Loading...
HomeMy WebLinkAbout12-0990 C Q C-1), ` Francis J. Hoegen, Esquire/55667 n r=rl- HOEGEN& ASSOCIATES, P.C. x;V -Vrn 152 South Franklin Street ;y Wilkes-Barre, PA 18701 © (570) 820-3332 y. ATTORNEY FOR PETITIONER ? = PEP BOYS -- MANNY MOE & JACK, IN THE COURT OF COMMON E - OF CUMBERLAND COUNTY -,j Petitioner V. ; CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, HAMPDEN /a _ QQ? TOWNSHIP and CUMBERLAND 8WTem VALLEY SCHOOL DISTRICT, NO. of 2012 Respondents PETITION FOR APPEAL FROM THE DECISION OF THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY AND NOW COMES, Pep Boys - Manny & Moe & Jack, by and through its counsel, Hoegen & Associates, P.C., and files this Petition for Appeal from the Board of Assessment Appeals of Cumberland County, and in support thereof avers as follows: 1. Pep Boys - Manny & Moe & Jack ("Petitioner") is a corporation with a business address of 31.11 West Allegheny Avenue, Philadelphia, Pennsylvania 19132. 2. Petitioner is the owner of a certain parcel, together with all improvements, identified as Parcel Number 10-20-1840-005. ("Premises") 3. Respondent, Board of Assessment Appeals of Cumberland County (`Board"), is a board for assessment and revision of taxes within the general assessment law of the Commonwealth of Pennsylvania. 4. The Premises is located within the boundaries of Cumberland County, Hampden Township and the Cumberland Valley School District. A true and correct copy of this Petition shall be served forthwith upon the municipalities and school district. 5. For the purposes of the 2012 tax year, the Board assessed the Premises, which is identified as Parcel Number 10-20-1840-005. as follows: 'IV $I03.-7S Po ATN ?? 1420 2 a7/08 TOTAL $1,620,800 6. On or about August 9, 2011, Petitioner filed a Commercial/Industrial Assessment Appeal with the Cumberland County Board of Assessment Appeals. 7. On February 9, 2012 a hearing was held before the Board. 8. On February 10, 2012 the Board issued a decision raising the tax assessment for Parcel Number 10-20-1840-005. A true and correct copy of the Decision Notice is attached hereto as Exhibit "A" and incorporated herein by reference. 9. Petitioner alleges that the decision is improper, unsatisfactory and unlawful for one or more of the following reasons: a. The assessment on Petitioner's property is substantially higher than assessments of comparable properties in the taxing district. b. The assessment is based upon an erroneous determination of the fair market value, particularly as it concerns Petitioner's property. c. The value determination by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause of the 14`h Amendment of the United States Constitution. d. The impact of the assessment bears unequally on the Petitioner when compared to the assessment of properties of the same class. e. When related to assessments of similarly situated property owners, the assessment of the Premises of the Petitioner is arbitrary and capricious. f. The assessment violates the Uniformity Clause of the Pennsylvania Constitution. g. The assessment violates the required equality of tax treatment guaranteed by the Pennsylvania Statutory and Constitutional Law. h. The assessment is based in whole or in part upon appraisals that do not represent the actual value of the said Premises. i. The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied throughout the taxing district. j. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market value of the Premises as multiplied by the state mandated ratio and determined by the State Tax Equalization Board. k. The assessment lacks uniformity. 1. The assessment is discriminatory. m. The assessment is otherwise unjust and inequitable. WHEREFORE, Petitioner requests this Honorable Court reverse the Decision of the Cumberland County Board of Assessment Appeals, reduce the assessment and thereafter make all necessary orders and decrees to effectuate said Decision. submitted, TES, P.C. BY: FRAN OEGEN, ESQUIRE 152 S in Street P.O. x 3 Wilkes-Barre, PA 18703-0346 (570) 820-3332 VERIFICATION I, Francis J. Hoegen, Esquire, Attorney for Pep Boys, verify that the statements made in the foregoing Petition are true and correct to the best of my knowledge, information and belief and I am authorized to execute this Verification on behalf of the Petitioner. I understand that the statements therein are made subject to the penalties of 18 PA. C.S.A. §4904 relating to unsworn falsification to authorities. DATE: _, 2012 OEGEN, ESQ./#55667 EXHIBIT "A" Cumberland County Tax Assessment One Courthouse Square Room 107 Carlisle, PA 17013 (717) 240-6350 Hours: 8:00am to 4:30pm Stephen D. Tiley, Assistant Solicitor Bonnie M. Mahoney, Chief Assessor Parcel Identifier: PEP BOYS - MANNY & MOE & JACK 10-20-1840-005. C/O FRANCIS J. HOEGEN, ESQ. 152 SOUTH FRANKLIN STREET MAILING DATE: FEBRUARY 10, 2012 WILKES-BARRE PA 18701 APPEAL DEADLINE: MARCH 12, 2-9±S BOARD OF ASSESSMENT APPEALS DECISION NOTICE - THIS IS NOT A TAX BILL ago /A This is a notice of a change to the assessed valuation or status of this property. REASON FOR CHANGE: 04 - APPEAL BOARD DECISION (REVISED ASSESSMENT) The Board of Assessment Appeals has issued this decision regarding your tax assessment appeal. You may appeal this decision to the Court of Common Pleas by filing the appropriate paperwork with the Prothonotary's office in accordance with local rules of court. FUTURE TAX BILLING BASIS OLD NEW ASSESSMENT `TAX StAtds 1,620,800 Taxable. 1,700,000 Taxable C&G STATUS MARKET-BASED ASSESSMENT OLD NEW Land 723,000 723,000 Improvements 897,800 977,000 TOTAL 1,620,800 1,700,000 100% 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. ADDITIONAL INTERIM - NET CHANGE Seq# 3 COUNTY/MUNIC SCHOOL- Land 0 N/A Improvements' 79,:200 N/A TOTAL 79,200 N/A Tax bills will be issued shortly. cc: PEP BOYS - MANNY & MOE & JACK Cumberland County Board of Assessment Appeals George A. DeMartyn Kristin Lehman Lloyd W. Bucher EFFECTIVE: 01/01/2012 for County/Munic 07/01/2012 for School PROPERTY DESCRIPTION Munic...: 10 HAMPDEN TOWNSHIP School: 4 - CUMBERLAND VALLEY SD Control Number: 10005782 Property Location: 6100 CARLISLE PIKE WINGATE LAND APPROX. 2 ACRES Land Size: 2.41 acres Property Type: CS Commercial - Store Cumberland County Commissioners Barbara Cross Jim Hertzler .Gary Eichelber.ger ennis arson, Chief clerk [note-a11L] CC: HOEGEN& ASSOCIATES, P.C. 152 South Franklin Street Wilkes-Barre, PA 18701 (570) 820-3332 ATTORNEY FOR PETITIONER PEP BOYS -- MANNY MOE & JACK, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY Petitioner V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, HAMPDEN TOWNSHIP and CUMBERLAND VALLEY SCHOOL DISTRICT, CIVIL ACTION - LAW NO. of 2012 Respondents CERTIFICATE OF SERVICE I, Francis J. Hoegen, Esquire, hereby certify that on the /I day of`a ti , 2012, I served a copy of the Petition for Appeal from the Decision of the Board of Assessment Appeals by First Class United States Mail, postage prepaid addressed to: SOLICITOR, CUMBERLAND COUNTY STEPHEN D. TILEY, ESQUIRE 1 COURTHOUSE SQUARE Solicitor, CUMBERLAND COUNTY CARLISLE, PA 17013 BOARD OF ASSESSMENT APPEALS 5 SOUTH HANOVER STREET CARLISLE, PA 17013 KEITH O. BRENNEMAN, ESQUIRE Solicitor, Hampden Township 44 WEST MAIN STREET PO BOX 318 MECHANICSBURG, PA 17055-6249 JOHNSON DUFFIE STEWART & WEIDNER Solicitors, Cumberland Valley School District 301 MARKET STREET PO BOX 109 / LEMOYNE, PA 17043-010Y BY: FRAM UgOEGEN, ESQUIRE 152 South Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 (570) 820-3332 L:\Tax AppealsTEP Boys\Cumberland\Petition.Doc 'lyJohn G. French, Esquire lAttorney for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, PA 17013 l Attorney I.D. No. 90788 Tel.: 717-759-5297 APPEAL OF PEP BOYS-MANNY MOE & JACK Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, HAMPDEN TOWNSHIP, CUMBERLAND COUNTY TOWNSHIP,AND CUMBERLAND VALLEY SCHOOL DISTRICT Respondent : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA NO. 12-990 CIVIL TERM REAL ESTATE TAX MUNICIPALITY: ASSESSMENT APPEAL HAMPDEN TOWNSHIP Parcel No. 10-20-1840-005 PRAECIPE FOR ENTRY OF APPEARANCE PURSUANT TO PA. R.CIV.P. 1012(b) Please enter my appearance on behalf of the Appellee Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: S /i//5/ Respectfully submitted, B 1� Y John . French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, PA 17013 (717) 759-5297 Supreme Court I.D. # 90788 APPEAL OF PEP BOYS-MANNY MOE & JACK Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, HAMPDEN TOWNSHIP, CUMBERLAND COUNTY TOWNSHIP,AND CUMBERLAND VALLEY SCHOOL DISTRICT Respondent : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA • NO. 12-990 CIVIL TERM REAL ESTATE TAX MUNICIPALITY: ASSESSMENT APPEAL HAMPDEN TOWNSHIP Parcel No. 10-20-1840-005 CERTIFICATE OF SERVICE I hereby certify that on May 14, 2014, a true and correct copy of the foregoing Praecipe for entry of Appearance, Pursuant to Pa. R.Civ.P. 1012(b) was served by means of United States mail, first class, postage prepaid, upon the following: Francis J. Hoegen, Esquire HOEGEN & ASSOCIATES, LLC Attorney for Petitioner 152 South Franklin Street P.O. Box 346 Wilkes-Barre, PA 18703-0346 Keith O. Brenneman, Esquire SNELBAKER, BRENNEMAN, P.C. Solicitor for Hampden Township 44 W. Main Street P.O. Box 318 Mechanicsburg, PA 17055-6249 Jerry R. Duffle, Esquire JOHNSON DUFFLE STEWART & WEIDNER Attorney for Cumberland Valley School District 301 Market Street, P.O. Box 109 Lemoyne, PA 17043 Steven D. Tiley, Esquire FREY & TILEY 5 South Hanover Street Carlisle, PA 17013 ohn G. French, Esquire