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Home My WebLink About11-8033IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA Mechanicsburg Storage and Transfer, 1 l- gc? 33 ??v' ? No. Appellant, V. County of Cumberland, Board of Assessment Appeals Real Estate Tax Assessment Parcel No. 18-23-0565-141 Appellee. REAL ESTATE TAX ASSESSMENT APPEAL •` ` , ? ?C= CJ r-n -T1 NOW COMES the Appellant, Mechanicsburg Storage and Transfer (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 200 N. Walnut Street which lies in the Borough of Mechanicsburg, Cumberland County, Pennsylvania, and which has been designated as Parcel No. 18-23- 0565-141 (the "Parcel"). 2. The County established an assessed value of $452,700 and an implied market value of $452,700. (Exhibit "A") 3. Taxpayers filed a timely appeal from this assessment. 4. On October 3, 2011, a hearing before the Board was held. 28274 1 Ql? ?Ra. ? ? .s a 4. On October 3, 2011, a hearing before the Board was held. 5. After the hearing, on October 4, 2011, the Board issued its decision. (Exhibit "A"). The Board lowered the assessment to $325,000. 6. It is from that decision that the Taxpayer appeals. 7. Although the Board lowered the assessment, the Taxpayer believes that the Board erred in not lowering the assessment further. 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 the Borough of Mechanicsburg 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 2 28274 1 the tax year 2012 and thereafter and afford such further relief as may be deemed necessary or appropriate under the circumstances. October 21, 2011 Respectfully Submitted, Jacq eline 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-lawoffice.com Attorneys for Taxpayer 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 MECHANICSBURG STORAGE & Parcel Identifier: C/O JJ LAW OFFICE LLC 18-23-0565-141. JACQUELINE JACKSON-DEGARCIA PO BOX 126504 MAILING DATE: OCTOBER 04, 2011 HARRISBURG PA 17112 APPEAL DEADLINE: NOVEMBER 03, 2011 BOARD OF ASSESSMENT APPEALS DECISION NOTICE - THIS IS NOT A TAX BILL This is a notice of a change to th- Assessed valuation or status of this property. REASON FOR CHANGE: 04 - APPEAL BOARD DECISION (REVISED ASSESSMENT) 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 452,700 325,000 TAX STATUS Taxable Taxable C&G STATUS MARKET-BASED ASSESSMENT OLD NEW Land 162,000 162,000 Improvements 290,700 163,000 TOTAL 452,700 325,000 1000 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 -127,700 -127,700 TOTAL -127,700 -127,700 Effects Future Billing Cycles Only cc: MECHANICSBURG STORAGE & 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 I PROPERTY DESCRIPTION Munic : 18 - MECHANICSBURG 3RD WRD School: 6 - MECHANICSBURG SD Control Number: 18000626 Property Location: 200 N WALNUT STREET LAND LESS THAN 1 ACRE Land Size: .65 acres Property Type: C3 Commercial - General(Grp 3) Cumberland County Commissioners Gary Eichelberger Rick Rovegno Barbara Cross Dennis Marion, Chief Clerk [notc-a11L] CC: CERTIFICATE OF SERVICE I, Jacqueline Jackson-DeGarcia, hereby certify that on October 21, 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 Jack Ritter, Mayor The Borough of Mechanicsburg 2 W. Strawberry Ave. Mechanicsburg, PA 17055 Dr. Mark K. Leidy, Superintendent Mechanicsburg Area School District 100 E. Elmwood Ave., 2nd Floor Mechanicsburg, PA 17055 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 Ja uelin Jackson-DeGarcia 4 Stephen D. Tiley, Esquire Supreme Court I.D. No.32318 Attorney for Cumberland County Assessment Office 5 South Hanover Street Tel: 717-243-5838 Carlisle Pennsylvania 17013 Fax: 717-243-6441 MECHANICSBURG STORAGE : IN THE COURT OF COMMON PLEAS AND TRANSFER, : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA V. CUMBERLAND COUNTY REAL ESTATE ASSESSMENT BOARD OF ASSESSMENT APPEALS NO. 2011-8033 =M :=0 r :r Appellee Parcel No. 18-23-0565-141 C_- car;:, N) ANSWER -' 7 ' AND NOW, comes The Appellee, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the "Real Estate Tax Assessment Appeal" filed by the Appellant, of which the following is a statement: 1. Admitted. 2. Admitted. 3. Admitted as an appeal filed timely for taxes billed on and after January 1, 2012. 4. Admitted. 5. Admitted. By way of further Answer, at the hearing the Appellant entered into evidence an appraisal that had been prepared for the Appellant, indicating a value of $325,000 for the subject property. The Assessment Office concurred with the Appellant's evidence. With the Appellant and the Assessment Office concurring at a value of $325,000, the Board entered a decision reducing the assessment to that amount. 6. Admitted. It is admitted that the taxpayer is now appealing the $325,000 assessed value. 7. Admitted in part. Denied in part. It is admitted that the Appellant/Taxpayer believes that the Board erred in not lowering the assessment further, but the Appellee denies that any such error occurred. In any event, the hearing before the Court is de novo and the decision of the Board of Assessment Appeals is no longer relevant. 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. WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying the appeal of the Appellant, or fixing the fair market value and assessment of the property, in such amount as the Court may deem just and proper. Dated: // 7S.?B/.Z. Respectfully submitted, By Stephen 15. Tiley, Esquire Assistant Cumb. Cty. Solicitor For Tax Matters 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: ""?' ??i?? B nnie M. Mahoney, Chief Assessor Stephen D. Tiley, Esquire Supreme Court I.D. No.3231 Attorney for Cumberland County Assessment Office 5 South Hanover Street Tel: 717-243-5838 Carlisle Pennsylvania 17013 Fax: 717-243-6441 MECHANICSBURG STORAGE : IN THE COURT OF COMMON PLEAS AND TRANSFER, : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA V. CUMBERLAND COUNTY APPEAL BOARD OF ASSESSMENT APPEALS : REAL ESTATE ASSESSMENT : NO. 2011-8033 Appellee Parcel No. 18-23-0565-141 CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: JJ Law Office, LLC Jacqueline Jackson-DeGarcia Attorney for Appellant P.O. Box 126504 Harrisburg, PA 17112 Atty. I.D. #68745 Tel. No. (717) 991-0483 Coyne & Coyne, PC Lisa M. Coyne, Esquire Attorney for Mechanicsburg Borough 3901 Market Street Camp Hill, PA 17011 Stock & Leader Philip H. Spare, Esquire 221 West Philadelphia St., Suite E-600 York, PA 174.01-2994 Attorney for Mechanicsburg Area School District Date: - to ? G 7 A -4 0 0, St phen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA Mechanicsburg Storage and Transfer, No. 11-8033 CIVIL Appellant, Real Estate Tax Assessment V. Parcel No. 18-23-0565-141 County of Cumberland, Board of Assessment Appeals z rn A , Appellee. r °1 CD p C_.) ,- . C:? : rj < -- - = w j:- NOTICE OF WITHDRAW OF REAL ESTATE TAX ASSESSMENT APPEAL To the Prothonotary: AND NOW, comes Appellant Mechanicsburg Storage and Transfer, 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 18-23-0565-1.41 as captioned above. Please mark the docket accordingly. Respectfully Submitted, Ja qu ine Jackson-De cia PA Attorney ID No. 68745 JJ Law Office LLC P.O. Box 126504 Harrisburg, PA 17112 Tel: (717) 991-0483 Fax: (717) 298-3359 March 15, 2012 jjd@jj-lawoffice.com Attorneys for Taxpayer CERTIFICATE OF SERVICE I, Jacqueline Jackson-DeGarcia, hereby certify that on March 15, 2012, I caused a copy of the foregoing document to be served upon the following via U.S. mail, postage prepaid as follows: The Honorable Jack Ritter, Mayor The Borough of Mechanicsburg 2 W. Strawberry Ave. Mechanicsburg, PA 17055 Dr. Mark K. Leidy, Superintendent Mechanicsburg Area School District 100 E. Elmwood Ave., 2nd Floor Mechanicsburg, PA 17055 Stephen D. Tiley, Esq. Assistant Cumb. Ct. Solicitor for Tax Matters 5 South Hanover Street Carlisle, PA 17013 Dennis Marion, Chief Clerk Cumberland County 1 Courthouse Square Carlisle, PA 170132 cqu ine Jackson-DeGarcia 2