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Home My WebLink About12-4007Bert M. Goodman I.D. No. 21559 McNees Wallace & Nurick LLC 100 Pine Street - P.O. Box 1166 Harrisburg, PA 17108-1166 610-240-0345 baoodman(a,mwn.com i 6 Attorney for Appellant "SYLVANIA IN RE: APPEAL OF S&S REAL ESTATE : IN THE COURT OF COMMON PLEAS DEVELOPMENT COMPANY, LP : CUMBERLAND COUNTY, PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY : BOARD OF ASSESSMENT APPEALS : CIVIL ACTION - LAW MUNICIPALITY: LOWER ALLEN TWP. I p?- ASSESSMENT FOR THE TAX YEAR 2012 :NO. AND 2013 PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellant, S&S Real Estate Development Company, LP, by its attorney, Bert M. Goodman, files this Petition for Appeal from the decision of the Cumberland County Board of Assessment Appeals based upon the following statement of facts: 1. Appellant is S&S Real Estate Development Company located at 4900 Ritter Road, Mechanicsburg, Pennsylvania. 2. Appellee is the Board of Assessment Appeals of Cumberland County. Interested parties are the Board of Commissioners of Cumberland County, Lower Allen Township and the West Shore School District. 4. The Appellant, S&S Real Estate Development Company, LP is the owner of a property located at 4900 Ritter Road, South Allen Township, Cumberland County, Pennsylvania known as Cumberland County Tax Parcel Number: 13-10-0256-002B. a ?-? a1313? 5. The Appellant filed an appeal from the assessment in the amount of $5,500,000 on its property located at 4900 Ritter Road, Lower Allen Township, Cumberland County, Pennsylvania for tax year 2012 and for tax year 2013 which has been incorporated herein by operation of law. 6. On June 14, 2012, the Cumberland County Board of Assessment Appeals mailed notice of its decision in which it denied any reduction in the assessment on the property for tax years 2012 and 2013. Attached herewith is a copy of the decision which is marked Exhibit "A" and incorporated herein by reference. 7. The decision of the Cumberland County Board of Assessment Appeals was in error and an abuse of discretion for the following reasons: a. The assessment on Appellant's property is substantially higher than assessments of comparable properties in the neighborhood and the taxing district. b. The assessment is based upon an erroneous determination of fair market value, particularly as it concerns Appellant's property. C. The value determination by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause of the 14th Amendment of the United States Constitution. d. The impact of the assessment bears unequally on the Appellant when compared to assessments of properties of the same class. e. When related to assessments of similarly situated property owners, the assessment of the property of the Appellant 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 Pennsylvania Statutory and Constitutional Law. h. The assessment is based in whole or in part upon an appraisal that does not represent the actual value of the said property. The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied throughout the taxing authority. j. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market values of the properties as multiplied by the state mandated ratio as 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, the Appellant requests this Honorable Court to reverse the decisions of the Cumberland County Board of Assessment Appeals, reduce the assessments and thereafter make all necessary orders and decrees to effectuate said decision. Date: June 22, 2012 McNEES WALLACE & NURICK LLC By: Bert M. Goodman Attorney I.D. 21559 100 Pine Street - P.O. Box 1166 Harrisburg, PA 17108-1166 Phone: 610-240-0345 bgoodmangmwn.com Attorneys for Appellant VERIFICATION Bert M. Goodman, the Attorney for the Appellant is authorized to make this verification on behalf of S&S Real Estate Development Company, LP and verifies that the statements made in the attached Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals are true and correct. He understands that false statements made herein are made subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. Dated: June 22, 2012 Bert M. Goodman REASON FOR CHANGE: 04 APPEAL BOARD DECISION (DENIED - NO CHANGE) .......... FUTURE TAX BILLING BASIS MARKET-BASED ASSESSMENT EFFECTIVE: 01/01/2013 for County/Munic 07/01/2013 for School. . , r <F 1 * p...: . ia7 W i FUTURE TAX BILLING BASIS _ .._. ....... .w....... _ ... ? _.__.._ W ASSESSMENT - - OLD 3 NEW TAX STATUS Taxable 5,500,304 C&G STATUS Taxable Taxable i 13-10-0256-002B EFFECTIVE- 41/01/2013 for County/Manic 07/01/2413 for School PROPERTY DESCRIPTION .......... ..._ MARKET-BASED ASSESSMENT CLEAN AND GREEN _ (C&G) ASSESSMENT IN RE: APPEAL OF S&S REAL ESTATE DEVELOPMENT COMPANY, LP APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MUNICIPALITY: LOWER ALLEN TWP. : ASSESSMENT FOR THE TAX YEAR : 2012 AND 2013 : 12-4007 CIVIL TERM ORDER OF COURT AND NOW, this day of July, 2012, a hearing on the within Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals, shall commence at 1:30 p.m., Thursday, September 13, 2012, in Courtroom Number 1, Cumberland County Courthouse, Carlisle, Pennsylvania. By the Court, Albert H. Masland, Bert M. Goodman, Esquire Cumberland County Board of Assessment Appeals -? Lower Allen Township r ,l West Shore School District :saa LC'P' e5 ym %i( 7/?r 4t FILED-OFFICE Bert M. Goodman Jr THE PRO HONOTAR Attorney for Appellant I.D. No. 21559 ppV McNees Wallace & NurickZJ UL I i AN 11: 48 100 Pine Street - P.O. Box4ftERLAND COUNTY Harrisburg, PA 17108-1166 PENNSYLVANIA 610-240-0345 bgoodman(i?mwn.com IN RE: APPEAL OF S&S REAL ESTATE : IN THE COURT OF COMMON DEVELOPMENT COMPANY, LP : CUMBERLAND COUNTY, PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY : BOARD OF ASSESSMENT APPEALS : CIVIL ACTION - LAW MUNICIPALITY: LOWER ALLEN TWP. ASSESSMENT FOR THE TAX YEAR 2012 : NO. 12-4007 Civil Term AND 2013 PRAECIPE TO WITHDRAW APPEAL To The Prothonotary: COH ? 0 Please withdrawn the appeal filed on June 26, 2012 by Appellant, S&S Real Estate Development Company, LP in the above captioned case. McNEES WALLACE & NURICK LLC Date: July 10, 2012 By: Bert M. Goodman Attorney I.D. 21559 100 Pine Street - P.O. Box 1166 Harrisburg, PA 17108-1166 Phone: 610-240-0345 bgoodmangmwn.com Attorneys for Appellant CERTIFICATE OF SERVICE The undersigned hereby certifies on this day that a true and correct copy of the attache document was served by first-class United States mail, postage prepaid, addressed as follows: Cumberland County Board of Assessment Appeals Cumberland County Commissioners Cumberland County Courthouse Cumberland County Courthouse 1 Courthouse Square 1 Courthouse Square, Room 200 Carlisle, PA 17013 Carlisle, PA 17013 Lower Allen Township West Shore School District Municipal Services Center 507 Fishing Creek Roadl 2233 Gettysburg Road P.O. Box 803 Camp Hill, PA 17011 New Cumberland, PA 17070-0803 Honorable Albert H. Masland Cumberland County Courthouse 1 Courthouse Square, Room 200 Carlisle, PA 17013 Date: July 10, 2012