HomeMy WebLinkAbout11-8622
L i F,1:~ i-;A1[;
LJ 11 5 ~li~
`;UMBEFLAND C[1UNT`~,
PE~~"~d5~''LYf-`aNlPs
Anthony R. Thompson, Esquire ATTORNEY FOR APPELLANT
Atty. ID #08140 CARLISLE CORPORATION
190 Brodhead Road Suite 200
P.O. Box 22257
Lehigh Valley, PA 18002-2257
610/997-5087
CARLISLE CORPORATION, ) .
Appellant ) Np,
)
v. )
)
CMBERLAND COUNTY BOARD OF )
ASSESSMENT APPEALS, ) REAL ESTATE
Appellee. ) TAX ASSESSMENT APPEAL
PETTION OF ASSESSMENT APPEAL
TO THE HONORABLE, THE JUDGES OF SAID COURT:
AND NOW, this day of November, 2011, Appellant, Carlisle Corporation, whose
address is 1285 Ritner Highway, Carlisle, PA 17013, executes this appeal from the decision of
the Cumberland County Board of Assessment Appeals, alleging as follows:
1. The Appellant is the real and equitable owner of two certain parcels of real property
located in Carlisle Borough, Cumberland County, which parcels, together, comprise a single
economic unit, and which parcels of real property bear the following designations and
descriptions on the records of the Cumberland County Assessor:
2 ~
Q'N~r
0-4
~~~3~$
Ov
ADDRESS MiJNICIPALITY TAX MAP ID# CURRENT ASSESSMENT
1501 Ritner Hi hwa Carlisle Borou h 50-08-0579-011 $11,800,000
1295 Ritner Hi hwa Carlisle Borou 49-08-0579-004 $ 8,540,000
TOTAL: $20 340 000.00
2. Pursuant to the Consolidated County Assessment Law, at 53 Pa. C.S.A. § 8844,
Appellant timely filed with the Cumberland County Board of Assessment Appeals (the Board) a
statement of intention to appeal its annual assessment for the above-mentioned tax parcels for
years beginning on and after January 1, 2012, claiming that the assessed valuations placed on the
same by the Cumberland County Assessor were excessive and non-uniform.
3. On October 27, 2011, and after hearing on the aforesaid appeal, the Board gave notice
of its decision to retain the total assessments ($11,800,000 for Parcel 50-08-0579-011 and
$8,540,000 for Parcel $49-08-0579-004). Attached hereto are true and correct copies of the
decision notices of the Board.
4. The Appellant is aggrieved and dissatisfied with the aforementioned action of the
Board.
5. The Appellant avers that the assessments placed upon the aforementioned tax parcels
by the Board are unlawfully excessive, improperly determined and non-uniform with respect to
other assessed real estate in Cumberland County, all (or severally) of which are contrary to the
laws and Constitution of the Commonwealth of Pennsylvania.
6. This appeal is filed in accordance with the Consolidated County Assessment Law, at
53 Pa. C.S.A. § 8854 pertaining to the filing of appeals to the Court of Common Pleas from a
decision of a Board of Assessment Appeals. The Appellant files this Appeal in order that Your
Honorable Court may hold a hearing thereon and fix a just and proper assessment in accordance
with the provisions of law.
3
7. The names and addresses of all taxing authorities are as follows: County of
Cumberland, c/o Board of Commissioners of Cumberland County, 1 Courthouse Square,
Carlisle, PA 17013-3387; Carlisle Borough, 53 W. South St., Carlisle PA 17013; Carlisle Area
School District, 623 West Penn Street, Carlisle, PA 17013-2239; and South Middleton School
District, 4 Forge Road, Boiling Springs, PA 17007.
Respectfully submitted,
Dated:~ Ze 11 I l~
Anthony R. hom so , Esquire
Attorney for Appellant,
Carlisle Corporation
4
VERIFICATION PURSUANT TO 18 PA. C.S. § 4904
I, John H. Clifton, hereby certify that I am an Assistant Secretary for Carlisle Corporation,
that I am authorized to execute this verification on its behalf, and that the facts set forth in the
foregoing Petition of Assessment Appeal are 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. § 4904, relating to unsworn falsification to a orities.
fHNVN H. CLIFTO
Dated:
5
Cumberland County Tax Assessment Cumberland County Board of Assessment Appeals
One Courthouse Square Room 107 Lloyd W. Bucher
Carlisle, PA 17013 Albert Peterlin
('717) 240-6350 Allen Shank
Stephen D. Tiley, Assistant Solicitor
Hours: 8:00am to 4:30pm Bonnie M. Mahoney, Chief Assessor
CARLISLE CORPORATION Parcel Identifier:
C/0 ANTHONY THOMPSON, ESQUIRE 50-08-0579-011.
190 BRODHEAD ROAD SUITE 200
PO BOX 22257 MAILING DATE: OCTOBER 27, 2011
LEHIGH VALLEY PA 18002-2257 APPEAL DEADLINE: NOVEMBER 26, 2011
BOARD OF ASSESSMENT APPEALS DECISION NOTICE - THIS IS NOT A TAX BILL
This is a not:.ce 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 EFFECTIVE: 01/01/2012 for County/Munic
07/01/2012 for School
OLD NEW
ASSESS14ENT 11,800,000 11,800,000
TAX STATUS Taxable Taxable PROPERTY DESCRIPTION
C&G STATUS
Munic.: 50 - CARLISLE 3RD WARD ANX
School: 3- CARLISLE AREA SD
MARKET-BASED ASSESSMENT Control Number: 50000017
OLD NEW
Land 6,453,400 6,453,400
Improvements 5,346,600 5,346,600
TOTAL 11,800,000 11,800,000
Property Location:
100$ of Market Value at 2010 Base Year Rates. 1501 RITNER HIGHWAY
LD PB 75 PG 123
CLEAN AND GREEN (C6G) ASSESSMENT LAND APPROX 54 ACRES
OLD NEW Land Size: 54.41 acres
Land N/A N/A
Improvements N/A N/A
TOTAL N/A N/A Property Type: I
Land value based on rates provided by the State. Industrial
Cumberland County Commissioners
Gary Eichelberger
COUNTY/MUNIC SCHOOL Rick Rovegno
Land Barbara Cross
Improvements
TOTAL
Dennis Marion, Chief Clerk
cc: CARLISLE CORPORATION
[notc_a11L] CC :
. . •
-Cumberland County Tax Assessment Cumberland County Board of Assessment Appeals
One Courthouse Square Room 107 Lloyd W. Bucher
Carlisle, PA 17013 Albert Peterlin
(717) 240-6350 Allen Shank
Stephen D. Tiley, Assistant Solicitor
Hours: 8:00am to 4:30pm Bonnie M. Mahoney, Chief Assessor
CARLISLE CORPORATION Parcel Identifier:
C/0 ANTHONY THOMPSON, ESQUIRE 49-08-0579-004.
190 BRODHEAD ROAD SUITE 200
PO BOX 22257 MAILING DATE: OCTOBER 27, 2011
LEHIGH VALLEY PA 18002-2257 APPEAL DEADLINE: NOVEMBER 26, 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.
FUTIIRE TAX BILLING BASIS EFFECTIVE: 01/01/2012 for County/Munic
07/01/2012 for School
OLD NEW
ASSESSMENT 8,540,000 8,540,000
TAX STATUS Taxable Taxable PROPERTY DESCRIPTION
C&G STATUS
Munic.: 49 - CARLISLE 4TH WARD ANX
School: 8- SOUTH MIDDLETON SD
MP,RKET-BASED ASSESSMENT Control Number: 49000001
OLD NEW
Land 2,450,400 2,450,400
Improvements 6,089,600 6,089,600
TOTAL 8,540,000 8,540,000
Property Location: '
100~ of Market Value at 2010 Base Year Rates. 1295 RITNER HIGHWAY
LD PB 75 PG 123
CLEAN AND GREEN (C&G) ASSESSMENT LAND APPROX 35 ACRES
OLD NEW Land Size: 35.12 acres
Land N/A N/A
Improvements N/A N/A
TOTAL N/A N/A Property Type: I
Industrial
Lvalue based on rates provided by the State.
Cumberland County Commissioners
Gary Eichelberger
COUNTY/MUNIC SCHOOL Rick Rovegno
Land Barbara Cross
Improvements
TOTAL
, Dennis Marion, Chief Clerk
cC: CARLISLE CORPORATION
(notc_a11L) CC :
IN THE COURT OF CMMON PLEAS OF CUMBERLAND COUNTY, PA
CIVIL DIVISION - LAW
CARLISLE CORPORATION,
Appellant
V.
CMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Appellee.
NO C
GIUr
`
. c
)
-p 3
) ?r
REAL ESTATE
TAX ASSESSMENT APPEJ?2
v?
x
ORDER
AND NOW, this ,?_ day of ????? 201/ , upon consideration of
Appellant, Carlisle Corporation's Petition of Assessment Appeal of the Decision Order of the
Cumberland County Board of Assessment Appeals, it is hereby ORDERED AND DECREED
that said Petition is granted.
IT IS FURTHER ORDERED that trial relative to the above-referenced appeal will
occur on the P Q? day of &?WaIU4 , 2012 at 9130 in Courtroom .
BY THE C URT: /
All-
J.
CUM60 Cornfcssimurs
?orou??+ oQ?
0'."% ??
0J? I bV4
t%
r-rl
< -orri
- 4CD
CD w ?
? AW4?Qkorkpsax
SHERIFF'S OFFICE OF CUMBERLAND COUNTY
Ronny R Anderson t^ 1' LD-o • r`t
Sherifflr't??fE?f? 'D!
i:
Jody S Smith ? Z? ( 2$ ?? NOV Chief Deputy -
Richard W Stewart
CJM8ERLAD Ci;,°Ty
Solicitor PEENS YL`VPI ?'? I A
Carlisle Corporation Case Number
vs.
Cumberland County Board of Assessment Appeals 2011-8622
SHERIFF'S RETURN OF SERVICE
11/17/2011 01:17 PM - Shawn Gutshall, Deputy Sheriff, who being duly sworn according to law, states that on
November 17, 2011 at 1317 hours, he served a true copy of the within Petition, upon the within named
defendant, to wit: Cumberland County Board of Assessment Appeals, by making known unto Robin
Weigle, Tax System Manager for The Cumberland County Board of Assessment Appeals at 1 Courthouse
Square, Room 107, Carlisle, Cumberland County, Pennsylvania 17013 its contents and at the same time
handing to her personally the said true and correct copy of the same. /-&?
A TSHALL, DEPUTY
SHERIFF COST: $28.44
November 18, 2011
SO ANSWERS,
RON R ANDERSON, SHERIFF
1"
F 1LEU-0 F 1jCn
-f HE PROTHON ARY
1011 DEC 21 PM 1' 06
CUMBERLAN COUNTY
PENNSYL
Anthony R. Thompson, Esquire
Atty. ID #08140
190 Brodhead Road Suite 200
P.O. Box 22257
Lehigh Valley, PA 18002-2257
610/997-5087
Joseph J. McAlee, Esquire
Atty. ID #52618
P.O. Box 1571
Southeastern, PA 19399
610/902-0199
CARLISLE CORPORATION, )
Appellant )
V. )
CUMBERLAND COUNTY BOARD OF )
ASSESSMENT APPEALS, )
Appellee. )
ATTORNEYS FOR APPELLANT
CARLISLE CORPORATION
NO. 11-8622 Civil
REAL ESTATE
TAX ASSESSMENT APPEAL
PRAECIPE FOR ENTRY OF APEARANCE
TO THE CLERK OF SAID COURT:
Please enter my appearance as co-counsel on behalf of Appellant Carlisle Corporation in
the above-captioned matter.
Dated: s? a o
iseJ. cAlee, Esquire
Attorney for Appellant
Carlisle Corporation
Anthony R. Thompson, Esquire
Atty. ID #08140
190 Brodhead Road Suite 200
P.O. Box 22257
Lehigh Valley, PA 18002-2257
610/997-5087
Joseph J. McAlee, Esquire
Atty. ID #52618
P.O. Box 1571
Southeastern, PA 19399
610/902-0199
CARLISLE CORPORATION, )
Appellant )
V. )
CUMBERLAND COUNTY BOARD OF )
ASSESSMENT APPEALS, )
Appellee. )
ATTORNEYS FOR APPELLANT
CARLISLE CORPORATION
NO. 11-8622 Civil
REAL ESTATE
TAX ASSESSMENT APPEAL
CERTIFICATE OF SERVICE
1 hereby certify that on the 19"' day of December 2011 a true and correct copy of the within Praecipe for
Entry of Appearance in the aforementioned case was served upon the following persons and in the manner indicated
below.
Service by First Class Mail Postage Prepaid
Addressed as Follows:
Clerk Commissioners Cumberland County Board of
Borough of Carlisle Cumberland County Courthouse Assessment Appeals
53 West South Street I Courthouse Square 1 Courthouse Square
Carlisle, PA 17013 Carlisle, PA 17103-3387 Room 107
Carlisle, PA 17013
South Middleton School District Carlisle Area School District
4 Forge Road 623 West Penn Street
Boiling Springs, PA17007 Carlisle, PA 17013-2239
r
jseopeJ. Alee, Esquire
Attorney for Carlisle Corporation
CARLISLE CORPORATION,
Appellant
vs.
CUMBERLAND COUNTY
BOARD OF .ASSESSMENT
APPEAL,
Appellee
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
NO. 11-8622 CIVIL
ORDER
AND NOW, this Z y" day of January, 2012, at the request of counsel for the
parties, hearing in the above-captioned matter set for February 1, 2012, is continued generally
and a status conference is set for February 1, 2012, at 9:30 a.m. At the conference, a new time
for the hearing will be scheduled.
y/ Joseph McAlee, Esquire
For the Plaintiff
j/ Stephen D. Tiley, Esquire
For the County
Philip H. Spare, Esquire
For South Middleton School District
tl James D. Flower, Jr., Esquire
For Carlisle Area School District and
the Borough of Carlisle
BY THE COURT,
Kevin ess, P. J. cry =z -b
r-
-"'t
CD
•T.. (.. _ N3 ice, _
CARLISLE CORPORATION,
Appellant
vs.
CUMBERLAND COUNTY
BOARD OF ASSESSMENT
APPEAL,
Appellee
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
NO. 11-8622 CIVIL ?
NO. 11-7117 CIVIL
IN RE: STATUS CONFERENCE
ORDER
,c
AND NOW, this day of February, 2012, following conference with counsel,
it is directed that hearing in the above matters is herewith set for Wednesday, June 6, 2012,
commencing at 9:30 a.m. On agreement of the parties, expert reports will be exchanged not less
than thirty (30) days prior to the day of hearing.
BY THE COURT,
Kevin . Hess, P. J.
L/ Joseph McAlee, Esquire c7
For the Plaintiff ,
? Stephen D. Tiley, Esquire
For the County
_ Pv
V Philip H. Spare, Esquire
For South Middleton School District
V James D. Flower, Jr., Esquire
For Carlisle Area School District and
the Borough of Carlisle
rlm
(3c, e-15
CARLISLE CORPORATION, IN THE COURT OF COMMON PLEAS OF
Appellant CUMBERLAND COUNTY, PENNSYLVANIA
vs. CIVIL ACTION - LAW
NO. 11-8622 CIVIL
CUMBERLAND COUNTY NO. 11-7117 CIVIL
BOARD OF ASSESSMENT
APPEAL, :
Appellee
IN RE: HEARING
ORDER
AND NOW, this /7-' day of April, 2012, on request of counsel for the parties,
hearing in the above matter set for June 6, 2012, is continued to Thursday, July 19, 2012, at 1:30
p.m. and Friday, July 20, 2012, at 9:30 a.m. On agreement of the parties, expert reports will be
exchanged not less than thirty (30) days prior to the day of hearing.
BY THE COURT,
?eph McAlee, Esquire
Anthony R. Thompson
For the Plaintiff
Stephen D. Tiley, Esquire
For the County
hilip H. Spare, Esquire
For South Middleton School District
,,?ames D. Flower, Jr., Esquire
For Carlisle Area School District and
the Borough of Carlisle
:rlm
A
C: na
Q `'?
rn
A _
CO cVc2
I
C?
C-)
_ ?p
I _
n
3
b'? N ytY7
?
CARLISLE CORPORATION, IN THE COURT OF COMMON PLEAS OF
Appellant CUMBERLAND COUNTY, PENNSYLVANIA
VS. CIVIL ACTION - LAW
NO. 11-8622 CIVIL/
CUMBERLAND COUNTY NO. 11-7117 CIVIL MID
BOARD OF ASSESSMENT
APPEAL, ?"{x?
Appellee r
IN RE: HEARING v
C1R T)FR
AND NOW, this /9" day of July, 2012, on request of counsel for the parties,
?v
hearing in the above matter set for July 19, 2012, is continued to Thursday, September 27, 2012,
at 9:30 a.m. and Friday, September 28, 2012, at 9:30 a.m. On agreement of the parties, expert
reports will be exchanged not less than thirty (30) days prior to the day of hearing.
BY THE COURT.,
/Joseph McAlee, Esquire
/Anthony R. Thompson
For the Plaintiff
Stephen D. Tiley, Esquire
For the County
/Philip H. Spare, Esquire
For South Middleton School District
`/James D. Flower, Jr., Esquire
For Carlisle Area School District and
the Borough of Carlisle
:rlm cop;eS "'led
Kevin . Hess, P. J.
C)
C
CARLISLE CORPORATION, IN THE COURT OF COMMON PLEAS OF
Appellant CUMBERLAND COUNTY, PENNSYLVANIA
vs. CIVIL ACTION -LAW
NO. 11-8622 CIVIL /
CUMBERLAND COUNTY NO. 11-7117 CIVIL
BOARD OF ASSESSMENT
APPEAL,
Appellee
IN RE: HEARING
ORDER
AND NOW, this ~ `~ ~ day of November, 2012, on request of counsel for the
parties, hearing in the above matter set for November 15, 2012, is continued generally, and to be
relisted by any party.
/ Joseph McAlee, Esquire
r/Anthony R. Thompson
For the Plaintiff
~ Stephen D. Tiley, Esquire
For the County
/Philip H. Spare, Esquire
For South Middleton School District
/ James D. Flower, Jr., Esquire
For Carlisle Area School District and
the Borough of Carlisle
:rlm (pp:cs ,r+Cc, ~~~ i~~~~/~ a
BY THE COURT,
--~ / ~/
Kevin A ess, P. J.
c`a
~, ,~,
ro3 ~ _.~
w
? ~
~
f_T'1 _.'
.~ ~ "~C: ~ f
r .
,~" :.~
ter, ~-~.,
~ «~...
{
?~, c~ -t
,,, .~ r-. .L".,.
.~~
,P~GG
CARLISLE CORPORATION, IN THE COURT OF COMMON PLEAS OF
Appellant CUMBERLAND COUNTY, PENNSYLVANIA
VS. CIVIL ACTION—LAW
NO. 11-8622 CIVIL
CUMBERLAND COUNTY
BOARD OF ASSESSMENT
APPEAL, :
Appellee
IN RE: HEARING
ORDER
AND NOW, this 7 day of April, 2013, the hearing in the above matter is set for
April 18, 2013, and Friday, April 19, 2013, is continued generally pending a settlement
agreement.
BY THE COURT,
Kevin A. Less, P. J.
/Joseph McAlee, Esquire %
Anthony R. Thompson
Fo the Plaintiff
Stephen D. Tiley, Esquire
For the County
Philip H. Spare, Esquire
For South Middleton School Districts
Zames D. Flower, Jr., Esquire
For Carlisle Area School District and
the Borough of Carlisle
Am
Q IT
'y /7/1-2
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYVLANIA
CARLISLE CORPORATION
Appellant
v.
CUMBERLAND COUNTY BOARD OF :
ASSESSMENT APPEALS
Appellee
NO. 11-8622 CIVIL TERM
REAL ESTATE TAX ASSESSMENT
APPEAL
TAX PARCEL NO.: 49-08-0579-004 and
50-08-0579-011
STIPULATION AND JOINT MOTION FOR AGREED ORDER
AND NOW, this
day of , 201 it is hereby
Agreed and Stipulated by and between the Appellant, Carlisle Corporation, by Anthony R.
Thompson, Esquire and Joseph J. McAlee, Esquire, each being Co -Counsel for the Appellant;
Cumberland County Board of Assessment Appeals and County of Cumberland, by John G.
French, Esquire; Borough of Carlisle, by Keith O. Brenneman, Esquire, South Middleton School
District by Philip H. Spare, Esquire; and Carlisle Area School District, by Gareth D. Pahowka,
Esquire, as follows:
1. On November 15, 2011, Appellant, Carlisle Corporation, filed a "Petition of
Assessment Appeal." The Court, by the Honorable Kevin A. Hess, scheduled a hearing several
times, but in each instance the hearing was continued by concurrence of all parties. The last
scheduled hearing was set for April 18 and 19, 2013, and was continued generally by Order of
the Court, dated April 17, 2013. The parties have now settled this case.
2. This assessment appeal relates to market value as of August 29, 2011, the date the
appeal was originally filed before the Board of Assessment Appeals, and year 2012, and
subsequent years, taxes.
0116916
3. The property which is the subject of this appeal is known as 1295 and 150,1 Ritner
Highway, Carlisle, Cumberland County, Pennsylvania. It is also designated as Cumberland
County Tax Parcel Nos. 49-08-0579-004 and 50-08-0579-01 L The property consists of a single
titled parcel of real estate but is designated as two separate tax parcels because the portion
designated as' Parcel No. 49-08-0579-004 is taxed, for school tax purposes,, to South Middleton
School District, while the portion of the property designated at Parcel No. 50-08-0579-01 1 is
taxes, for school tax purposes, to Carlisle Area School District. The entire tract is situate in the
Borough of Carlisle. The entire tract is 89.53 acres upon which is constructed office,
manufacturing, and warehouse space having a total square foot size of 849,481 square feet, in the
aggregate. The said property is referred to herein as the "property."
4. The parties stipulate that the total fair market value of the property as of the date
of the original appeal was filed before the Board of Assessment Appeals, to wit: August 29,
2011, and for all subsequent years, is $16,980,000.
5. As a result of the 'year 2010 Cumberland Countywide reassessment, the
Predetermined Ratio is 100% of year 2010 valuer There is no Common Level Ratio applicable
to the year 2012 taxes. The parties further stipulate that the assessment applicable for taxes
billed in year 2012, shall be $16,980,000. This appeal is autornatically a continuing appeal for
subsequent years. The Common Level Ratio published in the summer of 2012 applicable to year
2013 taxes, for Cumberland County, is 100.6%. Applying the said Common Level Ratio to the
stipulated fair market value results in an assessment for taxes first billed in year 2013 of
$17,081,900 (rounded). The assessment of $17,081,900 (rounded) shall continue in this amount
for future years, until changed as provided by law. The said assessments set forth in this
0116916-
paragraph 5 are in the aggregate amount for both parcels. The said aggregate assessment shall be
allocated pursuant to paragraph 6(b) of this Stipulation.
6. (a) The Cumberland County Assessment Office shall allocate the total
assessment between land and improvements as provided by law and the procedures of the
Cumberland County Assessment Office.
(b) The prior assessment of the property resulting from the year 2010
Countywide reassessment allocated 47% of the total assessment to Parcel 49-08-0579-004 and
53% of the total assessment to Parcel No. 50-008-579-011. The Cumberland County
Assessment Office shall allocate the total' assessment agreed to by this Stipulation between the
two tax parcels in the same percentages, rounding to the nearest $100.00 of assessment.
7. The assessed value of $16,980,000 (total for both parcels) shall be implemented
beginning with year 2012 County and municipal taxes, and ending with 2012/13 school real
estate taxes. The assessment of $17,081,900 (total for both parcels), shall be implemented
beginning with year 2013 County and Municipal taxes, and beginning with 2013/14 School real
estate taxes. The said assessment of $17,081,900 shall be effective for tax years beginning on
and after January 1, 2013 and shall continue thereafter unless and until changed as otherwise
provided by law.
8. 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. The parties expressly stipulate that any overpayment of taxes as a result of this
Stipulation shall be refunded to the Taxpayer/Appellant, rather than only credited to future taxes.
The parties further stipulate that they will pay such refunds within 90 days of the date of the final
Order implementing this Stipulation.
0116916-
9. Each party to this appeal shall bear its own costs.
10. The Court is requested to enter the proposed Order attached hereto.
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
by his/her client or clients.
Dated: J`l
0116916 -
Respectfully submitted:
CARLISL RPORA.TION
By lit
Anthony R. Thompson uire
Co -Counsel for Appella
190 Brodhead Road, Suite 200
P. 0. 'Box 22257
Lehigh Valley, PA 18002-2257
Telephone: (610) 997-5087
Attorney I.D. #08140
By
osep J. lee, Esquire
Co -Counsel for Appellant
P. 0. Box 1571
Southeastern, PA 19399
Telephone: (610) 902-0199
Attorney I.D. #52618
CUMBERI:AND COUNTY BOARD OF
ASSESSMENT APPEALS AND COUNTY OF
CUMBER) ,AND
By:
)4_
John G. French, Esquire
Attorney for Board of Assessment Appeals
13 4 Q k -I a_ e I C cu a rf' j ar -e
060 Ca,—/ 4 C .
� p?3 110 13
Telephone: 717-856-0845
Attorney I.D. #90788
BOROUGH OF CARLISLE
By:
Keith O. Brenneman, Esquire
Attorney for Borough of Carlisle
Snelbaker & Brenneman, PC
44 W. Main St.
P.O. Box 318
Mechanicsburg, PA 17055
SOUTH MIDDLETON SCHOOL DISTRICT
By:
1/
Philip H1, Spare", Esquire
Attorney for South Middleton School
District.
Stock and Leader
221 West Philadelphia'Street, Suite E-600
York, PA 17401
Telephone: (717) 846-9800
Attorney 1.D. #65200
CARLISLE AREA SCHOOL DISTRICT
By:
0116916 -
areth D. Pahowka, Esquire
Attorney for Carlisle Area; School District
Stock and Leader
221 West Philadelphia Street, Suite E-600
York, PA 17401
Telephone: (717) 846-9800
Attorney I.D. #309184
Anthony R. Thompson, Esquire
Atty. ID #08140
190 Brodhead Road Suite 200
P.O. Box 22257
Lehigh Valley, PA 18002-2257
610/997-5087
Joseph J. McAlee, Esquire
Atty. ID #52618
P.O. Box 1571
Southeastern, PA 19399
610/254-0909
CARLISLE CORPORATION,
Appellant
v.
CUMBERLAND COUNTY
BOARD OF ASSESSMENT APPEALS,
Appellee.
ATTORNEYS FOR APPELLANT
CARLISLE CORPORATION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PA
NO. 11-8622 Civil
REAL ESTATE
TAX ASSESSMENT APPEAL
CERTIFICATE OF SERVICE
I hereby certify that on the 3`d day of December, 2014, a true and correct copy of the foregoing Stipulation
and Joint Motion for Agreed Order was served upon the following persons and in the manner indicated below.
Service by First Class Mail Postage Prepaid
Addressed as Follows:
Anthony R. Thompson, Esquire
190 Brodhead Road, Suite 200
P.O. Box 22257
Lehigh Valley, PA 18002-2257
Co -counsel for Carlisle Corporation
Philip H. Spare, Esquire
STOCK & LEADER
221 West Philadelphia Street Suite 600
York, PA 17401-2994
Solicitor for South Middleton School District
John G. French, Esquire
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
Solicitor for the Cumberland County Board of
Assessment Appeals
Gareth D. Pahowka, Esquire
Stock & Leader
221 West Philadelphia Street
Suite E-600
York, PA 17401
Solicitor for Carlisle Area School District
Keith O. Brenneman, Esquire
Snelbaker & Brennemann, P.C.
44 W. Main Street
P.O. Box 318
Mechanicsburg, PA 17055
Solicitor for Borough of Carlisle
M
eph . Mcee, Esquire
Attorney for Carlisle Corporation
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYVLANIA (7 ,
(----)r.....:,
CARLISLE CORPORATION NO. 11-8622 CIVIL TERM -t:-ii
-
rn CO r=
2:- r -n r41
2- C, -r, rrt
Appellant (pr.- —
1---27:
< cp
V. 'ED
c)
_ _
CUMBERLAND COUNTY, BOARD OF : '--,-- ••
.; --
ASSESSMENT APPEALS REAL ESTATE TAX ASSESSMENT< '
APPEAL
Appellee •
. TAX PARCEL NO.: 49-08-0579-004 and
. 50-08-0579-011
•
w.
- • ORDER --
AND NOW, this /8- day of 711c...c...44,- , 201Y, upon Stipulation and
Joint Motion for Agreed Order it is Decreed and Stipulated 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 29, 2011, and subsequent
years, is $16,980,000. Asa result of the year 2010 Cumberland Countywide reassessment, the
Predetermined Ratio is 100% of 2010 fair market value. The Common Level ratio is not
applicableto the tax year -2012. The assessment of the property for 2012 County and municipal
taxes through year 2012/13 school real estate taxes; shall be $16,980,000. The Common Level
Ratio published in the summer of 2012 of 100.6% is applicable to tax years beginning January 1,
2013. For 2013 County and municipal real estate taxes and 2013/14 school real estate taxes, the
assessment shall be fixed at $17,081.900. The assessment of $17,081.900 shall continue
thereafter until revised in accordance with law.
The Cumberland County Assessment Office 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. •Any
such refunds shall be paid by the taxing districts to the taxpayer within 90 days of the date of this
Order. The said Stipulation and Joint Motion for Agreed Order is incorporated herein.
See second page:
0116§16-
/Anthony R. Thompson, Esquire
Co -Counsel for Appellant
Joseph J. McAlee, Esquire
Co -Counsel for Appellant
John G. French,Esquire
Special Counsel for Appellee/Board of Assessment Appeals
Keith 0. Brenneman, Esquire
Counsel for Borough of Carlisle
✓Philip H. Spare, Esquire
Attorney for South Middleton School District
reth.D. Pahowka,•Esquire
Attorney for Carlisle Area School District
4,, ES' Pat
0116916-