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HomeMy WebLinkAbout04-5080JOSEPH D. BUCKLEY and KAREN K. BUCKLEY Petitioners CUMBERLAND COUNTY ASSESMENT OFFICE Respondent : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA NO. 04- o~O~t~ CIVIL TERM TAX ASSESSMENT APPEAL PETITION FOR REVIEW AND NOW this 8th day of October, 2004, comes Petitioners, Joseph D. Buckley and Karen K. Buckley, and Petitions that this Honorable Court pursuant to the Fiscal Code to review the determination of the County Assessment Office as to the appropriate value of certain real estate for taxing purposes based on the following: A. Petition for Review (In the Nature of an Appeal) Tax Parcel Number 40-09-0529-047 1. This court has jurisdiction over this matter pursuant to the Fiscal Code 72 P.S. Section 5020-518.1 and the Judicial Code 42 Pa. C.S. Section 933. 2. Petitioners are an adult citizens currently residing at 1237 Holly Pike, Carlisle, PA 17013. 3. At all times relevant to this petition, Petitioners are owners of real estate located at 1237 Holly Pike Carlisle PA, which consists of two lots. On one lot sits Petitioners' home and garage, on the adjacent lot sits Petitioner's formal gardens which span both lots, a picket fence spanning both lots and a gazebo. 4. Petitioners are the legal owners of one of the lots and the equitable owner of the second lot designated as Parcel Number 40-09-0529-047 by the Cumberland County Assessment Office. 5. Petitioners have an agreement of sale with the legal owners of the said parcel, Bernard and Patricia Farrell. 6. The parcel in question Parcel Number 40-09-0529-047 containing .67 acres had formerly been assessed in 2000 by the county assessment office at a land value of $2 !,400. The adjacent lot owned by Petitioners containing .82 acres had formerly been assessed in 2000 at a land value of $19,650.00. 7. In 2004 the assessment office increased the value of the parcel in question Parcel Number 40-09-0529-047 containing .67 acres to $93,000.00 and increased the adjacent lot owned by Petitioners containing .82 acres $29,000.00. 8. Petitioners appealed this reassessment to the County Board of Assessment Appeals arguing the new value was not the value of the land, that the values of properties in their neighborhood with the same zoning averaged a value of $20,000.00 and that the assessment violated the Pennsylvania Constitution relating to equal taxation among property owners. 9. On September 8, 2004, following a hearing, the Board of Assessment Appeals decreased the assessment on Parcel Number 40-09-0529-047 to $83,750.00. 10. Petitioners appeal this determination as the value assessed is inappropriate and unconstitutional. WHEREFORE Petitioners pray this Honorable Court set a hearing date to hear evidence why the assessed value imposed by the County Assessment Office is incorrect. B. Petition for Review (In the Nature of an Appeal) Tax Parcel Number 40-09-0529-048 11. Paragraphs 1-10 are incorporated by reference as though they were fully set forth herein. 12. At all times relevant to this petition, Petitioners are owners of real estate located at 1241 Holly Pike Carlisle PA, which consists of two lots. 13. The lot is designated as Parcel Number 40-09-0529-048 by the Cumberland County Assessment Office. 14. The parcel in question Parcel Number 40-09-0529-047 containing .97 acres had formerly been assessed in 2000 by the county assessment office at a land value of $35,180.00 15. In 2004 the assessment office increased the value of the parcel in question Parcel Number 40-09-0529-048 containing .97 acres to $114,000.00. 16. Petitioners appealed this reassessment to the County Board of Assessment Appeals arguing the new value was not the value of the land, that the values of properties in their neighborhood with the same zoning averaged a value of $20,000.00 and that the assessment violated the Pennsylvania Constitution relating to equal taxation among property owners. 17. On September 8, 2004, following a hearing, the Board of Assessment Appeals refused to decrease the assessment on Parcel Number 40-0%0529- 048. 18. Petitioners appeal this determination as the value assessed is inappropriate and unconstitutional. WHEREFORE Petitioners pray this Honorable Court set a hearing date to hear evidence why the assessed value imposed by the County Assessment Office is incorrect. Carlisle, PA 17013 (717) 249-2448 VERIFICATION I, Joseph D. Buckley, hereby verify that the statements in the foregoing Petition are true and correct to the best of my knowledge and belief, I understand that statements made herein are subject to the penalties of Title 18 Pa. S.C. Section 4904 relating to unsworn statements to authorities. October 8, 2004 OCT 1 ~ ZO0~, ~: JOSEPH D. BUCKLEY and KAREN K. BUCKLEY Petitioners CUMBERLAND COUNTY ASSESMENT OFFICE Respondent 1N THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 04- 5~-)~ (.3 CIVIL TERM TAX ASSESSMENT APPEAL ORDER FOR HEARING A Petition for Review in the Nature of an Appeal having been filed in this matter, Orders that a hearing be held on /~/q~.t ~_~ ,~ .7~, 2004 at ~" 3 0 .m. in Courtroom Number~A~ , Fourth Floor, Cumberland County Courthouse, High and Hanover Streets, Carlisle, PA 17013 to take testimony and evidence relating to this case. BY THE COURT Judge JOSEPH D. BUCKLEY and KAREN K. BUCKLEY Petitioners CUMBERLAND COUNTY ASSESSMENT OFFICE Respondent IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 04-5080 CIVIL TERM TAX ASSESSMENT APPEAL REQUEST FOR CONTINUANCE AND NOW, this 20th day of October, 2004, come Petitioners and request a continuance in this matter based on the following: 1. On October 8, 2004, Petitioner filed a Petition in the above captioned matter. 2. On October 12, 2004, this Court entered an Order for Hearing, scheduling this hearing for Friday, December 17, 2004 at 8:30 A.M. 3. Petitioners are not available as they will be out of the country on a prescheduled vacation beginning December 10 through December 18, 2004. 4. Petitioners have contacted Respondent through its solicitor, Stephen D. Tiley, Esquire, who does not oppose continuing this matter until an available time in January, 2005. WHEREFORE, Petitioners request this Honorable Court to enter an Order rescheduling the hearing in this matter. Respectfully submitted, Attorney for Petitioner I.D. No. 38444 1237 Holly Pike Carlisle, PA 17013 (717) 249-2448 CERTIFICATE OF SERVICE I, Joseph D. Buckley of The Law Offices of Joseph D. Buckley, do hereby certify that I am this day serving a copy of the foregoing document upon the person(s) and in the manner indicated below, which service satisfies the requirement of the Pennsylvania Rules of Civil Procedure, by depositing a copy of same in the United States mail, first-class postage prepaid as follows: DATE Stephen D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 ,__.--r6 - B eg: Pm Supreme CI. #38444 1237 Holly Pike Carlisle, PA 17013 (717) 249-2448 Stephen D. Tiley, Esquire Frey and Tiley Attorneys for Respondent Cumberland County Tax Claim Bureau 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No. 32318 Tel.: 717-243-5838 Fax.: 717-243-6441 JOSEPH D. BUCKLEY and KAREN K. BUCKLEY, Petitioners CUMBERLAND COUNTY ASSESSMENT OFFICE Respondent IN THE COUR'r OF COMMON PLEAS OF CUMBERIJt. ND COUNTY, PENNSYLVANIIA . .. : No. 2004-5080 .. ., : TAXASSESSMENTAPPEAL ANSWER AND NOW, comes Respondent, Cumberland County Assessment Office (properly Cumberland County, and Cumberland Countyr Board of Assessment Appeals) by and through its Attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer, of which the following is a statement: A. Petition for Review (In the Nature of an Appeal) Tax Parcel Number 40-09-0529..047 1. Admitted. By way of further Answer, this Court has jur'sdicbon pursuant to Section 704 of The Fourth to Eighth Class C, ounty Assessment law (P.S. 72 §5453.704). 2. Admitted. 3. Admitted. By way of further clarification, the two lots referred to by Petitioners in this paragraph 3 are not the same two lots as are the subject of this appeal. The two lots referred to in this paragraph 3 are an improved lot where Joseph D. Buckley and Karen K. Buckley Assessment Appeal, Parcels No. 40-09-0529-047 and 40-09-0529-048 Page 1 of 5 Petitioner, Joseph D. Buckley maintains a law office (not a subject of this appeal) and an adjoining mostly unimproved lot (except for the picket fence, etc.) which is at the northeastern corner of Pennsylvania Route 34 a~3d the southern entrance of State Avenue (which is the subject of this appeal - 40-09-0529-047 - herein sometimes simply "047"). The other lot, which is the subject of this appeal, is a vacant lot at the southeastern corner of Pennsylvania Route 34 and the southern entrance of State Avenue (see Part "B" of the Petition and this Answer). Petitioners, therefore, have an interest in 3 lots, 2 of which are the subject of this appeal. 4. Admitted. 5. Admitted. 6. Denied. Parcel 047, containing .67 acres,, was previously (year 2000) assessed for $21,890.00 not $21,400.00 as averred by Petitioners. "The adjacent lot owned by Petitioner" is not a subject of this appeal and it is an improved lot. Therefore, the value of the land is simply an allocation and not relevant to this appeal. In addition, Respondent denies the relevance of the averments of paragraph 6 so far as they go to values assessed in the year 2000. The case of bar involves values placed on vacant lots as part of the year 2004 Countywide reassessment, thereby making year 2000 values irrelevant. 7. Denied. The year 2004 Countywide reassessment valued Parcel 048 containing .67 acres at $93,800.00, not $93,000.00 as averred by Petitioners. The year 2004 Countywide reassessment value of "the adjacent land owned by Petitioner" is irrelevant as Petitioner is referring to an improved lot which is not a subject of this appeal and as the land value for that improved lot is simply an allocation of the total, "as improved," value. Joseph D. Buckley and Karen K. Buckley A~sessment Appeal, Parcels No. 40-09-0529-047 and 40-09-0529-048 Page 2 of 5 8. Admitted in part. Denied in part. It is admitted that Petitioners appealed the assessments of Pamels 40-09-0529-047 and 40-09-0527-048 (herein sometimes simply "048") to the Cumberland County Board of Assessment Appeals. It is denied that the assessments were incorrect or in violation of the Uniformity Clause of the Pennsylvania Constitution, or otherwise in violation of law. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 9. Admitted. 10. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. WHEREFORE, Respondent, County of Cumberland and Cumberland County Board of Assessment Appeals, pray Your Honorable Court for an Order denying Petitioner's appeal for setting the market value and assessment of Parcel No. 40-09-0529-047 at $93,800.00, or such other amount as to the Court may seem just and proper. B. Petition for Review (In the Nature of an Appeal) ?ax Parcel Number 40-09-0529..04R 11. Admitted in part. Denied in part. The averments of paragraphs 1 through 10 of this Answer are incorporated by herein as if fully set forth herein. 12. Denied. It is unknown to the Assessment ,Office which lot or lots constitute the property known as 1241 Holly Pike, Carlisle, Pennsylvania, and whether that address relates to one or both of the lots wihich are the subject of this appeal. Strict proof at trial is demanded. Joseph D. Buckley and Karen K. Buckley Assessment Appeal, Parcels No. 40-09-0529-047 and 40-09-0529-048 Page 3 of 5 13. Admitted. It is admitted that Petitioners are appealing the assessment of Parcel No. 40-09-0529-048. 14. Denied. It is believed, and therefore averred, that in this part "B" of Petitioner's Petition, that the reference to Parcel No. 40-09-0529-047 is incorrect, and should instead refer to 40-09-05329-048. The averments of this paragraph are incorrect so far as Parcel No. 047 is concerned. Tlhe averments of this paragraph are partially correct so far as Parcel 048 is concerned. Parcel 048 was assessed in the year 2000 in the amount of $35,180.00, but according to the Cumberland County assessment records, contains .95 acres. The averments of this paragraph are further denied in that they set forth facts relating to the year 2000 assessment, whereas the within appeal relates to the year 2004 Countywide reassessment, making the prior assessment values irrelevant. 15. Admitted in part. Denied in part. The averments of this paragraph are admitted except that according to the Cumberland County assessment records the subject parcel contains .95 acres rather than .97 acres as averred. Strict proof at trial is demanded. 16. Admitted in part. Denied in part. It is admitted that Petitioners appealed the assessments of Parcels 047 and 048 to the Cumberland County Board of Assessment Appeals. It is denied that the assessments were incorrect or in violation of the Uniformity Clause of the Pennsylvania Constitution, or otherwise in violation of law. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 17. Admitted. 18. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. Joseph D. Buckley and Karen K. Buckley Assessment Appeal, Parcels No. 40-09-0529-047 and 40-09-0529-048 Page 4 of 5 WHEREFORE, Respondent, County of Cumberland, and Cumberland County Board of Assessment Appeals, pray Your Honorable Court for an Order denying Petitioner's appeal for setting the market value and assessment of Parcel No. 40-09-0529-048 at $114,000.00 or such other amount as to the Court may seem just and proper. Respectfully submitted, Stephen'b. Tiley, Esquire Attorney for Respondent 5 South Hanover Street Carlisle, PA 1 ;'013 (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. Dated: Bor{nie M. Mahone'y, Chief A~s~ssor 7 Joseph D. Buckley and Karen K. Buckley Assessment Appeal, Parcels No. 40-09-0529-047 and 40-09-0529-048 Page 5 of 5 Stephen D. Tiley, Esquire Frey and Tiley Attorneys for Respondent Cumberland County Tax Claim Bureau 5 South Hanover Street Carlisle, PennsyIvania 17013 Supreme Court No. 32318 Tel.: 717-243-5838 ]Fax.: 717-243-6441 JOSEPH D. BUCKLEY and KAREN K. BUCKLEY, Petitioners CUMBERLAND COUNTY ASSESSMENT OFFICE Respondent IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA No. 2004-5080 TAX ASSESSMENT APPEAL CERTIFICATE OF SERVICE I hereby certify that I served a tree and correct copy of the foregoing Answer by placing a certified tree and correct copy of the same in the United States mail, postage pre-paid, addressed to: Philip H. Spare, Esquire SNELBAKER, BRENNEMAN & SPARE South Middleton School District 44 West Main St. Mechanicsburg, PA 17055 Joseph D. Buckley, Esquire. 1237 Holly Pike Carlisle, PA 17013 P.O. Box 318 Richard P. Mislitsky, Esquire South Middleton Township MISLITSKY & DIEHL One West High St., Suite 208 P.O. Box 1290 Carlisle, PA 17013 Date: S(~phen'/D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 OCT 2 B 2004 JOSEPH D. BUCKLEY and KAREN K. BUCKLEY Petitioners Vo CUMBERLAND COUNTY ASSESSMENT OFFICE Respondent IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 04-5080 CIVIL TERM TAX ASSESSMENT APPEAL ORDER FOR RESCHEDULED HEARING AND NOW this ] ,'~dday of ~ t~ V'o , 2004, based on Petitioners request for hearing which is unopposed by Respondent the hearing scheduled for Friday, December 17, 2004, before the Court is continued until ,~o ..~ ,20(~at ~: ..~ A.M. in Courtroom Number 5, Fourth Floor, Cumberland County Courthouse, High and Hanover Streets, Carlisle, PA 17013. BY THE COURT Judge Ah~/!ONOH£Ob'-'d ~Hi ~0 JOSEPH D. BUCKLEY and KAREN K. BUCKLEY Petitioners Vo CUMBERLAND COUNTY ASSESSMENT OFFICE Respondent OCT IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 04-5080 CIVIL TERM TAX ASSESSMENT APPEAL 28 REQUEST FOR CONTINUANCE AND NOW, this 20th day of October, 2004, come Petitioners and request a continuance in this matter based on the following: 1. On October 8, 2004, Petitioner filed a Petition in the above captioned matter. 2. On October 12, 2004, this Court entered an Order :~'or Hearing, scheduling this hearing for Friday, December 17, 2004 at 8:30 A.M. 3. Petitioners are not available as they will be out o£ the country on a prescheduled vacation beginning December 10 through December 18, 2004. 4. Petitioners have contacted Respondent through its solicitor, Stephen D. Tiley, Esquire, who does not oppose continuing this matter until an available time in January, 2005. WHEREFORE, Petitioners request this Honorable Court to enter an Order rescheduling the hearing in this matter. Respectfully submitted, Attorney for Petitioner I.D. No. 38444 1237 Holly Pike Carlisle, PA 17013 (717) 249-2448 CERTIFICATE OF SERVICE I, Joseph D. Buckley of The Law Offices of Joseph D. Buckley, do hereby certify that I am this day serving a copy of the foregoing document upon the person(s) and in the manner indicated below, which service satisfies the requirement of the Pennsylvania Rules of Civil Procedure, by depositing a copy of same in the United States mail, first-class postage prepaid as follows: /O-crT-o,' DATE Stephen D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 - ._~SE~PI~ E[. B~J~~RE Supreme Ct. #38444 1237 Holly Pike Carlisle, PA 17013 (717) 249-2448 THE LAW OFFICES OF JOSEPH D. BUCKLEY 1237 HOLLY PIKE CARLISLE, PA 17013 TELEPHONE (717) 249-2448 FAX (717) 249-4103 October 20, 2004 The Honorable Edward E. Guido 1 Courthouse Square Carlisle, PA 17013 Re: Joseph D. Buckley and Karen K. Buekley v. Cumberland County Assessment Office No. 04-5080 Tax Assessment Appeal Dear Judge Guido: A hearing for the above mentioned matter has been scheduled for Friday, December 17, 2004 at 8:30 A.M. in Courtroom Number 5. I have contacted the Solicitor for the Tax Assessment Office and he has agreed to a continuance. I will be away on a prearranged vacation during this period. Thank you for your consideration. Very sincerely yours, JDB/clb cc: Stephen D. Tiley JOSEPH D. BUCKLEY and KAREN K. BUCKLEY, Petitoners Vo CUMBERLAND COUNTY ASSESSMENT OFFICE, Respondent IN THE COURT OF COM~ON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 04-5080 CIVIL TERM TAX ASSESSMENT APPEAL ORDER OF COURT AND NOW, this 3rd day of December, 2004, after hearing evidence and argument thereon, the Petitioner's tax assessment appeal is DENIED, and the determination of the County Assessment Office as to the value of Tax Parcel No. 40-09-0529-047 and Tax Parcel No. 40-09-0529-048 is SUSTAINED. Edward E. Guido, J. ~oseph D. Buckley, Esquire Petitioner - Pro se ~,~tephen D. Tiley, Esquire For the Respondent srs