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Home My WebLink About04-5087 John M. Coles, Esquire Attorney I.D. No. 87398 RHOADS & SINON LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Attorneys for Petitioner INRE: SMITH LAND & IMPROVEMENT CORPORATION, IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA Petilioner v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent County: Cumberland County One Courthouse Square Carlisle, PA 17013 NO. o If - ':;O&:f Municipality: Upper Allen Township 100 Gettysburg Pike Mechanicsburg, P A 17055 School District: Mechanicsburg Area School District 500 S. Broad St. Mechanicsburg, P A 17050 CIVIL ACTION - LAW Tax Parcel No. 42-10-0256-001 PETITION FOR REVIEW OF REAL ESTATE ASSESSMENT NOW COMES Smith Land & Improvement Corporation, by and through its attorneys, Rhoads & Sinon LLP, and files this Petition for Review of Real Estate Assessment as follows: 1. The Petitioner is Smith Land & Improvement Corporation, a Delaware corporation having a place of business at 2010 State Road, Camp Hill, Pennsylvania 17011. 536285_] 2. The Respondent is the Cmnberland County Board of Assessment Appeals (Ihe "Board"), having an address of Old Courthouse, One Courthouse Square, Carlisle, Pennsylvania 17013. 3. The Petitioner is the owner of approximalely 46.55 acres of land located at Gettysburg Road and Independence Avenue in Upper Allen Township, Cumberland County, Pennsylvania, which property is identified as Cumberland County Tax Parcel No. 42-10-0256-001 (the "Property") . 4. As part of Cmnberland County's countywide reassessment of all properties, Ihe Pelitioner received a Notice of Change of Assessment dated May 10, 2004, indicating that the assessed value on the Property had been increased to $ I ,906,660. 5. The laxpayer timely filed an appeal of this Notice of Change of Assessment and, following a hearing on August 4, 2004, the Board reduced the assessed value of the Property to $430,000. A copy of the Board's Decision Order is attached hereto as Exhibit "A" and is incorporaled herein by reference. 6. The assessment of the Property as fixed by the Board is excessive, improper, unjusl and contrary to law for the following reasons: (a) The assessment on the Property is based in whole or in part upon an appraisal that does not represent the actual value of the Property. (b) The assessment on the Property lacks uniformity. (c) The assessment on the Property is discriminatory. (d) The assessment on the Property is unjust and inequitable. 7. Due to the 2004 countywide reassessment, the common level ratio applicable to this appeal is 100%. 8. This appeal is authorized pursuant to Section 5 I 8. I of the General County Assessment Law, 72 P.S. ~5020-518.1, and Seclion 704 of The Fourth to Eighth Class County Assessmenl Law, 72 P.S. ~5453.704. WHEREFORE, Petitioner respectfully requests that this Honorable Court review and reduce the assessment for the Property for all tax years commencing January 1, 2005 and thereafter, and any subsequenl years' assessments arising for so long as this appeal is pending, by establishing the fair market value of the Property and granting such other relief as this Court may deem just and appropriate. Date: October 7, 2004 . Coles, Ire RHOADS & SINON LLP One South Market Square, Twelfth Floor P.O. Box 1146 Harnsburg,Pi\ 17108-1146 (717) 233-5731 i\ttomeys for Petitioner Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240.6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfrnger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE, September 8. 2004 PARCEeNUMBER: 42-10-0256-001. SMITH LAND & IMPROVEMENT ATTN: R E JORDAN" 2010 STATE ROAD CAMP HILL PA 17011 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 08/04/2004 DATE DECISION RENDERED: 09/08/2004 EFFECTIVE FOR TAX YEAR: 2005 DECISION RENDERED: [] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes [X] Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 1,906,660 430,000 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessmenl may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before October 8, 2004. ~- r"' ~~=~-~~:'11. .IEP 08'0 4 ~l.'h~ - 0 3 7.. i' ..~ - . - .~: '\ PBMETER :: 7139095 u.s. POSTAQE : CUMBERLAND COUNTY ASSESSMENT OFFICE Old. Courthouse One Courthouse SqlJare Carlisle, PA 17013 ADDRESS SERVICE REQUESTED 42-10-0256-001. SMITH LAND & IMPRDVEMENT ATTN: R E JORDAN II 2010 STATE ROAD CAMP HILL PA 17011 .' A < NO\lVl'lOj~3d IV mns SIHl jr\OltHd aNv 3S\13)j::) <JlO::i htlHl >. -< lSCiki SGN3 HIO'dlV sams JJ\O~3tl >-- .-..-.. .. VERIFICATION The undersigned, R. E. Jordan II, hereby deposes and says, subject to the penalties of 18 Pa. C.S. g4904 relating to unsworn falsification to authorities, that he is the President/C.E.O. of Smith Land & Improvement Corporation, that he makes this verification by its authority, and that the facts set forth in the foregoing Petition for Review of Real Estate Tax Assessment are lrue and correct to the best of his knowledge, information and belief. Date: October 7, 2004 -;r John M. Coles, Esquire Attorney J.D. No. 87398 RHOADS & SINON LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Attorneys for Petitioner INRE: SMITH LAND & IMPROVEMENT CORPORATION, Petitioner v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent County: Cumberland County One Courthouse Square Carlisle, P A 17013 Municipality: Upper Allen Township 100 Gettysburg Pike Mechanicsburg, P A 17055 School District: Mechanicsburg Area School District 500 S. Broad S1. Mechanicsburg, P A 17050 Tax Parcel No. 42-10-0256-001 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. CNIL ACTION - LAW PRAECIPE TO ENTER APPEARANCE TO THE PROTHONOTARY: Please enter my appearance for the Petitioner, Smith L in the above-captioned matter. Date: October 8, 2004 provemenl Corporalion, Jo . 0 es, Es Attorney J.D. No. 87398 RHOADS & SINON LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, P A 17108-1146 (717) 233-5731 Attorneys for Petitioner -~, C+.-. ;->-.. '1\ ;-:-, o 'I.' <:1..) ~) , , -. \1:c. ~-') '~- C<.J ,A- \~J\ '.''1 -', '''''! ~, ~ ~:> ~~ -~ "- I' f- (. ') j '~,'~~ -,. '0 ~~-_/ /.....---, ) ,,'~J r-,,' , r ,I ..,: (-- >'T) C.", OCT 1 Z 2004 ~ \J; John M. Coles, Esquire Attorney J.D. No. 87398 RHOADS & SINON LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Attorneys for Petitioner INRE: SMITH LAND & IMPROVEMENT CORPORATION, IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA Petitioner v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent County: Cumberland County One Courthouse Square Carlisle, P A 17013 NO. O~-50Y1 Oi'V;( Municipality: Upper Allen Township 100 Gettysburg Pike Mechanicsburg, P A 17055 School District: Mechanicsburg Area School District 500 S. Broad St. Mechanicsburg, P A 17050 CNIL ACTION - LAW Tax Parcel No. 42-10-0256-001 ORDER AND NOW, this r21~ day of ~A-&.IN , 2004, upon consideration of the foregoing Petition, it is hereby Ordered pursuant to Section 518.1 of the General County Assessment Law, (72 P.S. S5020-518.1), and Section 704 of The Fourth to Eighth Class County Assessment La~2 P.S. 95453.704), that a hearing upon this appeal shall be held on the 'f0 day of S~~ ' 2~ at '1 : '3 Q cr, In in Court Room No. if . ~ tJ') ~ ~ C') Q ~ :::> ~..:; ~ o~ lk. (:J 04 -... u~E .:.\~ ~._' ." 0 - ;?' I;.f) cc I jZ ~O- ~ cc: :z. tc).t..I ' \.\ u..I ::.r.: ff) 0- \_. -.; a; .a- U- :::? 0 ~ U Within twenty (20) days after the date of the entry by the Court of this Order fixing a hearing date the Petitioner shall mail, by certified United States mail, return receipt requested, a copy of the Petition and this Order on the following: the Cumberland County Board of Assessment Appeals; the Cumberland County Solicitor; Upper Allen Township; and Mechanicsburg Area School District. Within thirty (30) days after the date of the entry by the Court of this Order the Petitioner shall file an Affidavit of Service with the Prothonotary. The said Cumberland County, Upper Allen Township, and Mechanicsburg Area School District may intervene in the appeal proceedings as a matter of right by filing with the Prothonotary within twenty (20) days after receipt of a copy of the Petition and Order, a Praecipe directing intervention. If said Praecipe has not been field within the said twenty (20) day period intervention thereafter shall be governed by Pennsylvania Rules of Civil Procedure 2326-2350, inclusive. BY THE COURT, ( ../l~ J. ~ ~\J \"\\) IN RE: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA SMITH LAND & IMPROVEMENT CORPORATION, Petitioner v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent County: Cumberland County One Courthouse Square Carlisle, P A 17013 No. 04-5087 Municipality: Upper Allen Township 100 Gettysburg Pike Mechanicsburg, PA 17055 School District: Mechanicsburg Area School District 500 South Broad Street Mechanicsburg, PA 17055 CIVIL ACTION - LAW Tax Parcel Number 42-10-0256-001 PETITION TO INTERVENE NOW COMES, Upper Allen Township, by and through its attorneys, Miller & Associates, PC, and files this Petition to Intervene as follows: 1. Smith Land & Improvement Corporation (hereinafter referred to as "Petitioner") is the owner of 46.55 acres of land located at Gettysburg Road and Independence Avenue in Upper Allen Township, Cumberland County, Pennsylvania, and identified as Tax Parcel Number 42-10-0256-001. 2. By notice, dated 10 May 2004, Petitioner was informed that the assessed value of its property had been increased to $1,906,000. 3. Petitioner filed a timely appeal with the Cumberland County Board of Assessment Appeals (hereinafter referred to as "Board") and the Board reduced the assessed value of the property to $430,000. 4. On 8 October 2004, Petitioner filed a Petition for Review of Real Estate Assessment from the valuation set on Tax Parcel Number 42-10-0256-001 by the Cumberland County Board of Assessment Appeals of $430,000. 5. Petitioner is a taxpayer in Upper Allen Township. 6. The action may result in the loss of revenue to Upper Allen Township. 7. Upper Allen Township is not a party to this action but wishes to intervene as a party. WHEREFORE, Upper Allen respectfully requests that this Honorable Court grant the Petition to Intervene, Respectfully Submitted, ~- William E. Miller, Jr, Esquire Attorney 10 Number 07220 Alicia S. Miller, Esquire Attorney 10 Number 82099 Miller & Associates, PC 1822 Market Street Camp Hill, PA 17011-4824 (717) 737-9210 Date: 22 November 2004 VERIFICATION The undersigned, Lou Fazekas, hereby deposes and says, subject to the penalties of 18 Pa. C.S. S4904 relating to unsworn falsification to authorities, that he is Township Manager for Upper Allen Township, that he makes this verification by its authority, and that the facts set forth in the foregoing Petition to Intervene are true and correct to the best of his knowledge, information and belief. ~~nager Upper Allen Township 22 November 2004 IN RE: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA SMITH LAND & IMPROVEMENT CORPORATION, Petitioner v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent County: Cumberland County One Courthouse Square Carlisle, PA 17013 No. 04-5087 Municipality: Upper Allen Township 100 Gettysburg Pike Mechanicsburg, P A 17055 School District: Mechanicsburg Area School District 500 South Broad Street Mechanicsburg, PA 17055 CIVIL ACTION - LAW Tax Parcel Number 42-10-0256-001 CERTIFICATE OF SERVICE I, William E. Miller, Jr., Esquire, of the Law Offices of MILLER & ASSOCIATES, PC, hereby certify that I have this 23rd day of November, 2004, served a true and correct copy of the Petition to Intervene filed by Upper Allen Township by depositing same in the regular United States mail, and United States Certified Mail-Return-Receipt Requested, addressed to the following: Cumberland County Board of Assessment Appeals One Courthouse Square Carlisle, PA 17013 Mechanicsburg Area School District 500 South Broad Street Mechanicsburg, P A 17055 Attn: Donna S. Weldon, Solicitor Steven D. Tiley, Esquire Cumberland County Solicitor FREY & TILEY 5 South Hanover Street Carlisle, PA 17013 MILLER & ASSOCIATES, PC BY:~ William E. Miller, Jr, Esquire Attorney 10 Number 07220 Alicia S. Miller, Esquire Attorney 10 Number 82099 Miller & Associates, PC 1822 Market Street Camp Hill, PA 17011-4824 (717) 737-9210 -2- 0 I"'-.;) 0 c;;;:;, ~ c.::" .1 .J;.- ~'T,~ t~r :' Z ....... :t:::n f"Ti' 0 rl1-' " -< r'- ..ol.._. -r:.,? N ~IJ W 0 ,":., (.) -.- -3 I:"; -0 C) :: -,,. -"" ( ) c~ -'!;.. ~:-f'n 'Y (,) C -->1 /.." :?:: :) <:':) ..0 ... f'..:l --< John M. Coles, Esquire Attorney J.D. No. 87398 RHOADS & SINON LLP One South Market Square, 12th Floor P.O. Box 1146 Harrisburg, P A 17108-1146 (717) 233-5731 Attorneys for Plaintiff INRE: SMITH LAND & IMPROVEMENT CORPORATION, Petitioner v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent !IN THE COURT OF COMMON PLEAS jCUMBERLAND COUNTY, PENNSYLVANIA County: Cumberland County One Courthouse Square Carlisle, P A 17013 !NO. 04-5087-Civil Municipality: Upper Allen Township 100 Gettysburg Pike Mechanicsburg, P A 17055 School District: Mechanicsburg Area School District 500 S. Broad St. Mechanicsburg, P A 17050 ICNIL ACTION - LAW , Tax Parcel No. 42-10-0256-001 AFFIDAVIT OF SERVICE TO THE PROTHONOTARY: I hereby certify that on the dates set forth below, Petitioner's Complaint was served upon the Respondent, Cumberland County Board of Assessmen1t Appeals, as well as Cumberland County Solicitor Stephen D. Tiley, Esquire, Mechanicsburg Area School District Solicitor Donna 540667.1 S. Weldon, Esquire and Upper Allen Township Solicitor, William E. Miller, Jr., all by U.S. First Class Certified Mail, Return Receipt Requested, as follows: Date Served Address November 15,2004 Cumberland County Board of Assessment Appeals One Courthouse Square Carlisle, P A 17013 November 15, 2004 Stephen D. Tiley, Esquin;: Cumberland County SoliGitor FREY & TILEY 5 South Hanover Street Carlisle, P A 17013 November 15, 2004 Mechanicsburg Area School District 500 S. Broad Street ~echanicsburg,PA 17050 Attn: Donna S. Weldon, Solicitor November 15, 2004 Upper Allen Township 100 Gettysburg Pike ~echanicsburg, P A 17055 Attn: William E. ~iller, Jr., Solicitor Copies of the transmittal letters and signed certified retllffied receipts are attached hereto and made part hereof as Exhibits "A" and "B". SWON ?{L . Coles, Esquire One South ~arket Square, lih Floor P. O. Box 1146 Harrisburg, P A 17108-1146 Attorneys for Petitioner Dated: November 19,2004 CERTIFICATE OF SERVICE I hereby certify that on November 19, 2004, a true and correct copy of the foregoing Affidavit of Service was served by means of by U.S. First Class Mail, upon the following: Cumberland County Board of Assessment Appeals One Courthouse Square Carlisle, PA 17013 Steven D. Tiley, Esquire Cumberland County Solicitor FREY & TILEY 5 South Hanover Street Carlisle, PA 17013 Mechanicsburg Area School District 500 S. Broad Street Mechanicsburg, P A 17050 Attn: Donna S. Weldon, Solicitor Upper Allen Township 100 Gettysburg Pike Mechanicsburg, P A 17055 Attn: William E. Miller, Jr., Solic:itor ~on hMrits: ~ ,J ~ u~ EXHIBIT A .\ ~\ii /"\ ...../ \\'1 if, I '1'" RHOADS ~JlIL & SINON LLP John M. Coles ph (717) 231-6640 Ix (717) 231-6669 j coles@rhoads-sinon.com FILE NO 1299/225 November 12,2004 Re: Smith Land & Improvement Corporation v. Cumberland County Board of Assessment Appeals. In the Cumberla.nd County Court of Common Pleas. Case No. 04-5087 Civil Cumberland County Board of Assessment Appeals One Courthouse Square Carlisle, PA 17013 Steven D. Tiley, Esquire Cumberland County Solicitor FREY & TilLEY 5 South Hanover Street Carlisle, PA 17013 Mechanicsburg Area School District 500 S. Broad Street Mechanicsburg, P A 17050 Attn: Donna S. Weldon, Solicitor Upper Allen Township 100 Gettysburg Pike Mechanicsburg, P A 17055 Attn: William E. Miller, Jr., Solicitor Ladies and Gentlemen: Enclosed herewith please find a Petition for Review of Real Estate Assessment with respect to Cumberland County Tax Parcel No. 42-10-0256-001, which we filed on behalf of our client, Smith Land & Improvement Corporation, on October 8" 2004. This week, we received the enclosed scheduling Order, signed by Judge Hess, and, pursuant to the Order, we hereby formally serve you with the Petition. You will also note that the Order contains information with respect to the taxing authorities' right to intervene in the appeaL A court hearing has been scheduled for February 4, 2005, at 9:30 a.m. If you have any questions, please contact the undersigned. Very truly yours, Enclosure cc: William Miller, Solicitor, Upper Allen Township (w/encL) Donna Weldon, Solicitor, Mechanicsburg Area School District (w/encL) Richard E. Jordan II, President, Smith Land & Improveme:nt Corporation (w/encl.) Jack F. Hurley, Jr., Esquire . 540631.1 Rhoads &: Sinon LLP . Attorneys at Law · Twelfth Floor' One South Market Square · P.O. Box 1146 . Harrisburg, PA 17108-1146 . ph (717) 233-5731 · Ix (717) 232-1459 · www.rhoad5-sinon.com EXHIBIT B i I ~ 0. > ,g. ~i;g~ 81-5>-aI t~6~~~ (f)j~~~~ ~~ i ~ ~ i illHi i oS ..aI.!Ilol: ~ J!= 5 ~-5! ~ 0."" >-]!.c" GI ~j~g~ ~ ~ . . . s ~ ~ aI aI .- Ii ! g f 8"i~ >-CD i~cS-5. ~ijlit ~15i"'CD! -Q E .c ~I i ~ S s (II alt:'E= i ~~8! 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'tlc"'C" (II (/)0 -. .3 cg~~ ;:;: co C') Z CD iii' ? l/O~ fP "3: .... lR!!!. o Ul- "'C III 0: .~ -< c z =i m o en ~ '-i rn "'0. o (/) ~ r- (f) m ~ a m ~~d':!! 3"'C~~ ;:;: (/)~ C') z CD iii' o Qo!ll G) "'3: ~ m~. o Ul- ~ 0: Stephen D. Tiley, Esquire Frey and Tiley Attorneys for Respondent Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No. 32318 Tel.: 717-243-5838 Fax.: 717-243-6441 INRE: SMITH LAND & IMPROVEMENT CORPORATION, Petitioner IN THE COURT OJ? COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent County: Cumberland County One Courthouse Square Carlisle, P A 17013 NO. 2004-5087 CIVIL Municipality: Upper Allen Township 100 Gettysburg Pike Mechanicsburg, P A 17055 School District: Mechanicsburg Area School District 500 South Broad Street Mechanicsburg, P A 17050' CIVIL ACTION - LAW Tax Parcel No. 42-10-0256-001 ANSWER AND NOW, comes Cumberland County Board of Assessment Appeals, Respondent, and Cumberland County by and through Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer, of which the following is a statement: 1. Admitted. 2. Admitted. 3. Admitted Smith Land & Improvement Corp. Assessment Appeal Page 1 of3 4. Admitted. 5. Admitted. By way of further Answer, the within appeal being to the Court of Common Pleas, the appeal is de novo and the value established by the Board is not the assessment appealed, but rather the assessment appealed is the $1,906,660 originally established as part of the countywide reassessment process. 6. Denied. The averments of this paragraph, and each of its sub-paragraphs, set forth conclusions of law to which no responsive pleading is required. 7. Admitted. By way of further Answer, the predetermined ratio applicable to the 2004 countywide reassessment is 100% of 2004 market value. A common level ratio has not yet been published reflecting the implementation of the 2004 countywide reassessment. 8. Admitted. WHEREFORE, Cumberland County Board of Assessment Appeals, and County of Cumberland, prays Your Honorable Court for an Order setting the market value of the subject parcel at $1,906,660.00 or such greater amount as the Court may deem just and proper. Dated: /~~~ 07.-) .2~p;/ Respectfully submitted, ~L---:- By ~t;..~:;;;C, ~ ~ Stephen D. Tiley, Esquire Attorney for Respondent 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.JD.#32318 Smith Land & Improvement Corp. Assessment Appeal Page 2 of 3 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 II \ fJlbi Smith Land & Improvement Corp. Assessment Appeal Page 3 of 3 Stephen D. Tiley, Esquire Frey and Tiley Attorneys for Respondent Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No. 32318 Td.: 717-243-5838 Fax: 717-243-644 INRE: SMITH LAND & IMPROVEMENT CORPORATION, Petitioner v. CUMrnERLANDCOUNTYBOARD OF ASSESSMENT APPEALS, Respondent County: Cumberland County One Courthouse Square Carlisle, P A 17013 Municipality: Upper Allen Township 100 Gettysburg Pike Mechanicsburg, P A 17055 School District: Mechanicsburg Area School District 500 South Broad Street Mechanicsburg, P A 17050' Tax Parcel No. 42-10-0256-001 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2004-5087 CIVIL CIVIL ACTION - LAW CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: John M. Coles, Esquire Attorney for Petitioner Rhoades & Sinon, LLP P.O. Box 1146 Harrisburg, P A 17108-1146 Certificate of Service - Smith Land & Improvement Corp. Donna S. Weldon, Esquire Solicitor for Mechanicsburg Area School District 500 South Broad Street Mechanicsburg, PA 17050 Page Iof2 William E. Miller, Jr., Esquire Solicitor for Upper Allen Township 100 Gettysburg Pike Mechanicsburg, P A 17055 Date: ~/l~~ oZ~ ~E).y ~ ..({J t-Z~ Stephen D. Tiley, Esquire Assistant Cumbo Co. Solicitor 5 S. Hanover Street Carlisle, P A 17013 (717) 243-5838 Attorney I.D.#32318 Certificate of Service - Smith Land & Improvement Corp. Page 2 of2 0 l"-..) 0 c,., c: c:-.> ,'1 5: ..::- Z -l vlJ_" X::o n'lr-: 0 "', -:7 "~.. ...:;; L_ ~.'_ -om --, f- N (j;)~" -o~ -~ "':, W Q, r':-'I' :::.::lgf, ..>'""~ .... ~ -0 i 5 :'1:) ;s;: C) :Jr. .",\) ""-. ( . (':JiM )>c <..) --\ Z ~ =< 0 ~'^::': U1 -.. IN RE: SMITH LAND & IMPROVEMENT CORPORATION, Petitioner v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent County: Cumberland County One Courthouse Square Carlisle, PA 17013 Municipality: Upper Allen Township 100 Gettysburg Pike Mechanicsburg, PA 17055 School District: Mechanicsburg Area School District 500 South Broad Street Mechanicsburg, PA 17055 Tax Parcel Number 42-10-0256-001 : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA No. 04-5087 CIVIL ACTION - LAW PRAECIPE TO ENTER APPEARANCE TO THE PROTHONOTARY: Please enter our appearance for the municipality, Upper Allen Township, in the above captioned matter. Respectfully Submitted, ~~ William E. Miller, Jr, Esquire Attorney 1 D Number 07220 Alicia S. Miller, Esquire Attorney ID Number 82099 Miller & Associates, PC 1822 Market Street Camp Hill, PA 17011-4824 (717) 737 -9210 Date: 23 November 2004 c. ~~ .. ,- , r-~ '" ~~i ~~; .,.._.~ ::.:( n ~~ ru l; I ';;:5 C, .J::'" :;r.: o ...::::. o -n ~-r, r-nr=: -l? '23 -0 l- Oe --, -'Ii :c -ri Qo '(:5 rn ..,,\ "T;'" ~ f',) 1..0 -0 -:,'" -"'. N .. o INRE: SMITH LAND & IMPROVEMENT: CORPORATION, Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW vs. 04-5087 CIVIL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent IN RE: PETITION FOR REVIEW OF REAL ESTATE ASSESSMENT ORDER AND NOW, this 31" day of January, 2005, at the requesl of counsel for the parties, hearing in Ihe above captioned matter set for February 4, 2005, is continued generally. BY THE COURT, .-16hn M. Coles, Esquire For the Petitioner .srephen Tiley, Esquire For the Respondent ~Iliam E. Miller, Jr., Esquire For Upper Allen Township K,-:{jfH,/i;J I Donna S. Weldon, Solicitor fior Mechanicsburg Area School District > 1~~.J- ~ O:J---():;i..-O:5 :rlm CF 2DDS Ji:N 31 r;. "..''''' j; -.;. (~D . . INRE: SMITH LAND & IMPROVEMENT CORPORATION, Petitioner v. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent NO. 2004-5087 CIVIL v. CIVIL ACTION - LAW UPPER ALLEN TOWNSHIP, Intervenor Tax Parcel No. 42-10-0256-001 ORDER AND NOW, this 2. 'f" day of February, 2005, upon consideration of the within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the total market value of the subject property (tax parcel number 42-10-0256-001) as of the date applicable to this proceeding, is $375,000.00. As a result of the year 2004 Countywide reassessment, effective January 1,2005, the common level ratio is not applicable to said assessment, which shall be fixed at the new predetermined rate of 100% of year 2004 value. The total assessment of the property for tax years beginning on and after January 1,2005, and thereafter until changed as provided by law, shall be $375,000.00. The Cumberland County Assessment Office shall allocate said total assessment between land and improvements as provided by law, and by the procedures of the Cumberland County Assessment Office. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment. BY THE COURT ~ ~,O.? r;:r o By: J. Stephen D. Tiley, Esquire Frey and Tiley Attorneys for Respondent Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No. 32318 Tel.: 717-243-5838 Fax.: 717-243-6441 INRE: SMITH LAND & IMPROVEMENT CORPORATION, Petitioner v. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent v. UPPER ALLEN TOWNSHIP, Intervenor NO. 2004-5087 CIVIL CIVIL ACTION - LAW Tax Parcel No. 42-10-0256-001 STIPULATION AND .JOINT MOTION FOR AGREED ORDER AND NOW, this Oly day of February, 2005, it is hereby agreed and stipulated between Petitioner, Smith Land & Improvement Corporation, by its attorney, John M. Coles, Esquire; and Respondent Cumberland County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Intervenor, Upper Allen Township, by it attorney, William E. Miller, Jr., Esquire and Interested Party, Mechanicsburg Area School District, by its attorney, Donna S. Weldon, Esquire, and is as follows: I. Petitioner filed a Petition for Review of Real Estate Assessment on October 8, 2004, to which an Order was entered on October 29,2004 fixing a Hearing date of February 4, 2005. The parties requested that the case be continued generally pending settlement negotiations. The parties have now settled this case. Stipulation and Joint Motion For Agreed Order Smith Land & Improvement Corporation vs. Cumbo Co. Board of Assessment Appeals page lof4 2. This assessment appeal relates to the value of the subject property as a result of the year 2004 Cumberland County, countywide, reassessment, effective for assessments beginning on and after January I, 2005. 3. The property which is the subject of this appeal is Cumberland County Assessment Parcel No. 42-10-0256-001 and is a tract of vacant land situate in Upper Allen Township, Cumberland County, Pennsylvania. 4. The parties stipulate that the total fair market value of the subject property as of the date of the original Petition to the Cumberland County Board of Assessment Appeals is $375,000.00. 5. As a result of the year 2004 Cumberland County Countywide reassessment, the predetermined ratio is now 100% of the year 2004 value. The common level ratio is inapplicable because it does not vary by more than 15% of the previous predetermined ratio, and as it has not been published yet for the 2004 reassessment. Therefore, the assessment shall be fixed as of January 1,2005 at $375,000.00. 6. The Cumberland County Assessment Office shall allocate the total assessmenl between land and improvements as provided by law and the procedures of the Cumberland County Assessment Office. 7. The $375,000.00 assessment shall be effective for tax years beginning on and after January I, 2005 and shall remain unchanged unless and until changed as otherwise provided by law, and shall be implemented beginning with the 2005 county and municipal taxes and beginning with the 2005-06 school real estate taxes. 8. The Cumberland County Assessment Office shall promptly nolify that appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make any appropriate refunds. Stipulation and Joint Motion For Agreed Order Smith Land & Improvement Corporation vs. Cumbo Co. Board of Assessment Appeals page20f4 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. Respectfully Submitted, PETITIONER, SMITH LAND & IMP MENT CORPORATION ~ I J.J-/c:) n M. 0 es, E tre RHODES & SINON, L.L.P. P.O. Box 1146 1 South Market Square, 12th Floor Harrisburg, PA 17108-1146 Attorney for Petitioner B RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS ~) ~.2dJr- BY ~ileytq:Z 0 Assistant Cumberland County Solicitor for Tax Matters Attorney for Respondent 5 South Hanover Street Carlisle, P A 17013 tel #(717) 243-5838 Stipulation and Joint Motion For Agreed Order Smith Land & Improvement Corporation vs. Cumbo Co. Board of Assessment Appeals page 3 of4 . INTERVENOR, UPPER ALLEN TOWNSHIP BY~ William E. Miller, JI. squire MILLER & ASS IATES, PC 1822 Market Street Camp Hill, PA 17011 Attorney for Intervenor INTERESTED PARTY, MECHANICS BURG SCHOOL DISTRICT BY: ~~~/ Donna S. Weldon, Esquire KEEFER WOOD ALLEN & RAHAL,L.L.P. 210 Walnut Street Harrisburg, PA 17101 Attorney for Mechanicsburg School District Stipulation and Joint Motion For Agreed Order Smith Land & Improvement Corporation vs. Cumbo Co. Board of Assessment Appeals page 4 014