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HomeMy WebLinkAbout11-8518FILED-OFFICE- OF THE PROTHONOTARY Russell R. Wert, Esquire Lengert Law, LLC P.O. Box 223 15A North Robeson Street Robesonia, PA 19551 T: 484-638-6538 Email: Rwert@lengertlaw.net 1011 NOV 14 PM 1: 02 CUMBERLAND COUNTY PENNSYLVANIA IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, As TRUSTEE Appellant V. COUNTY OF CUMBERLAND, BOARD OF ASSESSMENT APPEALS Appellee No. 7& Real Estate Tax Assessment Parcel No.: 13-10-0256-016 Real Estate Tax Assessment Petition and Notice of Appeal AND NOW comes the Appellant, U.S. Bank National Association, as Trustee, ("Taxpayer"), by and through its undersigned counsel, and files this appeal from the Board of Assessment Appeals Decision Notice and Order of the Cumberland County Board of Assessment Appeals ("Board") for the above captioned parcel, and respectfully represents the following: g2.00 pd C# 13 7 6 7A ?9 This appeal involves the assessment of property owned by the Taxpayer located at 5001 Louise Drive in Lower Allen Township, West Shore School District, Cumberland County, Pennsylvania, and which has been designated as Parcel No. 13-10-0256-016 ("Parcel"). 2. Taxpayer, U.S. Bank National Association, as Trustee, is the successor-in-interest to Bank of America, National Association, successor by merger to LaSalle Bank National Association, as Trustee for the Registered holders of GMAC Commercial Mortgage Securities, Inc., having taken ownership of the Parcel from the previous owner, SFN, PA LLC. See Deed attached as Exhibit A. 3. The County established a market based assessment of $5,720,000. See Board of Assessment Appeals Decision Notice attached as Exhibit B. 4. Taxpayer filed a timely appeal from this Assessment and had a hearing on October 12, 2011 before the Board. 5. The Board denied Taxpayer's request to change the assessed valuation of the property and mailed it'd decision notice on October 13, 2011. See Exhibit B. 6. It is from the October 12, 2011 decision that Taxpayer appeals. 7. This Court has jurisdiction to hear and decide this matter pursuant to 72 P.S. Section 5020-518.1 et seq. 8. The Taxpayer believes that the Board erred in not lowering the assessment. 9. 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; 2 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. WHEREFORE, Taxpayer, being aggrieved by the assessment of the Board, respectfully requests that this Honorable Court accept this appeal de novo and fix a hearing thereon in accordance with law and 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. Respectfully submitted, Russell R. Wert PA I.D. No.: 206872 Lengert Law, LLC P.O. Box 223 15A North Robeson Street Robesonia, PA 19551 Tel: 484-638-6538 Fax: 484-335-4318 Rwert@lengertlaw.net Attorney for Taxpayer November 14, 2011 3 t -IJ of -4- • Know all Men by these Presents Tax Parcel No. 13-10-0256-016 That I, Ronny R. Anderson, Sheriff of the County of Cumberland, In the State of Pennsylvania, for and in consideration of the sum of $ 1.00 (One Dollar) to me in hand paid, do hereby grant and convey to U.S. Bank, National Association, as successor-in-interest to Bank of America, National Association, successor by merger to LaSalle Bank National Association, as Trustee for the Registered holders of GMAC Commercial Mortgage Securities, Inc., Mortgage Pass-Through Certificates, Series 2001-C2 Writ No. 2010-488 Civil Term Bank of America, N.A., successor by merger to LASALLE BANK, N.A. As Trustee for the Registered Holders of GMAC Commercial Mortgage Securities, Inc., Mortgage Pass-Through Certificates, Series 2001 C-2 Vs SFN PA, LLC ALL THAT PIECE of property situate in Lower Allen Township, Cumberland County, Commonwealth of Pennsylvania, being Lot #C-4, shown in Final Subdivision Plan of Tracts "B" & "C" (Lots B-5, C-4) of a portion of "Rossmoyne Industrial Park", prepared February 17, 1989, revised March 24, 1989, by J. Michael Brill & Associates, Inc., for Smith Land & Improvement Corporation, the Plan being recorded May 2, 1989, in Cumberland County Court House in Plan Book 58 page 1. The Lot is bounded and described as follows: BEGINNING at a point on the Southern right-of-way line of "Louise Drive" (a 60 foot right-of-way), said point being located and referenced in a Southwesterly direction from the centerline intersection of "Ritter Road" and "Louise Drive" the following three (3) courses and distances: 1. From said intersection along the centerline of "Louise Drive" along an arc of a curve curving to the left having a radius of 1780.14 feet, an arc length of 145.70 feet to a point; 2) Thence along the same, South 51 degrees 50 minutes 23 seconds West a distance of 1165.11 feet to a point; 3) Thence South 38 degrees 09 minutes 37 seconds East a distance of 30.00 feet to a point on the Southern right of-way line of "Louise Drive" to the point of beginning: Thence from said point of beginning along existing Lot #C-2, South 38 degrees 09 minutes 37 seconds East a distance of 460.00 feet to a point; thence along lands now or late of Daniel Ritter and being the Southern side of a 150 foot buffer zone South 51 degrees minutes 23 seconds West a distance of 513.61 feet to a 50 point; thence along existing Lot #D-4, North 44 degrees 46 minutes 38 seconds West a distance of 463.08 feet to a point on the Southern right-of-way line of "Louise Drive"; thence along the Southern right-of-way line of "Louise Drive", North 51 degrees 50 minutes 23 seconds East a distance of 566.98 feet to a point, the place of beginning. BEING tax parcel number 13-10-0256-016 Previous Deed reference, Book 239, Page 531. rx A Z- , . The same having been sold by me to the said grantee on the Ist day of June Anno Domini Two Thousand and Eleven (2011) after due advertisement according to law, under and by Virtue of a Writ of Execution issued on the 18th of February Anno Domini 2011 out of the Court of Common Pleas of Cumberland County, Pennsylvania, as of Civil Term, Two Thousand and Ten (2010) Number 488 at the suit of Bank of America, N.A., successor by merger to LASALLE BANK, N.A. As Trustee for the Registered Holders of GMAC Commercial Mortgage Securities, Inc., Mortgage Pass-Through Certificates, Series 2001 C-2 -vs- SFN PA, LLC In Witness Whereof, I have hereunto affixed my signature this 24th of June Anno Domini Two Thousand and Eleven (2011) o R. Anderson, Sheriff Commonwealth of Pennsylvania, ss. County of Cumberland Before the undersigned, David D. Buell, Prothonotary of the Court of Common Pleas of Cumberland County, Pennsylvania, personally appeared Ronny R. Anderson, Sheriff of Cumberland County aforesaid, and in due form of law declared that the facts Set forth in the foregoing Deed are true, and that he acknowledged the same in order that Said deed might be recorded. Witness my hand and seal of said Court, this 2 4 th day of June Anno Domini Two Thousand and Eleven (2011) t'?j?t-i?c r£Ei 3 j G 4C .p _ .r •• ? ' ? i - onotarvy <3.- ` PA Grlhle WW C_t C b , n, e we f dW,0tWY F d .a ? ? ~ •' C,.,&sion Expires the Sint Molder of;- M4 ? /' G? ° fit'!` y ^ ? ` I hereby certify that the residence And Post Office addr f h ess o t e Within Grantee is c/o Berkaida Commercial Mortgage, LLC 700 N. Pearl Street, Ste 2200 Dallas, TX 75201 Richard W. Stewart Solicitor ROBERT P. ZIEGLER RECORDER OF DEEDS CUMBERLAND COUNTY 1 COURTHOUSE SQUARE CARLISLE, PA 17013 717-240-6370 Instrument Number - 201119322 Recorded On 7/12/2011 At 10:58:45 AM * Total Pages - 6 * Instrument Type - DEED-SHERIFF'S Invoice Number - 89792 User ID - KW * Grantor - SIN PA LLC * Grantee - GMAC COMMERICAL MORTGAGE SEC INC * Customer - SHERIFF * FEES STATE WRIT TAX $0.50 STATE JCS/ACCESS TO $23.50 JUSTICE RECORDING FEES - $12.50 RECORDER OF DEEDS PARCEL CERTIFICATION $10.00 FEES AFFORDABLE HOUSING $11.50 COUNTY ARCHIVES FEE $2.00 ROD ARCHIVES FEE $3.00 WEST SHORE SCHOOL $0.00 DISTRICT LONER ALLEN TOWNSHIP $0.00 TOTAL PAID $63.00 Certification Page DO NOT DETACH This page is now part of this legal document. I Certify this to be recorded in Cumberland County PA RECORDER O * - Information denoted by an asterisk may change during the verification process and may not be reflected on this page. 111111111111111111 Cumberland County Tax Assessment One Courthouse Square Room 107 Carlisle, PA 17013 (71.7) 240-6350 Hours: 8:00am to 4:30pm Stephen D. Tiley, Assistant Solicitor Bonnie M. Mahoney, Chief Assessor GMAC COMMERCIAL MORTGAGE SEC INC Parcel Identifier: C/O ANDREW DEBORD 13-10-0256-016. THE GIBBS FIRM, LPA 2355 AUBURN AVENUE MAILING DATE: OCTOBER 13, 2011 CINCINNATI OH 45219 APPEAL DEADLINE: NOVEMBER 12, 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 5,720,000 5,720,000 TAX STATUS Taxable Taxable C&G STATUS MARWET-BASED ASSESSMZNT Land OLD 856,800 NEW 856,800 lImprovements 4,863,200 4,863,200 ITOTAL 5,720,000 5,720,000 100% 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. i COUNTY/MUNIC SCHOOL Land ;Improvements] TOTAL N cc: GMAC COMMERCIAL MORTGAGE SEC INC jnetc-a1.1L; Cumberland County Board of Assessment Appeals Lloyd W. Bucher Albert Peterlin Allen Shank EFFECTIVE: 01/01/2012 for County/Manic 0710112012 for School PROPERTY DESCRIPTION Munic.: 13 - LOWER ALLEN TOWNSHIP School: 9 - WEST SHORE SD Control Number: 13000045 Property Location: 5001 LOUISE DRIVE ROSSMOYNE INDUSTRIAL PARK LOT C-4 PB 58 PG 1 Unit/Lot ID: LC-0004 Land Size: 5.71 acres Property Type: CO Commercial - Office Cumberland County Commissioners Gary Eichelberger Rick Rovegno Barbara Cross Dennis Marion, Chief Clerk CC: ?x Q Russell R. Wert, Esquire Lengert Law, LLC P.O. Box 223 15A North Robeson Street Robesonia, PA 19551 T: 484-638-6538 Email: Rwert@lengertlaw.net IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, No. As TRUSTEE Real Estate Tax Assessment Appellant Parcel No.: 13-10-0256-016 V. COUNTY OF CUMBERLAND, BOARD OF ASSESSMENT APPEALS Appellee Certificate of Service of Real Estate Tax Appeal for U.S. BANK NATIONAL ASSOCIATION, AS TRUSTEE I, Russell R. Wert, hereby certify that on November 14, 2011, l caused a true and correct 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 7010-1060-0000-8205-4118 Jemry Small, Superintendent West Shore School District 507 Fishing Creek Road P.O. Box 803 New Cumberland, PA 17070-0803 7010-1060-0000-8205-4125 Bonnie Mahoney, Chief Assessor Cumberland County Board of Assessment Appeals Old Courthouse 1 Courthouse Square Carlisle PA 17013 7010-1060-0000-8205-4132 Dennis Marion, Chief Clerk Cumberland County 1 Courthouse Square Carlisle, PA 170132 7010-1060-0000-8205-4149 Date: Russell R. Wert, squire PA I.D. No.: 206872 2 U.S. BANK NATIONAL ASSOCIATION, Appellant Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY CIVIL ACTION NO: 2011-8518 RULE TO SHOW CAUSE AND NOW, this 4th day of January 2012, upon review of the petition for Lower Allen Township to intervene in this case, a Rule to Show Cause why Lower Allen Township should not be permitted to intervene is issued upon all parties. This Rule to Show Cause is returnable by 23 January 2012. By the Court, Thomas A. P cey C.P.J. Distribution List: V?Steven P Miner Esquire c Q ' . , 625 North 12"' Street, Suite 101 rnm _- Lemoyne, PA 17043 z x ter' r x, V Russell R. Wert, Esquire Lengert Law, LLC ?c 15 A North Robeson Street ?*? 7 P. 0. Box 223 Robesonia, PA 19551 V Mark Cappuccio, Esquire P. 0. Box 1389 Doylestown, PA 18901-0137 Stephen Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 ? Bonnie Mahoney, Chief Assessor Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 VDennis Marion, Chief Clerk Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 ?Jerry Small, Superintendent West Shore School District 507 Fishing Creek Road P. 0. Box 803 New Cumberland, PA 17070 V T1?orxa5 ?? ??rn?u, Tr mh Cvp;e's ma-led r/yJ» IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW U.S. BANK NATIONAL ASSOCIATION Appellant No. 11-8518 CIVIL TERM Parcel No. 13-10-0256-016 Property: 5001 Louise Drive Lower Allen Township, PA VS. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY REAL ESTATE TAX ASSESSMENT APPEAL Appellee -0 ter- = C' ?? !Z 5 Z Cl) -v :Zzi :) C n.? ANSWER TO REAL ESTATE TAX ASSESSMENT APPEAL AND NOW, comes the Intervenor, Lower Allen Township ("Township"), by and through its undersigned counsel, Steven P. Miner, Esquire and the firm of Daley Zucker Meilton Miner & Gingrich, LLC, and answers this Real Estate Appeal referencing Parcel No. 13-10-0256-016 as follows: 1. Admitted. 2. Admitted upon information and belief. 3. Admitted. 4. Admitted. 5. Admitted. 6. Admitted. 7. Admitted. 8. This is a legal conclusion to which no responsive pleading is required. To the extent a responsive pleading is required, the averment of paragraph 8 is denied. 9.a.-e. Denied. Strict proof of same is demanded. WHEREFORE, Township respectfully requests this Honorable Court to dismiss this Appeal and further value the property at the Board of Assessment Appeals Decision value of $5,720,000.00. Respectfully Submitted, DALEY ZUCKER MEILTON MINER & GINGRICH, LLC Date: By: _ Steven P. Miner, Esquire Attorney I.D. No. 38901 635 North 12`" Street, Suite 101 Lemoyne, PA 17043 Phone: (717) 724-9821 IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW U.S. BANK NATIONAL ASSOCIATION : Parcel No. 13-10-0256-016 Appellant Property: 5001 Louise Drive Lower Allen Township, PA vs. No. 11-8518 CIVIL TERM THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY REAL ESTATE TAX ASSESSMENT APPEAL Appellee 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 ASSESSMENT 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: 7 Thomas G. Vernau, ship Manager Lower Allen Township .4 IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW U.S. BANK NATIONAL ASSOCIATION : Appellant VS. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Appellee No. 11-8518 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL CERTIFICATION OF SERVICE I, Steven P. Miner, Esquire, certify that on ?,/Z /I L,-' , I served via United States Mail a true and correct copy of the forgoing Answ r t Real Estate Tax Assessment Appeal: Russell R. Wert, Esquire Lengert Law, LLC P.O. Box 223 15A North Robeson Street Robesonia, PA 19551 Mark S. Cappuccio, Esquire Eastburn & Gray, P.C. P.O. Box 1389 Doylestown, PA 18901-0137 Bonnie Mahoney, Chief Assessor Cumberland County Board of Assessment Appeals 1 Courthouse Square Carlisle, PA 17013 Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Respectfully Submitted, DALEY ZUCKER MEILTON MINER & INGRICH, LLC B ??.. Y• Steve . Miner, Esquire Atto ey I.D. No. 38901 635 North 12`h Street, Suite 101 Lemoyne, PA 17043 Phone: (717) 724-9821 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, As Trustee, Appellant, V. COUNTY OF CUMBERLAND, BOARD of ASSESSMENT APPEALS Appellee. Civil Case No. 2011-8518-< Real Estate Tax Assessm? - -" Appeal Parcel No.: 13-10-0256-016 c_r PRAECIPE FOR SUBSTITUTION OF SUCCESSOR TO THE PROTHONOTARY: Kindly change the Appellant to Linlo Properties VIII, LP, 1013 Mumma Road, Suite 100, Lemoyne, PA 17043, as the current owner of the property, in the above- captioned matter. Respectfully Submitted, Date: April 12, 2012 Lowell R. Gates, Esq. PA ID 46779 Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Phone: 717.731.9600 Facsimile: 717.731.9627 l .r. gates @gateslawfirm. com cc: Stephen D. Tiley, Esq., on behalf of Bonnie Mahoney, Chief Assessor q' o PA 11Tr4 ?-? rs83o " 1139oCO IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, As Trustee, Appellant, v. COUNTY OF CUMBERLAND, BOARD of ASSESSMENT APPEALS Appellee. Civil Case No. 2011-8518 ' Real Estate Tax Assessmer' Parcel No.: 13-10-0256-016 PRAECIPE FOR ENTRY OF APPEARANCE TO THE PROTHONOTARY: Kindly enter the appearance of Lowell R. Gates, Esq., and Gates, Halbruner, Hatch & Guise, P.C. on behalf of Appellant, Linlo Properties VIII, LP, in the above- captioned matter. Date: April 12, 2012 Respectfully Submitted, 6 W&a Lowell R. Gates, Esq. PA ID 46779 Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Phone: 717.731.9600 Facsimile: 717.731.9627 1.r.gates@gateslawfirm.com cc: Stephen D. Tiley, Esq., on behalf of Bonnie Mahoney, Chief Assessor IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, As Trustee, Appellant, V. COUNTY OF CUMBERLAND, BOARD of ASSESSMENT APPEALS Appellee. rte', Civil Case No. 2011-8518 rn =TM c Real Estate Tax Assessment' Parcel No.: 13-10-0256-016 w PRAECIPE FOR ENTRY OF APPEARANCE TO THE PROTHONOTARY: Kindly enter the appearance of Alicia A. Blankenship, Esq., and Gates, Halbruner, Hatch & Guise, P.C. on behalf of Appellant, Linlo Properties VIII, LP, in the above-captioned matter. Respectfully Submitted, Date: April 12, 2012 off' Alicia A. Blankenship, Esq. PA ID 309898 Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Phone: 717.731.9600 Facsimile: 717.7 31.962 7 a.blankenship@gateslawfirm.com cc: Stephen D. Tiley, Esq., on behalf of Bonnie Mahoney, Chief Assessor IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, As Trustee, Appellant, V. COUNTY OF CUMBERLAND, BOARD of ASSESSMENT APPEALS Appellee. Civil Case No. 2011-8518 7ti f" ? .s -ta - - Real Estate Tax Assessment Appeal Parcel No.: 13-10-0256-016 PRAECIPE FOR SUBSTITUTION OF SUCCESSOR STATEMENT OF MATERIAL FACTS AND NOW comes Linlo Properties VIII, LP, by its undersigned counsel, and files this Praecipe for Substitution of Successor, pursuant to Pa. R. Civ. P. 2352, and in support thereof, avers as follows: 1. U.S. Bank, National Association, as successor-in-interest to Bank of America, National Association, successor by merger to LaSalle Bank National Association, as Trustee for the Registered Holders of GMAC Commercial Mortgage Securities, Inc., Mortgage Pass-Through Certificates, Series 2001-C2 ("the Seller") was the owner of the real estate at 5001 Louise Drive, Mechanicsburg, Lower Allen Township, Cumberland County, Pennsylvania, which real estate is the subject of this appeal; 2. Linlo Properties VIII, LP, is a Pennsylvania Limited Partnership with its principle place of business located at 1013 Mumma Road, Suite 100, Lemoyne, Cumberland County, Pennsylvania 17043; 3. The general partner of Linlo Properties VIII, LP is Linlo Management H, LLC, a Pennsylvania limited liability company with its principle place of business located at 1013 Mumma Road, Suite 100, Lemoyne, Cumberland County, Pennsylvania 17043; 4. Linlo Properties VIII, LP ("the Purchaser") purchased the 5001 Louise Drive property; 5. The Seller and the Purchaser did enter into a "Purchase Agreement" for the transfer of Property located at 5001 Louise Drive, Lower Allen Township, Cumberland County, Pennsylvania 17055 ("Property") on February 23, 2012; 6. The Property being transferred, sold, and conveyed by Special Warranty Deed on April 10, 2012; 7. The Property is at tax parcel number 13-10-0256-016; 8. The Property is the subject of the above-captioned tax appeal; and, 9. The Purchaser, being the successor in interest, thereby has the right to substitution as the Appellant. WHEREFORE, Linlo Properties VIII, LP respectfully requests this Honorable Court substitute it as the Appellant in the above-captioned matter. Respectfully Submitted, Date: April 12, 2012 L ell R. Gates, Esq. PA ID 46779 Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Phone: 717.731.9600 Facsimile: 717.731.9627 I.r.gates@gateslawfirrn.com IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, As Trustee, Appellant, V. COUNTY OF CUMBERLAND, BOARD of ASSESSMENT APPEALS Appellee. Civil Case No. 2011-8518 ?nYv Real Estate Tax Assessment Parcel No.: 13-10-0256-016 ,_.1 C-1, w ?a I CERTIFICATE OF SERVICE I, Alicia A. Blankenship, Esq., hereby certify that on April 12, 2012 true and correct copies of the following: (1) Praecipe for Substitution of Successor; (2) Praecipe for Substitution of Successor-Statement of Material Facts; and (3) Praecipes for Entry of Appearance for Lowell R. Gates and Alicia A. Blankenship were served via first class postage prepaid mail upon the following: Russell R. Wert, Esq. Lengert Law, LLC P.O. Box 223 15A North Robeson Street Robesonia, PA 19551 Bonnie Mahoney, Chief Assessor, Cumberland County Board of Assessment Appeals 1 Courthouse Square Carlisle, PA 17013 Mark S. Cappuccio, Esq. Eastburn & Gray, P.C. P.O. Box 1389 Doylestown, PA 18901-0137 Stephen D. Tiley, Esq. 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 Steven P. Miner, Esq. Thomas G. Vernau, Jr., Township Manager Daley Zucker Meilton Lower Allen Township Miner & Gingrich, LLC Municipal Services Center 635 North 12t Street, Suite 101 2233 Gettysburg Road Lemoyne, PA 17043 Camp Hill, PA 17011 Respectfully Submitted, Date: April 12, 20121 Alicia A. Blankenship, Esq. PA ID 309898 Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Phone: 717.731.9600 Facsimile: 717.731.9627 a.blankenship@gateslawfin-n.com 2 U.S. BANK NATIONAL ASSOCIATION as Trustee, Appellant V. COUNTY OF CUMBERLAND BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS OF THE NINTH JUDICIAL DISTRICT Parcel No. 13-10-0256-016 NO. 2011-8518 CIVIL TERM IN RE: MOTION FOR PRO HAC VICE ADMISSION RULE TO SHOW CAUSE w AND NOW, this 16 day of May, 2012, upon consideration of Appellant's Motion for Admission of Counsel Pro Hac Vice, a Rule is hereby issued upon all interested parties to show cause why the relief requested should not be granted. RULE RETURNABLE within 10 days of service. Distribution: Russell R. Wert, Esq. Lengert Law, LLC P.O. Box 223 210 W. Penn Street Robesonia, PA 19551 V Lowell Gates, Esq. 1013 Mumma Road Suite 100 Lemoyne, PA 17043 BY THE COURT, 1 3 ?? Tho a A. Placey, C. P.J. -< -, -<> ° -; C7, C_, `:'' Mark Cappuccio, Esq. Eastburn & Gray, P.C. Doylestown, PA 18901 Steven Tiley, Esq. Frey & Tiley 5 S. Hanover Street Carlisle, PA 17013 .? Stephen Miner, Esq. Daley Zucker Meilton Miner & Gingrinch, LLC 635 North 12th Street Suite 101 Lemoyne, PA 17043 J U.S. BANK NATIONAL ASSOCIATION as Trustee, Appellant V. COUNTY OF CUMBERLAND BOARD OF ASSESSMENT APPEALS, Appellee 1 le IN THE COURT OF COMMON PLEAS OF THE NINTH JUDICIAL DISTRICT Parcel No. 13-10-0256-016 NO. 2011-8518 CIVIL TERM IN RE: PRAECIPE FOR SUBSTITUTION OF SUCCESSOR FILED BY LINLO PROPERTIES VIII, LP ORDER OF COURT AND NOW, this Wh day of May, 2012, upon review of the Praecipe for Substitution of Successors filed by Linlo Properties VIII, LP and Appellant's Reply in Opposition thereto, an oral argument is scheduled for Wednesday, 13 June 2012, at 10:30 a.m. in Courtroom No. Six of the Cumberland County Courthouse, Carlisle, Carlisle, Pennsylvania. All parties wishing to argue their position shall submit a brief to the court outlining their position and citing relevant case law no later than the close of business on Wednesday, 6 June 2012. COURT- BY THE Thomas A. Placey C.P.J. Distribution: Russell R. Wert, Esq. -?, Lengert Law, LLC zM P.O. Box 223 _` T 210 W. Penn Street Robesonia, PA 19551 : -? S-n ?d. rv c? 3 ? rowel I Gates, Esq. 1013 Mumma Road Suite 100 Lemoyne, PA 17043 ark Cappuccio, Esq. Eastburn & Gray, P.C. Doylestown, PA 18901 Steven Tiley, Esq. Frey & Tiley 5 S. Hanover Street Carlisle, PA 17013 ,8fe'phen miner, Esq. Daley Zucker Meilton Miner & Gingrinch, LLC 635 North 12"' Street Suite 101 Lemoyne, PA 17043 Co c?s rr.-dQ,-L Ir f, ?- Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 1012MAl+24 AM 10:5t LAtffl CCC -g.1. . Tel: 717-243-5838 5 South Hanover Street SUM Carlisle Pennsylvania 17013 US BANK NATIONAL ASSOCIA As TRUSTEE, Appellant V. COUNTY OF CUMBERLAND BOARD OF ASSESSMENT APPEALS Appellee Parcel No. 13-10-0256-016 iaA. HE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA No. 2011-8518 CIVIL TERM REAL ESTATE ASSESSMENT ENTRY OF APPEARANCE TO THE PROTHONOTARY: Please enter my appearance on behalf of the Appellee Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: I-o*4V Respectfully submitted, By. ` Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court l.D.#32318 Supreme Court I.D. No.32318 R me D. Tiley, Esquire i3 } it; Y 24 A li l upr` me Court I.D. No.32318 Attorney for Cumberland County Assessment Office 5 South Hanover Street P SYLVANIA Tel: 717-243-5838 Carlisle Pennsylvania 17013 Fax: 717-243-6441 US BANK NATIONAL ASSOCIATION : IN THE COURT OF COMMON PLEAS As TRUSTEE, : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA V. No. 2011-8518 CIVIL TERM COUNTY OF CUMBERLAND REAL ESTATE ASSESSMENT APPEAL BOARD OF ASSESSMENT APPEALS Appellee Parcel No. 13-10-0256-016 ANSWER AND NOW, comes 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 Petition and Notice of Appeal" filed by the Appellant on November 14, 2011, of which Answer the following is a statement: 1. Admitted. The averments of this paragraph are admitted to be true and accurate as of the date of filing of the Appellant's Petition and Notice. Upon information and belief the Appellee, Cumberland County Board of Assessment Appeals ("Board") avers that the property was conveyed on April 10, 2012 to Linlo Properties, VIII, LP, 1013 Mumma Road, Suite 100, Lemoyne, PA 17043. 2. Admitted. By way of further Answer, only the verification page for the deed was attached to the copy of the Petition and Notice served on the Appellee. 3. Admitted. 4. Admitted. 5. Admitted. 6. Admitted. 7. Admitted in part. Denied in part. It is admitted that this Court has jurisdiction. The statutory citation in the Petition and Notice is to the General County Assessment Law. General County Assessment Law and The Fourth to Eighth Class County Assessment Law were replaced by the Consolidated County Assessment Law, 53 Pa. C. S. §8801, et. seq., effective January 1, 2011. This Court has jurisdiction pursuant to 53 Pa. C. S. §8854. 8. Admitted in part. Denied in part. It is admitted that the taxpayer "believes" that the Board erred in not lowering the assessment. It is denied that the Board erred in not lowering the assessment. Any averment that the Board erred in refusing to lower the assessment of the subject property is a conclusion of law to which no responsive pleading is required. Strict proof at trial is demanded. 9. 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. Strict proof at trial is demanded WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying the appeal or, in the alternative, fixing the fair market value and assessment of the property in such amount as the Court may deem just and proper. Dated: Respectfully submitted, By. Stephen D. 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. 22u Lfm -z Dated: 51AI.11 2- Bonnie 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 US BANK NATIONAL ASSOCIATION : IN THE COURT OF COMMON PLEAS As TRUSTEE, : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA V. COUNTY OF CUMBERLAND BOARD OF ASSESSMENT APPEALS No. 2011-8518 CIVIL TERM REAL ESTATE ASSESSMENT Appellee Parcel No. 13-10-0256-016 CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer and Praecipe to Enter an Appearance, by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: LENGERT LAW, LLC Russell M. Wert, Esquire 15A North Robeson Street Robesonia, PA 19551 THE GIBBS FIRM Andrew E. DeBord, Esquire 2355 Auburn Avenue Cincinnati, OH 45219 GATES, HALBRUNER, HATCH & GUISE, P.C. Lowell R. Gates, Esquire 1013 Mumma Rad, Suite 100 Lemoyne, PA 17043 DAKEY, ZUCKER, MEILTON, MINER & GINGRICH, LLC Steven P. Miner, Esquire 635 N. 12`h Street, Suite 101 Lemoyne, PA 17043 GATES, HALBRUNER, HATCH & GUISE, P.C. Alicia A, Blankenship, Esquire 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Date: 1W 2 y jf/e2 EASTBURN & GRAY, P. C. Mark S. Cappuccio, Esquire P.O. Box 1389 Doylestown, PA 18901 - ? A Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor for Tax Matters 5 S. Hanover Street, Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 # # IJ U.S. BANK NATIONAL ASSOCIATION as Trustee, Appellant V. COUNTY OF CUMBERLAND BOARD OF ASSESSMENT APPEALS, Appellee 000*i 2.0 luaw IN THE COURT OF COMMON PLEAS OF THE NINTH JUDICIAL DISTRICT Parcel No. 13-10-0256-016 NO. 2011-8518 CIVIL TERM IN RE: PRAECIPE FOR SUBSTITUTION OF SUCCESSOR FILED BY LINLO PROPERTIES VIII, LP ORDER OF COURT Iday of June, 2012, upon consideration of Linlo Properties AND NOW, this LCO VIII, LP's Praecipe For Substitution of Successor and U.S. Bank National Association's Reply in opposition thereto, and following oral argument held on June 13, 2012, at which Linlo Properties VIII, LP was represented by Lowell R. Gates, Esquire and Alicia A. Blankenship, Esquire, and U.S. Bank National Association was represented by Russell R. Wert, Esquire, and at which Stephen D. Tiley, Esquire, appeared on behalf of Cumberland County Board of Assessment Appeals but indicated that the Board took no position as to the filed praecipe, U.S. Bank National Association's objection to Linlo Properties' request that the Cumberland County Prothonotary substitute Linlo Properties VIII, LP, for U.S Bank National Association as Appellant in the above-captioned Tax Assessment Appeal is SUSTAINED to the extent that Linlo Properties VIII, LP, as current owner of the subject property, is permitted to intervene as a co-appellant, but is not permitted to remove U.S. Bank National Association as an appellant from the matter. THE CUMBERLAND COUNTY PROTHONOTARY IS HEREBY DIRECTED to enter Linlo Properties VIII, LP, as co-appellant in the underlying Tax Appeal filed by U.S. Bank National Association. Both U.S. Bank National Association and Linlo Properties shall remain on any distribution list. J BY THE COURT, Thomas A. lacey C.P.J. Distribution: Russell R. Wert, Esq. Lengert Law, LLC P.O. Box 223 210 W. Penn Street Robesonia, PA 19551 u Lowell R. Gates, Esq. era Gates, Halbruner, Hatch & Guise, P.C.; 1013 Mumma Road Suite 100 Lemoyne, PA 17043 V Mark S. Cappuccio, Esq. Eastburn & Gray, P.C. P.O. Box 1389 Doylestown, PA 18901 ? Steven Tiley, Esq. Frey & Tiley 5 S. Hanover Street Carlisle, PA 17013 ? Stephen Miner, Esq. Daley Zucker Meilton Miner & Gingrinch, LLC 635 North 12th Street Suite 101 Lemoyne, PA 17043 eGP,es i".led 1161X f- Russell R. Wert, Esquire Lengert Law, LLC P.O. Box 223 210 W. Penn Avenue Robesonia, PA 19551 T: 484-638-6538 Email: Rwert@lengertlaw.net IL"i. a-at flc t TH ROTHONOTTARY 1 12 JUL - 4 Ply 2f 0 1 r'"BERLANO COUNTY PENNSYLVANIAI IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, AsTRUSTEE Appellant No. 2011-8518 Real Estate Tax Assessment Parcel No.: 13-10-0256-016 V. COUNTY OF CUMBERLAND, BOARD OF ASSESSMENT APPEALS Appellee Plaintiff s Amended Motion To Have Rule Made Absolute And Motion For Pro Hae Vi Admission Granted AND NOW comes the Appellant, U.S. Bank National Association, as Trustee, ("Taxpayer"), by and through its undersigned counsel, and files motion and in support thereof I avers the following: L Plaintiffs counsel filed a Motion for Pro Hac Vice Admission on or about May 4, 201!. 2. The motion was uncontested and served upon all interested parties. 3. On or about May 10, 2012, this Honorable Court issued a Rule To Show Cause for any interested party to show cause why the relief requested should not be granted. 4. Plaintiff has received no notice of objection or answer to the Motion for Pro Hac Vice I, from any interested party, either before filing the motion or after the Rule To Show Cause wall, issued by the Court. 5. On or about July 2, 2012, Plaintiff filed a Motion for To Have Rule Made Absolute And Motion For Pro Hac Vice Admission Granted. 6. Plaintiff files this Amended Motion To Have Rule Made Absolute and Motion For Pro; Hac Vice Admission Granted. 7. The Motion for Pro Hac Vice Admission was circulated to counsel involved. No Party objected to said motion. 8. No judge has ruled on this motion. 9. The Honorable Judge Thomas A. Placey ruled on a Praecipe for Substitution in this matter, said hearing having occurred after the Motion for Pro Hac Vice. WHEREFORE, Plaintiffs, by and through their counsel, reuqest this Honorable Cour? to make the rule absolute and grant the relief requested in the Amended Motion for Pro Hac Vi Respectfully submitted, Russell R. Wert PA I.D. No.: 206872 Lengert Law, LLC P.O. Box 223 210 W. Penn Avenue Robesonia, PA 19551 Tel: 484-638-6538 Fax: 484-335-4318 Rwert@lengertlaw.net Attorney for Taxpayer July 6, 2012 2 Russell R. Wert, Esquire Lengert Law, LLC P.O. Box 223 210 W. Penn Ave. Robesonia, PA 19551 T: 484-638-6538 Email: Rwert@lengertlaw.net IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, No. 2011-8518 As TRUSTEE CIVIL TERM Appellant Real Estate Tax Assessment V. Parcel No.: 13-10-0256-016 COUNTY OF CUMBERLAND, : BOARD OF ASSESSMENT APPEALS Appellee CERTIFICATE OF SERVICE L, Russell Wert, hereby certify that a true and correct copy of Plaintiff's Amended To Have Rule Made Absolute And Motion For Pro Hac Vice Admission Granted has been upon the following persons by depositing same in the US Mail, First Class delivery, on the 6th day of July 2012: Steven P. Miner, Esquire Bonnie Mahoney, Chief Assessor Daley Zucker Meilton Miner & Gingrinch, LLC Cumberland Co. Bd. of Assessment Appe4is 635 North 12th Street, Suite 101 Old Courthouse, 1 Courthouse Square Lemoyne, PA 17043 Carlisle PA 17013 Stephen D. Tiley, Esquire Frey & Tiley 5 S. Hanover Street Carlisle, PA 17013-3307 Mark S. Cappuccio, Esquire Eastburn & Gray, P.C. P.O. Box 1389 Doylestown, PA 18901-0137 Dennis Marion, Chief Clerk Cumberland County 1 Courthouse Square Carlisle, PA 17012 Lowell Gates, Esq. Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Respectfully Submitted, Date: By y Russell R. Wert, Esq. Pa. I.D. No.: 206872 Lengert Law LLC P.O. Box 223, 2.10 West Penn Ave. Robesonia, PA 19551 Office: (484) 638-6538 Fax: (484) 335-4318 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, AS TRUSTEE Appellant, Real Estate Tax Assessment Appeal VS. COUNTY OF CUMBERLAND BOARD OF ASSESSMENT APPEALS, No. 2011-8518 CIVIL TERM Parcel No. 13-10-0256-016 Appellee, ORDER as counsel, Pro Hac Vice, for the Appellant, is granted. 00?? I A! And now, on this day o 2012, said motion for admission of Andrew E. DeBord Distribution: I/ Russell R. Wert, Esq. P.O. Box 223 210 W. Penn Street Robesonia, PA 19551 VLowell Gates, Esq. 1013 Mumma Road Suite 100 Lemoyne, PA 17043 `/ Mark Cappuccio, Esq. Eastburn & Gray, P.C. P.O. Box Doylestown, PA 18901 ?Steven Tiley, Esq. Frey & Tiley 5 south Hanover Street Carlisle, PA 17013 Stephen Miner, Esq. Daley Zucker Meilton Miner & Gingrinch, LLC 635 North 12th Street, Suite 101 Lemoyne, PA 17043 ? 6Env%',e MakoAe.- By: Thoma A. Pfacey Common Pleas Judge MW C - .? . C D C-) z I ` f- / 6 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, As Trustee, Appellant, v. COUNTY OF CUMBERLAND BOARD OF ASSESSMENT APPEALS, Appellee. Civil Case No. 2011-8518 r~~. ;~ ,~ - ~ ~:~ ~~ ~~ -gin; ~t 4 +++~~ -, ~ =c -~ _ ~=~ - ~ c a _: ~ c~ ~ c _, "~ + .. Real Estate Tax Assessment Appeal Parcel No.: 13-10-0256-016 PETITION TO PAY REAL ESTATE TAX UNDER PROTEST AND NOW comes Co-Appellant, Linlo Properties VIII, LP, by and through ~ts undersigned counsel, Gates, Halbruner, Hatch & Guise, P.C., and files this Petition to Pay Estate Tax Under Protest, and in support thereof, avers as follows: 1. Linlo Properties VIII, LP is the present owner of parcel number 13-10-0256-0116 located at 5001 Louise Drive, Hillside Corporate Center, Lower Allen Township, Cumberl County, Pennsylvania (hereinafter "the Property"). 2. The Property is the subject of an on-going real estate tax assessment appeal w began in calendar year 2011. 3. On June 15, 2012, this Court entered an order allowing Linlo Properties VIII, to intervene in the tax appeal as a co-appellant. 4. Following a hearing before the Cumberland Count Board of Assessment Appeals, the Board issued its decision on October 13, 2011, wherein the Board made no change to ~he Property's assessment thereby maintaining its assessment at a Market-Based Assessment rate~of r $5,720,000.00. This amount is effective for County and Municipal Taxes as of January 1, 202 and for School Taxes as of July 1, 2012. 5. On November 14, 2011, U.S. Bank, National Association filed an appeal to Court. 6. During the tax appeal proceedings, U.S. Bank, National Association was in the process of negotiating and selling the Property to Linlo Properties VIII, LP, which negotiations culminated in a Purchase Agreement dated February 23, 2012. 7.. In April 2012, the Property was ultimately sold by U.S. Bank, National Association to Linlo Properties VIII, LP in an arms-length transaction for a net purchase price cif $3,376,250.00 which represents the Property's fair market value. 8.. The $3,376,250.00 purchase price is fifty-nine (59%) percent of the $5,720,000 value assigned by the Board of Assessment Appeals. 9. Based on the current West Shore School District Real Estate Tax Notice for the fiscal period July 1, 2012 to June 30, 2013, attached as Exhibit A, the face amount of the schoo tax is $53,196.00. 10. Based on Linlo Properties VIII, LP's arms-length purchase price of $3,376,250.00, the tax assessment and the corresponding school real estate tax should be approximately 60% of the $53,196.00 amount on the current school tax bill. 11. Based on the anticipated assessment reduction, the face amount of the school should be $31,918.00 which is a $21,278.00 reduction. 12. Pursuant to the Consolidated County Assessment Law, 53 Pa. C.S.A. § 8854(c), an appeal does not prevent the collection of taxes based on the assessment; however, the appellant may pay the taxes due under protest. 2 13. Section 8854(c) provides, in pertinent part, as follows: An appeal shall not prevent the collection of taxes based on the assessment appealed. If the assessment is reduced, then any overpayment of taxes together with interest at a rate pursuant to section 8843 (relating to spot reassessment) from the date of overpayment shall be returned to the person or persons who paid the taxes. The appellant may protest the taxes due. The protest must be in writing addressed to the tax collector. It shall be the duty of the tax collector to notify the taxing districts of any payment under protest by delivering to them a copy of the protest. The taxing districts shall be required to segregate 25% of the amount of the tax paid in a separate account and shall not be permitted to expend any portion of any segregated amount unless it first petitions the court, ... [.] 53 Pa. C.S.A. § 8854(c). 14. As the current owner, Linlo Properties VIII, LP will be paying the school tax d~e under protest. 15. Without this Court's intervention, Linlo Properties VIII, LP will be forced to grossly overpay its real estate tax to the West Shore School District. 16. Other than some settlement negotiations, the procedural status of the appal I before this Court has not progressed despite the lapse of over nine (9) months. 17. The West Shore School District and the other taxing authorities have no to move the case forward because Section 8854(c) requires the owner of the Property to making regular tax payments despite the obviously excessively high assessment of the 18. As the Purchase Price, resulting from an arms-length transaction, was roughly 60% of the current assessed value, Petitioner Linlo Properties VIII, LP believes it is equital#le and fair to request that 40% of the tax to be paid to the West Shore School District, in an equal to $21,278.00, be segregated into a separate account by the tax collector until conclusion of this appeal. 3 WHEREFORE, Co-Appellant, Linlo Properties VIII, LP, respectfully requests this Court enter an order requiring Bonnie K. Miller, Tax Collector for the West Shore School District and for the municipality and county to segregate 40% of the taxes to be paid under protest into a separate account. ' Date: August 24, 2012 Respectfully Submitted, Lowell R. Gates, Esq. PA ID 46779 Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 ', Lemoyne, PA 17043 Phone: 717.731.9600 Facsimile: 717.731.9627 l.r.gates@gateslawfirm.com 4 ~. ~.--~''r m~O . O'a D z r~ a m m rn a x ~ a oo ~ D x r m m zm~ ~m~ m m N ~ mor dui "> y'oy RriC~Z xmm N a,;,m 3~wr cncncn OD W N y ~~~ ~. w N -1 C~ ~ = qCr C ~ m ZO rrt030 f0 W cn~N (O 0 ~A z D D W j c m Lon ~ , ~~ wD Nv m v O~ a ~ j O w ~N ~< ~ Z = rn D < ~~p p p AA ~ r ~ m ~ n 5 r ~ 0 0 0 o ~ y ~ N N N ooo ~m oD a m ~ N N N ~m Z "' o 1 D ~ ~ x N 00 W N m Z O Or N ~ ~ i ~ <O W ~ n N OI N m O~ O C O O OD D W x ~ r ~ ~ O,pp .'a A N O n A O m °-~ a r ~ °a m °m o ° v N ~ 0 n~ o N D X ~ D O ~ ~ m ~ o ~ o N N T n M/ ~ ~ r ~ ~ ~ m ~ a N c O ro A w D = O m ~ y ~ m y ~ y ~ ~ m N m y 111 fn O ~ N~ N m N y to 0 3 X n r m X M w o D m °o ~ C o y o N r °o m 0 Z S Z r mc i ~ m 3={wr y " m m r~i < < Om30 ~ ? mo3A = a ~ 0 0 ~ D~ A a m o 0 0 zz o D m S w Cy O m D G O ~ W N ~ o ~ y NNN '~ a+ o o n ~ o o m m ~ 'e ,. 'a r O w~~ m 00 ,09 A Nm s °~m moz -~ Z V1 2 D OD >NmO~ 00 ~`"z~ CZ xmm m~ ~~~ ~m ac~ ~ m m R<I °~ ~cmiP~y m ~z-+m-~ ~ uD~r= N O o~Dm 1 y gym= ~~ O ~k0 Z Oy ~ ~ 0o mn N m -~ ~A o~ °f v IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, As Trustee, Appellant, v. COUNTY OF CUMBERLAND, BOARD of ASSESSMENT APPEALS Appellee. Civil Case No. 2011-8518 Real Estate Tax Assessment Parcel No.: 13-10-0256-016 CERTIFICATE OF SERVICE I, Lowell R. Gates, Esq., hereby certify that on this date a true and correct copy of the Petition to Pay Real Estate Tax Under Protest was served via first-class postage prepaid mail upon the following: Russell R. Wert, Esq. Lengert Law, LLC P.O. Box 223 15A North Robeson Street Robesonia, PA 19551 Mark S. Cappuccio, Esq. Eastburn & Gray, P.C. P.O. Box 1389 Doylestown, PA 18901-0137 Stephen D. Tiley, Esq. Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Bonnie Mahoney, Chief Assessor, Cumberland County Board of Assessment Appeals 1 Courthouse Square Carlisle, PA 17013 1 Dennis Marion, Chief Clerk Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Jerry Small, Superintendent West Shore School District 507 Fishing Creek Road P.O. Box 803 New Cumberland, PA 17070 Steven P. Miner, Esq. Daley Zucker Meilton Miner & Gingrinch, LLC 635 North 12th Street, Suite 101 Lemoyne, PA 17043 Thomas G. Vernau, Jr., Township Manager Lower Allen Township Municipal Services Center 2233 Gettysburg Road Camp Hill, PA 17011 Andrew E. DeBord, Esq. The Gibbs Firm 2355 Auburn Avenue Cincinnati, OH 45219 Respectfully Submitted, ~~' ` - C/ Date: August 24, 2012 Lowell R. Gates, Esq. PA ID 46779 Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Phone: 717.731.9600 Facsimile: 717.731.9627 1. r. gate s@gate sl aw firm. com 2 IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW -•, ~~ ~'' U.S. BANK NATIONAL ASSOCIATION Appellant . Parcel No. 13-10-0256-016 Property: 5001 Louise Drive . Lower Allen Township, PA vs. THE BOARD OF ASSESSMENT . APPEALS OF CUMBERLAND COUNTY Appellee ~;, -~+ ~ ~ cn r~, .-.~ 9 .,.. --a -e a-,~ in ~ ~ '"~ ~ ~ ~ c~: No. 11-8518 CIVIL TERM ~Q , ~~ ~ ~ ~ ~ . _ ;~, r y ~, p. REAL ESTATE TAX ASSESSMENT APPEAL ANSWER TO PETITION TO PAY REAL ESTATE TAX UNDER PROTEST AND NOW, comes Co-Appellee, Lower Allen Township ("Township"), by and through its counsel, Steven P. Miner, Esquire and the firm of Daley Zucker Meilton Miner & Gingrich, LLC, and answers the Petition to Pay Real Estate Tax Under Protest filed by the Co-Appellant, Linlo Properties, VIII, LP, and avers as follows: 1. Admitted. 2. Admitted. 3. Admitted. 4. Admitted. 5. Admitted. 6. Admitted. 7. Admitted. 8. Admitted. 9. Admitted. 10. It is admitted that Linlo Properties purchased the property for $3,376,250.00. All other averments of Paragraph 10 are denied. Strict proof of same is demanded. 11. Paragraph 11 is a legal conclusion to which no responsive pleading is required. To the extent a responsive pleading is deemed required, the averments of Paragraph 11 aze denied. 12. Admitted. 13. Admitted. 14. Admitted based on the Petition filed with this Honorable Court on or about August 24, 2012. 15. Pazagraph 15 is a legal conclusion to which no responsive pleading is required. To the extent a responsive pleading is deemed required, the averments of Paragraph 15 are denied. 16. Paragraph 16 is a legal conclusion to which no responsive pleading is required. To the extent a responsive pleading is deemed required, the averments of Paragraph 16 are denied. 17. Paragraph 17 is a legal conclusion to which no responsive pleading is required. To the extent a responsive pleading is deemed required, the averments of Pazagraph 17 are denied. 1$. Denied. To the contrary, the Statutory Provision 53 Pa.C.S.A. §8854 only permits a segregation amount of 25°l0. WHEREFORE, Co-Appellee, Lower Allen Township, respectfully requests this Honorable Court enter an Order requiring that Bonnie K. Miller, Tax Collector for the West Shore School District and for Lower Allen Township and county segregate 25% of the taxes to be paid under protest into a separate account as required by law. ~ ~~ Date: ~~ By: Respectfully Submitted, DALEY ZUCKER MEILTON MINER & GINGRICH, LLC ~,. Steve~i P. Miner, Esquire Attorney I.D. No. 38901 635 North 12th Street, Suite 101 Lemoyne, PA 17043 Phone: (717) 724-9821 sminer~?dzmrnglaw.com _, ~ . IN THE COURT OF THE COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW U.S. BANK NATIONAL ASSOCIATION Appellant vs. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Appellee No. 11-8518 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL CERTIFICATION OF SERVICE I, Steven P. Miner, Esquire, certify that on ~' ~ ~ ~ l 1~ , I served via United States Mail a true and correct copy of the forgoing Answer to Petition to Pay Real Estate Tax Under Protest: Russell R. Wert, Esquire Dennis Marion, Chief Clerk Lengert Law, LLC Cumberland County Courthouse P.O. Box 223 1 Courthouse Square 1 SA North Robeson Street Carlisle, PA 17013 Robesonia, PA 19551 Jemry Small, Superintendent Bonnie Mahoney, Chief Assessor West Shore School District Cumberland County Board of 507 Fishing Creek Road Assessment Appeals P.O. Box 803 1 Courthouse Square New Cumberland, PA 17070 Carlisle, PA 17013 Thomas G. Vernau, Jr., Township Manager Mark S. Cappuccio, Esquire Lower Allen Township Eastburn & Gray, P.C. Municipal Services Center P.O. Box 1389 2233 Gettysburg Road Doylestown, PA 18901-0137 Camp Hill, PA 17011 Stephen D. Tiley, Esquire Andrew E. DeBord, Esquire Frey & Tiley The Gibbs Firm 5 South Hanover Street 2355 Auburn Avenue Carlisle, PA 17013 Cincinnati, OH 45219 Respectfully Submitted, DALEY ZUCKER MEILTON MINER INGRICH, LLC By: Stev P. Miner, Esquire A rney I.D. No. 38901 635 North 12't' Street, Suite 101 Lemoyne, PA 17043 Phone: (717) 724-9821 I IN THE COURT OF COMMON PLEAS " ' Fj,?,1d0 T'A OF , 5CUMBERLAND COUNTY PENNSYLVANLA,? . _ f` kQo C?U? TY U.S. BANK NATIONAL ASSOCIATION, '-VAI'A As Trustee, Appellant, V. COUNTY OF CUMBERLAND BOARD OF ASSESSMENT APPEALS, Appellee. Civil Case No. 2011-8518 Real Estate Tax Assessment Appeal Parcel No.: 13-10-0256-016 AMENDED PETITION TO PAY REAL ESTATE TAX UNDER PROTEST AND NOW comes Co-Appellant, Linlo Properties VIII, LP, by and through its undersigned counsel, Gates, Halbruner, Hatch & Guise, P.C., and files this Petition to Pay Real Estate Tax Under Protest, and in support thereof, avers as follows: 1. Linlo Properties VIII, LP is the present owner of parcel number 13-10-0256-016 located at 5001 Louise Drive, Hillside Corporate Center, Lower Allen Township, Cumberland County, Pennsylvania (hereinafter "the Property"). 2. The Property is the subject of an on-going real estate tax assessment appeal which began in'calendar year 2011. 3. On June 15, 2012, this Court entered an order allowing Linlo Properties VIII, LP to intervene in the tax appeal as a co-appellant. 4. Following a hearing before the Cumberland Count Board of Assessment Appeals, the Board issued its decision on October 13, 2011, wherein the Board made no change to the Property's assessment thereby maintaining its assessment at a Market-Based Assessment rate of r $5,720,000.00. This amount is effective for County and Municipal Taxes as of January 1, 2012 and for School Taxes as of July 1, 2012. 5. On November 14, 2011, U.S. Bank, National Association filed an appeal to this Court. 6. During the tax appeal proceedings, U.S. Bank, National Association was in the process of negotiating and selling the Property to Linlo Properties VIII, LP, which negotiations culminated in a Purchase Agreement dated February 23, 2012. 7. In April 2012, the Property was ultimately sold by U.S. Bank, National Association to Linlo Properties VIII, LP in an arms-length transaction for a net purchase price of $3,376,250.00 which represents the Property's fair market value. 8. The $3,376,250.00 purchase price is fifty-nine (59%) percent of the $5,720,000 value assigned by the Board of Assessment Appeals. 9. Based on the current West Shore School District Real Estate Tax Notice for the fiscal period July 1, 2012 to June 30, 2013, attached as Exhibit A, the face amount of the school tax is $53,196.00. 10. Based on Linlo Properties VIII, LP's arms-length purchase price of $3,376,250.00, the tax assessment and the corresponding school real estate tax should be approximately 60% of the $53,196.00 amount on the current school tax bill. 11. Based on the anticipated assessment reduction, the face amount of the school tax should be $31,918.00 which is a $21,278.00 reduction. 12. Pursuant to the Consolidated County Assessment Law, 53 Pa. C.S.A. § 8854(c), an appeal does not prevent the collection of taxes based on the assessment; however, the appellant may pay the taxes due under protest. 2 13. Section 8854(c) provides, in pertinent part, as follows: An appeal shall not prevent the collection of taxes based on the assessment appealed. If the assessment is reduced, then any overpayment of taxes together with interest at a rate pursuant to section 8843 (relating to spot reassessment) from the date of overpayment shall be returned to the person or persons who paid the taxes. The appellant may protest the taxes due. The protest must be in writing addressed to the tax collector. It shall be the duty of the tax collector to notify the taxing districts of any payment under protest by delivering to them a copy of the protest. The taxing districts shall be required to segregate 25% of the amount of the tax paid in a separate account and shall not be permitted to expend any portion of any segregated amount unless it first petitions the court, ... [.] 53 Pa. C.S.A. § 8854(c). 14. As the current owner, Linlo Properties VIII, LP will be paying the school tax due under protest. 15. Without this Court's intervention, Linlo Properties VIII, LP will be forced to grossly overpay its real estate tax to the West Shore School District. 16. Other than some settlement negotiations, the procedural status of the appeal before this Court has not progressed despite the lapse of over nine (9) months. 17. The West Shore School District and the other taxing authorities have no incentive to move the case forward because Section 8854(c) requires the owner of the Property to continue making regular tax payments despite the obviously excessively high assessment of the Property. 18. As the Purchase Price, resulting from an arms-length transaction, was roughly 60% of the current assessed value, Petitioner Linlo Properties VIII, LP believes it is equitable and fair to request that 40% of the tax to be paid to the West Shore School District, in an amount equal to $21,278.00, be segregated into a separate account by the tax collector until the conclusion of this appeal. 3 19. On November 30, 2011, Appellee Lower Allen Township filed a Petition to Intervene and on January 4, 2012, the Honorable Judge Thomas A. Placey issued a rule to show cause which was returnable in twenty (20) days; but it does not appear of record that any of the then-current parties responded to the rule to show cause or that the rule to show cause was made absolute. 20. A Praecipe for Substitution of Successor was filed by Co-Appellant Linlo Properties VIII, LP and the Honorable Judge Thomas A. Placey similarly issued a rule to show cause which was returnable in twenty (20) days. 21. Following oral argument, Linlo Properties VIII, LP was added as Co-Appellant to continue the appeal along with U.S. Bank. 22. A Motion for Pro Hac Vice admission was filed by out-of-state counsel for Co- Appellant U.S. Bank National Association and ruled upon by the Honorable Judge Thomas A. Placey. 23. Co-Appellant Linlo Properties VIII, LP sought concurrence in this petition from Attorney Mark S. Cappuccio, attorney for West Shore School District, and he did not concur. 24. Co-Appellant Linlo Properties VIII, LP sought concurrence in this petition from Attorney' Steven P. Miner, representing Lower Allen Township, and he did not concur. 25. Co-Appellant Linlo Properties sought concurrence in this petition from Attorney Stephen D. Tiley, representing the Cumberland County Board of Assessment, and he did not concur. WHEREFORE, Co-Appellant, Linlo Properties VIII, LP, respectfully requests this Court enter an order requiring Bonnie K. Miller, Tax Collector for the West Shore School District and 4 for the municipality and county to segregate 40% of the taxes to be paid under protest into a separate account. Respectfully Submitted, Date: September 10, 2012 ?L- Lti 6za a ? - Alicia A. Blankenship, Esq. PA ID 309898 Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Phone: 717.731.9600 Facsimile: 717.731.9627 a.blankenship@gateslawfirm.com f !1 Exti) tii O OD D r y m m m y k -4o zDw D D x m m : iT i r,m - 4 m m m DNo > r ?O zwz N ? :-4 r(nor - ;3 ®R M a ?Z m :4 W y xmm ,ov 0 m 0 o wr .) 0 1 `am z8 °tnw x a?rr- mOEM cnrn!v ° w 0 r oXp D Dm o$o o ° ? WD i v O? a i r A D fn 1yi < a W Mom V - i t = ??co AI r 6 2i 25 CD f N N N i i 0 C) C) N N N 3 F r m - i )C i N OD W N I" Z O e -+ t0 W 1 1 n rn O) N m ! X O M f y N n O O •O 080 Goo D = O A 3 m D V D ?+ m m C" y o m Do to N co m N y O r m N o O D M O Z O S2 C: O y r O m 0 z b z r +-gO 000 Nm ;z> m °' v z 1 zZ ti x .D A m rM- r m w cm o D D 3 1 w r- N y rt? D 0mmo 1 ;c 0 r C = + 0 m m°30 O ° 3 3 ° O E D Dm m r rn o v 3 4 01 n C m m H O °w ? D D < O r th Ch CA D x r v a ? K m O y 1 N T N m Cl) ? O n 0 0 CD a* 0 m a m 1 m A y 0 m n m 1 z> El m m 0 °+ y N m a _ ; m O m y °o 1 r D CA N N N a M Ny 4m O " D A A N FAp °?+ Q x C N °< 01 A N o; t7 r O n r' O oa 45r- O N ? w Z y 0 Z y 0 m v pp n 7 nN0O 0 -4 o vt''z? =xmm F, IPK > Dc; r ryl m A ??pAN A +A ?m1 v NDna Vi m No rx A m0 ?-4m N 40 ,mx N1p jkO z Oy l A 0 m? m 1 ;a C IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, As Trustee, Appellant, V. COUNTY OF CUMBERLAND, BOARD of ASSESSMENT APPEALS Appellee. Civil Case No. 2011-8518 Real Estate Tax Assessment Parcel No.: 13-10-0256-016 CERTIFICATE OF SERVICE I, Alicia A. Blankenship, Esq., hereby certify that on this date a true and correct copy of the Amended Petition to Pay Real Estate Tax Under Protest was served via first- class postage prepaid mail upon the following: Russell R. Wert, Esq. Lengert Law, LLC P.O Box 223 15A, North Robeson Street Robesonia, PA 19551 Mark S. Cappuccio, Esq. East ' bum & Gray, P.C. P.O. I Box 1389 Doylestown, PA 18901-0137 Stephen D. Tiley, Esq. Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Bonnie Mahoney, Chief Assessor, Cumberland County Board of Assessment Appeals 1 Courthouse Square 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 Steven P. Miner, Esq. Daley Zucker Meilton Miner & Gingrich, LLC 635 North 12th Street, Suite 101 Lemoyne, PA 17043 Thomas G. Vernau, Jr., Township Manager Lower Allen Township Mun'cipal Services Center 2233 Gettysburg Road Camp Hill, PA 17011 Andrew E. DeBord, Esq. The Gibbs Firm 2355 Auburn Avenue Cincinnati, OH 45219 Respectfully Submitted, Date: September 10, 2012 (1 J,?- U-( a - ??2 - d Alicia A. Blankenship, Esq. PA ID 309898 Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Phone: 717.731.9600 Facsimile: 717.731.9627 a.blankenship@gateslawfiryn.com 2 c-s ~., c o -r~ 3 N IN THE COURT OF COMMON PLEAS ~~; ~; OF ~~ CiJMBERLAND COUNTY, PENNSYLVANIA ~~ ^' U.S. BANK NATIONAL ASSOCIATION, As 'Trustee, Appellant, v. COUNTY OF CUMBERLAND BOARD OF ASSESSMENT APPEALS, Appellee. y c' -p Previously Assigned to Judge~~cey4~ D ~,. .. --.~; cn _~ ._._ Civil Case No. 2011-8518 Real Estate Tax Assessment Appeal Parcel No.: 13-10-0256-016 REQUEST FOR ARGUMENT ON AMENDED PETITION TO PAY REAL ESTATE TAX UNDER PROTEST e -~~; --: _ :~ rn ten, ~ c' -~ c~,-~-; z --- ;-,c-a ~..i:-' 4 ` ~~ A'~ID NOW comes Co-Appellant, Linlo Properties VIII, LP, by and through its undersigned counsel, Gates, Halbruner, Hatch & Guise, P.C., and files this Request for Argument on its Petition to Pay Real Estate Tax Under Protest, and in support thereof,. avers as follows: 1, Linlo Properties VIII, LP is the present owner of parcel number 1~~-10-0256-016 located a~t 5001 Louise Drive, Hillside Corporate Center, Lower Allen Township„ Cumberland County, Pennsylvania (hereinafter "the Property") 2, The Property is the subject of an on-going real estate tax assessment appeal which began in calendar year 201 l . 3 On June 15, 2012, this Court entered an order allowing Linlo Properties VIII, LP to intervene in the tax appeal as a co-appellant. 4. Following a hearing before the Cumberland Count Board of Assessment Appeals, the Board issued its decision on October 13, 20l 1, wherein the Board made no change to the Property's assessment thereby maintaining its assessment at a Market-Based Assessment rate of $5,720,000.00. This amount is effective for County and Municipal Taxes as of January 1, 2012 and for School Taxes as of July 1, 2012. 5. On November 14, 2011, U.S. Bank, National Association filed an appeal to this Court. 6. During; the tax appeal proceedings, U.S. Bank, National Association was in the process of negotiating; and selling the Property to Lingo Properties VIII, LP, which negotiations culminated in a Purchase Agreement dated February 23, 2012. As the present owner of the property, Lingo Properties VIII, LP will be paying the School Taxes, which are due ]'November 1, 2012. 7. On or about September 11, 2012, Co-Appellant Lingo Properties VIII, LP filed an Amended Petition to Pay Real Estate Tax Under Protest, requesting tree Court order the `Tax Collector to segregate forty percent (~0%) of the taxes paid into a separate account. 8. This amount is based on the purchase price of $3.376,2;50.00, which is fiifty-nine percent (59%) of the $5,720,000.00 value assigned by the Board of Assessment Appeals. 9. The corresponding school tax should be approximately 60% of the $53,196.00 amount on the current bill, or $31,918.00. This represents a forty percent (40°i~) recauction, or $21,278.00, that would be paid to the tax collector. 1 {}, On September 18, 2012, the Honorable Judge Placey issued a Rule to Show Cause for any interested party to show cause why the relief requested should not be granted, rule returnable within twenty (20) days. 2 1 1. While seeking concurrence in the Petitior.~~ from opposing counsel, counsel for Linlo Properties VIII, LP was informed that the following parties did not concur and would be filing a response: a. Attorney Steven D. Tiley, representing the Cumberland County Board of Assessment; b. Attorney Steven P. Miner, representing Lov~rer Allen Tom-nship; and c. Attorney Mark S. Cappuccio, representing ~JVest Shore School District. 1 ~ . Linlo Properties VIII, LP received a response from Attorney Tiley o:n or about September 19, 2012, on behalf of the Cumberland County Board of Assessment, but has received no other written responses. 13. The ta:K in question must be paid by November 1, 2012, and the outcome of the petition directly affects how the tax will be paid and how it will be se€;regated when received by the tax collector. 14~. The next argument session is scheduled for December ?_ 1, 2012, well after the tax is due. Linlo Properties VIII, LP respectfully requests that this Court schedule argument on the outstanding Petition at a time prior to November 1, 2012. 15. Counsel for Linlo Properties VIII, LP is available for argument any date and time except Tuesday October 23, 2012. WHEREFORE, Co-Appellant, Linlo Properties ~IIII, LP, respectfully requests this Court schedule a date and time to hear argument on the Amended Petition to Pay Real Estate Tax Under Protest and any responses thereto, or in the alternative, enter an order requiring Bonnie K. Miller, Tax Collector for the West Shore School District and for the municipality and county to segregate 40% of the taxes to be paid under protest into a. separate account. 3 Respectfully Submitted, /~ 1 ~' _.. Date: October 22, 2012 ~~. .!~~~~ `-- ~ ~ ~4 ` y,l. C ~" ~' _ ,i Alicia A. Blankenship, Eaq. l PA ID 309398 ~~ Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Phone: 717.731.9600 Facsimile: '717.731.9627 a.blankenship@gateslawtirm.com 4 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, As Trustee, Appellant, v. COUNTY OF CUMBERLAND BOARD OF ASSESSMENT APPEALS, Appellee. Civil Case No. 211-8518 Real Estate Tax Assessment ,A,ppeal Parcel No.: 13-1~D-0256-016 CERTIFICATE OF SERVICE I, Alicia A. Blankenship, hereby certify that on this date, I served a true and correct copy of the foregoing Request for Argument on Petition to Pa.y Real Estate Tax tinder Protest, to the following via first class mail, postage prepaid, addressed as follows and via email: Mark S. Cappuccio, Esq. Eastburn ~. Gray, P.C. P.O. Box 1389 Doylestown, PA 18901-0137 mcappuccio@eastburngray.com Stephen L). Tiley, Esq. Frev & Tilev 5 South Hanover Street Carlisle, PA 17013 stiley(cc~freytiley.com Steven P. Miner, Esq. Dalev Zucker Menton Miner & Gingrich, LLC 635 North 12th Street, Suite 101 Lemoyne, PA 17043 sminer@clzmmglaw.com Russell R. Wert, Esq. Lengert Law, LLC P.O. Box 223 5 15A'~lorth Robeson Street Robesoni,a. PA 1.9551 rwert@lengertlaw.ne~t Andrew E. DeBord, Esq. The Gibbs Firm 2355 Auburn Avenue Cincinnati, OH 45219 andrew@.thegibbsfirrn.com Respectfully Submitted, ~` ;' ~ ~ ~ -; f r ,~ f ~~~~ s~ Date: October 22, 2012 moo,-'~,,~,,~`~ t,; ~-";`- `~~,~ ~ _ '- -~ ~ _. Alicia A. Blankenship, Esq. ~ `~ PA ID 309898 Gates, Halbruner, Hatch & Guise, P.C'. ] 013 Mumma Road, Suiite 100 Lemoyne, PA 17043 Phone: 717.731.9600 Facsimile: 717.731.962'7 a.blankenship@gateslawfirm.com 6 U.S. BANK NATIONAL ASSOCIATION, As Trustee, Appellant, v. Previously aaslgeed to Judge Placey Civil Case No. 2011-8518 COUNTY OF CUMBERLAND Real Estate Tax Assessment A@peaL., L BOARD OF ASSESSMENT APPEALS ~ `-=' A flee. PPe Parcel No.: 13-10-0256-016 ~ `=~' s ~= .,~ ~ ~, ~ r~~ u, -~x~ ~ ~, =' ~ ~'• PRAECIPE TO WI THDRAW MOTION ~ ,-~~-~ _ TO THE PROTHONOTARY: ~-.~+ --- r `~' Kindly withdraw the Amended Petition to Pay Real Estate Tax Under Protest filed on behalf of Co-Appellant Linlo Properties VIII, LP in the above-captioned matter. Respectfully Submitted, Date: November 8, 2012 t/` ~ `~ Alicia A. Blankenship, Esq. PAID 309898 Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Phone: 717.731.9600 Facsimile: 717.731.9627 a.blankenship@gateslawfirm.com IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA U.S. BANK NATIONAL ASSOCIATION, As Trustee, Appellant, v. COUNTY OF CUMBERLAND, BOARD of ASSESSMENT APPEALS Appellee. Civil Case No. 2011-851$ Real Estate Tax Assessnhent Appeal Previously Assigned to Judge Placey CERTIFICATE OF SERVICE I, Alicia A. Blankenship, Esq., hereby certify that on this date a true and correct copy of the Praecipe to Withdraw Amended Petition to Pay Real Estate Tax Under Protest was served via first-class postage prepaid mail upon the following: Russell R. Wert, Esq. Lengert Law, LLC P.O. Box 223 15A North Robeson Street Robesonia, PA 19551 russellwert@gmail.com Mark S. Cappuccio, Esq. Eastburn & Gray, P.C. P.O. Box 1389 Doylestown, PA 18901-0137 mcappuccio@eastburngray.com Stephen D. Tiley, Esq. Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 stiley@freytiley.com 2 ~~.:~ w _._ ~. _ _ __ __ _ _~ _ w. _ _ __ __ Steven P. Miner, Esq. Daley Zucker Meilton Miner & Gin rich, LLC 635 North 12 Street, Suite 101 Lemoyne, PA 17043 sminer@dzmmglaw.com Andrew E. DeBord, Esq. The Gibbs Firm 2355 Auburn Avenue Cincinnati, OH 45219 andrew@thegibbsfirm. com Date: November 8, 2012 Respectfully Submitted, u~ Alicia A. Blankenship, Esq. PAID 3fl9$98 Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Phone: 717.731.9600 Facsimile: 717.731.9627 a.blankenship@gateslawfirm. com 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 Carlisle. Pennsylvania 17013 Fax.: 717-243-6441 US BANK NATIONAL ASSOCIATION, IN THE COURT OF COMMON PLEAS AS TRUSTEE OF CUMBERLAND COUNTY, PENNSYLVANIA Appellant c-~ ~ `= c _...~ N v. zrn ~ ter z~' ; _ ~ ~' COUNTY OF CUMBERLAND N0.2011-8518 CIVIL CA ~" - ic? BOARD OF ASSESSMENT APPEALS -ca ss• o n REAL ESTATE TAX ~ `~' ?~ 3 ~ ~ ~ Qr~~ Appellee ASSESSMENT APPEAL > ~ - ,_.., w Parcel No. 13-10-0256-016 STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this ~ ~ ~ day of (~J~*Tp~ JZ , 2012, it is hereAgreed and Stipulated by and between the Appellant US Bank National Association, as Trustee by Russell R. Wert, Esquire and Andrew E. DeBord, Esquire; and additional Appellant, Linlo Properties, VIII, L.P., by its attorneys, Lowell R. Gates, Esquire and Alicia A. Blankenship, Esquire; and the Appellee, Curnberiand County Board of Assessment Appeals and County of Cumberland, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Intervenor, Lower Allen Township, by its attorney, Steven P. Miner, Esquire; and Interested Party, West Shore School District, by its attorney, Mark S. Cappuccio, Esquire; as follows: 1. On or about November 14, 2011 Appellant filed a "Real Estate Tax Assessment Petition and Notice of Appeal." On or about June 15, 2012 the Court, by the Honorable Thomas A. Placey, entered an Order allowing the successor in interest to the property, Linlo Properties, VIII, L.P., to join as a Co-Appellant. On July 13, 2012 the Court, by the Honorable Thomas J. Placey, granted a motion for the admission of Andrew E. DeBord as counsel, Pro Hac Vice, for the Appellant, US National Association, as Trustee. The parties have now settled this case. Stipulation and Joint Motion for Agreed Order - US Bank National Association, as Trustee Page 1 of 6 2. This assessment appeal relates to fair market value as of August 22, 201 1, the date the appeal was originally filed before the Board of Assessment Appeals, and year 2012 taxes. Pursuant to 53 Pa.C.S. §8854(a)(5) the appeal is a continuing appeal, also effective for tax year beginning on and after January 1, 2013. 3. The property which is the subject of this appeal consists of an office building in the Rossmoyne Industrial Park approximately 68,525 square feet in size. The building is located at 5001 Louise Drive, Lower Allen Township, Cumberland County, Pennsylvania. It is identified as Cumberland County Tax Parcel No. 13-10-0256-016. 4. (a) 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, to wit: August 22, 2011, shall be $3,600,000; and further stipulate that the assessment of the property as of January 1, 2011 shall be $3,600,000, and further stipulate that the assessment of the property (irrespective of any Common Level Ratio applicable at the time) shall be fixed at $5,720,000, when the property becomes 85% occupied, effective the month following said occupancy, and irrespective of any lower assessment that may be applicable at the time. (b) It is anticipated that the assessment of the property will change in the future as repairs and improvements are made to the property, and as tenant fit out and renovations are made to the property either by the owner or the tenants. Such repairs, improvements, and renovations will result in interim increases in assessment pursuant to the procedures of the Cumberland County Assessment Office and Pennsylvania law. The owner of the property will receive a 40-day change of assessment notice when any changes are made pursuant to such repairs, improvements or renovations. The owner and the taxing bodies will have the opportunity, pursuant to that notice, to appeal any interim assessments. The Property shall be assessed at the amount of such interim assessments, after any and all appeals have been resolved, except that if the property has reached 85% occupoancy then the assessment shall be increased to at least $5,720,000 even if an Stipulation and Joint Motion for Agreed Order - US Bank National Association, as Trustee Page 2 of 6 assessment based upon the current stipulated fair market value of the property, plus any interim assessments for any such improvements, repairs or renovations is less than $5,720,000. If the result of any such interim assessments, after all appeals have been heard, is an assessment in excess of $5,720,000, then that shall be the assessment of the property, and this Stipulation shall have no further effect. If the property becomes 85% occupied and then falls below 85% occupied, the $5,720,000 minimum assessment shall still apply. However, the owner or any taxing body, shall have the right to file a "regular" annual assessment appeal, as provided by paragraph 4(d) of this Stipulation. (c) Stated another way, until the property reaches 85% occupancy it shall be assessed based upon the $3,600,000 fair market value, and assessment, stipulated to herein, as changed by any interim assessments. After the property has reached 85% occupancy, it will be assessed at the greater of $5,720,000, or the assessment amved at by the current agreed to $3,600,000 assessment, plus any interim assessments. (d) After the property is 85% occupied and the assessment has been increased to the $5,720,000 (or a greater amount if the result of interim assessments is greater than $5,720,000) then either the owner of the property, or any taxing body, may file a "regular" annual appeal of the assessed value. (a) As a result of the year 2010 Cumberland Countywide reassessment, the predetermined ratio is 100% of year 2010 value. There is no Common Level Ratio applicable to the year 2010 Countywide reassessment value for tax years beginning January 1, 2012. The parties stipulate that the Common Level Ratio published in the summer of 2012 of 100.6% and applicable for tax years beginning January 1, 2013, shall not be applied to the assessment of the property as it does not vary by more than 1 S% from the predetermined ratio, as described at 53 Pa.C.S. §8854(a)(3). (b) The parties stipulate that the assessment first applicable for taxes beginning in year 2012 shall be $3,600,000. The assessment shall continue in that amount for future years, until changed as provided bylaw (such as interim assessments Stipulation and Joint Motion for Agreed Order - US Bank Natt'onal Association, as Trustee Page 3 of 6 for improvements, repairs or renovations), or changed pursuant to paragraph 4 of this Stipulation, such as when the property reaches 85% occupancy. 6. The Cumberland County Assessment Office shall allocate the total assessment between land and improvements as provided bylaw and the procedures of the Cumberland County Assessment Office. 7. The assessed value of $3,600,000 shall be implemented beginning with year 2012 County and municipal taxes, and beginning with 2012/13 school real estate taxes. The said assessment of $3,600,000 shall be effective for tax years beginning thereafter, unless and until changed as otherwise provided by law (such as interim assessments for improvements, repairs or renovations), or changed pursuant to paragraph 4 of this Stipulation, such as when the property reaches 85% occupancy. 8. (a) 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 appropriate refunds. So long as refunds are paid within 60 days of the Court's Order implementing this Stipulation, refunds shall be paid without interest, notwithsdtanding any provision of law to the contrary, including 53 Pa.C.S. §8854(c). (b) Refunds of year 2012 County and municipal taxes shall be paid to US Bank National Association as Trustee, and the Appellants shall pro-rate the refund to their satisfaction. Refunds of year 2012/13 school real estate taxes shall be paid to Linlo Properties VIII, L.P. Refunds shall only be paid if the applicable taxes have been paid, and will be made based upon the discount, face or penalty amount depending on when the taxes were actually paid previoulsy based upon the assessment which is the subject of this appeal. 9. Each party to this appeal shall bear its own costs. 10. The Court is requested to enter the proposed Order attached hereto. Stipulation and Joint Motion for Agreed Order - US Bank National Association, as Trustee Page 4 of 6 11. The undersigned Attorneys each hereby warrant to the other, and to the parties, and to the Court, that he/she has reviewed this Settlement Stipulation with his/her client or clients and that he/she has specifically been authorized to enter into this Settlement Stipulation byhis/her client or clients. Dated: LINLO PROPERTIES VIII, L.P. Respectfully submitted, US BANK NATIONAL ASSOCIATION, AS TRUSTEE ~.~ Y~ Lowe R. Gates, Esquire Attorney for Linlo Properties VIII, LP Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Supreme Court ID#46778 Tel: 717-731-9600 LINLO PROPERTIES VIII, L.P. By. ~,~,(~. (~ Q Alicia A. Blankenship, Esquire Attorney for Linlo Properties VIII, LP Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Supreme Court ID#309898 By: ~~ Russell R. Wert Esquire Attorney for Appellant Lengert Law, LLC P.O. Box 223 210 W. Penn Avenue Robesonia, PA 19551 Tel: 484-638-6538 US BANK NATIONAL ASSOCIATION, AS TRUSTEE By. ~u.~-- Andrew E. DeBord, Esquire Counsel Pro Hac Vice for Appellant The Gibbs Firm 2355 Auburn Avenue Cincinnati, OH 45219 Stipulation and Joint Motion for Agreed Order - US Bank National Association, as Trustee Page S of 6 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY OF CUMBERLAND By: Stephen D. Ti ey, Esquire Assistant Cumb. Cty. Solicitor for Tax Matters Attorney for Cumberland County Board of Assessment Appeals Frey and Tiley 5 South Hanover Street Carlisle, PA 17013 Tel. No. (717) 243-5838 Supreme Court ID# 32318 INTEREVENOR, LOWER ALLEN TOWNSHIP By: ,~ ~/ Steven P finer, Esquire Attorney for Lower Allen Township Daly Zucker Meilton Miner & Gingrich, LLC 635 North 12th Street, Suite 101 Lemoyne, PA 17043 INTERESTED PARTY WEST SHORE SCHOOL DISTRICT By. ~ Mar . Cappuc o, Esquire Attorney for West Shore School District Eastburn & Gray, P.C. P.O. Boc 1389 Doylestown, PA 18901-0137 Stipulation and Joint Motion for Agreed Order - US Bank National Association, as Trustee Page 6 of 6 T US BANK NATIONAL ASSOCIATION, AS TRUSTEE Appellant v. COUNTY OF CUMBERLAND BOARD OF ASSESSMENT APPEALS Appellee Parcel No. 13-10-0256-016 AND NOW, this IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA • C) ~ N cJ ~--r ~ Z33 ^' .Y.i m ~ c~ r-- N0.2011-8518 CIVIL CASE ~ ~'~._: ~ © REAL ESTATE TAX ~ © ~ ? -T; ASSESSMENT APPEAL ~ -~ ,.-~ r>- ORDER day of ~~ Joint Motion for Agreed Order, it is Decreed and Ordered that the fair market value of the property which is the subject of this appeal, as of the date of the original Petition to the Cumberland County Board of Assessment Appeals, to wit: August 22, 2011, is $3,600,000. As a result of the year 2010 Cumberland Countywide reassessment, the predetermined ratio is 100% of year 2010 fair market value. The Common Level Ratio is not applicable to the year 2010 Countywide reassessment values. Therefore, the assessment of the property shall be $3,600,000 beginning with year 2012 County and municipal taxes and year 2012/13 school real estate taxes, and shall continue thereafter until revised in accordance with law, provided however, that the said assessment shall be automatically and administratively increased to $5,720,000 upon the property reaching 85% occupancy, in addition to being subject to regular changes in assessment for repairs, improvements or renovations. The Cumberland County Assessment Officer shall allocate the said assessment between land and improvements in accordance with the law and procedures of the Cumberland County Assessment Office, and shall instruct the taxing bodies to make any appropriate refunds. The said Stipulation and Joint Motion for Agreed Order is incorporated herein. /5ft~e~ l~_ T~ley , ~" ~-~~ l-oU~ ~ 1 i ~ • ~ ~~s L7` r 2012, upon Stipulation and .1<lacey, J