned
matter on February 11, 2011 at 9:30 a.m. before Judge Edward E. Guido.
3. The attorney for Petitioners, Robert L. Weldon, will be in Phoenix,
Arizona on the date of the scheduled hearing.
4. Stephen D. Tiley has entered an appearance on behalf of the
Respondent Board of Assessment Appeals.
5. Mr. Weldon and Mr. Tiley intend to engage in negotiations to
determine if a settlement is possible.
6. The attorneys concur in this request to continue the hearing
indefinitely so that the negotiations may continue in an attempt to avoid the need
for a hearing.
WHEREFORE, it is requested that the hearing be continued generally at
the call of either party.
Respectfully submitted,
Robert L. Weldon, Esquire
Keefer Wood Allen & Rahal, LLP
210 Walnut Street
P.O. Box 11963
Harrisburg, PA 17108-1963
Attorney I.D. No. 18033
(717) 255-8021
r
Stephen D. Tiley, Assistant Solicitor
Board of Assessment Appeals
Frey & Tiley
5 South Hanover Street
Carlisle, PA 17013-3307
Attorney I.D. No.
(717) 243-5838
Dated: Januaryfl, 2011
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CERTIFICATE OF SERVICE
I hereby certify that I am this day serving the foregoing document
upon the person and in the manner indicated below which service satisfies the
requirements of Pa. R.A.P. 121 :
Service by First Class Mail addressed as follows:
Robert L. Weldon, Esquire
Keefer Wood Allen & Rahal, LLP
210 Walnut Street
P.O. Box 11963
Harrisburg, PA 17108-1963
(717) 255-8021
Dated: January /a, , 2011 ,&R?7 /0 , -7G-?
Step en . Tiley, Assistant Solicitor
Board of Assessment Appeals
Frey & Tiley
5 South Hanover Street
Carlisle, PA 17013-3307
Attorney I.D. No. -ZJ--?/J7
(717) 243-5838
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 24 F?141
WELDON, ROBERT L. AND DONNA S. : IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY,
Petitioner : PENNSYLVANIA
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
NO. 10-7326 Civil
CIVIL ACTION LAW
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Respondent
Parcel No.: 42-12-0358-018
ENTRY OF APPEARANCE
TO THE PROTHONOTARY:
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Please enter my appearance on behalf of the Respondent, Cumberland County Board of
Assessment Appeals, in the above captioned matter.
Dated: //?X'70'y
Respectfully submitted,
of Assessment Appeals
5 South Hanover Street
Carlisle, PA 17013
(717) 243-5838
Supreme Court I.13132318
By
Step n D. Ttley, Esquire
Attorney for Cumberland County Board
FILL-D-0 F ICf-
Stephen D. Tiley, Esquire ,,Supreme Court I.D. No.32318
!AN 14 AM 10= P 7
Attorney for Cumberland C
Board of Assessment Appeal-,
5 South Hanover Street M E R L A K? C Q U H3 Tel: 717-243-5838
Carlisle Pennsylvania 17013 a E i S Y L VA l' I 1A Fax: 717-243-6441
WELDON, ROBERT L. AND DONNA S. : IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY,
Petitioner : PENNSYLVANIA
: NO. 10-7326 Civil
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS CIVIL ACTION LAW
Respondent
Parcel No.: 42-12-0358-018
ANSWER
AND NOW, comes the Cumberland County Board of Assessment Appeals, by
and through Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax
Matters, and files this Answer to the "Petition for Review from Board of Assessment
Appeals of Cumberland County," of which the following is statement:
1. Admitted.
2. Admitted.
3. Admitted.
4. Admitted in part. Denied in part. Under Sections 301 and 302 of The
Fourth to Eighth Class County Assessment Law (72 P. S. §5453.301 and 5453.302) a
Fourth Class County may appoint an independent Board of Assessment Appeals to
hear and decide such assessment appeals. Cumberland County has done so. The
County Commissioners named at paragraph four of the Petition constitute the
Administrative Board of Assessment Appeals. The Board of Assessment Appeals for
assessment appeal hearings is composed of Lloyd Bucher, Albert Peterman, and Allen
Shank. It is noted that in the year of Countywide reassessment auxiliary appeal boards
are also authorized by The County Code. (16 P.S. §1770.3)
5. Admitted.
6. Admitted in part. Denied in part. The averments of this paragraph are
admitted except that the lots are not separate and distinct, but rather combined
pursuant to the plan notations described in paragraph 11 of this Answer.
7. Admitted.
8. Admitted.
9. Admitted.
10. Admitted. By way of further Answer, the common level ratio is 100% of
year 2010 value.
11. Denied. The averments of this paragraph, and each of its sub-lettered
paragraphs, constitute conclusions of law to which no responsive pleading is required.
To the extent that facts are averred they are denied, and strict proof at trial is
demanded. By way of further Answer, with regard to paragraph 11(e), the Plan for Lot
9, recorded at Cumberland County Plan Book 52, Page 130, states: "Lot No. 9 is sub-
standard according to Upper Allen Township Zoning Regulations, and as such must be
combined with adjoining property of Robert L. Weldon, and cannot be later sold as a
separate lot." As Lot No. 9 is combined with the property of Robert L. Weldon pursuant
to said Plan note, it is not a separate taxable parcel of land and the Respondent
believes, therefore avers that the properties are properly assessed as a single tax
parcel.
12. Denied. The averments of this paragraph set forth conclusions of law to
which no responsive pleading is required.
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 such
amount as the Court may seem just and proper.
Dated: /1j?/Vo/l Respectfully submitted,
Stephen 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
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: 1?/gi0 Bonnie 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
WELDON, ROBERT L. AND DONNA S. : IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY,
Petitioner : PENNSYLVANIA
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
Respondent
Parcel No.: 42-12-0358-018
: NO. 10-7326 Civil
: CIVIL ACTION LAW
CERTIFICATE OF SERVICE
I hereby certify that I served a true and correct copy of the foregoing Answer by
placing a certified true and correct copy of the same in the United States mail, postage
pre-paid, addressed to:
Robert L. Weldon, Esquire
Attorney for Petitioner's
Keefer Wood Allen & Rahal, LLP
210 Walnut Street
P.O. Box 11963
Harrisburg, PA 17108-1963
J. Steven Feinour
Attorney for Upper Allen Township
Nauman Smith
P.O. Box 840
Harrisburg, PA 17108-0840
Philip H. Spare, Esquire
Attorney for Mechanicsburg Area School District
Stock & Leader
221 W. Philadelphia St., Suite E-600
York, PA 17401
/l0
Date:
Ste en D. iley, Esquire
Assistant Cumb. Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
f ..
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
WELDON, ROBERT L. AND DONNA S. : IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY,
Petitioner : PENNSYLVANIA
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
Respondent
Parcel No.: 42-12-0358-018
NO. 10-7326 Civil -, r a
CIVIL ACTION LAW'
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STIPULATION AND JOINT MOTION FOR AGREED ORDER
AND NOW, this /-P 4 day of May, 2012, it is hereby Agreed and
Stipulated by and between the Petitioners Robert L. Weldon, Esquire and Donna S.
Weldon, Esquire, pro se, and the Respondent, Cumberland County Board of Assessment
Appeals and County of Cumberland, by Stephen D. Tiley, Esquire, Assistant Cumberland
County Solicitor for Tax Matters; as follows:
1. Petitioners filed a "Petition for Review from Board of Assessment
Appeals and Cumberland County" on November 23, 2010. The Court, by the Honorable
Edward E. Guido, entered an Order scheduling a hearing for February 11, 2011.
Thereafter, by Order dated January 13, 2011, the February 11"' hearing was cancelled and
the matter continued generally. The parties have now settled this case.
2. This assessment appeal relates to fair market value as of June 10, 2010,
the date the appeal was originally filed before the Board of Assessment Appeals, and
2011, and future years, real estate taxes.
Stipulation and Joint Motion for Agreed Order - Robert and Donna Weldon
Page 1 of 3
3. The property which is the subject of this appeal consists residential
structures and other improvements situate at 921 McCormick Road, in Upper Allen
Township, Cumberland County, Pennsylvania. The property is further identified as
Cumberland County Tax Parcel No. 42-12-0358-018.
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, June 10,
2012, is $650,000.
5. As a result of the year 2010 Cumberland Countywide reassessment, the
predetermined ratio is 100% of year 2010 value. There is no Common Level Ratio
applicable to the year 2010 Countywide reassessment value. The parties stipulate that the
assessment first applicable for taxes beginning in year 2011 shall be $650,000. The
assessment shall continue in this amount for future years, until changed as provided by
law.
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 assessed value of $650,000 shall be implemented beginning with year
2011 County and municipal taxes, and beginning with 2011/12 school real estate taxes.
The said assessment of $650,000 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 any appropriate refunds.
9. Each party to this appeal shall bear its own costs.
Stipulation and Joint Motion for Agreed Order - Robert and Donna Weldon Page 2 of 3
10. The Court is requested to enter the proposed Order attached hereto.
11. The undersigned Attorneys and parties 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.
Dated: Respectfully submitted,
c
Robert L. Weldon, Esquire, Petitioner
Donna S. Weldon, Esquire, Petitioner
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS and
COUNTY OF CUMBERLAND
By
Stephen D. 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 and Joint Motion for Agreed Order - Robert and Donna Weldon Page 3 of 3
WELDON, ROBERT L. AND DONNA S.
Petitioner
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
Respondent
Parcel No.: 42-12-0358-018
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
NO. 10-7326 Civil
CIVIL ACTION LAW
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AND NOW, this day of IM V , 2012, 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 Petition to the
Cumberland County Board of Assessment Appeals, to wit: June 10, 2012, is $650,000. As a
result of the year 2010 Cumberland Countywide reassessment, the predetermined ratio is 100%
of year 2010 fair market value. The Common Level Ratio is not applicable to the year 2010
Countywide reassessment values. Therefore, the assessment of the property shall be $650,000.
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.
The Cumberland County Assessment Officer shall allocate the said assessment between
land and improvements in accordance with the law and procedures of the Cumberland County
Assessment Office, and shall instruct the taxing bodies to make any appropriate refunds. The
said Stipulation and Joint Motion for Agreed Order is incorporated herein.
The Court
Edward E.Guido, J.
cc: Stephen D. Tiley, Esquire
Robert L Weldon, Esquire
? Donna S. Weldon, Esquire
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