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Home My WebLink About10-7338 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. 670 Allen Road South Middleton Township No. 40-09-0527-008B 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. I? -? ?? ' c C= c? '*y -a3 a -1 r 20 pC7 ?y C • -? "o : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA 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 670 Allen Road, South Middleton Township, Parcel No. 40-09-0527-008B ("Tax oa?? ??33c Parcel"), a copy of this decision being attached hereto and made a part hereof as Exhibit "A". 2. The Tax Parcel is located in South Middleton Township, in the South Middleton School District, and in Cumberland County. 3. The Tax Parcel was initially given an assessment of $17,768,000. 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 $16,657,500 on the Tax Parcel. See Exhibit "A". 6. The Appellant is aggrieved and dissatisfied with the aforementioned action of the Board. 7. The Appellant avers that the assessment placed upon the Tax Parcel by the Board is unlawfully excessive, erroneous, discriminatory, improperly determined, based on mistakes of fact and law, does not reflect the fair market value of the parcel, and lacks uniformity with respect to other assessed real estate in the County, all (or severally) of which are contrary to the laws and Constitution of the Commonwealth of Pennsylvania. 8. The Appellant avers that the assessment of the Tax Parcel, pursuant to the applicable State Tax Equalization Board or common level ratio, is excessive. 2 9. The Appellant avers that the applicable State Tax Equalization Board or common level ratio must be applied to the current market value to arrive at the assessment of the Tax Parcel in conformity with the Uniformity Clause of the Pennsylvania Constitution, taxing statutes enacted by the General Assembly 52 P.S. § 5452.10, and Daugherty v. County of Allegheny, 920 A.2d 936 (Pa.Cmwlth. 2007), citing Downingtown Area School District v. Chester County Board of Assessment Appeals, 590 Pa. 459, 913 A.2d 194 (2006); Clifton v. Allegheny County, 969 A.2d 1197 (2009). 10. The Appellant avers that the Board's action unfairly singled out Appellant for non-uniform treatment in violation of the Pennsylvania Constitution, Article VIII, Section 1; 72 P.S. §§ 5348.1 and 5020-402; and, the Equal Protection and non- discrimination guarantees of the Federal and State Constitutions. 11. This Appeal is filed in accordance with the provisions of the laws of the Commonwealth of Pennsylvania pertaining to the filing of appeals to the Court of Common Pleas from a decision of a Board of Assessment Appeals and, in particular, the provisions of 72 P.S. §§ 5350, 5453.704, 5020-518.2 and 5020-518.1, as applicable, in order that Your Honorable Court may hold a hearing thereon and fix a just and proper assessment in accordance with the provisions of law. 12. Appellant is aggrieved by the Board's Decision and seeks hearing de novo in the Court of Common Pleas, as provided by the laws of the Commonwealth of Pennsylvania. 3 r--- 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( •? 3 a S 2 h L-6 xm? / JE FREY D. GORDON, ESQUIRE Attorney for Appellant 4 EXHIBIT "A'I l ?O Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 40000031-E5-2 ALLEN DISTRIBUTION LP C/O JEFFREY D GORDON ARCHER & GREINER, P.C. 700 ALEXANDER PARK, SUITE: 102 Cumberland County Board of PRINCETON NJ 08540 Commissioners Gary Eichelberger, Chairman Richard L. Rovegno, Vice-Chairman Barbara B. Cross, Secretary 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.: 40 - SOUTH MIDDLETON TWP School: 8 - SOUTH MIDDLETON SD Location: 670 ALLEN ROAD LOTS 1, lA a 2-1 PB 76 PG 104 Taxable Property Property Type: CW Commercial - Warehouse Parcel Identifier: 40-09-0527-008B Effective for Tax Year: 2 011 • APPEALED BOARD DECISION ASSESSED VALUE ASSESSED VALUE Land 2,972,800 2,972,800 Buildings 14, 795, 200 13, 684, 700 TOTAL 17,768,000 16,657,500 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 ALLEN DISTRIBUTION LP 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: EFFREY . GORDON Dated: 1(12 3 (d 6203348v1 JEFFREY D. GORDON I.D. #77895 ARCHER & GREINER, P.C. A Professional Corporation 700 Alexander Park, Suite 102 Princeton, NJ 08540 (609) 580-3713 Attorney for: Appellant ALLEN DISTRIBUTION, IN THE COURT OF COMMON PLEAS Appellant, CUMBERLAND COUNTY, PENNSYLVANIA VS. CIVIL ACTION LAW CUMBERLAND COUNTY BOARD OF NO. ' V -20Sp O ASSESSMENT APPEALS, PARCEL NO. 40-09-0527-008B Appellee. ENTRY OF APPEARANCE TO THE PROTHONOTARY: Please enter my appearance on behalf of Allen Distribution, Appellant, in the above-captioned matter. DATE : / ?l Ao_ 6203348v1 ALLEN DISTRIBUTION a n zrn 0 c cnf- N =O yC -1 ? CD -?n rn? rn -urn M oQ = *In O? -^irn JEFFREY D. GORDON I.D. #77895 ARCHER & GREINER, P.C. 700 Alexander Park, Suite 102 Princeton, NJ 08540 (609) 580-3700 Appeal of: ALLEN DISTRIBUTION, Appellant, V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee PARCEL ADDRESS and NO. 670 Allen Road South Middleton Township No. 40-09-0527-008B Attorney for: Appellant IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, : PENNSYLVANIA CIVIL ACTION - LAW CERTIFICATE OF SERVICE NO. 10-7338 C= o -?, - o =rn :;u - CD -Wc rnr -orn us r -t c.,) a m o ? MW C:) -n 1 o _ 3 C) C rv D 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 South Middleton School District 4 Forge Road Boiling Springs, PA 17007 Philip H. Spare, Esq. Stock and Leader Susquehanna Commerce Center East 221 West Philadelphia Street - Suite E600 York, PA 17401-2994 Board of Supervisors South Middleton Township 520 Park Drive Boiling Springs, PA 17007 Richard P. Mislitsky, Esq. 1 West High Street - Suite 208 P.O. Box 1290 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. Date: ?? ?-"1 tG J frey D. Gordon, Esq. Archer & Greiner, P.C. 700 Alexander Park, Suite 102 Princeton, NJ 08540 I.D. #77895 (609) 580-3700 6213728v1 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-) o -° rn Co :X-41 ? rn -NCB r ?o " 5c= E5 0 C --i N b -C CO z, 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, Jeffrey D. Gordon, Esquire Attorney for Petitioner tephen Tiley, Esquire For Cumberland County bas ??s r-m-?,t LiL