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HomeMy WebLinkAbout11-7921IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA _i H O N O Tea; i CST 13 12: PAR Enterprises, Inc. Appellant, ';€_F 1`RLA?i0 COUP T Y No. I I-79a ?V, , !; r ISYLVANIA Real Estate Tax Assessment V. County of Cumberland, Board of Assessment Appeals Appellee. Parcel No. 47-18-1302-178 REAL ESTATE TAX ASSESSMENT APPEAL NOW COMES the Appellant, PAR Enterprises, Inc. (the "Taxpayer"), by and through its undersigned counsel, and files this appeal from the Notice of Final Determination and Order of the Cumberland County Board of Assessment Appeals (the "Board") for the above-captioned parcel, and respectfully represents: 1. This appeal involves the assessment of property owned by the Taxpayer located at 860 North Front Street which lies in Wormleysburg Borough, Cumberland County, Pennsylvania, and which has been designated as Parcel No. 47-18-1302-178 (the "Parcel"). 2. The County established an assessed value of $2,949,800 and an implied market value of $2,949,800. (Exhibit "A") 3. Taxpayers filed a timely appeal from this assessment. 4. On October 5, 2011, a hearing before the Board was held. 1 28274 1 OL pd P -AW S 5. After the hearing, on October 6, 2011, the Board issued its decision. (Exhibit "A!'). The did not change the assessed value. 6. It is from that decision that the Taxpayer appeals. 7. The Taxpayer believes that the Board erred in not lowering the assessment. 8. The Taxpayer further believes and avers that: a. the fair market value upon which the assessment of the land is based is in excess of the actual fair market value of the land of the Parcel; b. the assessment is prejudicial and discriminatory, in that it lacks uniformity with assessments of other real property in Wormleysburgh Borough and in Cumberland County c. the assessment is excessive under the circumstances; d. the assessment deprives Taxpayer of due process and equal protection of the laws under both the Constitution of the United States and the Constitution of the Commonwealth of Pennsylvania; e. the assessment is improper, inequitable, unjust, unfair and unlawful; and WHEREFORE, Taxpayer, being aggrieved by the assessment of the Board, respectfully requests that this Court reduce the assessment on the value of the Parcel for the tax year 2012 and thereafter and afford such further relief as may be deemed necessary or appropriate under the circumstances. 2 28274 1 Respectfully Submitted, October 17, 2011 Jacq eli ackson-DeGarcia PA Attorney ID No. 68745 JJ Law Office LLC P.O. Box 126504 Harrisburg, PA 17112 Tel: (717) 991-0483 Fax: (717) 298-3359 jjd@jj-lawoffce.com Attorneys for Ta vparyer Anchor Investors 3 28274 1 EXHIBIT A Cumberland County Tax Assessment One Courthouse Square Room 107 Carlisle, PA 17013 (717) 240-6350 Hours: 8:00am to 4:30pm Stephen D. Tiley, Assistant Solicitor Bonnie M. Mahoney, Chief Assessor P A R ENTERPRISES INC Parcel Identifier: C/O JJ LAW OFFICE LLC 47-18-1302-178. JACQUELINE JACKSON-DEGARCIA PO BOX 126504 MAILING DATE: OCTOBER 06, 2011 HARRISBURG PA 17112 APPEAL DEADLINE: NOVEMBER 05, 2011 BOARD OF ASSESSMENT APPEALS DECISION NOTICE - THIS IS NOT A TAX BILL This is a notice of a change to the assessed valuation or status of this property. REASON FOR CHANGE: 04 - APPEAL BOARD DECISION (DENIED - NO CHANGE) The Board of Assessment Appeals has issued this decision regarding your tax assessment appeal. You may appeal this decision to the Court of Common Pleas by filing the appropriate paperwork with the Prothonotary's office in accordance with local rules of court. FUTURE TAX BILLING BASIS OLD NEW ASSESSMENT TAX STATUS 2,949,800 Taxable 2,949,800 Taxable C&G STATUS L MARKET-BASED ASSESSMENT OLD NEW Land 331,800 331,800 Improvements 2,618,000 2,618,000 TOTAL 2,949,800 2,949,800 100% of Market Value at 2010 Base Year Rates. CLEAN AND GREEN (C&G) ASSESSMENT OLD NEW Land N/A N/A Improvements N/A N/A TOTAL N/A N/A Land value based on rates provided by the State. CHANGE OF TAX BASIS - NET CHANGE COUNTY/MUNIC SCHOOL Land 0 0 Improvements 0 0 TOTAL 0 0 Effects Future Billing Cycles Only cc: P A R ENTERPRISES INC Cumberland County Board of Assessment Appeals Lloyd W. Bucher Albert Peterlin Allen Shank EFFECTIVE: 01/01/2012 for County/Munic 07/01/2012 for School PROPERTY DESCRIPTION Munic.: 47 - WORMLEYSBURG BORO School: 9 - WEST SHORE SD Control Number: 47000187 Property Location: 860 N FRONT STREET LOT 2 PB 67 PG 55 Land Size: 1.53 acres Property Type: CM Commercial-Motel,Hotel,Inn Cumberland County Commissioners Gary Eichelberger Rick Rovegno Barbara Cross Dennis Marion, Chief Clerk [notc_a11L] CC: AMENDED CERTIFICATE OF SERVICE I, Jacqueline Jackson-DeGarcia, hereby certify that on October 17, 2011, I caused a copy of the foregoing document to be served upon the following via Certified Mail postage pre-paid as follows: The Honorable George O. Preble Mayor, Wormleysburg Borough 20 Market St. Wormleysburg, PA 17043 Jemry Small, Superintendent West Shore School District 507 Fishing Creek Road P.O. Box 803 New Cumberland, Pennsylvania 17070-0803 Bonnie Mahoney, Chief Assessor Cumberland County Board of Assessment Appeals Old Courthouse 1 Courthouse Square Carlisle, PA 17013 Dennis Marion, Chief Clerk Cumberland County 1 Courthouse Square Carlisle, PA 170132 J cqueyine Jackson-DeGarcia 4 28274 1 Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street PAR Ent@rprises, Inc. Appellant V. Tel: 717-243-5838 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA REAL ESTATE TAX ASSESSMENT COUNTY OF CUMBERLAND BOARD OF ASSESSMENT APPEALS NO. 11-7921 Appellee Parcel No.: 47-18-1302-178 ENTRY OF APPEARANCE TO THE PROTHONOTARY: _a rti> Please enter my appearance on behalf of the Appellee, Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated:, Respectfully submitted, By he 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 Supreme Court I.D. No.32318 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 PAR Enterprises, Inc. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Appellant PENNSYLVANIA V. REAL ESTATE TAX ASSESSMENT fl , COUNTY OF CUMBERLAND BOARD OF ASSESSMENT APPEALS a' NO. 11-7921 Appellee 4 J Parcel No.: 47-18-1302-178 ANSWER AND NOW, comes Appellant, Cumberland County Board of Assessment Appeals (The "Board"), by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the "Appellant's Real Estate Assessment Appeal," of which the following is a statement 1. Admitted. 2. Admitted. 3. Admitted. By way of further Answer, taxpayer's timely filed an assessment appeal effective for tax years beginning on and after January 1, 2012. 4. Admitted. 5. Admitted. PAR Enterprises, Inc. - ANSWER Page 1 of 3 6. Admitted. 7. Admitted in part. Denied in part. It is admitted that taxpayer "believes" that the Board erred in not lowering the assessment. It is denied that the Board so erred, the same being a conclusion of law to which no responsive pleading is required. 8. Denied. The averments of this paragraph, and each of its sub-paragraphs, set forth conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded. WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying taxpayer's appeal or setting the fair market value and assessment of the property in such amount as the Court may deem just and proper. Dated: Respectfully submitted, By Steph D. Tiley, Esquire Assistant Cumb. Cty. Solicitor for Tax Matters 5 South Hanover Street Carlisle, PA 17013 Tel. No. (717) 243-5838 Supreme Court ID# 32318 PAR Enterprises, Inc. - ANSWER Page 2 of 3 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 Assessor PAR Enterprises, Inc. - ANSWER Page 3 of 3 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 Carlisl Pennsylvania 17013 Fax.: 717-243-6441 PAR Enterprises, Inc. IN THE COURT OF COMMON PLEAS Appellant : OF CUMBERLAND COUNTY, : PENNSYLVANIA V. COUNTY OF CUMBERLAND BOARD OF ASSESSMENT APPEALS Appellee Parcel No.: 47-18-1302-178 : REAL ESTATE : TAX ASSESSMENT : NO. 11-7921 CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer and Entry of Appearance by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Jacqueline Jackson-DeGarcia, Esquire Solicitor for Appellant JJ Law Office, LLC P.O. Box 126504 Harrisburg, PA 17112 Brian G. Salzmann, Esquire Solicitor for Wormlesburg Borough Salzmann Hughes 354 Alexander Spring Rd., Suite 1 Carlisle, PA 17015 Mark S. Cappuccio, Esquire Solicitor for West Shore School District Eastburn & Gray, P.C. 775 Penllyn Bluebell Pike Bluebell, PA 19422 Date: I/ Step en D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 • I dThA 2014 APR - I 10: 14 Li CUMERL. AND COUNTY PENNSYLVANIA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: APPEAL OF PAR ENTERPRISES, : CIVIL ACTION — LAW INC., Petitioners/Appellants : No. 11-7921 CIVIL VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Respondent/Appellee Parcel No. 47-18-1302-178 : Tax Assessment Appeal STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this day of , 2014, it is hereby Agreed and Stipulated by and between the Appellant, PAR Enterprises, Inc., by its attorney, Jacqueline Jackson-DeGarcia, Esquire, JJ Law Office, LLC; Borough of Wormleysburg by G. Bryan Salzmann, Esquire, Salzmann Hughes; West Shore School District by Mark S. Cappuccio, Esquire, Eastburn & Gray, P.C.; and Cumberland County Board of Assessment Appeals by John French, Esquire as follows: 1 On August 24, 2011, Appellant PAR Enterprises, Inc. filed a Petition for Appeal for Tax Parcel No. 47-18-1302-178, which contains an Econo Lodge and separate restaurant on 1.53 acres, and has a street address of 860 North Front Street, Wormleysburg, Pennsylvania ("Property"). 2. The parties stipulate that the total fair market value of the Property as of the date the original appeal was filed before the Board of Assessment Appeals was $2,150,000 and that value continues for the subsequent tax years at issue. 3. As a result of the 2010 Cumberland County -wide reassessment, the Predetermined Ratio is 100% of year 2010 value. There is no Common Level Ratio applicable to the year 2012 taxes. The parties further stipulate that the assessment applicable for taxes billed in years 2012 and 2013 shall be $2,150,000. The assessment of $2,150,000 shall continue in that amount for future years, until changed as provided by law. 4. The stipulated assessments shall be implemented beginning with the year 2012 county and municipal taxes and with the 2012 -2013 school taxes and shall continue thereafter unless and until changed as provided by law. 5. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make any refunds due. 6. Each party to this appeal shall bear its own costs. 7. The Court is requested to enter the proposed Order attached hereto. 8. This Settlement Agreement may be executed in counterparts, each of which shall be an original and all of which when taken together shall constitute a single agreement with the same effect as if the signatures thereto were upon the same instrument. It is agreed that a photocopy or FAX copy of a signature may serve as an original signature. 2 9. The undersigned Attorneys have specific authorization to enter into this settlement Stipulation by her/his client(s). By: Respectfully submitted, Jacqu e Jackson-DeGarcia, Esquire JJ Law Office, LLC P.O. Box 126504 Harrisburg, PA 17112 Counsel for Appellant P.A.R. Enterprises, Inc. By: Bryan G. Salzmann, Esquire Salzmann Hughes 354 Alexander Springs Rd., Suite 1 Carlisle, PA 17015 Solicitor for Wormleysburg Borough By: By: Jhn G. French, Esquire 1304 Oak Lane New Cumberland, PA 17040 Solicitor for Cumberland County Board of Assessment Appeals Mark S. Cappuecio, Esquire Eastburn & Gray, P.C. 470 Norristown Road, Suite 302 Bluebell, PA 19422 Solicitor for West Shore School District 9. The undersigned Attorneys have specific authorization to enter into this settlement Stipulation by her/his client(s). Respectfully submitted, By: Jacqueline Jackson - DeGarcia, Esquire JJ Law Office, LLC P.O. Box 126504 Harrisburg, PA 17112 Counsel for Appellant P.A.R. Enterprises, Inc. By: G. Bryan Salzmann, 'squire Salzmann Hughe 354 Alexander Springs Rd., Suite 1 Carlisle, PA 17015 Solicitor for Wormleysburg Borough By: Mark S. Cappuccio, Esquire Eastburn & Gray, P.C. 470 Norristown Road, Suite 302 Bluebell, PA 19422 Solicitor for West Shore School District By: John G. French, Esquire 1304 Oak Lane New Cumberland, PA 17040 Solicitor for Cumberland County Board of Assessment Appeals 3 • John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1304 Oak Lane New Cumberland, Pennsylvania 17070 Supreme Court I.D. No.90788 Tel: 717 - 856 -0845 IN RE: APPEAL OF PAR ENTERPRISES, : CIVIL ACTION — LAW INC., Petitioners /Appellants : No. 11 -7921 CIVIL vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Respondent/Appellee Parcel No. 47 -18- 1302 -178 : Tax Assessment Appeal CERTIFICATE OF SERVICE I hereby certify that on July 24, 2013, a true and correct copy of the foregoing Appellee's Stipulation and Joint Motion for Agreed Order was served by means of United States Mail, postage prepaid and/or Certified Mail, to the attorneys /parties of record as follows: Mark S. Cappuccio, Esquire Eastburn & Gray, P.C. 775 Penllyn Blueball Pike Bluebell, PA 19422 Solicitor for West Shore School District Jacqueline Jackson - DeGarcia, Esquire JJ Law Office, LLC P.O. Box 126504 Harrisburg, PA 17112 Attorney for Appellant PAR Industries, Inc. G. Bryan Salzmann, Esquire Salzmann Hughes 354 Alexander Springs Rd., Suite 1 Carlisle, PA 17015 Solicitor for Wormleysburg Borough Dated: Respectfully submitted, By Yi Jo G French, Esquire 2 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: APPEAL OF PAR ENTERPRISES, : CIVIL ACTION — LAW INC., Petitioners /Appellants : No. 11 -7921 CIVIL vs. : Tax Assessment Appeal CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Respondent/Appellee 3H AND NOW, this g day of ORDER CD Q" , 2014, upon consideration of the Stipulation and Joint Motion for Agreed Order, said Stipulation is accepted and adopted as an Order of this Court as follows: 1. Tax Parcel No. 47 -18- 1302 -178, which contains an Econo Lodge and separate restaurant on 1.53 acres, and has a street address of 860 North Front Street, Wormleysburg, Pennsylvania shall have a total fair market value of $2,150,000. 2. As a result of the 2010 Cumberland County -wide reassessment, the Predetermined Ratio is 100% of year 2010 value. There is no Common Level Ratio applicable to the year 2012 taxes. The assessment applicable for taxes billed in years 2012 and 2013 shall be $2,150,000. The assessment of $2,150,000 shall continue in that amount for future years, until changed as provided by law. 3. The stipulated assessment shall be implemented beginning with the year 2012 county and municipal taxes and with the 2012 -2013 school taxes and shall continue thereafter unless and until changed as provided by law. 4. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to timely make any refunds due. 5. Each party to this appeal shall bear its own costs. Cop rrlil€1,_ Auly 1:41-y aappu.c.c.i Jur_isa,:lE0.7444_ •9/ro /1y =gilt By the Court, 5