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HomeMy WebLinkAbout11-3395L EROY E. BUNNING, JR. and : IN THE COURT OF COMMON PLEAS OF LINDA H. BUNNING, individually: CUMBERLAND COUNTY, PENNSYLVANIA And as Members of C= BENCHFIELD FARMS LLC -vW Petitioners =rn = z -0 ;V 'Orn VS. CIVIL ACTION -LAW E „ i :;at:; ?' 33ti S -C - ° e, OF 2011 CUMBERLAND COUNTY NO. BOARD OF ASSESSMENT z ca ern APPEALS, CUMBERLAND COUNTY, LOWER MIFFLIN -< co - TOWNSHIP, and UPPER MIFFLIN TOWNSHIP And BIG SPRING SCHOOL DISTRICT PETITION FOR APPEAL FROM THE DFECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS COME NOW, Leroy E. Bunning, Jr. and Linda H. Bunning individually and as Members of Bench Field Farms LLC, by and through their counsel, Sally J. Winder, Esq. and file this Petition for Appeal from the Assessment of the Board of Assessment Appeals for Cumberland County, and in support thereof avers as follows: 1. Leroy E. Bunning, Jr. and Linda H. Bunning, individually and as members of Benchfield Farms LLC ("Petitioners") are sui juris adult individuals with a mailing address of 193 Conifer Road, Newville, Pennsylvania 17241. 2. Petitioners are the owners of two parcels of real estate together with all improvements, collectively identified as "Premises" and being specifically identified as follows: a. Parcel No. 15-06-0035-003a 193 Conifer Road approx. 15.20 acres b. Parcel No. 44-07-0487-026 368 Gameland Road approx. 66.25 acres 3. Respondent, Board of Assessment Appeals of Cumberland County (`Board") is a board for assessment and revision of real assessment taxes within the general assessment law of the Commonwealth of Pennsylvania. 4. The Premises are entirely located within the boundaries of Cumberland County, Lower Mifflin Township as to 193 Conifer Road, and Upper Mifflin Township as to 368 pct ???? c-? 11 MI ;673q,4 Gameland Road, and the Big Spring School District. A true and correct copy of the Petition will be served upon the municipalities and school district forthwith. 5. For purposes of the 2011 tax year, the Board assessed the Premises as follows: a. Parcel No.15-06-0035-003a Land and buildings Total 315,000 b. Parcel No. 44-07-0487-026 Land 310,000 Bldgs 152,800 Total 462,800 6. Petitioner filed timely appeals from the above-stated assessments with the Board of Assessment Appeals. 7. On March 3, 2011, the Board issued decisions making a partial reduction in the tax assessment for one of the parcels comprising the Premises, namely 193 Conifer Road; the other parcel, 368 Gameland Road was not changed from the existing assessment. 8. Petitioners aver that the decisions are improper, unsatisfactory, and unlawful for one or more of the following reasons: a. The assessments on Petitioners' properties are substantially higher than assessments of comparable properties in the taxing district. b. The assessments are based upon an erroneous determination of the fair market value, particularly as it concerns Petitioners' properties. c. The value determination by the Board violates the Equal Protection Clause of the 14rh Amendment to the United States Constitution. d. The impact of the assessments under appeal bears unequally on the Petitioners when compared to assessments of properties of the same class. e. When related to assessments of similarly situated property owners, the assessments of the parcels comprising the Premises are arbitrary and capricious. f. The assessments violate the Uniformity Clause of the Pennsylvania Constitution. g. The assessments violate the required equality of the treatment guaranteed by Pennsylvania Statutory and Constitutional Law. h. The assessments are based in whole or in part upon appraisals and comparable sales that do not represent the actual fair market value of the properties. 1) i. The ratio of assessed value to actual fair market value applied in making the assessments is in excess of the ratio applied throughout the taxing district. j. The assessments as determined by the Board do not reflect the current fair market value of the properties as multiplied by the state mandated common level ratio and decided by the State Tax Equalization Board. k. The assessments lack uniformity. 1. The assessments are discriminatory. m. The assessments are otherwise unjust and inequitable 9. The fair market values of the properties comprising the Premises are as follows: a. Parcel No. 15-06-0035-003a $250,000.00 b. Parcel No. 44-07-0487-026 $400,000.00 WHEREFORE, Petitioners request this Honorable Court to reverse the decisions of the Cumberland County Board of Assessment Appeals, reduce the assessments on the properties comprising the Premises to their fair market value and thereafter make all necessary orders and decree to effectuate said Decisions. Respectfully submitted, aj??'^ Sally J. finder, Esquire Attorney for Petitioners 221 Doubling Gap Road PO Box 341 Newville, PA 17241 (717) 776-6656 VERIFICATION I, Leroy E. Bunning, Jr., verify that I am a property owner both individually and as Member of Benchfield Farms LLC, and Petitioner herein, that the facts set forth in the foregoing Petition are true and correct, to the best of my knowledge, information, and belief. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S.A. section 4904 relating to unsworn verification to authorities. Dated: April 1, 2011 Leroy E. Bunning, Jr. l LEROY E. BUNNING, JR. and : IN THE COURT OF COMMON PLEAS OF LINDA H. BUNNING, individually: CUMBERLAND COUNTY, PENNSYLVANIA And as Members of BENCHFIELD FARMS LLC Petitioners _ VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, LOWER MIFFLIN TOWNSHIP, and UPPER MIFFLIN TOWNSHIP And BIG SPRING SCHOOL DISTRICT CIVIL ACTION -LAW . NO. 33`95'OF 2011 jci iYIY- z % rv; i ca`; -< t, a C-? -? C:) :z C) CD ORDER OF COURT AND NOW, this 1-5- day of , 2011, upon consideration of the within Petition for Appeal and motion, of Sally J. Winder, a hearing on the within Petition is scheduled for the 17 day of -P%--e- I ?_D , at 1,76- A.m., o'clock prevailing time, in Courtroom 3, Fourth Floor, Cumberland County Court House, One Courthouse Square, Carlisle, Pennsylvania. /Sally J. Winder For Petitioner Steve Tiley, Esq. Board of Assmnt Appeals the Court, J. Ip 1- C0P 469,1 orb 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 LEROY E. BUNNING, JR., and IN THE COURT OF COMMON PLEAS LINDA H. BUNNING, individually . OF CUMBERLAND COUNTY, And as Members of PENNSYLVANIA BENCHFIELD FARMS LLC Petitioners C", N = ^ P --j =rn r= v. CIVIL ACTION - LAW ?? N -0m -<> CO CD CUMBERLAND COUNTY BOARD OF NO. 11-3395 p ASSESSMENT APPEALS, CUMBERLAND . Z: 7=, COUNTY, LOWER MIFFLIN TOWNSHIP : s- CZ)M And BIG SPRING SCHOOL DISTRICT Respondent ASSESSMENT APPEAL Parcel Nos.: 15-06-0035-003A 44-07-0487-026 TO THE PROTHONOTARY: PRAECIPE Please enter my appearance on behalf of the Respondent, Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: o?a,' Respectfully submitted, 4.2? BY ., 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.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 LEROY E. BUNNING, JR., and : IN THE COURT OF COMMON PLEAS LINDA H. BUNNING, individually . OF CUMBERLAND COUNTY, And as Members of . PENNSYLVANIA BENCHFIELD FARMS LLC 7 Petitioners = -+ rn ? XM mm s. -a -n ? r- V• CIVIL ACTION - LAW r- ? ?o r--= -?n CUMBERLAND COUNTY BOARD OF NO 11-3395 xy = -? -+? . ASSESSMENT APPEALS, CUMBERLAND Z:i COUNTY, LOWER MIFFLIN TOWNSHIP And BIG SPRING SCHOOL DISTRICT . Respondent Parcel Nos.: 15-06-0035-003A 44-07-0487-026 ASSESSMENT APPEAL ANSWER AND NOW, comes the, 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 from the Decision of the Cumberland County Board of Assessment Appeals," of which the following is statement: 1. Admitted. 2. Admitted. Except that Petitioners Leroy E. Bunning, Jr., and Linda H. Bunning, alone, are the owners of Parcel No. 15-06-0035-003A, and Petitioner Benchfield Farms LLC, alone, is the owner of Parcel No. 44-07-0487-026. 3. Admitted. Except that the Board is a "Board of Assessment Appeals" as described in the Consolidated County Assessment Law (53 Pa. C.S.A. §8801, et. seq. which is Answer - Bunning & Benchfield Farms LLC Page I of 1 the successor statute to the General County Assessment Law and the Fourth to Eighth Class County Assessment Law. 4. Admitted. Denied in part. The averments of this paragraph are admitted so far as the location of the properties is concerned. It is denied that the municipalities and school districts have been served with this action as an averment of fact which is outside the knowledge of the Respondent, Cumberland County Board of Assessment Appeals. County of Cumberland has not been served and no Certificate of Service has been filed. 5. Admitted in part. Denied in part. For the 2011 tax year, as a result of the 2010 Countywide reassessment, the assessment of Parcel ending 003A was fixed at a total assessment of $409,500. At as Board of Assessment Appeals hearing, the Assessment Office recommended a reduction to $325,000 and the Board of Assessment Appeals reduced the assessment to $315,000. The within appeal to Court is de novo and therefore the Board decision is not relevant to the Court's determination of value and the assessment appealed for parcel ending 003A is $409,500. The Board of Assessment Appeals declined to reduce the value of Parcel ending 026 and therefore its assessment remained at $462,800, being that fixed by the year 2010 Countywide reassessment. 6. Admitted in part. Denied in part. Taxpayer filed appeals on April 14, 2011, the appeals were not timely filed pursuant to the Countywide reassessment notices, which were issued on March 1, 2010 for these properties, and required any appeals to be filed within 40- days. The fortieth day following the mailing of the notices was Saturday, April 10, 2010. The appeal deadline pursuant to the reassessment notice was, therefore, Monday, April 12, 2010. Although taxpayer dated their appeal forms on that date, they were not actually filed until April 14, 2010. The appeals were not, therefore, effective for the tax year 2011. However, the appeals are effective for the 2012 tax year as an appeal filed on or before September 1, 2011. 7. Factually admitted, but irrelevant to this proceeding. See paragraph 5 of this Answer. Answer - Bunning & Benchfield Farms LLC Page 2 of 2 8. Denied. The averments of this paragraph, and each of its sub-lettered paragraphs, set forth conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded. By way of further Answer, the common level ratio is not applicable to the year 2010 Countywide reassessment values, but rather the assessment is derived by multiplying the pre- determined ratio of 100%, times the fair market value. 9. Denied. The averments of this paragraph, and each of its sub-lettered paragraphs set forth conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded. To the extent that this paragraph avers facts, those facts are unsupported as to the fair market value of the property, and strict proof at trial is demanded. By way of further Answer, the Respondent, Cumberland County Board of Assessment Appeals, will show that the actual fair market value of the properties is in excess of that set forth in paragraph 9 of the Petition. 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 properties, in such amount as the Court may deem just and proper. Dated: 2, F, , ??&V // Respectfully submitted, By R 7? 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 Answer - Bunning & Benchfield Farms LLC Page 3 of 3 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: .7&011 essor Answer - Bunning & Benchfield Farms LLC Page 4 of 4 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 LEROY E. BUNNING, JR., and : IN THE COURT OF COMMON PLEAS LINDA H. BUNNING, individually . OF CUMBERLAND COUNTY, And as Members of . PENNSYLVANIA BENCHFIELD FARMS LLC Petitioners V. : CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 11-3395 ASSESSMENT APPEALS, CUMBERLAND : COUNTY, LOWER MIFFLIN TOWNSHIP And BIG SPRING SCHOOL DISTRICT Respondent : ASSESSMENT APPEAL Parcel No.: 15-06-0035-003A 44-07-0487-026 CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer and Praecipe to Enter Appearance by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Sally J. Winder, Esquire Attorney for Petitioner 221 Doubling Gap Road P.O. Box 341 Newville, PA 17241 Marcus A. McKnight, III, Esquire Solicitor for Lower Mifflin Township 60 West Pomfret Street Carlisle, PA 17013 Sean M. Shultz, Esquire Solicitor for Upper Mifflin Township 4 Irvine Row Carlisle, PA 17013 Dater -2,P 02©e Philip H. Spare, Esquire Solicitor for Big Spring School District 221 W. Philadelphia Street, Suite E-600 York, PA 17401-2994 S ephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 LEROY E. SUNNING, JR. and : IN THE COURT OF COMMON PLEAS OF LINDA H. BUNNING, individually: CUMBERLAND COUNTY, PENNSYLVANIA And as Members of BENCHFIELD FARMS LLC Petitioners VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, LOWER MIFFLIN TOWNSHIP, and UPPER MIFFLIN TOWNSHIP And BIG SPRING SCHOOL DISTRICT CIVIL ACTION -LAW NO. 1 f -3? j?OR-N11 rncv s z--? . te w - d r ? . :> c z MOTION FOR CONTINUANCE Come now the Petitioners, Leroy E. Bunning, Jr. and Linda H. Bunning, individually and as Members of Benchfield Farms LLC, by and through their counsel, Sally J. Winder, Esquire and does request the following: 1. Hearing on the above-captioned Petition for Appeal is presently scheduled for June 17, 2011 at 9:15 a.m. before Judge Guido. 2. Petitioners request a continuance of the hearing as scheduled as it conflicts with their present schedule. 3. Counsel for the Board of Assessment Appeals, Stephen D. Tiley, Esquire is not opposed to rescheduling of the hearing in this matter. WHEREFORE, Petitioners request this Honorable Court enter an Order continuing and rescheduling the hearing previously set for June 17, 2011. Date: May 2, 2011 Respectfully submitted, - 9k, C' I Sally J. Psq. Att orney or Petitioners 221 Doubling Gap Road P.O. Box 341 Newville, PA 17241 (717) 776-6656 1 LEROY E. BUNNING, JR. and : IN THE COURT OF COMMON PLEAS OF LINDA H. BUNNING, individually: CUMBERLAND COUNTY, PENNSYLVANIA And as Members of BENCHFIELD FARMS LLC Petitioners VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, LOWER MIFFLIN TOWNSHIP, and UPPER MIFFLIN TOWNSHIP And BIG SPRING SCHOOL DISTRICT CIVIL ACTION -LAW NO. l I'5s OF?BI? -° ' M ? M-- - r- r . c-'n 7-, ?. ; CD ORDER OF COURT AND NOW, this 4 k* day of 2011, upon consideration of the within Motion for Continuance of Sally J. Winder, a hearing on the within Petition is rescheduled for the 440dav, of Z O l at ?,j ?A• m., o'clock prevailing time, in Courtroom -3, Fourth Floor, Cumberland County Court House, One Courthouse Square, Carlisle, Pennsylvania By e Court, Sally J. Winder For Petitioner Steve Tiley, Esq. Board of Assmnt Appeals J. 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 1701 Fax: 717-243-6441 LEROY E. BUNNING, JR., and : IN THE COURT OF COMMON PLEAS LINDA H. BUNNING, individually . OF CUMBERLAND COUNTY, And as Members of . PENNSYLVANIA BENCHFIELD FARMS LLC Petitioners V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND : COUNTY, LOWER MIFFLIN TOWNSHIP And BIG SPRING SCHOOL DISTRICT Respondent Parcel Nos.: 15-06-0035-003A 44-07-0487-026 CIVIL ACTION - LAW NO. 11-3395 M - rn v rn 6 -? CJ -BCD ?p -{O C') ?, ASSESSMENT APPEAL- r`' SPECIAL DISCOVERY ORDER AND NOW, this tA day of September, 2011, it is DECREED and co"it ORD4E D that Petiu' l,?y Sbe 2011, provide of the _ erla of ee Mme- S 80 Septembe4l 2011. ??o Yi alb A /? tt -Ls D7 r Ae. ?e? ~-7Aar RAZZ fo Cats" Boa ierrr??+ dads .S-11 Em9-r7 rA6a SDT/tl 3 Edward E. Guido, J. 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 1701 Fax: 717-243-6441 LEROY E. BUNNING, JR., and : IN THE COURT OF COMMON PLEAS LINDA H. BUNNING, individually : OF CUMBERLAND COUNTY, And as Members of : PENNSYLVANIA BENCHFIELD FARMS LLC Petitioners zrn C.") V. CIVIL ACTION - LAW C.4 , CUMBERLAND COUNTY BOARD OF NO. 11-3395 -0 ° ASSESSMENT APPEALS, CUMBERLAND : :3E COUNTY, LOWER MIFFLIN TOWNSHIP : N rrj And BIG SPRING SCHOOL DISTRICT ° Respondent ASSESSMENT APPEAL Parcel Nos.: 15-06-0035-003A 44-07-0487-026 DER AND NOW, this l day of September, 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 September 12, 2011 is cancelled, and the case is continued generally at the call of any party. the Court, Edward E. Guido, J. SDT/tl cc: v Sally J. Winder, Esquire 0"PIP Stephen D. Tiley, Esquire 4? 31 Q? Stephen D. Tiley, Esquire Attorney for Cumberland County Supreme Court I.D. No. 32318 Board of Assessment Appeals 5 South Hanover Street Carlisle. Pennsylvania 17013 Tel: 717-243-5838 LEROY E. BUNNING, JR., and Fax: 717-243-6441 : IN THE COURT OF COMMON PLEAS LINDA H. BUNNING, individuallv . OF CUMBERLAND COUNTY And as Members of , . PENNSYLVANIA BENCHFIELD FARMS LLC Petitioners V. : CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 11-3395 ASSESSMENT APPEALS, CUMBERLAND : COUNTY, LOWER MIFFLIN TOWNSHIP And BIG SPRING SCHOOL DISTRICT Respondent Parcel Nos.: 15-06-0035-003A 44-07-0487-026 AND NOW, this 013d : ASSESSMENT APPEAL, ORDER day of A?vJ Ad/A 90+4• upon Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered as follows: 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, for appeals applicable through the 2012 tax year. The parties stipulate that for taxes first applicable in years beginning January 1, 2011, the fair market value of Parcel No. 15-06-0035-003A, and its assessment, shall be $280,000. The parties stipulate that for taxes first applicable in years beginning January 1, 2011, the fair market value of Parcel No. 44-07-0487-026 and its assessment, shall be $418,000. The said assessments shall have no impact on any applicable Clean and Green preferential assessments. 0 Bunning and Benchfield Farms - ORDER Page I of 2 The fair market values, and assessments, set forth above shall be implemented beginning with year 2011 County and municipal taxes, and beginning with year 2011/12 school real estate taxes, and shall continue thereafter unless and until change as provided by law. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment. By The Court C Edward E. Guido, J. r"T cc: Sally J. Winder, Esquire CAr Stephen D. Tiley, Esquire ?"- , 4 C:) l?P Ps rn a ; M4 ill,13? Z _ . ?. ?-y14 : Bunning and Benchfield Farms - ORDER Page 2 of 2