HomeMy WebLinkAbout12-1805ERIC J. DETWEILER &
KRISTEN E. DETWEILER,
Petitioners
VS.
CUMBERLAND COUNTY
BOARD OF ASSESSMENT
APPEALS, CUMBERLAND
COUNTY, UPPER MIFFLIN
TOWNSHIP, and BIG SPRING
SCHOOL DISTRICT
: IN THE COURT OF COMMON PLEAS OF
I CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION -LAW
NO. OF 2012
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PETITION FOR APPEAL FROM THE DECISION OF THE ,
CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS
Eric J. Detweiler and Kristen E. Detweiler, by and through their attorney, Sally J.
Winder, file this Petition for Appeal from the Assessment of the Board of Assessment
Appeals for Cumberland County, and in support thereof avers as follows:
1. Eric J. Detweiler and Kristen E. Detweiler, husband and wife, ("Petitioners")
are sui juris adult individuals with a mailing address of 400 Meadows Road, Newville,
Pennsylvania 17241.
2. Petitioners are the owners of a parcel of real estate together with all
improvements, identified as "Premises" and being specifically identified as follows:
Parcel No. 15-04-0393-048 Mountain Road approx. 2.03 acres
3. Respondent, Board of Assessment Appeals of Cumberland County (`Board") is
a board for assessment and revision of real assessment taxes within the general
assessment law of the Commonwealth of Pennsylvania.
4. The Premises are entirely located within the boundaries of Cumberland County,
Upper Mifflin Township, and the Big Spring School District. A true and correct copy of
the Petition will be served upon the municipalities and school district forthwith.
5. For purposes of the 2011 tax year, the County assessed the Premises as follows;
Land $65,300 Improvements $123,300 Total $188,600
6. Petitioners filed an appeal from the above-stated assessment with the
Board of Assessment Appeals.
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7. On February 23, 2012, after a hearing, the Board issued a decision making a
partial reduction in the tax assessments for the Premises from its original total of
$188,600 to $140,000. This was a reduction of 25.8 percent.
8.. Petitioners aver that the decision is improper, unsatisfactory, and unlawful for
one or more of the following reasons:
a. The assessment on Petitioners' property is substantially higher than
assessments of comparable properties in the taxing district.
b.The assessments are based upon an erroneous determination of the fair
market value, particularly as it concerns Petitioners' property..
c. The value determination by the Board violates the Equal Protection
Clause of the 14`h Amendment to the United States Constitution.
d. The impact of the assessment under appeal bears unequally on the
Petitioners when compared to assessment of properties of the same class.
e. When related to assessments of similarly situated property owners, the
assessment of the Premises is arbitrary and capricious.
f. The assessment violates the Uniformity Clause of the Pennsylvania
Constitution.
g. The assessment violates the required equality of the treatment
guaranteed by Pennsylvania Statutory and Constitutional Law.
h. The assessment is based in whole or in part upon appraisals and
comparable sales that do not represent the actual fair market value of the property
i. The ratio of assessed value to actual fair market value applied in making the
assessment is in excess of the ratio applied throughout the taxing district.
j. The assessment as determined by the Board does not reflect the current fair
market value of the property as determined by the arms length transaction whereby
Petitioners acquired the Premises on July 22, 2011, for a sales price of $75,000.00
k. The assessment lacks uniformity.
1. The assessment is discriminatory.
m. The assessment is otherwise unjust and inequitable
9. The fair market value of the Premises is $75,000.00.
2
WHEREFORE, Petitioners request this Honorable Court to reverse the decisions
of the Cumberland County Board of Assessment Appeals, reduce the assessment on the
Premises to its fair market value and thereafter make all necessary orders and decrees to
effectuate said Decision.
Respectfully submitted,
Sally J. inder, Attorney for Petitioners,
Eric J. D eiler & Kristen E. Detweiler
PO Box 341
Newville, PA 17241
(717) 776-6656
VERIFICATION
I, Eric J. Detweiler, verify that I am a property owner and Petitioner
herein, that the facts set forth in the foregoing Petition are true and correct,
to the best of my knowledge, information, and belief. I understand that false
statements herein are made subject to the penalties of 18 Pa.C.S.A. section
4904 relating to unworn verification to authorities.
Dated: March 20, 2012 e.,. Eric J. Detweiler
3
John G. French, Esquire
Attorney for Cumberland County
Board of Assessment Appeals
1 Courthouse Square, Room 107
Carlisle, PA 17013
Attorney I.D. No. 90788
Tel.: 717-759-5297
ERIC J. DETWEILER & KRISTEN E.
DETWEILER
Petitioners
vs.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS, UPPER
MIFFLIN TOWNSHIP AND BIG SPRING
SCHOOL DISTRICT,
Respondents
MUNICIPALITY:
UPPER MIFFLIN TOWNSHIP
Parcel No. 15-04-0393-048
: IN THE COURT OF COMMON
: PLEAS OF CUMBERLAND
: COUNTY, PENNSYLVANIA
NO. 12-1805 CIVIL TERM
REAL ESTATE TAX
ASSESSMENT APPEAL
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: 04//4
817569.1
Respectfully submitted,
By
Jo. 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. # 90788rri
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ERIC J. DETWEILER & KRISTEN E.
DETWEILER
Petitioners
: IN THE COURT OF COMMON
: PLEAS OF CUMBERLAND
: COUNTY, PENNSYLVANIA
•
vs.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS, UPPER
MIFFLIN TOWNSHIP AND BIG SPRING •
SCHOOL DISTRICT,
Respondents
MUNICIPALITY:
UPPER MIFFLIN TOWNSHIP
Parcel No. 15-04-0393-048
NO. 12-1805 CIVIL TERM
•
REAL ESTATE TAX
ASSESSMENT APPEAL
CERTIFICATE OF SERVICE
I hereby certify that on May 14, 2014, a true and correct copy of the foregoing Praecipe
for 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:
Sally J. Winder Philip H. Spare, Esquire
Petitioners STOCK AND LEADER
P.O. Box 341 Attorney for Big Spring Area School District
Newville, PA 17241 221 W. Philadelphia Street, Suite E-600
York, PA 17401
Sean M. Shultz, Esquire
SAIDIS, SULLIVAN & ROGERS
Solicitor for Upper Mifflin Township
26 W. High Street
Carlisle, PA 17013
ohn G. French, Esquire