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Home My WebLink About12-4407Stephen D. Tiley, Esquire Frey and Tiley Attorneys for the Petitioner 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No. 32318 Tel.: 717-243-5838 Fax.: 717-243-6441 IN RE: ROBERT G. FREY and STEPHEN D. TILEY Petitioners V. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CUMBERLAND COUNTY BOARD BOARD OF ASSESSMENT APPEALS, : NO. 2011.- 41416 : CIVIL ACTION - LAW Respondents Parcel Nos.: 40-09-0531-035 through 079 PETITION FOR REVIEW OF REAL ESTATE ASSESSMENT TO THE HONORABLE, THE JUDGES OF SAID COURT: =M =70 a-, a P ° 1. Your Petitioners are Stephen D. Tiley and Robert G. Frey, adult individuals having a business address of 5 South Hanover Street, Carlisle, Cumberland County, Pennsylvania. (hereinafter the "Petitioners") 2. (a) Respondent Cumberland County Board of Assessment Appeals, is a Board of Assessment Appeals created pursuant to The Consolidated County Assessment Law (72 Pa. C.S. §8801, et. seq.) and specifically Section 8851 of said Law, having an address of c/o Assessment Office, One South Hanover Street, Carlisle, PA 17013. (Hereinafter the "Board.") (b) Interested party Cumberland County is a taxing body of One South Hanover Street, Carlisle, PA 17013. (c) Interested party South Middleton Township, is a taxing body of 520 Park Drive, Boiling Springs, PA 17007. Robert G. Frey and Stephen D. Tiley Assessment Appeal Page I of 5 (d) Interested party South Middleton School District is a taxing body of 4 Forge Road, Boiling Springs, PA 17007. 3. Petitioners are the owners of undeveloped building lots and vacant land known as the "Limestone Creek" development. The properties which are the subject of this appeal are certain building lots known as Cumberland County Tax Parcels 40-09-0521-035 through and including -078. In addition, the subject of this appeal is 63.90 acres, more or less, of residual land in the Limestone Creek development. That residential land which is also included in this appeal, is known as Cumberland County Tax Parcel No. 40-09-0527-078. All of the property which is the subject of this appeal is on the east side of South Spring Garden Street, South Middleton Township, Cumberland County, Pennsylvania. The properties are further identified in the table attached hereto as Exhibit "A" and which is incorporated herein by reference thereto as if fully set forth herein. The aforementioned parcel numbers are the Uniform Parcel Identifiers of the lots and tract which are the subject of this appeal. The lots are further identified as the Phase 1 building lots shown on the East side of South Spring Garden Street on the Final Phase 1 Subdivision and Land Development Plan for Limestone Creek filed to Cumberland County Instrument No. 201000524, which Land Development Plan is incorporated herein by reference thereto as if fully set forth herein. The tract is the residual acreage for Phases 2, 3 and 4 as shown on said Subdivision Plan. The said lots and tract as described in this paragraph are referred to herein as the "Property." The Property is unimproved raw land which is benefitted by a recorded Subdivision Plan. 4. As a part of the year 2010 Cumberland Countywide reassessment Petitioners were informed that the assessment of the properties was fixed in the amount shown on Exhibit "A" attached hereto, totaling $2,506,100.00. The assessments being a result of the Cumberland Countywide reassessment, there is no Common Level Ratio for the tax year 2012. The predetermined ratio applicable to the year 2010 reassessment is 100%. Therefore, the assessments Robert G. Frey and Stephen D. Tiley Assessment Appeal Page 2 of 5 imply and aggregate fair market value of $2,506,100.00 for tax year 2012. For tax year 2013 it is anticipated that there will be a Common Level Ratio published by the State Tax Equalization Board which may be applicable to this appeal. 5. On August 31, 2011 Petitioners timely filed assessment appeals with the Board for all of the Properties. This appeal was effective for tax years beginning on and after January 1, 2012. 6. By notices dated June 14, 2012, the Board notified the Petitioners that its appeals were denied. 7. The assessments for the Property as fixed by the Board are excessive, improper, unjust and contrary to law for the following reasons: (a) The assessments are based in whole or in part upon an appraisal or other valuation that does not represent the actual value of the Property. (b) The ratio of assessed value to actual value applied in making the assessments is in excess of the ratio applied by the taxing authority. (c) The assessment of Petitioner's property is substantially higher than assessments of comparable properties in the taxing district. (d) The assessment is based upon an erroneous determination of the fair market value of the property. (e) The assessment bears unequally on the Petitioner when compared to the assessment of properties of the same class. Robert G. Frey and Stephen D. Tiley Assessment Appeal Page 3 of 5 (f) The ratio assessed value to actual value implied in making the assessments of the properties is in excess of the ratio applied in the assessments of similar properties. 8. For year 2012 the assessment is arrived at by use of the Predetermined Ratio as applied to the fair market value of the properties. For tax years beginning on and after January 1, 2013, a Common Level Ratio will be applicable to this appeal and depending on the amount of the Common Level Ratio the assessment of the Properties may be determined by application of that Ratio to the fair market value of the Properties. 9. This appeal is authorized by the said Consolidated County Assessment Law. (53 Pa C.S. §8801, et. seq.) WHEREFORE, your Petitioners request that the Court review and reduce the assessments of the Properties for the 2012 and 2013 tax years and any subsequent years arising so long as this appeal is pending, and to make such other orders and decrees as the Court may deem just and proper. Dated: July /Cf , 2012 Respectfully submitted, n , Robert G. Frey, Esquire, Esq 'r Frey & Tiley - Attorney for Petitioners 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D. No. 46397 Robert G. Frey and Stephen D. Tiley Assessment Appeal Page 4 of 5 VERIFICATION We, Stephen D. Tiley and Robert G. Frey certify that all of the facts set forth in this Petition are true and correct to the best of our knowledge and belief. We further certify that if any of the foregoing statements are willfully incorrect, we are subject to penalties as stated in the Pennsylvania Crimes Code, 18 PA.C.S. 4904, relating to unsworn falsification to authorities. Dated: July 9 , 2012 / IN Robert G. Frey ffi Stephen/D. Tiley Robert G. Frey and Stephen D. Tiley Assessment Appeal Page 5 of 5 LIMESTONE CREEK Map No.: 40-09-0531- LOTS AND RAW LAND: Parcel Plan Size Lot No. Address: Street: Assessment: 035 1 0.43 101 Limestone Creek Road 37,000 036 2 1.68 103 Limestone Creek Road 40,400 037 3 0.86 105 Limestone Creek Road 37,000 038 4 0.56 107 Limestone Creek Road 37,000 039 5 0.35 109 Limestone Creek Road 36,800 040 6 0.26 111 Limestone Creek Road 31,700 041 7 0.23 113 Limestone Creek Road 30,000 042 8 0.21 115 Limestone Creek Road 28,900 043 9 0.21 117 Limestone Creek Road 28,900 044 10 0.21 119 Limestone Creek Road 28,900 045 179 0.37 118 Limestone Creek Road 37,000 046 180 0.32 116 Limestone Creek Road 35,100 047 181 0.32 114 Limestone Creek Road 35,100 048 182 0.35 112 Limestone Creek Road 36,800 049 183 0.36 110 Limestone Creek Road 37,000 050 184 0.88 108 Limestone Creek Road 37,000 051 185 0.89 102 Limestone Creek Road 37,000 052 186 0.40 100 Limestone Creek Road 37,000 053 114 0.31 446 Limestone Creek Road 55,000 054 115 0.24 444 Limestone Creek Road 55,000 055 116 0.28 442 Limestone Creek Road 55,000 056 117 0.39 440 Limestone Creek Road 55,000 057 118 0.48 438 Limestone Creek Road 57,200 058 119 0.25 436 Limestone Creek Road 55,000 059 120 0.27 434 Limestone Creek Road 55,000 060 121 0.37 432 Limestone Creek Road 55,000 061 122 0.37 430 Limestone Creek Road 55,000 062 123 0.38 428 Limestone Creek Road 55,000 063 124 0.55 426 Limestone Creek Road 61,100 064 125 0.60 424 Limestone Creek Road 64,000 065 126 0.87 422 Limestone Creek Road 65,000 066 127 0.63 420 Limestone Creek Road 65,000 067 128 0.30 418 Limestone Creek Road 55,000 068 91 0.42 417 Limestone Creek Road 55,000 069 90 0.34 419 Limestone Creek Road 55,000 070 89 0.30 421 Limestone Creek Road 55,000 071 88 0.29 423 Limestone Creek Road 55,000 072 87 0.29 427 Limestone Creek Road 55,000 073 86 0.28 429 Limestone Creek Road 55,000 074 85 0.28 431 Limestone Creek Road 55,000 075 84 0.30 433 Limestone Creek Road 55,000 076 83 0.44 435 Limestone Creek Road 55,000 077 82 0.35 437 Limestone Creek Road 55,000 078 81 0.35 443 Limestone Creek Road 55,000 Total 18.82 2,095,900 079 63.90 410,200 Total 82.72 2,506,100 Exhibit "A" Stephen D. Tiley, Esquire Frey and Tiley Attorneys for the Petitioner 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No. 32318 Tel.: 717-243-5838 Fax.: 717-243-6441 IN RE: ROBERT G. FREY and IN THE COURT OF COMMON STEPHEN D. TILEY PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Petitioners V. CUMBERLAND COUNTY BOARD BOARD OF ASSESSMENT APPEALS, : NO. 2011- : CIVIL ACTION - LAW Respondents Parcel Nos.: 40-09-0531-035 through 079 CERTIFICATE OF SERVICE I hereby certify that I have served a true and correct copy of the Petition for Review of Real Estate Assessment, in the above captioned matter, by certified, first class, United States mail, postage pre-paid, return receipt requested, upon the following entities; Board of Assessment Appeals Cumberland County Courthouse One South Hanover Street Carlisle, PA 17013 South Middleton Township 520 Park Drive Boiling Springs, PA 17007 Philip H. Spare, Esquire Solicitor for South Middleton School District Stock & Leader 221 W. Philadelphia Street, Suite E-600 York, PA 17401-2994 Date: July 1? , 2012 Cumberland County One South Hanover Street Carlisle, PA 17013 South Middleton School District 4 Forge Road Boiling Springs, PA 17007 Richard P. Mislitsky, Esquire Solicitor for South Middleton Township 1 West High Street Carlisle, PA 17013 Edward L. Schorpp, Esquire Cumberland County Solicitor One South Hanover Street Carlisle, PA 17013 -7 Robert G. Frey, Esquire FREY & TILEY Attorney for Petitioners, (. Frey and Tiley 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 Robert G. Frey & Stephen D. Tiley Assessment Appeal - Certificate of Service Page l of 1 IN RE: ROBERT G. FREY and IN THE COURT OF COMMON PLEAS OF STEPHEN D. TILEY, CUMBERLAND COUNTY, PENNSYLVANIA Petitioners V. CUMBERLAND COUNTY BORD OF ASSESSMENT APPEALS, Respondents Parcel Nos: 40-09-0531-035 through 079 : CIVIL ACTION - LAW : NO. 12-4407 CIVIL TERM IN RE: PETITION FOR REVIEW ORDER OF COURT AND NOW, this 24th day of July, 2012, upon consideration of the Petition Review, a hearing is scheduled for Wednesday, December 19, 2012, at 9:30 a.m., i Courtroom No. 5, Cumberland County Courthouse, Carlisle, Pennsylvania. BY THE COURT, Robert G. Frey, Esq. 5 South Hanover Street Carlisle, PA 17013 Attorney for Petitioners ? Board of Assessment Appeals Cumberland County Courthouse One South Hanover Street Carlisle, PA 17013 Christyle . Peck, J. -t C= _ c-n -w V South Middleton Township 520 Park Drive Boiling Springs, PA 17007 Philip H. Spare, Esq. 221 W. Philadelphia Street Suite E-600 York, PA 17401-2994 Solicitor for South Middleton School District y South Middleton School District 4 Forge Road Boiling Springs, PA 17007 d Richard P. Mislitsky, Esq. 1 West High Street Carlisle, PA 17013 Solicitor for South Middleton Township ? Edward L. Schorpp,Esq. Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Solicitor for Cumberland County :rc 6p; e,5 ,'??d 7/;Z?/j2 IN RE: ROBERT G. FREY and ; STEPHEN D. TILEY Petitioners v. CUMBERLAND COUNTY BOARD BOARD OF ASSESSMENT APPEALS, Respondents Parcel Nos.: 40-09-0531-035 through 079 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2012-4407- CIVILACTION -LAW PRAECIPE TO DISCONTINUE 'T'O THE PROTHONOTARY: Please mark the above-captioned. matter discontinued. Dated: ~ i _ ~ ' ~~ 3 ~ ~'~" °~ '~ m~ ---~ 2~ ~ ~-7~ i'~ ~ - r -ty ,~ i,, ~, ~ E o r-- a~ rn ~ ~t --rte ~C ~ ~' ' ?7 Respectfully submitted, R 1 i By .. -- ~. Robert G. Frey, Esquire ~, 5 South Hanover Street r , ~t Carlisle, PA 17013 ,~` (717) 243-5838 Supreme Court~.D.#46397 And By ~~'Z- ~.~~ . ---~ Stephen D."Tile, Esquire 5 South Hanover Street Carlisle, PA 17013 (717} 243-5838 Supreme Court I.D.#32318 i 1 Robert (y Frey and Stephen D. 'Ciley Assessment Appeal Yage 1 of 1 IN RE: ROBERT G. FREY and STEPHEN D. TILEY Petitioners IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA W. CUMBERLAND COUNTY BOARD BOARD OF ASSESSMENT APPEALS, Respondents : Parcel Nos.: 40-09-0531-035 through 079 NO. 2012-4407 CIVIL ACTION -LAW CERTIFICATE OF SERVICE I hereby certify that I have served a true and correct copy of the Praecipe to Discontinue the above captioned matter, by certified, first class, United States mail, postage pre-paid, return receipt requested, upon the following entities; Philip H. Spare, Esquire Solicitor for South Middleton ,School District Stock & Leader 221 W. Philadelphia Street, Suite E-600 fork, PA 17401-2994 F.eith O. Brenneman, Esquire Special Counsel for Board and County Snelbaker & Brenmeman ti'4 West Main Street ~1/lechanicsburg, PA 17055 Date: October _ ~/ , 2012 Richard P. Mislitsky, Esquire, Solicitor for South Middletona Township 1 West High Street Carlisle, PA 17013 Edward L. Schorpp, Esquire Cumberland County Solicitor One South Hanover Street Carlisle, PA 17013 ~!~ ~~ ~ ,. ,~~~ Robert G. Frey, Esquire FREY &TILEY Attorney for Petitioners, Frey and Tiley 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#46397 -~=i. Robert G ]=rey & Stephen D. Tiley Assessment Appeal -Certificate of Service f'a«e 1 of 1