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Home My WebLink About11-8873 F i~~.~-0r"FICt '~~~" Tier F~?t~T~-!~?~!,'Tf~R't' 2011 tdOY 28 PM 3~ 55 UUMSERLAEii3 COUNTY pE~lNSYLVAEdlA ~s Mark D. Hipp, Esquire Supreme Court I.D. No. 84493 METTE, EVANS & WOODSIDE 3401 North Front Street P.O. Box 5950 Harrisburg, PA 17110-0950 Phone: (717) 232-5000 Fax: (717) 236-1816 mdhipp@mette.com Attorneys for Appellant ENAWALA HOSPITALITY, LLC Appellant v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA Docket No. ~~- ~~ ~~ ~~ vi L ~P~~ TAX ASSESSMENT APPEAL APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS The Appellant, Enawala Hospitality, LLC ("Appellant") files this Appeal from the Decision of the Cumberland County Board of Assessment Appeals, as follows: 1. Your Honorable Court has jurisdiction in this matter by reason of Section 518.1 of the Act of May 22, 1933, P.L. 853, as amended, 72 P.S. §5020-518.1, known as The General County Assessment Law. ~{ q~. o o P~ C ~# /0 3.s~`~ -1- ~a~~~~ ,~ rry s ENA WALA HOSPITALITY, LLC, IN THE COURT OF COMMON PLEAS OF APPELLANT CUMBERLAND COUNTY, PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, APPELLEE NO. 11-8873 CIVIL IN RE: CONTINUANCE ORDER OF COURT AND NOW, this 23d day of April, 2012, upon consideration of the oral request of Stephen Tiley, Esquire, Counsel for Cumberland County Board of Assessment and with representation from Mr. Tiley that Counsel for Appellant concurs in the request, IT IS HEREBY ORDERED AND DIRECTED that the Hearing that is currently scheduled for Friday, June 8, 2012, is continued until Friday, August 31, 2012, at 9:00 a.m. in Courtroom No. 2 of the Cumberland County Courthouse, Carlisle, Pennsylvania. By the Court, ? C: -O3 N N - rnw .z rn W r- r1o „ Jr. M. L. Ebert J. ? As ?-' , , C- x C-3 car; Mark D. Hipp, Esquire r . Attorney for Appellant V Stephen D. Tiley, Esquire Attorney for Appellee/Board of Commissioners Cumberland County Board of Assessment Appeals Old Courthouse, Room 107 One Courthouse Square Carlisle, PA 17013 Keith Brenneman, Esquire Attorney for Middlesex Township Cumberland Valley School District 6746 Carlisle Pike Mechanicsburg, PA 17050 (Api e-5 {,,. l,, d y/a31ia 41-IZ Stephen D. Tiley, Esquire Supreme Court I.D. No.32318 Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle, Pennsvlvania 17013 Fax: 717-243-6441 ENAWALA HOSPITALITY, LLC : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS DOCKET NO. 11-8873 M Appellee > w o c Parcel No. 21-07-0465-017A 3 CD zc =F3 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: 4AV 00-,2 Respectfully submitted, BY °0 Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 Stephen D. Tiley, Esquire Supreme Court I.D. No.32318 Attorney for Cumberland County Assessment Office 5 South Hanover Street Tel: 717-243-5838 Carlisle, Pennsylvania 17013 Fax: 717-243-6441 ENAWALA HOSPITALITY, LLC IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee Parcel No. 21-07-0465-017A DOCKET NO. 11-8873 ANSWER mOU z?=rn cn ? C: -ra :;J W a z. 3 tV (Z_ ?rl -i x -am ;Z?CD c? ? AND NOW, comes The Appellee, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the Appeal filed by the Appellant, as follows: 1. Admitted in part. Denied in part. It is admitted that the Court has jurisdiction. The reference in the Petition to The General County Assessment Law is outdated. The Court has jurisdiction pursuant to The Consolidated County Assessment Law, 53 Pa. C. S. §8801, et sic which became effective on January 1, 2011. Specifically, this Court has jurisdiction pursuant to Section 8854 of the said Consolidated County Assessment Law. (53 Pa. C. S. §8854) 2. Admitted. 3. Admitted. 4. Admitted. 5. Admitted. Assessment Appeal - Enawala Hospitality, LLC Page 1 of 4 6. Admitted in part. Denied in part. It is admitted that Appellant Enawala Hospitality, LLC acquired the property from EL Hotel Group, LLC in September of 2011 for a stated consideration of $875,000. The remaining averments of this paragraph are denied as they set forth facts, such as that the transaction was an arm's length transaction between underrated parties, which are outside of the knowledge of the information of the Appellee, solely within the knowledge and information of the Appellant and other parties to the transaction, and furthermore set forth a conclusion of law, to which no responsive pleading is required. Strict proof at trial is demanded. By way of further Answer, the purported purchase price, while evidence of value if an arm's length transaction for full fair market value is not conclusive evidence as to the fair market value of the assets purchased, or the fair market value of the real estate which is the subject of this appeal. 7. Admitted in part. Denied in part. It is admitted that the Appellant's accountant prepared an asset allocation on behalf of the Appellant, in the amount set forth in paragraph 7 of the Appeal, and that the Appellant's asset allocation "has been furnished" to EL Hotel Group, LLC. However, it is denied that the asset allocation was agreed to by EL Hotel Group, LLC and the Appellant as the same is not set forth in the Real Estate and Asset Purchase Agreement set forth as Exhibit "A" to the Appeal, and it is further denied that the allocation set forth in paragraph 7 of the Appeal represents an accurate allocation of the purported purchase price between the real estate and other assets, even if the same were agreed to by the Seller and Purchaser in the transaction, as the facts concerning any purported agreement to the asset allocation are solely within the knowledge of the Appellant and EL Hotel Group, LLC, or outside the knowledge of the Appellee, and in any event any appropriate allocation of the purported purchase price is a conclusion of law to which no responsive pleading is required. Strict proof at trial is demanded. By way of further Answer, the purported purchase price, while evidence of value if an arm's length transaction for full fair market value is not conclusive evidence as to the fair market value of the assets purchased, or the fair market value of the real estate which is the subject of this appeal. 8. Admitted in part. Denied in part. It is admitted that the averments of this paragraph were "argued" by the Appellant. For the reasons set forth in paragraph 6 and 7 of this Assessment Appeal - Enawala Hospitality, LLC Page 2 of 4 Answer, it is denied that those arguments have merit. By way of further Answer, this appeal to Court is de novo and the proceedings before the Board of Assessment Appeals are no longer relevant. 9. Admitted in part. Denied in part. It is admitted that the averments of this paragraph were "testified" to by the Appellant. For the reasons set forth in paragraph 6 and 7 of this Answer, it is denied that those arguments have merit. By way of further Answer, this appeal to Court is de novo and the proceedings before the Board of Assessment Appeals are no longer relevant. 10. Admitted in part. Denied in part. It is admitted that the Board of Assessment Appeals fixed the fair market value of the property at $1,000,000. For the reasons set forth at paragraphs 6 and 7 of this Answer, it is denied that the sale of the subject property was a "bona fide sale" or that the asset allocation is the best evidence of the fair market value of the property. While the proceedings at the Board of Assessment Appeals are irrelevant to the current action as the appeal to Court is de novo, the Board's decision was not "without presenting any evidence to the contrary" as the $1,000,000 value was the opinion of value of the County's Commercial Appraiser, after taking into consideration the specifics of this property, and the testimony of the Appellant. 11. 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. Assessment Appeal - Enawala Hospitality, LLC Page 3 of 4 WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying Appellant's appeal, or, in the alternative, fixing the fair market value of the property, and its assessment, in such amount as the Court may deem just and proper. Dated: Respectfully submitted, By .4V `&I `- 02 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 unswom falsification to authorities. Dated: Bonnie M. Mahoney, Chief Assessor Assessment Appeal - Enawala Hospitality, LLC Page 4 of 4 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 ENAWALA HOSPITALITY, LLC : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant : PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee Parcel No. 21-07-0465-017A : DOCKET NO. 11-8873 CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer and Entry of Appearance, by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: METTE, EVANS & WOODSIDE Mark D. Hipp, Esquire Sup. Ct. ]D# 84493 Ronald L. Finck, Esquire Sup. Ct. ID# 89985 Attorney for Appellant 3401 North Front Street Harrisburg, PA 17110-0950 Tel. No. (717) 991-0483 SNELBAKER & BRENNEMAN Keith O. Brenneman, Esquire Attorney for Middlesex Township 44 West Main Street Mechanicsburg, PA 17055 JOHNSON DUFFIE STEWART & WEIDNER Jerry R. Duffle, Esquire Attorney for Cumberland Valley School District 301 Market Street Lemoyne, PA 17043 Date: k"4 v Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 4' + ENA WALA HOSPITALITY, LLC, IN THE COURT OF COMMON PLEAS OF APPELLANT CUMBERLAND COUNTY, PENNSYLVAN V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, APPELLEE NO. 11-8873 CIVIL IN RE: CONTJA,NCE ORDER t3F Ct3URT AND M4W, this 15"' day of August, 2012, upon consideration of the oral requ of Stephen Tiley, Esquire, Counsel for Cumberland County Board of Assessment and with representation from Mr. Tiley that Counsel for Appellant concurs in the request, IT 13 HEREBY ORDERED AND DIRECTED that the Hearing that is currently scheduled for Friday, August 31, 2012, is now continued until Wednesday, November 21, 201.2, at 9:00 a.m. in Courtn~om No. 2 of the Cumberland County Courthouse, Carlisle, Pennsylvania. Mark D. Hipp, Esquire Attorney for Appellant / Stephen D. Tiley, Esquire Attorney for Appellee/Board ofi Commissioners Cumberland County Board of Assessment Appeals Old Courthouse, Room 107 One Courthouse Square Carlisle, PA 17013 ~~ c ~' ~~ x 7R c, -°-: s. c c~ ,.~; N By the Court, ~. ~/ Keith Brenneman, Esquire Attorney for Middlesex Township / Cumberland Valley School District 6746 Carlisle Pike Mechanicsburg, PA 17050 .~- Stephen D. Tiley, Esquire Supreme Court LD. itio.32318 Attorney for Cumberland County Assessment Office 5 South Hanover Street Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax: 717-243-6441 ENAWALA HOSPITALITY, LLC IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Appellant PENNSYLVANIA v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS DOCKET NO. 11-8873 Appellee Parcel No. 21-07-0465-017A IN RE: CONTINUANCE ORDER OF COURT ~ih AND NOW, this ~~ day of November, 2012, upon representation by Stephen D. Tiley, Esquire, that the parties concur in a request for a general continuance, the hearing scheduled for Wednesday, November 21, 2012 is continued generally, at the call of any party. By the Court, M. L. Ebert, Jr., .~. /Mark D. Hipp, Esquire fe r`~ Attorney for Appellant c <~:J . rt s ,:, p y Esquire ~ ~ ° `~ o~; / Ste hen D. Tile ~ ~,; „~ _,c ~ Attorney for AppelleelBoard of Commissioners ~ ~ ~ r/Jerry R. Duffle, Esquire ~ c ~ '=_' Attorney for Cumberland Valley School District ~ ~~. cn ~-u~ `, -~ ,J. .. -mow `~ - Keith O. Brenneman, Esquire Attorney for Middlesex Township ~~ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ENAWALA HOSPITALITY, LLC Appellant vs. : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA CUMBERLAND COUNTY BOARD OF : NO. 11-8873 CIVIL TERM ASSESSMENT APPEALS, : REAL ESTATE TAX : ASSESSMENT APPEAL Appellee Parcel No. 21-07-0465-017A STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this day of , 2014, it is hereby Agreed and Stipulated by and between the Appellant, Enawala Hospitality, LLC, by its attorney, Mette Evans & Woodside; Appellee, Cumberland County Board of Assessment Appeals, by John G. French, Esquire, Solicitor for the Cumberland County Board of Assessment Appeals; Interested Party, Cumberland Valley School District by its attorneys Johnson Duffle Stewart and Weidner; and Interested Party, Middlesex Township by its attorneys Snelbaker and Brenneman; as follows: 1. Appellant, Enawala Hospitality, LLC, filed an "Appeal from the Decision from the Cumberland County Board of Assessment Appeals" on November 28, 2011. The Court, by Judge M. L. Ebert, Jr., entered an Order dated December 2, 2011 fixing a hearing date of June 8, 2012. By Order dated April 23, 2012, the hearing was rescheduled for August 31, 2012. By Order dated August 15, 2012, the hearing was rescheduled for November 21, 2012. By Order dated November 20, 2012, the matter was continued generally at the call of any party. The parties have now settled this case. 2. This assessment appeal relates to market value as of August 31, 2011, the date the appeal was originally filed before the Board of Assessment Appeals, and year 2012 taxes. 3. The property which is the subject of this appeal consists of approximately 3.87 acres of land improved with a 72 unit hotel with supporting manager's apartment and office space. The property is located at 1460 Harrisburg Pike in Middlesex Township, Cumberland County, Pennsylvania and is known as Cumberland County Tax Parcel No. 212-07-0465-017A. 4. The property was originally assessed for $1,774,700. The Board of Assessment Appeals set the fair market value of the property at $1,000,000. 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 21, 2011, is $875,000. 5. As a result of the 2010 Cumberland County -wide reassessment, the Predetermined Ratio is 100% of year 2010 value. 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 $875,000. This appeal is automatically 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 said Common Level Ration to the stipulated fair market value results in an assessment for taxes first billed in year 2013 of 2 $880,300. (the assessment is rounded to the nearest $100.) The assessment of $880,300 shall continue in this amount for future years, until changed as provided by law. 6. 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. 7. The assessed value of $875,000 shall be implemented beginning with year 2012 County and municipal taxes, and ending with 2012/2013 school real estate taxes. The assessment of $880,300 shall be implemented beginning with year 2013 County and Municipal taxes, and beginning with 2013/14 school real estate taxes. Said Assessment of $880,300 shall be effective for tax years beginning on and after January 1, 2013 and shall continue thereafter unless and until changed as 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 Taxpayer/Appellant, rather than only credited to future taxes. The parties further stipulate that they will pay such refunds within 60 days of the date of the final Order implementing this Stipulation. 9. Each party to this appeal shall bear its own costs. 10. The Court is requested to enter the proposed Order attached hereto. 11. This Settlement Agreement may be executed in counterparts, each of which shall be an original and all of which when taken together shall constitute a single agreement with the 3 same effect as if the signatures thereto were upon the same instrument. It is agreed that a photocopy or FAX copy of a signature may serve as an original signature. 12. The undersigned Attorneys have specific authorization to enter into this settlement Stipulation by her/his client(s). By: Respectfully submitted, ENWALA HOSPITALITY, LLC ark D. Hipp, Esquire Mette, Evans & Woodside 3401 North Front Street Harrisburg, PA 17110-0483 Tel. No. (717) 991-0483 Attorney for Petitioner CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS By: J hn G. French, Esquire 1 Courthouse Square, Room 107 Carlisle, PA 17013 Tel. No. (717) 759-5297 Supreme Court ID# 90788 Solicitor, Cumb County Board of Assessment Appeals 4 By: INTERESTED PARTY CUMBERLAND VALLEY SCHOOL DIST. ar Duf ie, Esquire Johnson, Duffie, Stewart & Weidner 301 Market Street, P.O. Box 109 Lemoyne, PA 17043 Solicitor for Cumberland Valley School District INTERESTED PARTY MIDDLESEX TOWNSHIP By: Keith O. Brenneman, Esquire Snelbaker & Brenneman 44 West Main Street Mechanicsburg, PA 17055 Solicitor for Middlesex Township 5 INTERESTED PARTY CUMBERLAND VALLEY SCHOOL DIST. By: Mark C. .Puffie, Esquire Johnson, Duffle, Stewart & Weidner 301,Market,Street, P.O. Box 109 Lemoyne, PA -17043 Scolibitoefik Cumbethind:Valiey,SthOolDisfriet INTERESTED PARTV MIDDLESEX TOWNSHIP By: 'Keith O. 13renneman,.Esquire Snelbakcr &Beenneman 44 West Main Street Mechanicsburg, PA 17055 So/iciiorfor Aifiddks*.x. Township sl 1 lief - :5 ENAWALA HOSPITALITY, LLC Appellant vs. : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND . COUNTY, PENNSYLVANIA CUMBERLAND COUNTY BOARD OF : NO. 11-8873 CIVIL TERM ASSESSMENT APPEALS, : REAL ESTATE TAX : ASSESSMENT APPEAL Appellee Parcel No. 21-07-0465-017A CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Stipulation and Joint Motion for Agreed Order, by placing a true and correct copy of the same in the United States mail, postage pre -paid, addressed to: Mark D. Hipp, Esquire Mette, Evans & Woodside 3401 North Front Street Harrisburg, PA 17110 Attorney for Petitioner/Appellant Mark C. Duffie, Esquire Johnson, Duffie, Stewart & Weidner, P. C. 301 Market Street P.O. Box 109 Lemoyne, PA 17043 Solicitor for Cumberland Valley School District Date: December 12, 2014 Keith O. Brenneman, Esquire Snelbraker & Brenneman, P.0 44 West Main Street Mechanicsburg, PA 17055 Solicitor for Hampden Township a-� ohn G. French, Esquire Counsel to the Cumberland County Board of Assessment Appeals 1304 Oak Lane New Cumberland, PA 17070 (717) 759-5297 Attorney I.D.#90788 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ENWALA HOSPITALITY, LLC Appellant vs. : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA CUMBERLAND COUNTY BOARD OF : NO. 11-8873 CIVIL TERM ASSESSMENT APPEALS, Appellee Parcel No. 21-07-0465-017A : REAL ESTATE TAX : ASSESSMENT APPEAL ORDER AND NOW, this PI day of D N v k l , 2013, upon Stipulation and 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 Assessment Appeals, to wit: August 31, 2011, is $875,000. As a result of the year 2010 Cumberland Countywide reassessment, the predetermined Ratio is 100% of 2010 fair market value. The Common Level Ratio is not applicable to the year 2012 Countywide reassessment values. The assessment of the property for 2012 County and municipal taxes and year 2012 /13 school real estate taxes shall be $875,000. The Common Level Ratio published in the summer of 2012 of 100.6% is applicable to the tax year 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 $880,300. The assessment of $880,300 shall continue thereafter until revised in accordance with law. The Cumberland County Assessment Office shall allocate 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 60 days of the date of this Order. Said Stipulation and Joint Motion for Agreed Upon Order is incorporated herein. By the Court, \\\Vi U4)\\ M.L. Ebert, Jr., J. '''Mark k D. Hipp, Esquire Attorney for Appellant ohn G. French, Esquire Attorney for Appellee/Board of Assessment Appeals ark C. Duffie, Esquire Attorney for Cumberland County School District eith O. Brenneman, Esquire Attorney for Middlesex Township Copt Ir&t /,s ./7) 2