HomeMy WebLinkAbout01-3251 IN THE COURT OF COMMON pi.FAS OF CUMBERLAND COUNTY, PENNSYLVANIA
In Re: : No. 2001-3251
Senior Cottages of Shippensburg, LTD:
Petitioners : CIVIL ACTION - LAW
:
FROM THE ACTION OF THE :
BOARD OF ASSESSMENT APPEALS:
OF CUMBERLAND COUNTY, PA.:
PETITION FOR APPEAL FOR ACTION
OF THE BOARD OF ASSESSMENT APPEAI..~
Senior Cottages o£Shippensburg, LTD., by its attorneys, The Law Offices of Kurt
A. Blake, hereby appeals the final assessment or valuation made upon its property by the
Board of Assessment Appeals of Cumberland, County, Pennsylvania, and in support of
said appeal, avers as follows:
1. Petitioner, Senior Cottages of Shippensburg, LTD., is a Pennsylvania
Limited Partnership, and is the legal owner of real property situated at 300
Dwelling Court, Shippensburg, PA 17257, which is located in the
municipality of Shippensburg and has been identified as parcel # 32-35-
2386-001./01/02/03/04 (Lot 3, PB 72 PG 88).
2. The Board of Assessment Appeals of Cumberland County, Pennsylvania
("Board") is the Board authorized to assess and value real property for the
purpose of taxation in Cumberland County and to hear appeals from said
assessment by aggrieved parties.
3. Pertaining to the tax year 1999-2000, Petitioner's property was assessed for
LaWKm. tOfficesA. Blake°f the purpose of taxation by the county at a value of TEN MILLION
Attorneg~ and
Cou,,~11o~ ~e t~ EIGHT HUNDRED NINE THOUSAND DOLLARS ($10,809,000.00).
~O East Princ~ Strut
York, PA 17405
(717) 8~8-$078
Fax (717) 848-2777
II
4. Petitioner duly appealed from this assessment to the Board for redress and
reduction of said assessment.
5. After hearing, the Board sustained the assessment of TEN MILLION
EIGHT HLrNDRED NINE THOUSAND DOLLARS ($10,809,000.00)
on the aforementioned parcels for the year of 1999 and issued a written
decision dated April 12, 2001, a copy of which is attached hereto and
marked as Exhibit "A".
6. This petition for appeal is herewith presented within 30 days from the date
of the Board's decision.
7. The assessment of TEN MILLION EIGHT HUNDRED NINE
THOUSAND DOLLARS ($10,809,000.00) as determined by the Board
is contrary to law, contrary to fact and an abuse of discretion in that:
a. The fair market value upon which the assessment is based is in
excess of the actual fair market value of the property, is improperly
high and is excessive;
b. The assessment is prejudicial and discriminatory and lacking in
uniformity with the assessments of the other comparable real
properties within Cumberland County.
c. The Board failed to weigh properly the cost, market and income
Law o//iYts o/ approaches to valuation when assessing or valu;n~
the
in
property
Kurt A. Blake
Attorneys and controversy;
Counsellors at
40 East Princess Street
York, PA 17403
(717) 8~8-3078
Fax (717) 848-2777
d. The Board failed to consider that the Petitioner's property is a low
income housing tax credit under contract with HUD and PI-IFA, by
which they are restricted and limited in the rental income they are
allowed to receive and charge;
e. The assessment is arbitrary, capricious, improper, inequitable,
unjust and unfair;
f. Petitioner's property is a part of the low income housing tax credit
program, which is created by the Tax Reform Act of 1986 and is a
method of funding housing for low and moderate income
households, pursuant to IRS regulations, and as such it is a producer
of a reduced rental income, albeit additionally a reduced value to the
property;
WHEREFORE, Petitioner, being aggrieved by the assessment of the Board of
Assessment Appeals of Cumberland County, Pennsylvania, file this appeal and request
that This Honorable Court herein determine its appeal and decrease and reduce the
assessment of said property to such amount as may be right and proper and award
Petitioners its cost of proceeding.
RESPECTFULLY SUBMITTED:
The ~ffices of Kurt A. Blake
BY:
K~}/t A. Blake, Esquire
tau, O~ees ol Attorney ID No. 68791
Kurt A. Blake
Attorn~s and 40 East Princess Street
cou,~tlors ~t 1au, York, PA 17403
40 East Prince~ Street
York, PA 17403
(717) 848-3078
Fax (717) 848-2777
IN THE COURT OF COMMON PLEAS OF YORK COUNTY, PENNSYLVANIA
In Re: : No. 2001-3251
Senior Cottages of Shippensburg, LTD:
Petitioners : CIVIL ACTION- LAW
FROM TH~ ACTION OF THE :
BOARD OF ASSESSMENT APPEALS:
OF CUMBERLAND COUNTY, PA.:
CERTIFICATE OF SERVICE
I, the undersigned, do hereby certify that I served a true and correct copy of the foregoing
PETITION FOR APPEAL FOR ACTION OF THE BOARD OF ASSESSMENT APPEAl ~ in the
above captioned matter upon the individuals listed below as follows:
Jerry A. Weigle, Esquire
Solicitor for Shippensburg Area School District
126 East King Street
Shippensburg, PA 17257-1397
Stephen D. Tiley, Esquire
Solicitor for Cumberland County Tax Assessment
5 South Hanover Street
Carlisle, PA 17013
Randy L. Waggoner
Chief Assessor for Cumberland County
1 Courthouse Square
Carlisle, PA 17013
G. Bryan Salzmann, Esquire
Solicitor for Borough of Shippensburg /]//
455 Phoenix Drive, Suite A a/~
Date: ~?/q /~) ~ Chambersburg, PA 17201 ~/~
~ ' Ku~( A. Blake, Esquire
Attorney ID No. 68791
The Law Offices of Kurt A. Blake
Law O/rices o! 40 East Princess Street
Kurt A. Blake York, PA 17403
Attorn~s and (717) 848-3078
Counsellors at Law
40 East Princess Street
York, PA 17403
(717) 848-3078
Fax (717) 848.2777
04/17/202! 11:29 7175301583 COTTAGES PAGE 62
Cumberland County Board of AssaSsin. ant Appeals
Old Courlhouse
One Courthouse Square (717):240~6350 '
Carlisle. PA 17013 (717) 240-6354 (fax)
Boa~I of AS~aa,ment d~epeals RANDY L. WAGGONER
Uwd W. Bm:her Ch/el Assessor
Fred HefeJTmger
Sarah Hughes. STEVEN D. TILEY
DECISION ORDER
MAIUNe DATE: April 12. 2001
PARCEL NUMBER: 32-35-2366-00'1.
SENIOR COTTAGES OF
SHIPPENSBURG LIMITED.
300 DWELLING COURT
BHIPPEN$BURG PA 17257
Dear Property Owner:
This letter is Io officially noilly you of the decision of the Cumberland Counly Board of Assessment Appeals
regarding the above-referenced parcel. ·
DATE OF APPEAL HEARING; 04103/2001
DATE DECISION RENDERED: 04/09/2001
EFFECTIVE FOR TAX YEAR: 2001
DECISION RENDERED: [ ~ Withdrawn By Applicant
[ ] Abandoned For Failure To Appear
IX] Denied. No Change
[ ] Approved Review Appraisers ~hange$
[ ] Revised Assessmen! Based on Hearing
[ ] Olher:
TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN
STATUS
Old Assessed Value: 10,609,000 NOT
New Assessed Value: 10,809,000 APPLICABLE
Any person aggrieved by ~e order of the Board of AsseSsment may appeal lo Ihs Court of Common
Pleas by filing a petition in the Prothonotary's office on or before May 12, 2001.
IN RE: SENIOR COTTAGES OF : IN THE COURT OF COMMON PLEAS OF
SHIPPENSBURG, LTD, : CUMBERLAND COUNTY, PENNSYLVANIA
:
: CIVIL ACTION- LAW
VS. ·
THE BOARD OF ASSESSMENT : 01-3251 CIVIL
APPEALS OF CUMBERLAND :
COUNTY, PENNSYLVANIA :
IN RE: PETITION FOR APPEAL FROM ACTION OF BOARD
OF ASSESSMENT APPEALS
ORDER
AND NOW, this 2 ;I~ day of August, 2001, hearing in the above captioned matter
is set for Monday, November 19. 20017 at 9:00 a.m. in Courtroom Number 4, Cumberland
County Courthouse, Carlisle? PA.
BY THE COURT,
V A. Hess, J.
Kurt A. Blake, Esquire '~xo
For the Petitioner .
Stephen D. Tiley, Esquire _~ _\v_
For Cumberland County Board of Assessment
Jerry A. Weigle, Esquire
For Shippensburg Area School District
G. Bryan Salzmann, Esquire
For Shippensburg Borough
Randy L. Waggoner
Chief Assessor for Cumberland County
IN RE: : IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY,
SEHIOR COTTAGES OF : PENNSYLVANIA
SHIPPENSBURG, LTD. :
: NO. 2001-3251 CIVIL TERM
PETITIONER :
ANSWER
(TO PETITION FOR APPEAL FOR [SIC]
ACTION OF THE BOARD OF
ASSESSMENT APPEALS)
AND NOW, comes the Respondent, Cumberland County Board of
Assessment Appeals, and the County of Cumberland, by its Assistant County
Solicitor, Stephen D. Tiley, Esquire, and files this Answer to the Petition for Appeal for
[sic] Action of the Board of Assessment Appeals, of which the following is a statement:
1 Admitted.
2. Admitted.
3. Admitted.
4. Admitted.
5. Admitted in part Denied in part. The averrments of this paragraph are
admitted except that it is denied that the appeal was for the 1999 year. Despite
requests, the assessment office never received a formal appeal form but rather
received only a letter dated June 14, 1999, a copy of which is attached hereto as
Exhibit "A."
6. Denied. However, leave to appeal nunc pro tunc, was granted by Order
of Court dated August 7, 2001.
7. Denied. The averrments of paragraph seven and each of its sub-
levered paragraphs set forth conclusions of law to which no responsive pleading is
required. By way of further Answer, the Board did take into consideration all aspects
of the property, including its status as an I.R.C. Section 42 "low and moderate income"
apartment complex. By way of further Answer, the Appeal to Court is de novo and
matters considered, or not considered, by the Board are no longer relevant.
WHEREFORE, Respondent Cumberland County Board of Assessment
Appeals and County of Cumberland respectfully request Your Honorable Court to
deny Petitioner's appeal or fix the value of Petitioner's real estate at its currently
assessed value of $10,809,000.00, or such greater amount as, to the Court, may
seem just and proper.
Date: J~l~_~, 2001
ephen t). Tiley, Esquire
Assistant Cumb. Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
I verify that the statements made in the foregoing Answer to the Petition for
Appeal for [sic] Action of the Board of Assessment Appeals are true and correct,
partially upon personal knowledge and partially upon my belief; to the extent
language in the Answer to Petition on Appeal from Assessment Valuation of Real
Property 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: ~.~.,,.:,~.~...~ ,~.~ ,/~,~.~:./,..,,.,,~.,v/,..
Bonnie M. Mahoney, ~'
Chief Assessor
06,'14/gg MON 14:27 FAX 612 .352 0758 MILLENNIUM PROP£RTIE5 ~'002
MILLENNIUM PROPERTIES, LLC
10500 Bren Road East
Suite 200
Minnetonka, Minnesota $S$45
l'ele: (612) $$2-0655
Fax: (612) 352-0758
VIA FACSIMILE
dane 14, 19-)9
Mr. Rmtdy W'aggoner
Assessment Office
One Cour,:house Square
Carlisle. PA 17013
P.E: Co:rages of Shippensburg
Dear Mr. L'aggoner,
Per our conversatiun earlier today please send to us the appeal form and a copy of the
r,ales and r~gulations to the address on the letterhead above.
I have also attached tbr you a copy of our reservation letter that states the amount of the
credits th~=t were allocated as well as the term £or the credits.
P!ease coalact me with any questions you may have.
S hicerel,.'.
ce: Keith Davis
RECEIVED DATE : 06/I~/99 15:3/, FROH :612 352 0758
IN RE: : IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY,
SENIOR cOn'AGES OF : PENNSYLVANIA
SHIPPENSBURG, LTD. :
: NO. 200t-3251 CIVIL TERM
PETTnONER :
CERTIFICATE OF SERVICE;
I hereby certify that I served a true and correct copy of the foregoing Answer to
Petition for Appeal for [sic] Action of the Board of Assessment Appeals of Cumberland
County by placing a certified true and correct copy of the same in the United States
mail, postage pre-paid, addressed to:
Kurt A. Blake, Esquire Weigle Perkins & Associates
Attorney for Petitioner Attn: Jerry A Weigle, Esquire
40 East Princess Street Solicitor for Shippensburg School Dist.
York, PA 17403 126 E. King Street
Shippensburg, PA 17257
Salzmann & Depaulis, P.C.
G. Brian Salzmann, Esquire
Solicitor for Shippensburg Borough
455 Phoenix Drive, Suite "A"
Chambersburg, PA 17201
' ' ,2OOl -
Date:
;~ . Tiley, Esquire
Assistant Cumb. Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
s
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
IN RE: : Civil Action - LAW
Senior Cottages of Shippensburg, LTD. Appeal from the Action of the
Petitioner Board of Assessment Appeals of
Cumberland County, Pennsylvania
CaseNo.: O/"- ..~'/
RULE TO SHOW CAUSE WHY LEAVE SHOULD NOT
BE GRANTED TO PETITIONER TO APPEAL NUNC PRO TUNC
AND NOW, this the ~'t° dayof t~a,~ ,200 I, upon consideration
of the Petition of Senior Cottages of Shippensburg, LTD., for leave to appeal Nunc Pro
Tune from the April 12, 2001, order oftbe Board of.assessment Appeals of Cumberland
County, Pe~msylvania, a RULE is hereby entered on the County of Cumberland Assessment
Office, to show cause why the time for filing an appeal in this matter should not be
BY THE COURT:
Lnw Offices oI
K~rt A. Blake
Attoraeys and
Counsellors at Law
40 East Princess Street Page 4 of 6
York, PA 17403
(717) 848-$078
Fax (717) 848-2777
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
IN RE: Civil Action - LAW
Senior Cottages of Shippensburg, LTD. Appeal from the Action of the
Petitioner Board of Assessment Appeals of
Cumberland County, Pennsylvania
Case No.: o/- 3,~ ~' / ~ ~
PETITION FOR LEAVE TO FILE APPEAL
NUNC PRO TUNC FROM THE APRIL 12, 2001
DECISION ORDER OF THE BOARD OF
ASSESSMENT APPEALS OF CUMBERLAND COUNTY
AND NOW, this the:~ ~'~ay of May, 2001, comes the Petitioner, by and through
its Attorneys, the Law Offices ofKun A. Blake, Esquire, and in support of this petition
avers as follows:
1. On or about April 12, 2001, the Board of Assessment Appeals in and for
Cumberland County, Pennsylvania, issued a decision order denying with no
changes the real property tax assessment appeal of Petitioner concerning
Parcel Number 32-35-2386-001.
2. Said decision order provided the Petitioner with the opportunity to appeal
said to the Cumberland County Court of Common Pleas, no later than May
12, 2001.
3. On or about May Sz - May 62, 2001, the Offices of Lel~l Counsel for the
Petitioner were burglarized, with a loss of nearly all computers, network
£a~o offices o/ server, taped bank-up driver, and all necessary attachments and parts.
Kurt A. Blake
Attorneys and
Coun.*ellors at Law
40 East Princa,~ Street Page I of 6
York, PA 17403
t 717) 848-3078
Fax (717) 848-2777
4. Counsel for Petitioner was able despite this loss to have a Petition prepared,
and on May 10, 2001, said Petition was sent by Federal Express to the
Cumberland County Courthouse, in Carlisle, PA.
5. As a result of the burglary, Petitioners counsel lacked the normal intemet
tracking and ordering of Fed-Ex services.
6. For reason yet unknown to Counsel for Petitioner, said petition on May I 1,
2001, was delivered inadvertently to the Cumberland County Finance and
Assessment Office, not the Office of the Prothonotary.
7. Although such was in fact timely and one (1) day early delivered to the
County Courthouse, it was in fact delive~d to and filed with said assessment
office one (1) day prior to the expiration of the time period. Attached hereto
as Exhibit "A" is a true and correct copy of the Petition which was
attempted to be filed, with markings on the back of the last page indicating
a time stamp of May 11, 2001.
8. Petitioner became aware of such mis-filing by a letter received fi.om Randy
L. Waggoner, Chief Assessor. Attached hereto as Exhibit "B" is a tree and
correct copy of the letter of May 21, 2001, from Randy L. Waggoner
concerning the case sub judice.
9. Immediately upon ascertaining the above stated facts, Petitioner has
prepared this Petition for Nunc Pro Tunc Appeal and proceeded with filing.
Law Offices of
Kurt A. Blake
Attorn .e~s and
Counsellors at Law
40 East Print~x~ Street Page 2 of 6
York, PA 17403
(717) 848-3078
Fax (717? 848-2777
II
I 0. Petitioner believes that they have good and valid points to be raised upon
appeal, which will result in the eventual decrease of the tax assessment, end
this case is pursued in good faith.
I 1. Petitioner is a Low Income Housing Tax Credit ProperS, is seeking as such
to lower the tax assessment, given the numerous internal revenue code end
PA. Housing Financing Agency restrintions on the property.
WH£REFOI~E, Petitioner respectfully requests that this Honorable Court enter an
order extending the time for the filing of an appeal in this matter, and allowing the petitioner
to appeal nunc pro tune from the April 12, 200 !, decision order of the Board of Assessment
Appeal. ectful)~//b~tt~
Resp ,
// / // /L
Dated: May 27, 2001 By' ~/~/
// Kurt), Blake. e, Esquire
/ I.D. No. 68971
/40 East Princess Street
York, PA 17403
(717) 848-3078
Law Offices of
Kurt A. Blake
Attornt~. s and
Coun.~,llor~ al Law
40 East Pri~R'~g Street Page 3 of 6
York, PA 17~3
(717) 8~-~78
Fax (717) 8~8-2777
II
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
IN RE: : Civil Action - LAW
Senior Cottages of Shippensburg, LTD. Appeal from the Action of the
Petitioner Board of Assessment Appeals of
Cumberland County, Pennsylvania
Case No.:
CERTIFICATE OF SERVICE
I, the undersigned, do hereby certify that I have served a tree and correct copy of
the foregoing upon the following persons, by United States Mail, Postage Prepaid and
addressed as follows:
Stephen D. Tiley, Esquire
Assistant County Solicitor
$ South Hanover Street Fax 1-717-243-6441
Carlisle, PA 17013
Melissa K. Direly, Esquire
Solicitor for Shippensburg Schools
455 Phoenix Drive, Suite A Fax 1-717-232-1970
Chambersburg, PA 17201
Chief Assessor-Cumberland County
One Courthouse Square
Carlisle, PA 17013
Date: May 27, 2001 By:
e, Esquire
/ ID No. 68791
Law Offices of
Kurt A. Blake
Attorneys and
Coua~llors at Law
40 East Princess Street Page 6 of 6
York. PA 17403
(717) 848-3078
Fax (717) 848-2777
' o~ Z~
>
r-
IN THE COURT OF COMMON PI,FAS OF CUMBERLAND COUNTY, PENNSYLVANIA
In Re: : No.
Senior Cottages of Shippensburg, LTD :
Petitioners : CIVIL ACTION - LAW
:
FROM THE ACTION OF THE :
BOARD OF ASSESSMENT APPEALS:
OF CUMBERLAND COU~NTY, PA. :
PETITION FOR APPEAL FOR ACTION
OF THE BOARD OF ASSESSMENT APPEAL~
Senior Cottages of Shippensburg, LTD., by its attorneys, The Law Offices of Kurt
A. Blake, hereby appeals the final assessment or valuation made upon its property by the
Board of Assessment Appeals of Cumberland, Count).', Pennsylvania, ,'md in support of said
appeal, avers as follows:
1. Petitioner, Senior Cottages of Shippensburg, LTD., is a Pennsylvania Limited
Parmership, and is the legal owner of real property situated at 300 Dwelling
Court, Shippensburg, PA 17257, which is located in the municipality of
Shippensburg and has been identified as parcel # 32-55-2386-
001./01/02/03/04.
2. The Board of Assessment Appeals of Cumberland CounW, Pennsylvania
("Board") is the Board authorized to assess and value real property tbr the
purpose of taxation in Cumberland CounW and to hear appeals from said
assessment by aggrieved parties.
3. Pertaining to the tax year 1999-2000, Petitioner's property was assessed tbr
the purpose of taxation by the county at a value ofTEN MILLION EIGHT
L~w Of/flees of HUNDRED NINE THOUSAND DOI.I .ARS ($10,809,000.00).
Kurt A. Blake - ·
Attorneys and
Counsellors at ~
40 East Princess Street
York, PA 17403
(717) 848-3078
Fax (?17) 848-2777
st. Petitioner duly appealed from this assessment to the Board for redress and
reduction of said ~sessment.
5. After hearing, the Board sustained the assessment of TEN MILLION
EIGHT HUNDRED NINE THOUSAND DOI J ARS ($10,809,000.00) on
the aforementioned parcels for the year of 1999 and issued a written decision
dated April 12, 2001, a copy of which is attached hereto and marked as
Exhibit "A".
6. This petition for appeal is herewith presented ~4thin 30 days from the date
of the Board's decision.
7. The assessment of TEN MILLION EIGHT HUNDRED NINE
THOUSAND DOLLARS ($10 809,000.00) ~ determined by the Board is
contrary to law, contrary to fact and an abuse of discretion in that:
a. The fair market value upon which the assessment is based is in excess
ofthe actual fair market value of the property, is improperly high and
is excessive;
b. The assessment is prejudicial and discrinfinatory and lacking in
uniformity with the assessments of the other comparable real
properties s~Sthin Cumberland County.
c. The Board failed to weigh properly the cost, market and iucome
approaches to valuation when assessing or valuing the property in
~w 05ices o/ controversy;
Kurt A. Blake
AItorneys and
Councilors at Law
40 East Princess Street
York, PA 17403
(717) 8~18-3078
Fax (717) 848-2777
d. The Board failed to consider that the Petitioner's property is a low
income housing tax credit under contract ~4th HUD and PHFA, by
which they are restricted and limited in the rental income they are
allowed to receive and charge;
e. The assessment is arbitrary, capricious, improper, inequitable, unjust
and unfair;
f. Petitioner's property, is a part of the Iow income housing tax credit
program, which is created by the Tax Reform Act of 1986 and is a
method of funding housing for low and moderate income households,
pursuant to IRS regulations, and as such it is a producer of a reduced
rental income, albeit additionally a reduced value to the property;
WHEREFORE, Petitioner, being aggrieved by the assessment of the Board of
Assessment Appeals of Cumberland County, Pennsylvania, file this appeal and request that
This Honorable Court herein determine its appeal and decrease aod reduce the assessment
of said properW to such amount as may be fight and proper and award Petitioners its cost
of proceeding.
RESPECTFUI.I.Y SUBMITTED:
The La~v/Offices of Kurt A. Blake
~.ava O~ee$ of Attorney ID No. 68791
g~rta, sta~e 40 East Princess Street
Attorneys and
Counsellors ot I. ma York, PA 17403
40 East Princesa Street
York, PA 17405
(717) 848-3078
Fax (717) 848-2777
IN TI-I~ COURT OF COMMON PI.~.4S OF CUMBERLAND COUN'I'Y, P~NNSYLVANIA
In Re: : No.
Senior Cottages of Shippensburg, LTD :
Petitioners : CIVIL ACTION - LAW
:
FROM THE ACTION OF THE :
BOARD OF ASSESSMENT APPEALS:
OF CUMBERLAND COUNTY, PA. :
CERTIFICATE OF SERVIng.
I, the undersigned, do hereby certify that I served a true and correct copy of
the foregoing Petition for Ap_~eal For A_cfion of The Board ofAss,~_~ment Appeal~
in the above captioned matter upon the individuals listed below as tbllows:
Cumberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
~(urt ~. Blake, Esquire
~S~,ttomey ID NO. 68791
40 East Princess Street
York, PA 17403
Kurt A. Blake
Attorneys and
Counsellors at Law
40 E~st Princess Street
York, PA
(7] 7) 8~.3078
~a~ (7~7) 8~-2777
04/17/2021 [1:20 7175301583 COTT/~ES PAGE 02
Cumbe.rland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square (7t7)'240-6550
Carlisle, PA 17013 (717) 24o-6354 (fax)
~ e/A~ea~meef A~amfa RANDY L WAC, GONER
Uo,~d W. Bm:h~ CNef Aese,~
R. Fred H~dlln~er
Sarah H~ S~V~ O. ~Y
DECISION ORDER
MAIUNG DATE:/N~ri112. 2001
PARCEL NUMBER: 32-35-2386-001.
SENIOR CO'I'TAGES OF
SHIPPENSBURG LIMITED'
300 DWELLING COURT
SHIPPENSBURG PA 17257
Dear Properly Owner:
This letter is to off'~=lelly notify you of the decision of the Cumberland Counly Board of Al~mont Appeeis
regarding the above-referenced perc~. ' ·
DATE OF APPEAL HEARING: 04/03/2001
DATE DECISION RENDERED: 04/09/2001
EFFECTIVE FOR TAX YEAR: 2001
DECISION RENDERED: [ J Withdrawn By APplicant
[ ] Abandoned For Failure To Appear
IX] Denied. No Change
( ] APproved Review Appraiser's C~mge$
[ ] Revbed Assessment Ba~ed on Heating
[ ] Other.
TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN
8TATU8
Ok] Asseseed Value: 10o809,000 NOT
New Assea,,ed Value: 10.809.000 APPLIC/~LE
Any person aggrieved by the order of Ihe Board of Asea.,~sment may appeal to the Court of Common
Pleas by filing a petition in the Prothonota~s ~ on or before May 12. 2001.
Df RECTOR OF FINANCE ~~'
~~' STEPHEN D. TILEY
~E ~USE ~UARE, ~R~SLE, pA 17013 T~E~NE ~7) 24~ BY~ ....................
May 21, 2001
Kurt A. Blake
40 East Princess Street
York, PA 17403
Dear Mr. Blake:
Enclosed please find a copy of the decision order that was mailed to you April 12,
2001, in reference to parcel #32-35-2386-001 Senior Cottages of Shippensburg. As noted
at the bottom of the decision order, you may appeal to the Court of Common Pleas by
tiling a petition in the Prothonotary's Office. The petition that I received from you was
tiled in the Assessment Office. Also, the petition is referencing an incorrect parcel
number.
I unfortunately am not able to acoept a petition tiled in the Assessmem Office. If
you have any further questions or concerns please feel fl'ee to give me a call at 240-6355.
, Randy L. Waggoner, CPE
~) ~) ;~// /'~ ~' Chief Assessor
: IN THE COURT OF COMMON PLEAS
IN RE: : OF CUMBERLAND COUNTY,
PENNSYLVANIA
SENIOR CO'ITAGES OF ::
SHIPPENSBURG, LTD. : NO. 200t-325t CIVIL TERM
PE'mlONER :
ANSWER
(TO PETITION FOR LEAVE TO FILS APPEAL
NUNC PRO TUNC FROM THE APRIL t2, 200t
DECISION ORDER OF THE BOARD OF
ASSF.~k~MENT APPEALS OF CUMBERLAND COUNTY)
AND NOW, comes the Respondent, Cumberland County Board of
Assessment Appeals, and files this Answer to the Petition for Leave to File Appeal
nunc pro tunc from the April 12, 2001 Decision Order of the Board of Assessment
Appeals of Cumberland County, of which the following is a statement:
1 - 9. Paragraphs one through nine of the Petition are admitted except that
the package was not delivered inadvertently to the Cumberland County Finance and
Assessment Office, it was addressed to that office.
10. Denied except that it is admitted that Petitioner has a right to appeal de
novo to the Court and it is admitted that Petitioner has acted in good faith.
11. It is admitted that petitioner is seeking to lower its tex assessment.
WHEREFORE, Respondent Cumberland County Board of Assessment
Appeals has no objection to Petitioner's request for leave to appeal nunc pro tunc, but
said respondent will defend the appeal if leave is granted.
Date: June 5, 2001 S~'eph~n D. Tiley, Esqu'
Assistant Cumb. Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
IN RE: : IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY,
SENIOR COl'rAGES OF : PENNSYLVANIA
SHIPPENSBURG, LTD. :
: NO. 2001-3251 CIVIL TERM
PE..ONER :
CER'nFICATE OF SERVIC;
I hereby certify that I served a true and correct copy of the foregoing Answer to
the Petition for Leave to File Appeal nunc pro tunc from the April 12, 2001 Decision
Order of the Board of Assessment Appeals of Cumberland County by placing a
certified true and correct copy of the same in the United States mail, postage pre-paid,
addressed to:
Kurt A. Blake, Esquire Melissa K. Dively, Esquire
Attorney for Petitioner Solicitor for Shippensburg School Dist.
40 East Princess Street 455 Phoenix Drive, Suite "A"
York, PA 17403 Chambersburg, PA 17201
G. Brian Salzmann, Esquire
Solicitor for Shippensburg Borough
P. O. Box 276
Chambersburg, PA 17201
Date: June 5, 2001 ~' P~
D. Tiley, Esquire
Assistant Curnb. Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
IN RE: : Civil Action - LAW
..
Senior Cottages of : Appeal from the Action of the Board
Shippensburg, LTD. : of Assessment Appeals of Cumberland
: County, Pennsylvania
Petitioner :
MOTION TO MAKE RULE ABSOLUTE
AND NOW, this 30TM day of July, 2001, comes your petitioner, Kurt A. Blake, Esquire,
attorney for Senior Cottages of Shippensburg, in the above captioned case, .:nd petitions this
court for a Rule Absolute, and states in support thereof:
1. On May 29, 2001, a Rule to Show Cause was issued by The Honorable Kevin A.
Hess, requiring petitioner to show cause why petitioner should not be granted
leave to appeal nunc pro tunc. A copy of Said Rule to Show Cause is attached,
incorporated, and marked as Exhibit 'A".
2. Said Kale to Show Cause was returnable within twenty days of service upon Kurt
A. Blake, Esquire.
3. A copy of petitioner's Motion and a copy of the Rule to Show Cause were mailed
on to Randy Waggoner, CPE, Chief Assessor for Cumberland County, Stephen
Tiley, Esquire - Cumberland Cotmty Solicitor and Melissa Direly, for Bryan
La~v O~ces o! Salzmann asSolicitor for Borough of Shippensburg. Said documents weremailed
K#r~ A. Blake
Attorneys and certified mail and signed for on or about June 8, 2001.
Counsellors at L~,
40 East Princess Street
York, PA 17403
(717) 848-3O78
Far (717) 848-2777
4. Service has been effectuated upon Petitioner, pursuant to Pa. R.C.P. 440(a)(1) and
(2), and twenty days have elapsed since service.
5. No response to said Rule to Show Cause has been filed, however letters have
been received by opposing parties showing they have no objections. Attached
hereto as Exhibit 'B' are true and correct copies of such correspondence.
WHEREFORE, Petitioner requests that he be granted leave to appeal nuncpro tunc. and
that the Rule to Show Gause issued on May 29, 2001 be made absolute.
RES LLY SUBMITTED:
Th~ffices of Kurt A. Blake
KJ~tt A. Blake, Esquire
~ttomey ID NO. 68791
//The Law_ Office of Kurt A. Blake
~ 40 East Princess Street
York, PA 17403
(717) 848-3078
Law Offices of
Kurt A. Blake
Attorneys and
Councilors at Ltao
40 East Princess Street
York, PA 17403
(717) 848-3078
Fax (717) 848.2777
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
IN RE: : Civil Action - LAW
Senior Cottages of : Appeal from the Action of the Board
Shippensburg, LTD. : of Assessment Appeals of Cumberland
: County, Pennsylvania
Petitioner :
CERTIFICATE OF SERVICE
I, the undersigned, do hereby certify that I served a tree and correct copy of the foregoing
Motion to Make Rule Absolute in the above captioned matter upon the individuals listed below as
follows:
Jerry A. Weigle, Esquire
Solicitor for Shippensburg Area School District
126 East King Street
Shippensburg, PA 17257-1397
Stephen D. Tiley, Esquire
Solicitor for Cumberland County Tax Assessment
5 South Hanover Street
Carlisle, PA 17013
Randy L. Waggoner
Chief Assessor for Cumberland County
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
G. Bryan Salzmann, Esquire
Solicitor for Borough of Shippensburg
455 Phoenix Drive, Suite A
Date: ~'/(~)'/(') [ Chambersburg, PA 17201 ~Ic~ziA_
rt A. ake, Esquire
/-- -The La4 )ffices of Kurt A. Blake
40 East ] rincess Street
York, PA 17403
Law O~fices q (717) 848-3078
Kurt A. Blake
Aflorn~s and
Councilors at Lato
40 East Princess Street
York, PA 17403
(717) 848-3078
Fax ¢717) 848-2777
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND cOLrNTY, PENNSYLVANIA
IN RE: : Civil Action - LAW
Senior Cottages of Shippensburg, LTD. Appeal from the Action of the
Petitioner Board of Assessment Appeals of
Cumbeflend County, Pennsylvania
CaseNo.: O/' 3,;25'-/
RULE TO SHOW CAUSE WHY LEAVE SHOULD NOT
BE GRANTED TO PETITIONER TO APPEAI./N~NC PRO TUNC
AND NOW, this the. 2Jl?_~_-- -- da:/of~/ ,2001, upon consideration
of the Petition of Senior Cottages of Shippensburg, i~rD., for leave to appeal Nunc Pro
Tune from the April 12, 2001, order ofthe Board of Assessment Appeals of Cumberland
County, Pennsylvania, a RULE is hereby entered on the County of Cumberland Assessment
Office, to show cause wh~ the time for filing an appeal in this matter should ngt be
extended. ~~I ~0-~ -~-~ff'~'
TRUE'COPY'FROM RECORD
In .l'es~t!mony wherepf, I here unto set my hand
........ · ... 44_,h- - .
Attor.e¥.~ and
York, PA 17403
(717) 848-3O78
Fax ¢717) 848-2777
WEIGLE, PERKINS & ASSOCIATES
JERRY A. WEIGLE A~orneys-nt-Lnw
DAVID P. PERKINS 12~ EAST KING STREET
SHIPI*ENSBORG. PENNSYLVANIA 172S'7-139'7
Amelia
JOSEPH P. RUANE TELEPHONE C/IT) S32-7388 or (715) 'r/6-429S
June 13, 2001
BY: ....................
Kufl A. Blake, Esquire
40 East Princess Street
York, PA 17403
Re: Senior Cottages of Shippensburg
Tax Assessment Appeal
Cumberland County, Pennsylvania
Case #01-3251
Dear Attorney Blake:
Please be advised that I am thc solicitor for the Shippensburg Area School District in the
above-captioned matter. Previous correspondence and copies of filings in this case to the
School District have been misdirected to Melissa K. Dively, Esquire, whose firm, Salzmarm
& Depaulis, P.C., represents the Borough of Shippensburg. Kindly adjust your records
accordingly.
With respect to your petition to appeal the senior cottages real estate assessmem, the School
District will not object to the late filing, but will vigorously defend on the merits along with
the County of Cumberland and Borough of Shippensburg. If you decide to circulate a
stipulation to this effect, I will execute on behalf of the School District.
Very truly yours,
"--~EIGLE, PERKINS & ,ASSOCJ~ES
.... "J?~ A. We~e, Esquire
cf: Deborah Westover, Borough ~nnaser, Shippensburg Area School Di§trict
Stephen D. Tiley, Cumberland County Tax Assessment Solicitor
Melissa K. Dively, Salzmann & Depaulis, P.e., Solicitor, Borough of Shippensburg
JAW/pit
SALZMAN1;4 :: ;:
DEPAULIS, EC.
~. BRYAN ~ALZMANN, ~. PA~LEOA~ 4S5 P~HiX ~IVE · Sul~ A * ~AM~S~O, PA 17201
ANN E ~PAuuS, ~. PAMPA R. ~1~ (717) 263-212] F~ (717) 263~66~
NORMAI. BARTKO, ~.' ~R~RA I. M~iOR
~A ANN ~l~R 105 N~ FReT S~ * Sul~ ~I · HA~ISBURO, PA 17101
~{LLIAM ~. THOM~N, ~.' (717) 232-9~20 FAX (717) 232-1970
K.
DIV~LY, ~. ~ EAb~ ~A~ AW~UE · H~EY, PA { 7033
June 21,2001
Kurt A. Blake, Esquire
40 East Princess Street
York, PA 17403
RE: Senior Cottages of Shippensburg
Tax Assessment Appeal
Cumberland County, PA
Case No. 01-3251
Dear Attorney Blake:.
Please be advised that ! have forwarded to the solicitor for Shippensburg Area
School District your petition for an appeal nunc pro tune filed in the above-referenced
matter. Please be advised that you correctly identified Bryan Salzmann as solicitor for
the Borough of Shippensburg and on the day that I attended your assessment hearing I
was standing in Attorney Salzmann's stead.
The Borough is not objecting to the untimely filing of the appeal but along with
the school district and Cumberland County the Borough will defend on the merits.
Ve..r~Y_!.m_l~yours,
By: ~
Melissa K. Divoly, F.~uire
MKD/Iam
cc: William Wolfe, Borough of Shippensburg
Stephen D. Tiley, Esquire
Jerry A. Weigle, Esquire
CONCENTRATING IN ENVIRONMENTAL, CORPORATE~ AND MUNICIPAL LAW
IN RE: : IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY,
SENIOR COTTAGES OF : PENNSYLVANIA
SHIPPENSBURG, LTD. :
: NO. 200'1-326t CIVIL TERM
PETmONER : ~ ~:"
ANSWER ~':, :
(TO PETITION FOR LEAVE TO FILE APPEAL ¢/~ ~"' ' '
;.:.-.:.~ .,; . .,
NUNC PRO TUNC FROM THE APRIL t~', 200t L~. ,:~.: :;. " "
DECISION ORDER OF THE BOARD OF '.
ASSESSMENT APPEALS OF CUMBERLAND COUNTY)
AND NOW, comes the Respondent, Cumberland County Board of
Assessment Appeals, and flies this Answer to the Petition for Leave to File Appeal
nunc pro tunc from the April 12, 2001 Decision Order of the Board of Assessment
Appeals of Cumberland County, of which the following is a statement:
1 - 9. Paragraphs one through nine of the Petition are admitted except that
the package was not delivered inadvertently to the Cumberland County Finance and
Assessment Office, it was addressed to that office.
10. Denied except that it is admitted that Petitioner has a right to appeal de
hove to the Court and it is admitted that Petitioner has acted in good faith.
11. It is admitted that Petitioner is seeking to lower its tax assessment.
WHEREFORE, Respondent Cumberland County Board of Assessment
Appeals has no objection to Petitioner's request for leave to appeal nunc pro tunc, but
said respondent will defend the appeal if leave is granted.
Date: June 5, 2001 u~
Assistant Cumb. Co. Solicitor
TRUE COPY FROM RECORD s s. Hanover Street
Carlisle, PA 17013
In Testimony whereof, I here unto se~ my hano (717) 243-5838
and the .s~al el said Court at Carlisle. Pa. Attorney I.D.#32318
" I verifiJ that the statements made in the foregoing Answer to the Petition for
Leave to File Appear nunc pro tunc from the Apri~ 12, 2001 Decision Order of the
Board of Assessment Appeals of Cumberland County are true and correct, partially
upon persona~ knowledge and partially upon my belief; to the extent language in the
Answer to Petition on Appeal from Assessment Valuation of Rear Property 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.
Chief Assessor
IN RE: : IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY,
SENIOR CO'Iq'AGES OF : PENNSYLVANIA
SHIPPENSBURG, LTD. :
: NO, 2001-3251 CIVIL TERM
PETITIONER :
%
CERTIFICATE OF SERVICE
~ hereby certify that ~ served a true and correct copY of the foregoing Answer to
the Petition for Leave to File Appeal nunc pro tunc from the April 12, 2001 Decision
Order of the Board of Assessment Appeals of Cumberland County by placing a
certified true and correct copy of the same in the United States mail, postage pre-paid,
addressed to:
Kurt A. Blake, Esquire Melissa K. Dively, Esquire
Attorney for Petitioner Solicitor for Shippensburg School Dist.
40 East Princess Street 455 Phoenix Drive, Suite "A"
York, PA 17403 Chambersburg, PA 17201
G. Brian Salzmann, Esquire
Solicitor for Shippensburg Borough
P. O. Box 276
Chambersburg, PA 17201
Date: June 5, 2001
S(~pher~ D. Tiley, Esquir
Assistant Cumb. Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
IN RE: : Civil Action - LAW
: 01-3~1 ¢,'~/
Senior Cottages of : Appeal from the Action of the Board
Shippensburg, LTD. : of Assessment Appeals of Cumberland
: County, Pennsylvania
Petitioner :
ORDER OF COURT
AND NO~F, this the '~/* day of August, 2001, in consideration of the foregoing
Motion to Make Rule Absolute, it is hereby ORDERED that the Petitioner be granted leave to
appeal nunc pro tunc. It is {u_,'ther ORDEBF. D that the Rule to Show Cause ismed on May 29,
2001 be made absolute.
BY THE COURT:
BY: ~ J.
Lau, O/rices of
Kurt A. Blake
Attorneys attd
Counsellors at ~w
40 East Princl.,~s Street
York, PA 17403
(7]7] 848-3078
Fax ~7~71 848-Z777
o [- ·
IN RE: : Civil Action - LAW
:
Senior Cottages of Shippensburg, LTD. : Appeal from the Action of the
Petitioner : Board of Assessment Appeals of
: Cumberland County, Pennsylvania
:
: Case No.: 01-3251
AND NOW, this 4, "day of November, 2001, upon consideration of the within
Motion for General Continuance, and upon representation by the Solicitor for Respondent
that the Attomey for Petitioner concurs in the grant of a generaJ continuance, the hearing
previously scheduled for November 19, 2001 is canceled and the matter is continued
generally at the call of either party.
BY THE COURT,
A. Hess, J.
Kurt A. Blake, Esquire for Petitioner
Stephen D. Tiley, Esquire for Respondent
Jerry A. Weigle, Esquire, for Shippensburg Area School District
G. Brian Salzmann, Esquire, for Shippansburg Borough
IN RE: : Civil Action - LAW
:
Senior Cottages of Shippensburg, LTD. : Appeal from the Action of the
Petitioner : Board of Assessment Appeals of
: Cumberland County, Pennsylvania
:
: Case No.: 01-3251
MOTION FOR GENERAL CONTINUANCE
AND NOW, comes Cumberland County Board of Assessment Appeals, Respondent, by its
Attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, and files this Motion
for General Continuance, of which the following is a statement:
1. By Order of Court dated August 7, 2001 petitioner was granted leave to appeal a
decision of the Board of Assessment Appeals nunc pro mnc.
2. Petitioner f'ded a Petition for Appeal for [Sic] Action of the Board of Assessment
Appeals on or about August 17, 2001 to which an Order dated August 23, 2001 was entet~.~d fixing
a hearing date for Monday, November 19, 2001 at 9:00 a.m.
3. Respondent has asked for a general continuance so that discovery efforts can be
undertaken. Petitioner concurs in the grant of a general continuance.
WHEREFORE, Respondent Prays Your Honorable Court for an Order granting a general
continuance at the call of either party in this matter.
RESPECTFULLY SUBMI'ITED,
Assistant Cumberland County Solicitor
5 South Hanover Street
Carlisle, PA 17013
717-243-5838
Supreme Court I.D. No. 32318
IN RE: : Civil Action - LAW
:
Senior Cottages of Shippensburg, LTD. : Appeal from the Action of the
Petitioner : Board of Assessmoat Appeals of
: Cumberland County, Pennsylvania
:
: Case No.: 01-3251
CERTIFICATE OF SERVIC;
I hereby certify that I am this date serving a true and correct copy of the within Motion
for General Continuance upon the attomeys for the Petitioner and the additional taxing
bodies by sending the same by first-class mail postage paid addresses as follows:
Kurt A. Blake, Esquire
40 East Princess Street
York, PA 17403
(Attomey for Petitioner-Appellant)
Weigle, Perkins & Associates
Jerry A. Weigle, Esquire
126 East King Street
Shippensburg, PA 17257
(Attorney for School District)
Salzmann & DePaulis, P.C.
G. Brian Salzmann, Esquire
P.O. Box 276
Chambersburg, PA 17201
(Attomey for Borough)
St~phc~n D. Tiley, Esquire
FREY & TILEY
Attorney for Cumb. Co. Board of
Assessment Appeals
5 South Hanover Street
Carlisle, PA 17013
Dated: /~t/~~'' '~/ ~:'~
717-243-5838
IN RE: SENIOR COTTAGES OF IN THE COURT OF COMMON
SHIPPENSBURG, LTD. PLEAS OF CUMBERLAND
COUNTY, PENNSYLVANIA
Vs. Civil Action - LAW
THE BOARD OF ASSESSMENT
APPEALS OF CUMBERLAND
COUNTY, PENNSYLVANIA 01-3251 Civil
IN RE: PETITION FOR APPEAL FROM ACTION OF BOARD
OF ASSESSMENT APPEALS
ORDER
AND NOl'K this the /aq'e-~ dayof '-.~c.L~c,_ ,2002, a hearing in the
above captioned matters is set for..~L,.. _ /'//'zy , ~, .,
2002 at r!,' ,3C9 a.m., in Courtroom Number 4 of the Cumberland County Courthouse,
Carlisle, Pennsylvania.
BY THE COURT:
Kev'~A. Hess, Judg//~e
Kurt A. Blake, Esquire
For the Petitoner
Stephen D. Tiley, Esquire
For Cumberland County Board Of Assessment
Jerry A. Weigle. Esquire
For Shippensburg Area School District
G. Bryan Salzmann, Esquire
For Shippensburg Borough
Randy L. Waggoner
Chief Assessor for Cumberland County
V~NVA1ASNN~
IN RE: SENIOR COTTAGES OF : IN THE COURT OF COMMON PLEAS OF
SHIPPENSBURG, LTD. : CUMBERLAND COUNTY, PENNSYLVANIA
Vs. : Civil Action - LAW
:
THE BOARD OF ASSESSMENT :
APPEALS OF CUMBERLAND : No. 2001-3251 Civil
COUNTY, PENNSYLVANIA :
AND NOW, this ! ~ day of ~nn,~ ,2003, upon consideration
of the within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the total
market value of the subject property as of the date applicable to this proceeding is $7,140,000. The
common level ratio not varying by more than 15% from the predetermined ratio of 100%, the total
assessment of the property for tax years beginning on and after January I, 2001, January i, 2002
and January 1,2003, and thereafter until changed as provided by law, shall be $7,140,000. The
Cumberland County Assessment Office shall allocate said total assessment between land and
improvements as provided by law, and by the procedures of the Cumberland County Assessment
Office. The Cumberland County Assessment Office shall promptly notify the appropriate taxing
bodies oftbe change in assessment. Each taxing body shall refund year 2001 and 2002 taxes paid
in the amount shown in the "Difference" column on Exhibit "A" attached to the within
Stipulation and Joint Motion for Agreed Order, in two equal (subject to rounding) payments, the
first to be paid on or before May 15, 2003 and the second to be paid on or before April 30, 2004.
The Cumberland County Tax Claim Bureau shall strike off and eliminate the $95.22 unpaid
balance which it carries for this property.
BY THE COURT,
~,~~'~(~ By: Ke~v~.H '~Z
05.0
IN RE: SENIOR COTTAGES OF : IN THE COURT OF COMMON PLEAS OF
SHIPPENSBURG, LTD. : CUMBERLAND COUNTY, PENNSYLVANIA
;
:
Vs. : Civil Action - LAW
:
THE BOARD OF ASSESSMENT :
APPEALS OF CUMBERLAND : No. 2001-3251 Civil
COUNTY, PENNSYLVANIA :
STIPULATION AND JOINT MOTION FOR AGREED ORDER
AND NOW, this ._f~E~. day of~-I~ary 2003, it is hereby agreed and stipulated
between Petitioner, Senior Cottages of Shippensburg, Ltd., by its attorney, Kurt A. Blake, Esquire;
and Respondent, Bored of Assessment Appeals or' Cumberland County and County of
Cumberland, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor; and
Shippensburg Ama School District, by its attorney, Jerry A. Weigle, Esquire; and Borough of
Shippensburg, by its attorney, G. Brian Saltzmann, F,squire, as follows:
1. Pursuant to the Court's Order dated August 7,2001 granting Petitioner leave to
appeal nunc pro nme Petitioner's filed a Petition for Appeal for Action of the Board of Assessment
Appeals on or about August 17, 2001, to which the Court entered an Order dated August 23, 2001,
setting a Hearing date of November 19, 2001. Pursuant to a Motion for General Continuance filed
by the Respondent Cumberland County Board of Assessment Appeals, the Court entered an Order
dated November 6, 2001 g.j'anting a General Continuance. Pursuant to request by the taxpayer, the
Court thereafter entered its Order dated July 12, 2002 setting a Hearing date of October 25, 2002.
Pursuant to request by all parties, the Court thereafter continued generally the Hearing pending
fomml settlement. The parties have now settled this case..
2. The applicable year for which the above captioned assessment appeal was filed is the
calendar year 200 I.
3. The property which is the subject of this appeal is Cumberland County Assessment
Parcel No. 32-35-2386-001. The property is situate in the Borough of Shippensburg, Cumberland
County, Pennsylvania, and consists of a 120 unit senior living apartment complex (together with
two comnmnity buildings) situate on the West side of Baltimore Street.
4. The parties stipulate that the total market value of the subject property as of the date
the original petition to the Cumberland County Board of Assessment Appeals was filed shall be
fixed at $7,140,000.
Stipulation attd b. fiat Motion for Agreed Order
Senior Couagc~ or' Shippensburg. Ltd. Page t ct 4
5. The common level ratio applicable to this appeal for the 2001 tax year, and following
years, is inapplicable as it does not vary by more than 15% from the pt~letermined ratio. As a
result of the year 2000 Cumberland Countywide Reassessment, the predetermined ratio for
Cumberland County is now 100% of year 2000 market value. Therefore, the assessment for the
subject property shall be $7,140,000.
6. The Cumberland County Assessor's ()ffice shall allocate the total assessment
between land and improvements as provided by law ,md the procedures of the Cumberland County
Assessment Office.
those "Difference" amounts, without any interest being paid thereon.
1 I. Each party to this appeal shall bear its own costs.
12 The Court is requested to enter the proposed Order attached hereto.
13. The undersigned Attorneys each hereby warrants to the other and to the parties and
to the Court that he has reviewed this Settlement Stipulation with his client or clients and that he has
specifically been authorized to enter into this Settlement Stipulation by his client or clients.
Respectfully Submitted,
PETITIONE} ~T
SENIOR C~' AGES OF SHIPPENSBURG, L,P.
Date: BY:-Kur~ ~(. [~l~e, E~quire
BLUE & .?.ROSS, L.L.C.
29 I~ast Philadelphia Street
York, PA 17401
(717) 848-3078
A'I~ORNEY FOR PETITIONER
RESPONDENT,
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS and COUNTY
OF CUMBERLAND
Stephen'D Tiley, E~quire
Assistant Cumberland County Solicitor
5 South Hanover Street
Carlisle, PA 17013
(717) 243-5838
Supreme Court I.D. 32318
ATTORNEY FOR RESPONDENT
Stipulation and Joint Motion for Agreed Order
Senior Cottages of Shippenaburg, Ltd. Page 3 of 4
RESPONDENT,
SHIPPENSBURG AREA SCHOOL DISTRICT
Date:BY: -Jen9 a' W~igle' Esquire I / ~'
WEIGLE. PERKINS, & ASSOCI/~ES
126 East King Street ]/
Shippe~:sburg, PA 17257
(717) 532-7388
SOLICITOR FOR SHIPPENSBURG
SCHOOl.. DISTRICT
RESPONDENT,
SHIPPENSBURG BOROUGH
Date: ~..
455 Phoenix Drive ~ ...........
Suite "A"
Chambersburg, PA 17201
(717) 263-2121
SOLICITOR FOR SHIPPENSBURG BOROUGH
Stipulation sad loint Motion for Agreed Order
Senior Cottages of Shipl~nsburg, Ltd.
Page 4 of 4