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HomeMy WebLinkAbout10-7738IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CNIL ACTION -LAW IN RE: No. 1 V ,~7~v APPEAL OF EXETER SALEM CHURCH LP FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-20-1838-026 Real Estate Tax Assessment Appel , ,~ MUNICIPALITY: HAMPDEN e 'L7 ~ , ,~ ° ~ --~ SCHOOL DISTRICT: CUMBERLAND VALLEY ~~ ~ o ~ r` rn ^~ r ~ _ ' r ~ ~4 ASSESSMENT FOR THE YEAR 2011 ~ ` ~ ° ~ ~ ~c' -~ ~ ° ~"' ~ PROPERTY OF EXETER SALEM CHURCH LP = :>~ N ~ q~ . .~ ~~-i PETITION FOR REVIEW M'~ OF COMMERCIAL REAL PROPERTY ASSESSMENT TO THE HONORABLE JUDGES OF SAID COURT: 1. The petitioner is EXETER SALEM CHURCH LP; duly authorized to transact business in Pennsylvania with a place of business located at 300-350 Salem Church Road, HAMPDEN, CUMBERLAND COUNTY, Pennsylvania. 2. The respondent is the Cumberland County Board of Assessment Appeals whose address is: Cumberland County Board of Assessment Appeals, Old Courthouse, 1 Courthouse Square, Carlisle, PA 17013. 3. The petitioner is the owner of property located at 300-350 Salem Church Road, HAMPDEN, CUMBERLAND COUNTY, which is identified for local real estate tax purposes as Parcel No. 10-20-1838- 026 (hereinafter referred to as "Premises). 4. The County of Cumberland, the municipality of Hampden,. and the Cumberland Valley School District are the taxing bodies interested in the taxable status of the Premises. 5. Sometime in 2010, the petitioner was informed that the assessment of the premises for local real estate tax purposes was fixed for the 2011 tax year at $23,998,400. ~~•~ a~k.~ I l~~`f ~~as~as33 6. The petitioner filed notice of its intention to appeal this assessment to the Cumberland County Board of Assessment Appeals ("Board") and a Hearing was held in October, 2010. 7. The petitioner was informed that the Board made no change to the assessment of $23,998,400. (See Exhibit "A" annexed hereto.) 8. The assessment for the premises as fixed by the Board is excessive, improper, unjust and contrary to law for the following reasons: (a) The assessment is based in whole or in part upon an appraisal that does not represent the actual value of the premises; (b) The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied by the taxing authority; (c) The assessment lacks uniformity; (d) The assessment is discriminatory; (e) The assessment is otherwise unjust and inequitable. WHEREFORE, the petitioner requests that the Court review and reduce the assessment for the premises fixed for the taxable year 2011 and make such other orders and decrees with respect thereto as shall be just and proper. JE D F. AN ATTORNEY FOR PETITIONER ATTORNEY ID. NO. 60898 605 NORTH BROAD STREET LANSDALE, PENNSYLVANIA 19446 DATED: November 23, 20Q? (215) 362-7772 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA CIVIL ACTION -LAW IN RE: APPEAL OF EXETER SALEM CHURCH LP FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-20-1838-026 MUNICIPALITY: HAMPDEN SCHOOL DISTRICT: CUMBERLAND VALLEY ASSESSMENT FOR THE YEAR 2011 PROPERTY OF EXETER SALEM CHURCH LP No. CERTIFICATION OF VERIFICATION 1. I, Jerrold F. Janata, am an Attorney-at-Law of the Commonwealth of Pennsylvania and have been retained to represent the petitioner, EXETER SALEM CHURCH LP, in the within cause of action. 2. I have been authorized to file this petition on behalf of the petitioner. 3. This Certification of Verification is not executed by an officer of the petitioner because the verification could not be obtained within the time prescribed to effect its appeal by statute and rules of the Court. 4. I am familiar with all of the facts contained in this petition. 5. I certify that all of the facts set forth in this Petition are true and correct to the best of my knowledge and belief. I further certify that if any of the foregoing statements are willfully incorrect, I am subject to penalties as stated in the Pennsylvania Crimes Code, 18 PA.C.S. 4904, relating to unsworn falsification to authorities. JE OLD F. A ATTORNEY FOR PETITIONER ATTORNEY ID. N0.60898 605 NORTH BROAD STREET LANSDALE, PENNSYLVANIA 19446 DATED: November 23, 2QQ!7 (21 S) 362-7772 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CIVIL ACTION -LAW IN RE: APPEAL OF EXETER SALEM CHURCH LP FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 10-20-1838-026 MUNICIPALITY: HAMPDEN SCHOOL DISTRICT: CUMBERLAND VALLEY ASSESSMENT FOR THE YEAR 2011 PROPERTY OF EXETER SALEM CHURCH LP NOTICE OF APPEARANCE PLEASE, enter the appearance of JERROLD F. JANATA Attorney at Law Attorney Id. No. 60898 605 North Broad Street Lansdale, Pennsylvania 19446 (215) 362-7772 No. as attorney for the petitioner, EXETER SALEM CHURCH LP, in the above captioned action. Please direct any and all correspondence and/or communications to said attorney at the address and/or telephone number set forth above. Yours, etc., ~t C~ JE F. JAN T • 'Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 10005757-F3-2 EXETER SALEM CHURCH LP C/O JERROLD F. JANATA PROPERTY ADMINISTRATOR 110 PLEASANT AVENUE UPPER SADDLE RIVER NJ 07458 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 DE:iSIC7N NC)T1C1=~ ~:UMBERLAND CODNT`a~ BOARD C?F ASSESSMENT APPEALS j 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.: 10 - HAMPDEN TOWNSHIP School: 4 - CUMBERLAND VALLEY 3D Location: 300 SALEM CHURCH ROAD & 350 SALEM CHURCH ROAD LOT 4 PH 37 PG 1 Taxable Property Property Type: CW Co~nercial - Warehouse Parcel Identifier: 10 - 2 0 -18 3 8- 0 2 6. Effective for Tax Year: 2 011 APPEALED BOARD DECISION ASSESSED VALUE ASSESSED VALUE Land 5,445,000 5,445,000 Buildings 18, 553, 400 18, 553, 400 TOTAL 23,998,400 23,998,400 Land NOT NOT Buildings APPLICABLE APPLICABLE TOTAL Tax Status Taxable Taxable Clean and Green Status DECISION: Denied - No Change. As of October 21,._20.10, 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 EXETER SALEM CHURCH LP IN RE: APPEAL OF EXETER SALEM IN THE COURT OF COMMON PLEAS OF CHURCH LP FROM THE CUMBERLAND COUNTY, PENNSYLVANIA CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS 10-7738 CIVIL TERM ORDER OF COURT AND NOW, this day of December, 2010, a hearing on the within appeal by Exeter Salem Church LP from the Cumberland County Board of Assessment Appeals shall commence at 1:30 p.m., Friday, March 11, 2011, in Courtroom Number 5, Cumberland County Courthouse, Carlisle, Pennsylvania. By the Court, Albert H. Masland, J. Jerrold F. Janata, Esquire /Stephen Tiley, Esquire "'Edward Schorpp, Esquire /Cumberland Valley School District '" Hampden Township :saa Cod aja1110 DO ?? ; cr. Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street IN RE: APPEAL OF EXETER S CHURCH LP FROM THE CUME COUNTY BOARD OF ASSESSI APPEALS Parcel No. 10-20-1838-026 AND NOW comes the Assessment Appeals and Assistant Cumberland Cc Supreme Court I.D. No.32318 Tel: 717-243-5838 Fax: 717-243-6441 ALEM IN THE COURT OF COMMON ERLAND PLEAS OF CUMBERLAND RENT COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 10-7738 CIVIL REAL ESTATE TAX ASSESSMENT APPEAL TO CANCEL HEARING AND H AND DISMISS APPEAL Zespondent/Movant, Cumberland County Bold nty of Cumberland, by Stephen D. Tiley, Esquire, Solicitor for Tax Matters, and files this Motion to Cancel Hearing and Quash a d Dismiss the "Petition for Review of Commercial Real Property Assessment," which the following is a statement: 1. Movant is the Cumberland County Board of Assessment Appeals and County of Cumberland, P nnsylvania, Respondent in the above captioned action. 2. Petitioner is warehouse property situate Cumberland County, Penn: no.: 10-20-1838-026. Petit Taxpayer. er Salem Church L.P., which is the owner of a Salem Church Road, Hampden Township, ania, and known as Cumberland County tax parcel is sometimes referred to herein as the Respondent's Motion to Cancel Hearin* and Quash and Dismiss Appeal I 3. Taxpayer filed a reassessment value. By notic notified that that the appeal the mailing date of the notice, Commercial Real Property A: denial of the appeal is appeal of its year 2010 Countywide mailed October 27, 2010, the Taxpayer was denied. On December 16, 2010, 40 days after ie Taxpayer filed a "Petition for Review of ;ssment." A copy of the notice of the Board's to the said petition as Exhibit "A." 4. The Rules of Civil Procedure do not apply to assessment appeals unless the County has adopted a local rule making the Rules of Civil Procedure so applicable. Cumberland County has not adopted such a local Rule. Expressway 95 Business Center, LP v. Bucks County Board of Assessment, 921 A. 2d 70 (Pa. Cmwlth. 2007) nd Appeal of the Borough of Churchill, 525 Pa. 80, 575 A.2d 550 (1990). 5. This motion is fill d to quash and dismiss the Taxpayer's Petition as untimely filed, and as a prelim nary objection by analogy to Pa.R.C.P. 1028 and C.C.R.P. 1028, as the Court lacks jurisdiction over the subject matter of the action. 6. Appeals to the the Board of Assessment Eighth Class County Asses: Judicial Code, 42 Pa.C.S. § 7. Appeals to Co Assessment Appeals must to from which the appeal was to Pa.C.S. §5571(b). of Common Pleas from an adverse decision of are allowed by section 704 of The Fourth to Law. 72 P.S. §5453.704. See also the and the Local Agency Law 2 Pa.C.S. §752. from an adverse decision of the Board of filed within 30 days after the entry of the order . Section 5571(b) of the Judicial Code. 42 Respondent's Motion to Cancel Hearin and Quash and Dismiss Appeal 2 8. The case Wilson Townhouses v. Berks County Board of Assessment Appeals, 535 A.2d 1226 (Pa. Cmwlth. 1988), app. Denied, 548 A.2d 259 (Pa. 1988) summarized the law as follows: i ... Whether an appeal i timely filed is a jurisdictional question that cannot be waived, and it may a raised at any stage of the proceedings by any party, or a court may r ise it sua sponte. The law generally is that an appeal from a decision of a tax assessment board m0 t be filed within thirty days after the entry of the board's order. If the order is served by mail, the date of mailing is deemed to be the date of entry Of the order. Id. at p. 1227. Citations om 9. A notice of the clearly indicates the mailing d states that Taxpayer can al notice, is sufficient to begin Absent a showing of extraordi coercion, the appeal deadline Luzeme County Board of Ass 1996), appeal denied 685 A.2 10. The Decision N "A" to Taxpayer's Petition, cle and that: "This is your final n ision of the Board of Assessment Appeals which , states that it is the Taxpayer's final notice, and the decision within 30 days of the date of the running of the 30 day period for filing an appeal. ary circumstances involving fraud, duress or till not be extended. Wilkes-Barre Holiday Inn v. ;sment Appeals, 674 A.2d 1181 (Pa. Cmwlth. 548, 546 Pa. 670 (1996). given to the Taxpayer, and attached as Exhibit states the mailing date of October 27, 2010 . If you are not satisfied with this decision, you may appeal to the Cumberlan County Court of Common Pleas within 30 days from the date of this notice." 11. The Courtlacks ubject matter jurisdiction to hear this appeal as the appeal was not timely file . The appeal should be quashed and the Petition dismissed. Respondent's Motion to Cancel Hearin* and Quash and Dismiss Appeal 3 12. The Court has s heduled a hearing for March 11, 2011. Movant requests that the hearing be c ntinued generally until the Motion to Quash and Dismiss can be resolved. i 13. On March 4, 2010 and March 7, 2010, Movant attempted to reach counsel for the Taxpayer to a k that Taxpayer agree to withdraw the Petition, or failing that, concur in this Moti n. Counsel for Movant was unable to reach Jerrold F. Janata, Esquire, coOsel for Taxpayer. However, Movant has had an email exchange with Mike Hazen, Esquire, an attorney working with Jerrold F. Janata, and with whom Counsel for Movant has worked concerning other cases of Jerrold F. Janata. Attorney Mike Hazen provided an email that stated that he concurred in the Motion. Given the nature of the Motion, counsel for Movant replied by email, and then by telephone, that he desired an email specifically stating concurrence in the Mo ion to Quash and Dismiss, and confirmation that Attorney Hazen could speak for Attorney Janata with regard to that. Counsel for Movant has not received a response. Therefore, counsel for Movant believes that counsel for the Taxpayer does concur in the Motion to cancel the March 11, 2011 hearing and continue th matter generally, but assumes for the time being that Taxpayer does not conc r in the Motion to Quash and Dismiss. Dated: /? Respectfully submitted, Step en . 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 Respondent's Motion to Cancel Hearin and Quash and Dismiss Appeal 4 IN RE: APPEAL OF EXETER CHURCH LP FROM THE CUM COUNTY BOARD OF ASSES APPEALS Parcel No. 10-20-1838-026 ALEM IN THE COURT OF COMMON !ERLAND PLEAS OF CUMBERLAND RENT COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 10-7738 CIVIL . REAL ESTATE TAX : ASSESSMENT APPEAL FICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Motion to Cancel Hearing and Quash and Dismiss and the Praecipe to Enter Appearance by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to counsel listed below, and also emailed the same to the Petitioner at the addresses indicated: F Keith O. Brenneman, Esquire Attorney for Hampden Townsl Snelbaker and Brenneman 44 West Main Street Mechanicsburg, PA 17055 Date: _?A/" )Id F. Janata, Esquire mey for Petitioner North Broad Street Wale, PA 19446 (215) 362-9288 iil: Mike Hazen <mhazen(&-*anatalaw.com> Jerrold F. Janata <JJanata(c-ianatalaw.com> Jerry R. Duffle, Esquire Attorney for Cumberland Valley School District P.O. Box 109 301 Market Street Lemoyne, PA 17043-1019 Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 IN RE: APPEAL OF EXETER ALEM CHURCH LP FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 10-7738 CIVIL REAL ESTATE TAX Parcel No. 10-20-1838-026 ASSESSMENT APPEAL r"-? PRAECIPE w ?k TO THE PROTHONOTARY: Please enter my appeara a on behalf of the Respondent, Cumberland County Board of Assessment Appeals, d Cumberland County, in the above captioned matter. Dated: Respectfully submitted, l By- j't' 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 s Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street IN RE: APPEAL OF EXETER SA CHURCH LP FROM THE CUMB COUNTY BOARD OF ASSESSII APPEALS Parcel No. 10-20-1838-026 AND NOW this consideration of the Respond Dismiss, the hearing schedu Supreme Court I.D. No.32318 Tel: 717-243-5838 ?LEM IN THE COURT OF COMMON ERLAND PLEAS OF CUMBERLAND IENT COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 10-7738 CIVIL REAL ESTATE TAX ASSESSMENT APPEAL ORDER day of March, 2011, upon is Motion to Cancel Hearing and Quash and for March 11, 2011 is cancelled and the matter is continued generally pending disposition of the Respondent's Motion to quash the appeal and dismiss the By the Court, SDT/mm Stephen D. Tiley Esquire ? Jerrold F. Janata, Esquire Albert H. asland, 70 3IIO?l10 - c ? Respondent's Motion to Cancel Hea+9 and Quash and Dismiss Appeal 1 F ILFI,'-'0517~ It 4011 Ede°.R I I AID c; 12 Stephen D. Tiley, Esquire '1.1M6EI L?; t"j" Supreme Court I.D. No.32318 Attorney for Cumberland County N S Y 1 0r`;-?. Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax: 717-243-6441 IN RE: APPEAL OF EXETER SALEM . IN THE COURT OF COMMON CHURCH LP FROM THE CUMBERLAND PLEAS OF CUMBERLAND COUNTY BOARD OF ASSESSMENT COUNTY, PENNSYLVANIA APPEALS CIVIL ACTION - LAW NO. 10-7738 CIVIL REAL ESTATE TAX Parcel No. 10-20-1838-026 ASSESSMENT APPEAL MOTION TO QUASH AND DISMISS APPEAL AND NOW comes the Respondent/Movant, Cumberland County Board of Assessment Appeals and County of Cumberland, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Motion to Quash and Dismiss the "Petition for Review of Commercial Real Property Assessment," of which the following is a statement: 1. Movant is the Cumberland County Board of Assessment Appeals and County of Cumberland, Pennsylvania, Respondent in the above captioned action. 2. On March 9, 2011 Movant filed a "Motion to Cancel Hearing and Quash and Dismiss Appeal." At paragraph 13 of that motion Movant represented that Petitioner had concurred in the general continuance of the hearing date, but that since Movant had not been able to confirm that Petitioner was in concurrence with the motion to quash and dismiss, the Movant assumed that Petition did not so concur. Respondent's Motion to Quash and Dismiss Appeal I 3. Movant has now received confirmation from Petitioner that it concurs with the motion to quash the appeal and dismiss the Petition. WHEREFORE, Movant, Cumberland County Board of Assessment Appeals and County of Cumberland, Pennsylvania, Respondent in the above captioned action, prays Your Honorable Court for an Order quashing the appeal and dismissing the Complaint. Dated:t i-; 'XI/ Respectfully submitted, By ? . ? ? ;4 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 Respondent's Motion to Quash and Dismiss Appeal 2 IN RE: APPEAL OF EXETER SALEM IN THE COURT OF COMMON CHURCH LP FROM THE CUMBERLAND PLEAS OF CUMBERLAND COUNTY BOARD OF ASSESSMENT COUNTY, PENNSYLVANIA APPEALS CIVIL ACTION - LAW NO. 10-7738 CIVIL REAL ESTATE TAX Parcel No. 10-20-1838-026 ASSESSMENT APPEAL CERTIFICATE OF SERVICE . I hereby certify that I served a true and correct copy of the foregoing Motion to Quash and Dismiss by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to counsel listed below, and also emailed the same to the Petitioner at the addresses indicated: Jerrold F. Janata, Esquire Attorney for Petitioner 605 North Broad Street Lansdale, PA 19446 Fax: (215) 362-9288 Email: Mike Hazen <mhazen0_ianatalaw.com> Jerrold F. Janata <JJanata(cc_ianatalaw.com> Keith O. Brenneman, Esquire Attorney for Hampden Township Snelbaker and Brenneman 44 West Main Street Mechanicsburg, PA 17055 Jerry R. Duffie, Esquire Attorney for Cumberland Valley School District P.O. Box 109 301 Market Street Lemoyne, PA 17043-1019 Date: Stephe D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 IN RE: APPEAL OF EXETER SALEM IN THE COURT OF COMMON PLEAS OF CHURCH LP FROM THE CUMBERLAND COUNTY, PENNSYLVANIA CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS PARCEL NO. 10-20-1838-026 : 10-7738 CIVIL TERM ORDER OF COURT AND NOW, this day of March, 2011, upon motion of Cumberland County Board of Assessment Appeals and County of Cumberland, to quash and dismiss appeal, and with the concurrence of petitioner, the appeal IS QUASHED and the complaint IS DISMISSED. By the Court, /Stephen D. Tiley, Esquire 5 S. Hanover Street Carlisle, PA 17013 For Cumberland County Board of Assessment Appeals ? Jerrold F. Janata, Esquire 605 North Broad Street Lansdale, PA 19446 For Petitioner ,Keith O. Brenneman, Esquire 44 West Main Street Mechanicsburg, PA 17055 For Hampden Township Albert H. Masland, J. ?$I )0 It 31 iot6 /Jerry R. Duffie, Esquire PO Box 109 301 Market Street Lemoyne, PA 17043 For Cumberland Valley School District :saa E? zx? F?