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HomeMy WebLinkAbout11-7922IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA " ' a ??` Anchor Investors, Appellant, V. County of Cumberland, Board of Assessment Appeals Appellee. • .ter LAND C 0 U T'-` No.-?1 i? E?1iS't`d'1iV1A • r"ir?l Real Estate Tax Assessment Parcel No. 13-10-0256-028 REAL ESTATE TAX ASSESSMENT APPEAL NOW COMES the Appellant, Anchor Investors (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 4600 Westport Drive which lies in Lower Allen Township, Cumberland County, Pennsylvania, and which has been designated as Parcel No. 13-10-0256-028 (the "Parcel"). 2. The County established an assessed value of $7,236,600 and an implied market value of $7,236,600. (Exhibit "A") 3. Taxpayers filed a timely appeal from this assessment. 4. On October 5, 2011, a hearing before the Board was held. ck? , aid ak? 1 w4 i?(? 28274 1 5. After the hearing, on October 6, 2011, the Board issued its decision. (Exhibit 'W'). 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 Lower Allen Township 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 Jac uelin Jackson-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-lawoffice.com Attorneys for Twcpayer 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, (thief Assessor ANCHOR INVESTORS Parcel Identifier: C/O JJ LAW OFFICE LLC 13-10-0256-028. 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 7,236,600 Taxable 7,236,600 Taxable C&G STATUS MARKET-BASED ASSESSMENT OLD NEW Land 1,300,000 1,300,000 Improvements 5,936,600 5,936,600 TOTAL 7,236,600 7,236,600 1000 of Market Value at 2010 Base Year Rates. CLEAN AND GREEN (CMG) 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: ANCHOR INVESTCRS Cumberland County Board of Assessment Appeals Lloyd W. Bucher Albert Peterlin Allen Shank EFFECTIVE: 01/01/2012 for County/Manic 07/01/2012 for School PROPERTY DESCRIPTION 1 Munic.: 13 - LOWER ALLEN TOWNSHIP School: 9 - WEST SHORE SD Control Number: 13000061 Property Location: 4600 WESTPORT DRIVE WESTPORT LOT 7A PB 70 PG 107 Unit/Lot ID: L-0007A Land Size: 10.00 acres Property Type: CO Commercial - Office 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: Thomas G. Vernau, Jr. Township Manager Lower Allen Township Municipal Services Center 2233 Gettysburg Road Camp Hill, PA 17011 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 4au ' ieJJackson-DeGarciacia 28274 1 4 ANCHOR INVESTORS Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA REAL ESTATE TAX c ? ASSESSMENT APPEAJ r C,1e --i rV L7 iT } NO. 11-7922 CIVIL TEi= PETITION TO INTERVENE OF LOWER ALLEN TOWNSHIP Lower Allen Township, by and through its attorneys, Daley Zucker Meilton Miner & Gingrich, LLC, files this Petition to Intervene, and avers as follows: 1. Lower Allen Township is a first class township with an address of 2233 Gettysburg Road, Camp Hill, PA 17011 and is organized and exists under the First Class Township Code and the Laws of the Commonwealth of Pennsylvania. 2. Appellant, Anchor Investors, owns the property at 4600 Westport Drive, (the "Property") in Lower Allen Township. 3. Appellant filed a tax assessment appeal to this Honorable Court and seeks a reduction in its tax assessment for the subject Property. 4. The Property is located within the boundaries of Lower Allen Township. 5. The Township was not named as a party in the tax appeal. 6. The Township may join the action as an original party as its interests as a taxing authority may be protected only through an intervention in the appeal. Wherefore, Lower Allen Township respectfully requests that this Honorable Court grant intervention in the tax assessment appeal. Date: ? j & (t ( By. Respectfully Submitted, DALEY ZUCKER MEILTON MINER & GINGRICH, LLC Steven . Miner, Esquire Atto ey I.D. No. 38901 635 North 12th Street, Suite 101 Lemoyne, PA 17043 Phone: (717) 724-9821 Email: sminerna,dzmmglaw.com ANCHOR INVESTORS Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA REAL ESTATE TAX ASSESSMENT APPEAL NO. 11-7922 CIVIL TERM VERIFICATION FURSUANT TO 18 PA C.S. 4909 1, Thomas G. Vernau, hereby certify that I am Township Manager of Lower Allen Township, and that I am authorized to execute this Verification on its behalf, and that the facts set forth in the foregoing-PETITION TO INTERVENE OF LOWER ALLEN TOWNSHIP is true and correct to the best of my knowledge, information and belief I understand that false statements made herein are made subject to the penalties of 18 Pa. C.S. §4909, relating to unsworn falsification to authorities. Thornas G. Ve ownship Manager v z i r" Dated: Lower Allen Township / ANCHOR INVESTORS Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA REAL ESTATE TAX ASSESSMENT APPEAL NO. 11-7922 CIVIL TERM CERTIFICATION OF SERVICE I, Steven P. Miner, Esquire, certify that on October 26, 2011 I served via United States Mail a true and correct copy of the forgoing Petition to Intervene of Lower Allen Township: Jacqueline Jackson-DeGarcia, Esquire JJ Law Office, LLC P.O. Box 126504 Harrisburg, PA 17112 Bonnie Mahoney, Chief Assessor Cumberland County Board of Assessment Appeals 1 Courthouse Square Carlisle, PA 17013 Mark S. Cappuccio, Esquire Eastburn & Gray, P.C. P.O. Box 1389 Doylestown, PA 18901-0137 Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Dennis Marion, Chief Clerk Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Jemry Small, Superintendent West Shore School District 507 Fishing Creek Road P.O. Box 803 New Cumberland, PA 17070 Respectfully Submitted, DALEY ZUCKER MEILTON MINER & GINGRICH, LLC By: Steven P. iner, Esquire Attorney I.D. No. 38901 635 North 12th Street, Suite 101 Lemoyne, PA 17043 Phone: (717) 724-9821 EASTBURN AND GRAY, P.C. By: Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 Tel: (215) 345-7000 Fax: (215) 542-9421 ANCHOR INVESTORS, INC. Appellant, V. COUNTY OF CUMBERLAND, BOARD OF ASSESSMENT APPEALS Attorneys for West Shore School District ? " CZ -4 to r,ncu MM C31 r <© X-n p A MC C)-n n IN THE COURT OF COMMON PL O O rn CUMBERLAND COUNTY, PENNSYVV IAA TAX ASSESSMENT APPEAL : PARCEL NO. 13-10-0256-028 : NO. 2011-7922 CIVIL TERM PETITION TO INTERVENE OF WEST SHORE SCHOOL DISTRICT West Shore School District, by and through its attorneys, Eastbum & Gray, P.C., files this Petition for Intervention, and avers as follows: 1. West Shore School District (the "School District"), with an address of 507 Fishing Creek Road, New Cumberland, Pennsylvania 17070-0803, is a school district organized and existing under the laws of the Commonwealth of Pennsylvania. 2. Appellant, Anchor Investors, Inc. owns the property at 4600 Westport Drive (the "Property") in Lower Allen Township. 3. Appellant filed a tax assessment appeal to this Honorable Court and seeks a reduction of its tax assessment for the subject Property. 4. The Property is located within the boundaries of the West Shore School District. 5. The School District was not named as a party in the tax appeal. 6. The School District may join the action as an original party as its interest as a taxing authority may be protected only through an intervention in the appeal. WHEREFORE, West Shore School District respectfully requests that this Honorable Court grant intervention in the tax assessment appeal of Anchor Investors, Inc. Respectfully submitted, EASTBURN & GRAY, P.C. By: Mark S. C uccio, Esquire Attorney I. D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 (215)345-7000 Attorneys for West Shore School District Date: November _?', 2011 VERIFICATION I, Joan C. Anderson, Director of Business Affairs for the West Shore School District, verify that the statements made in the foregoing pleading are true and correct based upon 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 falsification to authorities. Date: November 2011 d? Joan C. Anderson Director of Business Affairs West Shore School District EASTBURN AND GRAY, P.C. By: Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 Tel: (215) 345-7000 Fax: (215) 542-9421 ANCHOR INVESTORS, INC. Appellant, V. COUNTY OF CUMBERLAND, BOARD OF ASSESSMENT APPEALS Attorneys for West Shore,--.X School District WX rn' r car- .te r?-x C 2 r' 3 ?'r7 -.4 po IN THE COURT OF COMMON PLEAS O rv F CUMBERLAND COUNTY, PENNSYLVANIA TAX ASSESSMENT APPEAL PARCEL NO. 13-10-0256-028 NO. 2011-7922 CIVIL TERM CERTIFICATE OF SERVICE I, Mark S. Cappuccio, Esquire, certify that on November 4, 2011, I served via U.S. First Class Mail, postage prepaid, a true and correct copy of West Shore School District's Petition to Intervene on the following: Jacqueline Jackson-DeGarcia, Esquire JJ Law Office, LLC P.O. Box 126504 Harrisburg, PA 17112 Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Steven P. Miner, Esquire Daley, Zucker, Meilton, Miner & Gingrich, LLC 635 North 12th Street, Suite 101 Lemoyne, PA 17043 EASTBURN & GRAY, P.C. By: ark S. Ca uccio, Esquire EASTBURN AND GRAY, P.C. By: Mark S. Cappuccio, Esquire Attorney I.D. No. 46763 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 Tel: (215) 345-7000 Fax: (215) 542-9421 ANCHOR INVESTORS, INC. Appellant, V. COUNTY OF CUMBERLAND, BOARD OF ASSESSMENT APPEALS C'f -n Attorneys for West Sho rrn---. School District r" "C -Orn cn rZ ? ? c) , tQ a o-n c a C3 c C) m 0 u IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA TAX ASSESSMENT APPEAL : PARCEL NO. 13-10-0256-028 NO. 2011-7922 CIVIL TERM ENTRY OF APPEARANCE TO THE PROTHONOTARY: Kindly enter my appearance on behalf of West Shore School District in the above- captioned matter. EASTBURN & GRAY, P.C. By: Mark S. Cap cio, Esquire Attorney I. D. No. 46763 Attorneys for West Shore School District ANCHOR INVESTORS IN THE COURT OF COMMON PLEAS OF °rCUMBERLAND COUNTY, PA Appe°f v. r>?"?FdSYLVANj REAL ESTATE TAX ASSESSMENT APPEAL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 11-7922 CIVIL TERM and LOWER ALLEN TOWNSHIP Intervener ANSWER TO REAL ESTATE TAX APPEAL AND NOW, comes the Intervener, Lower Allen Township ("Township"), by and through the undersigned counsel and files this Answer to Appeal from the Notice of Final Determination Order of the Cumberland County Board of Assessment Appeal ("Board") for the above-referenced parcel and respectfully represents: 1. Admitted. 2. Admitted. 3. Admitted upon information and belief. 4. Admitted upon information and belief. 5. Admitted. 6. Admitted. 7. This is a legal conclusion to which no responsive pleading is required. To the extent a responsive pleading is required, the averment in paragraph 7 is denied. 8. The averments of paragraph 8(a) through (e) are legal conclusions to which no responsive pleading is required. To the extent a responsive pleading is required, the averments in paragraph 8(a) through (e) are deemed denied. WHEREFORE, Intervener respectfully requests this Honorable Court to affirm the Decision of the Board and maintain the tax assessment on the parcel for tax year 2012 and thereafter and afford such further relief as may be deemed necessary or appropriate under the circumstances. Respectfully Submitted, DALEY ZUCKER MEILTON MINER & GINGRICH, LLC r Date: t l l/ U, By: l/ Steven P /Miner, Esquire Attorne I.D. No. 38901 635 North 12th Street, Suite 101 Lemoyne, PA 17043 Phone: (717) 724-9821 Email: sminer(&dzmmQlaw.com ANCHOR INVESTORS Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee and LOWER ALLEN TOWNSHIP Intervener IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA REAL ESTATE TAX ASSESSMENT APPEAL NO. 11-7922 CIVIL TERM VERIFICATION PURSUANT TO 18 PA C S §4909 I, Thomas G. Vernau, hereby certify that I am Township Manager of Lower Allen Township, and that I am authorized to execute this Verification on its behalf, and that the facts set forth in the foregoing ANSWER TO REAL ESTATE TAX APPEAL is true and correct to the best of my knowledge, information and belief. I understand. that false statements made herein are made subject to the penalties of 18 Pa. C.S. §4909, relating to unsworn falsification to authorities. Dated: Thomas G. V Lower Allen Township ANCHOR INVESTORS IN THE COURT OF Appellant COMMON PLEAS OF CUMBERLAND COUNTY, PA V. REAL ESTATE TAX ASSESSMENT APPEAL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 11-7922 CIVIL TERM and LOWER ALLEN TOWNSHIP Intervener CERTIFICATION OF SERVICE I, Steven P. Miner, Esquire, certify that on November /?', 20111 served via United States Mail a true and correct copy of the forgoing Answer to Real Estate Tax Appeal: Jacqueline Jackson-DeGarcia, Esquire JJ Law Office, LLC P.O. Box 126504 Harrisburg, PA 17112 Bonnie Mahoney, Chief Assessor Cumberland County Board of Assessment Appeals 1 Courthouse Square Carlisle, PA 17013 Mark S. Cappuccio, Esquire Eastburn & Gray, P.C. P.O. Box 1389 Doylestown, PA 18901-0137 Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Dennis Marion, Chief Clerk Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Jemry Small, Superintendent West Shore School District 507 Fishing Creek Road P.O. Box 803 New Cumberland, PA 17070 Respectfully Submitted, DALEY ZUCKER MEILTON MINER GINGRIC JH, LLC By: y? Stev n P. Miner, Esquire Attorney I.D. No. 38901 635 North 12th Street, Suite 101 Lemoyne, PA 17043 Phone: (717) 724-9821 Email: sminer ,dzmmg1aw.com 4 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA tr Ir 13 AM 9:' Anchor Investors, Noll-7922 PENNSYLVANIA Appellant, Real Estate Tax Assessment V. County of Cumberland, Board of Assessment Appeals Appellee. Parcel No. 13-10-0256-028 NOTICE OF WITHDRAW OF REAL ESTATE TAX ASSESSMENT APPEAL To the Prothonotary: AND NOW, comes Appellant Anchor Investors, by and through its undersigned counsel, JJ Law Office LLC, and submits this notice of withdraw of Appellant's tax assessment appeal for parcel number 13-10-0256-028 as captioned above. Please mark the docket accordingly. Respectfully Submitted, June 13, 2012 J uel' ackson-De _.- 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-lawoffice.com Attorneys for Taxpayer Anchor Investors CERTIFICATE OF SERVICE I, Jacqueline Jackson-DeGarcia, hereby certify that on June 13, 2012, I served a true and correct copy of the foregoing, upon the following by U.S. Mail First-Class Mail, postage pre-paid : Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Cumberland Co. Bd. of Assessment Appeals Mark S. Cappuccio, Esquire Eastburn & Gray, P.C. 775 Penllyn Blue Bell Pike Blue Bell, PA 19422 West Shore School District Steven P. Miner, Esquire Daley, Zucker, Meilton, Miner & Gingrich, LLC 1035 Mumma Road, Suite 101 Wormsleyburg, PA 17043 Lower Allen Township Edward L. Schorpp, Solicitor Cumberland County Courthouse One Court House Square, Room 208 Carlisle, PA 17013 acqu line Jackson-D 'a, Esq.