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HomeMy WebLinkAbout11-8125 ? z v F? IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION IN RE: AMP Incorporated ) Civil Division l- ?laS Civa'1 Case No.. Appellant, VS. Cumberland County Board of Assessment Appeals, Cumberland County, PA Appellee. Interested Parties: Carlisle Area School District, Carlisle Borough and Cumberland County PETITION FOR APPEAL Filed on Behalf of AMP Incorporated, Appellant Counsel of Record for this Party: Sharon F. DiPaolo, Esquire Pa I.D. No. 74520 J. Kieran Jennings, Esquire Pa. I.D. 77734 Siegel Siegel Johnson & Jennings Co., L.P.A. 2912 Wildwood Road Extension Pittsburgh, PA 15101 412-486-2848 Zko1 ao P-* 0 66 77r IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION IN RE: AMP Incorporated Appellant, VS. Cumberland County Board of Assessment Appeals, Cumberland County, PA Civil Division Case No.: Appellee. PETITION FOR APPEAL AND NOW COMES the property owner, AMP Incorporated, by and through its attorneys, Siegel Siegel Johnson & Jennings, Co. LPA, Sharon F. DiPaolo, Esquire and J. Kieran Jennings, Esquire and files this Petition for Appeal for property situated in Carlisle Borough, Cumberland County, Pennsylvania and states as follows: 1. AMP Incorporated is the owner of certain commercial property located at 759 E Hamilton Street, Cumberland County, Pennsylvania and assessed on the records of Cumberland County as Parcel Number 06-20-1800-073 ("Property") 2 2. The Appellant, AMP Incorporated pays the real estate taxes on this Property and has the right to contest the assessment and market value of the Property. 3. Appellees are the Cumberland County Board of Assessment Appeals of Cumberland County ("Board"), the Board of Commissioners of Cumberland County, Carlisle Borough and the Carlisle Area School District. 4. The Appellants filed a real estate tax appeal from the assessment on the Property for tax year 2012 having an assessment in the amount of $1,050,000 . A copy of the Appellant's appeal form is attached as Exhibit "A". 5. Following a hearing the Board mailed notice of its decision in which it sustained the assessment for tax year 2012. A copy of the decision is attached as Exhibit "B" 6. This Petition is presented within thirty (30) days from the mailing date of the Board's notice. 7. The Appellant is aggrieved by the Board's adjudication. Specifically, Appellant avers upon information and belief that the assessment is unfair, unreasonable and excessive. The Appellant further avers as follows: a. The assessment on Appellant's property is substantially higher than assessments of comparable properties in the same neighborhood and the taxing district. b. The assessment is based upon an erroneous determination of fair market value, particularly as it concerns Appellant's property. 3 C. The value determination by the Cumberland County Board of Assessment appeals violates the Equal Protection Clause of the 14th Amendment when compared to assessments of properties of the same class. d. the impact of the assessment bears unequally on the Appellant when compared to assessments of properties of the same class. e. When related to assessments of similarly situated property owners, the assessment of the property of the Appellant is arbitrary and capricious. f. The assessment violates the uniformity clause of the Pennsylvania Constitution. g. The assessment violates the required equality of tax treatment guaranteed by Pennsylvania Statutory and Constitutional Law. h. The assessment is based in whole or in part upon an appraisal that does not represent the actual value of the property. i. The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied throughout the taxing district. j. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market value of the property as multiplied by the state mandated ratio as determined by the State Tax Equalization Board. k. The assessment lacks uniformity. 1. The assessment is discriminatory. M. The assessment is otherwise unjust and inequitable. n. Other such reasons as will be developed at the time of hearing. 4 WHEREFORE, the Appellant requests this Honorable Court to reverse the decision of the Cumberland County Board of Assessment Appeals, reduce the assessment and thereafter make all necessary orders and decrees to effectuate the decision for the tax year of 2012 and the years thereafter until the appeal is heard. Respectfully submitted, S ,Karon F. DiPaolo Pa. ID. No. 74520 J. Kieran Jennings Pa. ID. No. 77734 SIEGEL SIEGEL JOHNSON & JENNINGS, CO. LPA 2912 Wildwood Road Extension Pittsburgh, PA. 15101 Counsel for AMP Incorporated Appellant Dated: 6 _i! /, CUMBERLAND COUNTY ASSESSMENT APPEAL- COMMERCIAL/ INDUSTRIAL Under lhe-provisions of law any person' aggrieved by any assessment desiring to appeal shag file a statement. In writing, with the Board of Assessment Appeals. Such statement shalt designate the assessment appealed, from and the address-to which tlteBoard shall mail notice of when and where to appear for a hearing. No appeal shall be heard by the'boand unless appellant shall first have filed.the appeal and required documents, as set forth by law, {') includes taxirig districts Record Owner(s) Name.. A,? Address 1' i 7r vT ( - To B RET U_RNEl2.. --- _ r nco Site Location of Property Subject of Appear A L 7 U Number street Boroi township Assessors Tait Map identification#: Assessrrtertt-AgPeafed ?,.?Ja`~d.- d a __ Opinion of Market Vziue of this Prop. erty I to i?urcftased Purchase'?xt4e Amount of Fire-insurance: _SRate-reasonsiorfsiingthisappeal: Assessment does not- re-f-l-ect Current Market Value Property Type: Check and Compibte Proper Classification: ? Commerdal: Use Gross Square Ft;. ? Office: I_1 industrial: Owner.Occupied - If Leased: Annual Rent Gross Square Ft. Square Ft. Rate Area _ Tennant 9CCUp1e0 D_? oastructed Sgbare Ft..Rentable Area Owner Occupied Tennant Occupied If Leased:-Annual Rent Date Constructed' Total Square Ft., Square Ft.-Rentable Area Square FL Plant Area ( OWrier Occupied Tenant Occupied If Leased: Annual Rent. Lease Type: Net Gross Com'bin'ation Date Constructed' Other: Use Gross Square Ft. Owner Occupied Tenant Occupied .If teased: Annual Rent Date Constructed "ATTACH LAST-3YEARS INCOME & EXPENSE SYATEMENTSOR COMPLETETHE ATTACHED iNC ME & EXPENSE FORM" Certificate of Appeal INve hereby declare my/aur intention to appeal from the assessed valuation of the property desddbed atiaxet End do hereby verify that tho statements made in this appeat are true and correct I understand that false statements herein are made subjectto the penalties of 19 Pa. C.S. Section 49 4, refs ' g to unswom fatsiR #ion to authorities. ? e ..... ........... (lr.... Date-- : ?:7: ..? 7- _a r.l Owner(s) of Record Phone f;: {Home) (Day/Office) notices of these proceedings shall be mailed to: Name: Please provide copies of all Notices to: Office Use Only - Sharon F. OiPaolo, Esq. Fee Address: Siegel Siegel Johnson 8: Jennings 2912 Wildwood Road Ext _ Pittsburgh, PA 15101 (f0 ` 3q3 - y'&trz) EXHIBIT RECEIViEl) P GROSS ANNUAL INCOMES FOR 3 PRIOR YEARS GROSS ANNUAL EXPENSES FOR 3 PRIOR YEARS Gross Annual 20 Seat Estate Taxes $ F IXFJ) Insurance EXPENSES Land Rent Other `J items Indctuded 20 20 In Rent CI Heating O Air. Cond. O Electricity L7 N Cable 0 Water Electricity $ $ $ Cl Carpet Telephone 0 Drapes Gas ? Range Water & Sewer _ 0 Refdg. Trash Removal CI Dishwasher Heating _ 0 Garbage Manager's Salary Disposal OPERATIONAL. Fees Q Parking T EXPENSES Legal & Accounting t3 Pool Payroll Taxes O Rec. Facility Group Insurance Advertising Q OTHER: Wages & Salaries _ ? Supplies t7 .... .:_..,:.:MaIru...&.Repair .._.?.,--.___ ., ,.,_., t. ? .? ..,._ .. - „? .. ? ,..... _ u._,.y_ _,,.?.., _...?,..._.._.?... Replace. Reserve _ O Furniture Other # of Furnished Units: Furrfte in Un is TOTAL EXPENSES $ $ _$ owned By: 9 Bldg. Owner Please use additional pages for any other remarks relative to the property. O Rental Co. 0 Other i, ?.3 - Cumberland County Tax Assessment Cumberland County Board of Assessment Appeals One Courthouse Square Room 107 Lloyd W. Bucher Carlisle, PA 17013 Albert Peterlin -.(717)_ 240-635C Allen -Shank _ Stephen D. Tiley, Assistant Solicitor Hours: 8:00am to 4:30pm Bonnie M. Mahoney, Chief Assessor AMP INCORPORATED Parcel Identifier: C/O SHARON DIPAOLO, ESQ 06-20-1800-073. SIEGEL SIEGEL JOHNSON-JENNI'NGS 2912 WILDWOOD ROAD EXT MAILING DATE: OCTOBER 06, 2011 PITTSBURGH PA 15101 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. + 1,050,000 1,050,000 TAX.STATUS Taxable Taxable CMG STATDS EFFECTIVE: 01/01/2012 for County/Manic 07/01/2012 for School PROPERTY DESCRIPTION Munic.: 06 - CARLISLE BORO 5TH WRD School: 3 - CARLISLE AREA SD MARKET-BASED ASSESSMENT OLD NEW Land 529,100 529,100 Improvements 520,900 520,900 TOTAL 1,050,000 1,050,000 100% 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: AMP INCORPORATED [notc_a11L) EXHIBIT ,46 Control Number: 06001333 Property Location: 759 HAMILTON STREET LOT 16 Unit/Lot ID: L-0016 Land Size: 3.04 acres Property Type: I Industrial Cumberland County Commissioners Gary Eichelberger Rick Rovegno Barbara Cross Dennis Marion, Chief Clerk .3?j CC ?" I OCT BY:-----------------. _. VERIFICATION I declare that I am authorized to make this verification of the foregoing Petition for Appeal; that I know the contents thereof as to all matters of fact therein stated and the same are true; and as to all matters therein stated on information and belief, I believe them to be true. 1 understand that false statements herein are subject to the penalties 18 Pa. Cons. Stat. §4904 relating to unsworn falsification to authorities. Executed on this 18 day of October, 2011. Tyco Electronics Corporation (formerly known as AMP Incorporated) 0 By. 'Robert A. Scott EVP & General Counsel 7 CERTIFICATE OF SERVICE I, Sharon F. DiPaolo, Esquire, Attorney for Appellant, do hereby certify that the foregoing Petition for Appeal was served on the 4 day of October, 2011, by U.S. mail, postage prepaid, to the following: James D. Flower, Esq. 10 West High Street Carlisle, PA 17013 Stephen Tiley, Esq. Assistant Solicitor for Cumberland County 1 Court House Square Room 208 Carlisle, PA 17013 Edward Schorpp, Esq. 50 West South Street Carlisle, PA 17013 /,Sharon F. DiPaolo, Esquire 11736-2012 8 ""John G. French, Esquire Attorney for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle. PA 17013 Attorney I.D. No. 90788 Tel.: 717-759-5297 APPEAL OF AMP INCORPORATED, : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, NO. 11-8125 CIVIL TERM Respondents • REAL ESTATE TAX MUNICIPALITY: ASSESSMENT APPEAL CARLISLE BOROUGH 5TH WARD Parcel No. 06-20-1800-073 PRAECIPE FOR ENTRY OF APPEARANCE PURSUANT TO PA. R.CIV.P. 1012(b) Please enter my appearance on behalf of the Appellee Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: r ‘V/ 11 817569.1 Respectfully submitted, Jo G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, PA 17013 (717) 759-5297 Supreme Court I.D. # 90788 APPEAL OF AMP INCORPORATED, : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA vs. • CUMBERLAND COUNTY BOARD OF • ASSESSMENT APPEALS, • Petitioner • Respondents MUNICIPALITY: CARLISLE BOROUGH 5TH WARD Parcel No. 06-20-1800-073 NO. 11-8125 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL CERTIFICATE OF SERVICE I hereby certify that on May 14, 2014, a true and correct copy of the foregoing Praecipe for Withdrawal/entry of Appearance, Pursuant to Pa. R.Civ.P. 1012(b) was served by means of United States mail, first class, postage prepaid, upon the following: Sharon F. DiPaolo, Esquire Philip H. Spare, Esquire SIEGEL SIEGEL JOHNSON & JENNINGS, STOCK AND LEADER LPA Attorney for Petitioner Attorney for Carlisle Area School District 2912 Wildwood Road Extension 221 W. Philadelphia Street, Suite E-600 Pittsburgh, PA 15101 York, PA 17401 Keith O. Brenneman, Esquire SNELBAKER, BRENNEMAN, P.C. Solicitor for Carlisle Borough 44 W. Main Street P.O. Box 318 Mechanicsburg, PA 17055-6249 ohn G. French, Esquire