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Home My WebLink About12-5083JEFFREY D . GORDON ~ +w.t» ~"pF~~~~ a~x_ .~ 3~: ~~r~OTf~ONOTAi~'i' I.D. #77895 ARCHER & GREINER, P . C . L~~Z ~~~ ~ ~ ~~ ~U; 22 A Professional Corporation 700 Alexander Park, su~~~~€R&qNa COUNTY Princeton, NJ 08540 tENNSYLVANIA (609) 580-3700 Appeal Of: LEMOYNE LIMITED HARVEST D.B.A. RELATED RETIREMENT RESIDENCE PARTNERSHIP AND MANAGEMENT SUB, LLC, 30LIDAY RETIREMENT AND ENTITITES, Appellant, v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee. PARCEL ADDRESS acid NO. 20 N. 12th Street Lemoyne Borough No. 12-21-0269-019 Mailing Address: c/o Jeffrey D. Gordon, Esq. Archer & Greiner, P.C. 700 Alexander Park, Suite 102 Princeton, NJ 08540 Attorney for: Appellant IN THE COURT OF COMMpN PLEAS CUMBERLAND COUNTY, PENNSYLVA CIVIL ACTION - LAW TAX ASSESSMENT APPEAL . ~V~ DOCKET NO .: l~ PETITION FOR ALLO~iiAtdCE OF APPEAL FR(~I T8E NOTICE OF T8E CtA~SRLAND COUNTY BOARD OF A38E3T APPEALS 1. Appellant, Lemoyne Retirement Residence Limited Partnership and Harvest Management Sub, LLC, d.b.a. Holiday Retirement and related entitites, hereby appeals from the decisi n issued on July 18, 2012, by the Cumberland County Board of Assessment Appeals (the "Board") for the property located at 20 12th Street, Lemoyne Borough, Parcel No. 12-21-0269-019 ("Tax ~ y,~ Q~ ~~3'~SP~ a I e Parcel"), a copy of this decision being attached hereto and madela part hereof as Exhibit "A". 2. The Tax Parcel is located in Lemoyne Borough, in the West Shore School District, and in Cumberland County. 3. The Tax Parcel was initially given an assessment of $10,299,100. 4. The Appellant filed with the Board an appeal of the assessed valuation of the Tax Parcel for year 2013. 5. On July 18, 2012, the Board gave notice of its decisi setting the assessment at $10,299,100 on the Tax Parcel. See Exhibit "A". 6. The Appellant is aggrieved and dissatisfied with the aforementioned action of the Board. 7. The Appellant avers that the assessment placed upon t Tax Parcel by the Board is unlawfully excessive, erroneous, discriminatory, improperly determined, based on mistakes of fact and law, does not reflect the fair market value of the parcel, lacks uniformity with respect to other assessed real estate in t County, all (or severally) of which are contrary to the laws and Constitution of the Commonwealth of Pennsylvania. 8. The Appellant avers that the assessment of the Tax Parcel, pursuant to the applicable State Tax Equalization Board common level ratio, is excessive. 2 9. The Appellant avers that the applicable State Tax Equalization Board or common level ratio must be applied to the current market value to arrive at the assessment of the Tax Parcel in conformity with the Uniformity Clause of the Pennsylvania Constitution, taxing statutes enacted by the General Assembly 52 P.S. § 5452.10, and Daugherty v. County of Allegheny, 920 A.2d 9~6 (Pa.Cmwlth. 2007), citing Downingtown Area School District v. Chester County Board of Assessment Appeals, 590 Pa. 459, 913 A.2 194 (2006); Clifton v. Allegheny County, 969 A.2d 1197 (x009). 10. The Appellant avers that the Board's action unfairly singled out Appellant for non-uniform treatment in violation of the Pennsylvania Constitution, Article VIII, Section 1; 53 P.S. ~§ 8842 and 8843; 72 P.S. § 5020-402; and, the Equal Protection and non-discrimination guarantees of the Federal and State Constitutions. 11. This Appeal is filed in accordance with the provisions of the laws of the Commonwealth of Pennsylvania pertaining to t filing of appeals to the Court of Common Pleas from a decision o a Board of Assessment Appeals and, in particular, the provisions of 42 P.S. §§ 5571(b), 5572 and 1 P.S. § 1908; and 53 P.S. §§ 8854, 72 P.S. § 5020-518.2 and 5020-518.1, as applicable, in order that Your Honorable Court may hold a hearing thereon and fix a just and proper assessment in accordance with the provisions of law. 3 12. Appellant is aggrieved by the Board's Decision and se hearing de novo in the Court of Common Pleas, as provided by the laws of the Commonwealth of Pennsylvania. 13. Upon information and belief, a judge has not ruled any other issue in this or any related matter. WHEREFORE, Appellant requests that this Court allow the appeal and make such other orders and decrees as shall b~ just proper. Dated: l ~ ~ ~ J REY ORDON, ESQUIRE A torney for Appellant 4 EXHIBIT "A" Cumberland County Assessment Office Cumberland County Board of Assessment 1~ppeals One Courthouse Square Room 107 George A. DeMartyn Carlisle, PA 17013 Kristin Lehman (717) 240-6350 Lloyd W. Bucher Hours: 8:OOam to 4:30pm Stephen D. Tiley, Assistant SoliciJtor Bonnie M. Mahoney, Chief Assessor) LEMOYNE RETIREMENT RES LP Parcel Identifier: C/O DAVID A. SCHNEIDER 12-21-0269-019. ARCHER & GREINER 700 ALEXANDER PARK SUITE 102 MAILING DATE: JULY 18, 2 12 PRINCETON NJ 08540 APPEAL DEADLINE''.: AUGUST 7, 2012 BOARD OF ASSESSMENT APPEALS DECISION NOTICE - THIS IS NOT 1A TAX BIL This is a notice of a change to the assessed valuation or status of this property. REASON FOR CHANGE: 04 - APPEAL BOARD DECISION (DENIED - NO CHANGE) The Board of Assessment Appeals has issued this decision regarding your tax assess appeal. You may appeal this decision to the Court of Common Pleas by filing the appropriate paperwork with the Prothonotary's office in accordance with local rule court. FUTURE TAX BILLING BASIS OLD NEW ASSESSMENT 10,299,100 10,299,100 TAX STATUS Taxable Taxable C&G STATUS MARKET-BASED ASSESSMENT OLD NEW Land 1,465,600 1,465,600 Improvements 8,833,500 8,833,500 TOTAL 10,299,100 10,299,100 100$ of Market Value at 2010 Base Year Rates. CLEAN AND GREEN (C&G) ASSESSMENT OLD NEW Land N/A N/A Improvements N/A N/A TOTAL ~ N/A N/A Land value based on rates provided by the. State. CHANGE OF TAX BASIS - NET CHANGE COUNTY/MUNIC SCHOOL Land Improvemehts 0 0 0 0 TOTAL ~ 0 0 Effects Future Billing Cycles Only cc: LEMOYNE RETIREMENT RES LP EFFECTIVE: 01/01/2013 for 07/01/2013'' for nt of /Manic PROPERTY DESCRIPTION Munic.a 12 - LEMOYNE BpROUGH School: 9 - WEST SHORE SD Control Number: 12001023 Property Location: 20 N 12TH STREET ROSENE FARM LOT 5 PB 83 PG 123-A Unit/Lot ID: L-0015 Land Size: 6.32 acres Property Type: C5 Commercial - General (Grp 5) Cumberland County Commissioner: Barbara Cross Jim Hertzler Gary Eichelberger Dennis Marion, Chief Clerk [notc_a11L] C C ; VERIFICATION Jeffrey D. Gordon, Esquire states that he is the attor ey filing the foregoing Petition for Allowance of Appeal from he Notice of the Cumberland County Board of Assessment Appeals; t at he makes this Verification as an attorney because the party he represents lacks sufficient knowledge and/or because he as greater personal knowledge, information and belief than that of the party for whom he makes this Verification; and/or because he party for whom he makes this Verification is outside he jurisdiction of the Court and/or Verification of that party can of be obtained within the time allowed for the filing of he pleading; and that he has sufficient knowledge or information nd belief, based upon his investigation of the matters averred or denied in the foregoing document; and that this statement is m de subject to the penalties of 18 Pa.C.S. §4904 relating to unsw rn falsification to authorities. B ~I~~ Y ~FFREY GORDON Dated: /5 ~y s~ss9~~~i 1 t,. L.i.{" V f i 1 L L. JEFFREY D. GORDON ~' ~~~~~ ~'F~O1'NONO`~A~`,' I . D. #77895 2~{1 ~~~ (~} ~M ARCHER & GREINER, P.C. ~ rney for: Appellant A Professional Corporate ~RI.AND COUNTY 700 Alexander Park, Suite ~'~SYLwA~IA Princeton, NJ 08540 (609) 580-3700 LEMOYNE RETIREMENT RESIDENCE LIMITED PARTNERSHIP AND HARVEST MANAGEMENT SUB, LLC, D.B.A. HOLIDAY RETIREMENT AND RELATED ENTITITES, Appellant, IN THE COURT OF COMMpN P CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION ~ . Sod 3 ~-c~~~ ~ NO . ~ a vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee. PARCEL NO. 12-21-0269-019 ENTRY OF APPEARANCE TO THE PROTHONOTARY: Please enter my appearance on behalf of Lemoyne Reitrement Residence Limited Partnership and Harvest Management Sub, LLC, d.b.a. Holiday Retirement and related entitites, Appellant, in the above-captioned matter. LEMOYNE RETTREMENT RESIDENCE LIMITED PARTNERSHIP ANDS HARVES MANAGEMENT SUB, LLC, D.B.A. HOLIDAY RETIREMENT AND RELATED ENTITITES BY: DATE : rrj I Z ~'V",~."' EFFREY D. GORDON, E$Q. LEMOYNIE RETIREMENT RESIDENCE LIMITED' PARTNERSHIP AND HARVEST MANAGEMENT SUB, LLC D.B.A. HOLIDAY RETIREMENT AND RELATED ENTITIES, Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee NO. 12-5083 CIVIL ORDER OF COURT AND NOW, this 21St day of August, 2012, upon consideration of Lemoyne Retirement Limited Partnership and Harvest Management Sub, LLC, d.b.a. Holiday Retirement and related entities appeal from the decision of the Board of Assessment of Appeals of Cumberland County, 11 IS HEREBY ORDERED AND DIRECTED that a hearing on this matter will be held on 1=riday, February 8, 2013, at 9:30 a.m. in Courtroom No. 2 of the Cumberland County Courthouse, Carlisle, Pennsylvania. The Parties shall file a pre-hearing memorandum with the Court on or before January 25, 2013, in the following format: I.' A concise statement of factual issues to be decided at the hearing. R. A list of witnesses the party intends to call at the hearing along with a concise statement of their anticipated testimony. III. A list of all exhibits each party anticipates presenting at hearing. IV. A statement of any legal issues each party anticipates being raised at hearing lalong with copies of any cases which may be relevant to resolution of the stated issue. ?& IT IS HEREBY FURTHER ORDERED AND DIRECTED that either party may request 0 status conference in this matter prior to the hearing in order to discuss any outstanding issues to include the exchange of property value assessments. By the Court, Jeffrey Q. Gordon, Esquire Attorney' for Appellant Stephen] Tiley, Esquire , - For Cumberland County t bas d P,5 Cr' -_ W LEMOYNE RETIREMENT RESIDENCE LIMITED PARTNERSHIP AND HARVEST MANAGEMENT SUB, LLC D.B.A. HOLIDAY RETIREMENT AND RELATED ENTITIES, Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee NO. 12-5()83 CIVIL ORDER OF COURT AND NOW, this 23~d day of October, 2012, due to a conflict with this Court's schedule, the hearing currently scheduled for Friday, February 8, 2013, is rescheduled for Wednesday, February 13, 2013, at 10:30 a.m. in Courtroom No. 2 of the Cumberland County Courthouse, Carlisle, Pennsylvania.. The remainder of the Order dated August 21, 2012, shall remain in full force and effect. /Jeffrey D. Gordon, Esquire Attorney for Appellant ~ Stephen Tiley, Esquire For Cumberland County ~. C? N ^* ~ -v 3 N -"4 ~ ~~ ~ ~ x ~ [ Jl~ N ~~ C~ w " 'c~* <~ ""O ~ t c: ~ -ri y C"') ~ ~ i Or:, 7.> -,.- ~ y.~ --~ ~ ~y ~ :,; bas ~~~;c5 ittc~./~~ /D/~~~/~- ,p.~iG By the Court, 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 APPEAL OF LEMOYNE RETIREMENT RESIDENCE LIMITED PARTNERSHIP , AND HARVEST MANAGEMENT SUB, LLC D/B /A HOLIDAY RETIREMENT AND RELATED ENTITIES Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondents MUNICIPALITY: BOROUGH OF LEMOYNE Parcel No. 12-21-0269-019 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ( in Pi r— r ; C,. NO. 12 -5083 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL PRAECIPE FOR WITHDRAWAL/ENTRY OF APPEARANCE PURSUANT TO PA. RCIV.P.1012(b) c C) Please withdraw my appearance on behalf of the Appellee Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: ,, ,7 / O// Respectfully submitted, By °�,L c� Stephen D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 (717) 243 -5838 Supreme Court I.D. #32318 817569.1 Please enter my appearance on behalf of the Appellee Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: - Respectfully submitted, By 2-7 ( John . French, Esquire Solic for for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, PA 17013 (717) 759 -5297 Supreme Court I.D. # 90788 APPEAL OF LEMOYNE RETIREMENT : IN THE COURT OF COMMON RESIDENCE LIMITED PARTNERSHIP , : PLEAS OF CUMBERLAND AND HARVEST MANAGEMENT SUB, LLC : COUNTY, PENNSYLVANIA D/B /A HOLIDAY RETIREMENT AND RELATED ENTITIES Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, NO. 12 -5083 CIVIL TERM Respondents REAL ESTATE TAX MUNICIPALITY: ASSESSMENT APPEAL BOROUGH OF LEMOYNE Parcel No. 12-21-0269-019 CERTIFICATE OF SERVICE I hereby certify that on May 12, 2014, a true and correct copy of the foregoing Praecipe for Withdrawal /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: Jeffrey D. Gordon, Esquire ARCHER & GREINER, PC Attorney for Petitioner 700 Alexander Park, Suite 102 Princeton, NJ 08540 Michael J. Cassidy, Esquire JOHNSON DUFFIE STEWART & WEIDNER Solicitor for Borough of Lemoyne 301 Market Street, P.O. Box 109 Lemoyne, PA 17043 Philip H. Spare, Esquire STOCK AND LEADER Attorney for West Shore School District 221 W. Philadelphia Street, Suite E -600 York, PA 17401 G. French, Esquire