HomeMy WebLinkAbout04-4064IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,
PENNSYLVANIA - CIVIL ACTION - LAW
SAMUEL I. WARNER,
Petitioner
V
BOARD OF ASSESSMENT APPEALS,
Respondent
PETITION FOR REVIEW OF REAL ESTATE ASSESSMENT
TO THE HONORABLE JUDGES OF SAID COURT:
1, The Petitioner is Samuel I. Warner and is represented by Wayne M. Pecht,
Esquire, of 1205 Manor Drive, Suite 200, Mechanicsburg, Pennsylvania 17055.
2. The Respondent is the Board of Assessment Appeals, whose address is
Old Courthouse, One Courthouse Square, Carlisle, Pennsylvania 17013.
3. The Petitioner is the owner of the premises known as Tax Map No. 40-24-
0746-052, South Middleton Township, Pennsylvania.
4. Sometime in 2004, the Petitioner was informed that the assessment for the
above premises was fixed for the year 2004 at $145,860.
5. The Petitioner filed notices of his intention to appeal to the Board the
assessment referred to in Paragraph 4 hereof. A hearing was held by the Board on July 7,
2004, at which such time the appeal was heard.
6. By notice dated July l 5, 2004, the Petitioner was informed that the Board
had modified the assessment. (See Exhibit "A' attached hereto).
7. The assessment of the premises known as Tax Map No. 40-24-0746-052,
South Middleton To~vnship, Pem~sylvania, 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 said premises.
B. The ratio of assessed value to actual value applied in making the
assessment is in excess of the ratio applied through the taxing authority.
C. The assessment lacks uniformity.
D. The assessment is discriminatory.
E. The assessment fails to consider elements of property value unique
to the subject property.
F. The assessment is otherwise unjust and inequitable.
WHEREFORE, the Petitioner requests that the Court review and reduce the
assessment fixed for the taxable year 2004, for the premises known as Tax Map No. 40-
24-0746-052, South Middleton Township, Pennsylvania, and make such other orders and
decrees with respect thereto as shall be just and proper.
Dated: August 9, 2004 ~e~. pe~cht. ~
Wayn Esquire
Attorney I.D. No. 38904
1205 Manor Drive, Suite 200
Mechanicsburg, PA 17055-4917
717-691-9808
Attorney for Petitioner
Cumberland County Board of Assessment Appeals
Old Courthouse
one C0~¢.,hou~e Square
Carlisle, PA 17013
Board of Assessment Appeals
LJoyd W. Bucher
R. Fr,Cd Hefelfinger
Sarah Hughes
(717) 240-6350
(717) 240-6354 (fax)
BONNIE M. MAHONEY
Chief Assessor
STEPHEN D. TILEY
Assistant Solicitor
DECISION ORDER
MAILING DATE: July 15, 2004
PARCEL NUMBER: 40-24-0746-052.
WARNER, SAMUEL l
6196 SPRING ROAD
SHERMANSDALE PA 17090
Dear Property Owner:
This letter is to offiCially notify you of the decision of the Cumberland County Board of AssessmeQt Appeals
regarding the above-referenced parcel·
DATE OF APPEALHEARII~.G~Q,Z./.OZ/2004 ......... ~.~.,.~ ~.-~...--:-,.., , _...~,:,. ,.. .:~.~ - -
DATE DEciSIoN R~NSIE~D: ~'5/200~r '' '' ~
EFFECTIVE FOR TAX YEAR: 2005
DECISION RENDERED: [ ] Withdrawn By Applicant
[ ] Abandoned For Failure To Appear
[ ] Denied - No Change
[ ] Approved Review Appraiser's Char~ges
IX] Revised Assessment Based on Hearing
[ ] Other:
TOTAL VALUE
FAIR MARKET
CLEAN AND GREEN
CLEAN AND GREEN
STATUS
Old Assessed Value: 145,860 NOT
NeTM Assessed Value: '143,400 APPLICABLE
Any person agg_,r)eved ~y th.~e.~o.T_,d,~.~.~._B~[~._~¢¢.. ~s~may appe~Tff{~tre--Gourt of Comm~,
?. ~J~ffi~ Iff'the E'rot_~o,?.ta~ S:6ffiCe:on or before August 16, 2004...
EXHIBIT A
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,
PENNSYLVANIA - CIVIL ACTION - LAW
SAMUEL I. WARNER, :
Petitioner :
V
:
BOARD OF ASSESSMENT APPEALS, :
Respondent :
NO.
ORDER
AND NOW, this j~z~ day of August 2004, upon consideration of the within
Petition of Petitioner, Samuel I. Warner, it is hereby ORDERED and DECREED that a
hearing has been set for ~.,~~ /"~t ,-~7' ~ /-~,..~O/~.,,'~.
BY THE COURT:
SAMUEL I. WARNER, :
:
Petitioner :
V :
BOARD OF ASSESSMENT APPEALS, :
:
Respondent :
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 2004-4064
ANSWER
AND NOW, comes Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for
Tax Matters, and files this Answer of which the following is a :statement:
1-6 Admitted.
7. Denied. The averments of this paragraph, and each of its sub-paragraphs, set forth
conclusions of law to which no responsive pleading required.
WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals, prays
Your Honorable Court for an Order fixing the value of the subject property at $145,860.00, or such
other amount as the Court may deem just and proper.
Dated: ~tt, ~'~ ~.~f Respectfully submitted,
Stephen I~. Tiley, ~
Attorney for Respondent
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:
BOnnie M. Mahoney, Chief Assessc~r-~'~
Stephen D. Tiley, Esquire
Frey and Tiley
Attorneys for Respondent Cumberland County Tax Claim Bureau
5 South Hanover Street
Carlisle, Pennsylvania 17013
Supreme Court No. 32318
Tel.: 717-243-5838
Fax.: 717-243-6441
SAMUEL I. WARNER,
Petitioner :
¥ .'
BOARD OF ASSESSMENT APPEALS, :
Respondent :
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 2004-4064
CERTIFICATE OF SERVICE
I hereby certify that I served a true and correct copy of the foregoing Answer by
placing a certified tree and correct copy of the same in the United States mail, postage
pre-paid, addressed to:
Wayne M. Pecht, Esquire
Reidenbach, Henderson & Pecht
Attorney for the Petitioner
Suite 200
1205 Manor Drive
Mechanicsburg, PA 17055
Philip H. Spare, Esquire
Snelbaker, Brenneman & Spare, PC
Attorney for l~ig Spring Area
School District
44 West Main Street
P.O. Box 318
Mechanicsburg, PA 17055
Richard P. Mislitsky, Esquire
Mislitsky & Diehl
Attorney for South Middleton Township
One West High St., Suite 208
P.O. Box 1290
Carlisle, PA 17013
Assistant Cumb. Co. Solicitor
5 S. Hanover :Street
Carlisle, PA 17013
(717) 243-583,8
Attorney I.D.#32318
r ~
SAMUEL I. WARNER,
Petitioner
VS.
BOARD OF ASSESSMENT
APPEALS,
Respondent
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - [,AW
04-4064 CIVIL
IN RE: PETITION FOR REVIEW OF REAL ESTATE ASSESSMENT
ORDER
AND NOW, this /~' day of November, 2004, this matter having been called
for hearing, after careful consideration of the testimony adduced, the subject real estate,
owned by the petitioner, appearing at Tax Map No. 40-24-0746-052, South Middleton
Township, Cumberland County, Pennsylvania, is herewith fixed at a value of $140,000.
BY THE COURT,
· .-aqqayne M. Pecht, Esquire
For the Petitioner
,)gamuel I. Warner, Petitioner
1500 Webster Drive
Carlisle, PA 17013
t,,~tephen Tiley, Esquire
For the Respondent
Hess, J.
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