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Home My WebLink About10-7335 JEFFREY D. GORDON I.D. #77895 ARCHER & GREINER, P.C. A Professional Corporation 700 Alexander Park, Suite 102 Princeton, NJ 08540 (609) 580-3713 Appeal of: ALLEN DISTRIBUTION, Appellant, V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee. PARCEL ADDRESS and NO. 1700 Shearer Drive Carlisle Borough 3rd Ward Annex No. 50-08-0581-008. Mailing Address: c/o Jeffrey D. Gordon, Esq. Archer & Greiner, P.C. 700 Alexander Park, Suite 102 Princeton, NJ 08540 Attorney for: Appellant DOCKET NO. 335 C Q rn- ar- rn c ov ZQ _.. C7 5c= C5 M : IN THE COURT OF COMMON PL EAS : CUMBERLAND COUNTY, PENNSY LVANIA CIVIL ACTION - LAW TAX ASSESSMENT APPEAL PETITION FOR ALLOWANCE OF APPEAL FROM THE NOTICE OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS 1. Appellant, Allen Distribution, hereby appeals from the decision issued on October 27, 2010, by the Cumberland County Board of Assessment Appeals for the property located at 1700 Shearer Drive, Carlisle Borough 3rd Ward Annex, Parcel No. 50-08- CA pak} 5%QD.ag ?` sl IDA ?? a t 0581-008. ("Tax Parcel"), a copy of this decision being attached hereto and made a part hereof as Exhibit "A". 2. The Tax Parcel is located in Carlisle Borough 3rd Ward Annex, in the Carlisle Area School District, and in Cumberland County. 3. The Tax Parcel was initially given an assessment of $10,200,000. 4. The Appellant filed with the Cumberland County Board of Assessment Appeals (the "Board") an appeal of the assessed valuation of the Tax Parcel for year 2011. 5. On October 27, 2010, the Board gave notice of its decision setting the assessment at $10,200,000 on the Tax Parcel. See Exhibit "A". 6. The Appellant is aggrieved and dissatisfied with the aforementioned action of the Board. 7. The Appellant avers that the assessment placed upon the Tax Parcel by the Board is unlawfully excessive, erroneous, discriminatory, improperly determined, based on mistakes of fact and law, does not reflect the fair market value of the parcel, and lacks uniformity with respect to other assessed real estate in the County, all (or severally) of which are contrary to the laws and Constitution of the Commonwealth of Pennsylvania. 2 8. The Appellant avers that Parcel, pursuant to the applicable common level ratio, is excessive. 9. The Appellant avers that Equalization Board or common level current market value to arrive at the assessment of the Tax State Tax Equalization Board or the applicable State Tax ratio must be applied to the the assessment of the Tax Parcel in conformity with the Uniformity Clause of the Pennsylvania Constitution, taxing statutes enacted by the General Assembly 52 P.S. § 5452.10, and Daugherty v. County of Allegheny, 920 A.2d 936 (Pa.Cmwlth. 2007), citing Downingtown Area School District v. Chester County Board of Assessment Appeals, 590 Pa. 459, 913 A.2d 194 (2006); Clifton v. Allegheny County, 969 A.2d 1197 (2009). 10. The Appellant avers that the Board's action unfairly singled out Appellant for non-uniform treatment in violation of the Pennsylvania Constitution, Article VIII, Section 1; 72 P.S. §§ 5348.1 and 5020-402; and, the Equal Protection and non- discrimination guarantees of the Federal and State Constitutions. 11. This Appeal is filed in accordance with the provisions of the laws of the Commonwealth of Pennsylvania pertaining to the filing of appeals to the Court of Common Pleas from a decision of a Board of Assessment Appeals and, in particular, the provisions of 72 P.S. §§ 5350, 5453.704, 5020-518.2 and 5020-518.1, as applicable, in order that Your Honorable Court may hold a hearing thereon and fix a just and proper assessment in accordance with the provisions of law. 3 12. Appellant is aggrieved by the Board's Decision and seeks hearing de novo in the Court of Common Pleas, as provided by the laws of the Commonwealth of Pennsylvania. 13. Upon information and belief, a judge has not ruled upon any other issue in this or any related matter. WHEREFORE, Appellant requests that this Court allow the appeal and make such other orders and decrees as shall be just and proper. Dated: ! I a /O J FREY GORDON, ESQUIRE Attorney for Appellant 4 EXHIBIT "A" ,Cumberland" County Board of Assessment Appeals Old Courthouse, First Floor One C:ou-tho tse Square Carlisle, ?A 17013 50000038-F3-2 ALLEN DISTRIBUTION C/O JEFFREY D GORDON ARCHER & GREINEsR, P.C. 700 ALEXANDER PARK, SUITE 102 PRINC:BTOT' NJ 08540 Cumberland County Board of Commissioners Gary Eichelberger, Chairman Richard L. Rovegno, Vice-Chairman Barbara B. Cross, Secretary DECISION i OTJCE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS This is your official notice of the decision by the Cumberland County Board of Assessment Appeals regarding your appeal ol, 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: :L0/27/2010 Munic.: 50 - CARLISLE 3RD WARD ANx School: 3 - CARLISLE AREA SD BUILDING #12 WATTS BUSINESS CENTER LOTS 4 & 5 PB 69 P3 84 Location: 1700 SHEARER DRIVE Taxable Property Property Type: CW Coa®ercial - Warehouse Parcel Identifier: 50-08-0581-008. Effective for Tax Year: 2 011 a . a APPEALED BOARD DECISION ASSESSED VALUE ASSESSED VALUE Land 3,515,100 3,515,100 Buildings 6,684,900 6,684,900 TOTAL CLEAN AND GREE" 10,200,000 10,200,000 Land NOT NOT Buildings APPLICABLE APPLICABLE TOTAL Tax Status Taxable Taxable Clean and Green Status DECISION: Denied - No Change. 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 ALLEN DISTRIBUTION VERIFICATION Jeffrey D. Gordon, Esquire states that he is the attorney filing the foregoing Petition for Allowance of Appeal from The Notice of the Cumberland County Board of Assessment Appeals; that he makes this Verification as an attorney because the party he represents lacks sufficient knowledge and/or because he has greater personal knowledge, information and belief than that of the party for whom he makes this Verification; and/or because the party for whom he makes this Verification is outside the jurisdiction of the Court and/or Verification of that party cannot be obtained within the time allowed for the filing of the pleading; and that he has sufficient knowledge or information and belief, based upon his investigation of the matters averred or denied in the foregoing document; and that this statement is made subject to the penalties of 18 Pa.C.S. §4904 relating to unsworn falsification to authorities. By : 02 J FREY . GORDON Dated: 6203175v1 JEFFREY D. GORDON I.D. #77895 ARCHER & GREINER, P.C. A Professional Corporation 700 Alexander Park, Suite 102 Princeton, NJ 08540 (609) 580-3713 ALLEN DISTRIBUTION, Appellant, VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee. Attorney for: Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. I6-73j? PARCEL NO. 50-08-0581-008. ENTRY OF APPEARANCE TO THE PROTHONOTARY: Please enter my appearance on behalf of Allen Distribution, Appellant, in the above-captioned matter. ALLEN DISTRIBUTION uv. DATE: // P 11D 6203I75v1 N 0 -n O_ O ? a 3 C JEFFREY D. GORDON I.D. #77895 ARCHER & GREINER, P.C. 700 Alexander Park, Suite 102 Princeton, NJ 08540 (609) 580-3700 Attorney for: Appellant Appeal of: IN THE COURT OF COMMON PLEAS ALLEN DISTRIBUTION, Appellant, CUMBERLAND COUNTY, : PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee. PARCEL ADDRESS and NO. 1700 Shearer Drive Carlisle Borough 3rd Ward Annex No. 50-08-0581-008. CIVIL ACTION - LAW CERTIFICATE OF SERV NO. 10-7335 C'7 c a M CD MM ?r ?D r? a ?n ao D C 'ICE N a a o C:) -"? -a rn o C'I -Ac) = -h c, -n o? tv ?„ I, JEFFREY D. GORDON, hereby certify that on November 23, 2010, I caused to be served a true and correct copy of a Real Estate Tax Assessment Appeal, with accompanying papers, by certified mail, return receipt requested, on the following persons: Cumberland County Board of Assessment Appeals Old Courthouse - 1st Floor 1 Courthouse Square Carlisle, PA 17013 Stephen D. Tiley, Esq. Frey & Tiley 5 S. Hanover Street Carlisle, PA 17013-3307 Cumberland County Commissioners 1 Courthouse Square - Room 200 Carlisle, PA 17013 Edward L. Schorpp, Esq. 1 Courthouse Square - Room 200 Carlisle, PA 17013 Board of School Directors Carlisle Area School District 623 W. Penn Street Carlisle, PA 17013 James D. Flower, Jr., Esq. Flower Law, LLC 10 West High Street Carlisle, PA 17013 Carlisle Borough Council 53 W. South Street Carlisle, PA 17013 Edward L. Schorpp, Esq. 53 W. South Street Carlisle, PA 17013 On November 29, 2010, I caused to be served by certified mail, return receipt requested, on the above parties, a true and correct copy of a Real Estate Tax Assessment Appeal, with accompanying papers, stamped "filed" by the Cumberland County Prothonotary. I understand that false statements are made subject to penalties of 18 Pa.C.S. Section 4904 relating to unsworn falsification to authorities. iV Date: i 6 /o J frey D. Gordon, Esq. Archer & Greiner, P.C. 700 Alexander Park, Suite 102 Princeton, NJ 08540 I.D. #77895 (609) 580-3700 6213697v1 ALLEN DISTRIBUTION, IN THE COURT OF COMMON PLEAS Appellant CUMBERLAND COUNTY, PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, NO. 10-7335 CIVIL; 10-7336 CIVIL Appellee NO. 10-7338 CIVIL; 10-7339 CIVIL NO. 10-7340 CIVIL ORDER OF COURT AND NOW, this 30th day of November, 2010, upon consideration of Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals, IT IS HEREBY ORDERED AND DIRECTED that a hearing on this matter will be held on Friday, July 8, 2011, at 9:00 a.m. in Courtroom No. 2 of the Cumberland County Courthouse, Carlisle, Pennsylvania. The Parties shall file a pre-hearing memorandum with the Court on or before June 24, 2011, in the following format: 1. A concise statement of factual issues to be decided at the hearing. II. A list of witnesses the party intends to call at the hearing along with a concise statement of their anticipated testimony. III. A list of all exhibits each party anticipates presenting at hearing. IV. A statement of any legal issues each party anticipates being raised at hearing along with copies of any cases which may be relevant to resolution of the stated issue. c-y c c rn o m -? M = C-) F -0 rn ND ? Da a 0 C) 3> C-) C 3?c o :) ?m tv CD D IT IS HEREBY FURTHER ORDERED AND DIRECTED that either party may request a status conference in this matter prior to the hearing in order to discuss any outstanding issues to include the exchange of property value assessments. By the Court, NX -t Uj M. L. E ert, Jr., J. Jeffrey D. Gordon, Esquire Attorney for Petitioner Stephen Tiley, Esquire For Cumberland County bas nn Stephen D. Tiley, Esquire 4 ~ ~ Z ~ 4 ~~ ' ~ Supreme Court LD. No. 32318 Attorney for Cumberland County ~'" ~M ~~' i ~~-~~ Board of Assessment Appeals ~~~,~~~~~ ~~~ 5 South Hanover Street ` ~~ ~~~91° `~~~ Tel: 717-243-5838 ~ ~ `~~ `~ ~ ~ ~ ~~~ ~~ ~ ~ Fax: 717-243-6441 Carlisle Pennsylvania 17013 ALLEN DISTRIBUTION IN THE COURT OF COMMON PLEA OF CUMBERLAND COUNTY, Appellant PENNSYLVANIA vs. CUMBERLAND COUNTY BOARD OF NO. 10-7335 CIVIL ASSESSMENT APPEALS, . Appellee REAL ESTATE TAX ASSESSMENT Parcel No. 50-08-0581-008 STIPULATION AND iOINT MOTION FOR AGREED ORDER ~~ ~o ,~ P AND NOW, this ,~f'-~ day o~xr6e, ~'1, it is hereby Agreed and Stipulated by and between the Appellant Allen Distribution, by its attorneys, Archer & Greiner, P.C.; and Appellee, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistan Cumberland County Solicitor for Tax Matters; and Interested Party, Borough of Carlisle, by ,Esquire Solicitor; and Interested Party, Carlisle Area School District, by James D. Flower, Jr., Esquire, Solicitor; as follows: Appellant filed a "Petition for Allowance for Appeal from the Notice of the Cumberland County Board Assessment Appeals" on November 24, 2010. The Court, by M. L. Ebert, Jr., J. entered an Order of Court on November 30, 2010 scheduling a hearing for July 8, 2011. By Order dated May 16, 201 1, the said hearing was cancelled and the matter was continued generally at the call of either party. The parties have now settled this case. 2. This assessment appeal relates to market value as of June 10, 2010, the date the appeal was originally filed before the Board of Assessment Appeals, and year 2011 taxes. The appeal emanates from. the year 2010 Cumberland County, Countywide, reassessment. Stipulation & Joint Motion for Agreed Order- ALGEN DIST. (10-7335) Page ! of 4 3. The property which is the subject of this appeal consists of a warehouse situate a~ 1700 Shearer Drive, in the Borough of Carlisle, Cumberland County, Pennsylvania. The ', warehouse is approximately 340,000 square feet. The property is further identified as Cumberland County Tax Parcel No. 50-08-0581-008. 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, 2010, is $10,030,000. 5. As a result of the year 2010 Cumberland Countywide reassessment, the predetermined ratio for the year 2010 Countywide reassessment value is 100% of year 2010 value. There is no Common Level Ratio applicable to the year 2010 Countywide reassessment value. The parties stipulate that for the year 2010 Countywide reassessment value, first applicable for taxes beginning in year 2011, the fair market value of the property is $10,030,00 and the assessment shall be $10,030,000. 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 year 2010 Countywide reassessment value of $10,030,000, and the assessment in that amount, shall be implemented beginning with year 2011 County and municipal taxes, and beginning with 2011/12 School Real Estate Taxes. The said year 2010 Countywide reassessment value of $10,030,000 shall be effective for tax years beginning on 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 appropr taxing bodies of the change in assessment, and instruct the taxing bodies to make appropriate refunds. Stipulation & Joint Motion for Agreed Order- ALLEN DIST. (10-7335) Page 2 of~4 9. Each party to this appeal shall bear its own costs. 10. The Court is requested to enter the proposed Order attached hereto. 11. The undersigned Attorneys each hereby warrant to the other, and to the parties, and to the Court, that he/she has reviewed this Settlement Stipulation with his/her client or clients and that he/she has specifically been authorized to enter into this Settlement Stipulation by his/her client or clients. Dated: Respectfully submitted, ALLEN DISTRIBUTION, Taxpayer Jef y ~. Gord ,Esquire David A. Schneider, Esquire Archer & Greiner, P.C. Attorneys for Appellant 700 Alexander Park, Suite 102 Princeton, NJ 08540 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY F CUMBERLAND By C ~/ Stephen D. iley, Esquire Assistant Cumb. Cty. Solicitor for Tax Matters Attorney for Cumberland County Board of Assessment Appeals Frey and Tiley 5 South Hanover Street Carlisle, PA 17013 Tel. No. (717) 243-5838 Supreme Court ID# 32318 Stipulation & Joint Motion for Agreed Order- ALLEN DIST. (l0-7335) Page 3 of 4 BOROUGH OF CARLISLE r ~5 ~~q,,ya,~ ,~, ,Esquire ~~acJe~~ Attorney for Borough ofd ar~l~ f , Carlisle, PA 17013 CARLISLE AREA SCHOOL DISTRICT ~~ ~ .~~~ ba es D. Flower, Jr., Esquire V Fl wer Law Offices torney for Carlisle Area School District 10 West High Street Carlisle, PA 17013 Stipulation & Joint Motion for Agreed Order- ALLEN DIST. (10-7335) Page 4 of 4 f Jf "3.. Stephen D. Tiley, Esquire Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street 'v ! 2 ~~! ~~ 13 APB 1~~ ~ ;. "L~~t~iC~L.i~rtt~ C~! . Supreme Court No. 32318 Tel: 717-243-5838 ALLEN DISTRIBUTION Appellant vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee Parcel No. 50-08-0581-008 TO THE PROTHONOTARY: :YIN THE COURT OF COMMON OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 10-7335 CIVIL REAL ESTATE TAX ASSESSMENT PRAECIPE Please enter my appearance on behalf of the Appellee, Cumberland County Board of Assessment Appeals, in the above captioned matter. ., Dated: ~ ~~'- /~" ~~?f~/.~ Respectfully submitted, Y~ Stephen TS. 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 Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Supreme Court No. 321318 Tel: 717-243-838 Fax.: 717-243- 441 ALLEN DISTRIBUTION Appellant vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee Parcel No. 50-08-0581-008 IN THE COURT OF COMMON OF CUMBERLAND COUNTY, PENNSYLVANIA NO.10-7335 CIVIL REAL ESTATE TAX ASSESSMENT 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: Jeffrey D. Gordon, Esquire ARCHER & GREINER, P.C. Attorney for Appellant 700 Alexander Park, Suite 102 Princeton, NJ 08540 Tel. No. (609)-580-3700 James D. Flower, Jr., Esquire Attorney for Carlisle Area School Dist. Attorney for Borough of Carlisle FLOWER LAW, LLC 10 West High Street Carlisle, PA 17013 Date: ~ w,~~ /.s,' ..~£~~' _ . ,~ Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 ALLEN DISTRIBUTION Appellant vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee Parcel No. 50.08-0581-008 IN THE COURT OF COMII~ON OF CUMBERLAND COUN'~Y, PENNSYLVANIA c~ ~--- • -~ NO.10-7335 CIVIL • c„ s" . -,~ r, REAL ESTATE TAX ASSESSMENT • ~' ORDER a rn t AND NOW, this 1 fj day of August, 2012, upon Stipulation and Joint Motion 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 Couhty Board Assessment Appeals, to wit: June 10, 2010, is $10,030,000. The within appeal is applicable the year 2010 Cumberland Countywide reassessment. The predetermined ratio applicable to year 2010 Cumberland Countywide reassessment is 100% of year 2010 fair market value. The Common Level Ratio is not applicable to the year 2010 Countywide reassessment. Therefore, the assessment for purposes of the year 2010 Countywide reassessment shall be $10,030,000. 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 wit law. The Cumberland County Assessment Officer shall allocate the said assessment 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. By The Court M. L. Ebert, J. cc: / David A. Schneider, Esquire, Jeffrey A. Gordon, Esquire /James D. Flower, Jr., Esquire, r Stephen D. Tiley, Esquire C~p~s wta~7c.~ zr~lG~ia /pjL~ ~:~ _,~ a -. , n-~ -..: :.,, -`-?r~ ;r ;>,