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HomeMy WebLinkAbout12-5089F~.\FILES\Clitnts\13036 Kasper Robert Jrnny\13036.6 Clean and GreenV 3036.6.pet.appeal Lwpd No V. Otto, Esquire I.D. No. 27763 Seth T. Mosebey, Esquire I.D. No. 203046 MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER MARTSON LAW OFFICES 10 East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Petitioner m~ ~~ f'r} ~~.' ~~: ~. ~=' P.`3 N xa. C rn .c- IN RE: ROBERT J. KASPER and JEANETTE E. KASPER, Petitioners v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, SOUTHAMPTON TOWNSHIP, and SHIPPENSBURG AREA SCHOOL DISTRICT, Respondents, Parcel No. 39-12-0322-026 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PEN1'~iSYLVAN NO. 2012- ~d~ Cam, ~ -T~C/~ CIVIL ACTION -LAW PETITION FOR REVIEW OF BOARD OF ASSESSMENT APPEALS DECISION NOTICE ~- "~'t . -~~ ~- .,d , -, ~~ ~~: t- ~r r I AND NO W, come Robert J. Kasper and Jeanette E. Kasper by and through their undersig ed counsel, Martson Law Offices, and hereby file their Petition for Review of Board of Assessm nt Appeals Decision Notice as follows: 1. Robert J. Kasper and Jeanette E. Kasper ("Petitioners") aze adult individuals resid' g at 954 Eppley Road, Mechanicsburg, Pennsylvania 17055. 2. (a) Respondent Cumberland County Board of Assessment Appeals ("Boazd" is a Boazd of Assessment Appeals having an address of 1 Courthouse Squaze, Room 107, Carli e, Pennsylvania 17013. 0 3. 7~ 't- ~~ ~~ ~ (b) Respondent Cumberland County is a taxing body with an address o~ 1 Courthouse Square, Carlisle, Pennsylvania 17013. (c) Respondent Southampton Township is a taxing body with an address of Airport Road, Shippensburg, Pennsylvania 17257. (d) Respondent Shippensburg Area School District is a taxing body with address of 317 North Morns Street, Shippensburg, PA 17257. 3. Petitioners are the owners of real property located in Southampton T~ Cumberland County, with an address of 437 Walnut Bottom Road, Shippensburg, Pennsylvania "Real Property") an 4. The Real Property is assessed under the provisions of Legislative Act 319, which is commonly referred to as the Clean and Green Act (the "Act"). 5. In 2011, the Shippensburg Borough Authority (the "Authority") approached Petitioners to discuss the acquisition a portion of the Real Property for the purpose of locatin~ a water standpipe to serve industrial and commercial development in the area. 6. The Authority advised Petitioners that the Authority would condemn a portion Real Property if the Petitioners did not agree to sell the portion of the Real Property to the A 7. On or about March 12, 2012, Petitioners conveyed 4.7 acres of the Reeal Propert}} to the Shippensburg Borough Authority (the "Authority"). A true and correct copy of the transferring the 4.7 acres to the Authority is attached hereto and incorporated herein as Exhibit "~1." 8. The Realty Transfer Tax Statement of Value confirms that the conveyance exempt from transfer tax because it was a transfer in lieu of condemnation. 9. On March 28, 2012, the Cumberland County Assessment Office sent to the Shippensburg Area School District informing the school district that a rollback penalty being imposed against Petitioners. A copy of the March 28, 2012, correspondence is attached he and incorporated herein as Exhibit "B." 10. On March 30, 2012, counsel for the Authority wrote to the Cumberland Assessment advocating for a repeal of the rollback penalty. A copy of the Mauch 30, 20 2, correspondence is attached hereto and incorporated herein as Exhibit "C." 11. After review of the situation with its Solicitor, the Cumberland County Office wrote to the Shippensburg Area School District on April 25, 2012, notifying the district that the rollback penalty was being voided. A copy of the Apri125, 2012, correspc is attached hereto and incorporated herein as Exhibit "D." 12. On May 18, 2012, counsel for the school district appealed the repeal of the penalty. 13. Following an appeal hearing on July 17, 2012, the Board of Assessment issued a Decision Notice reinstating the rollback penalty. A copy of the Decision Notice is hereto and incorporated herein as Exhibit "E." 14. Petitioners now appeal the reinstatement of the rollback taxes. 15. Under the Act, Petitioners' conveyance constituted asplit-off which triggered imposition of rollback taxes on the entirety of the Real Property. 16. The Act, however, contains an exception to the rollback penalty whin the split occurs as a result of condemnation. 17. Regulation 137b.86 of the Clean and Green Regulations treats a deed in lieu of condemnation the same as a declaration of taking, and therefore, excepts the conveyance from rollback penalties of the Act. 18. Because the conveyance at issue in this case was made in lieu of should be excepted from rollback taxes under the Act and applicable regulations. 19. This appeal is authorized by Section 8854 of the Consolidated County Law (53 P.S. § 8801 et seq.). WHEREFORE, Robert J. Kasper and Jeanette E. Kasper respectfully request'that this reverse the decision of the Board of Assessment Appeals of Cumberland County and rescind rollback taxes assessed against the Petitioners, and make such other orders and decrees as the may deem just and proper. By: Date: August ~ ~, 2012 MARTSON LAW OFFICES ~~ No V. Otto, Esquire I.D. No. 27763 Seth T. Mosebey, Esquire I.D. No. 203046 10 East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Petitioners it EXHIBIT "A" ... RECORDATION REQUESTED BY: ` Forest N. Myers Law Office Forest Myers 137 Park Pl W Shippensburg PA 17257 /~ WHEN RECORDED MAIL TO: 2j Forest N, Myers Law Office Forest Myers 137 Park Pl W Shippensburg PA 17257 i~ TAX PARCEL NO(s): 00 5M ~ 39-120 22-o3t Ob~2 SEND TAX NOTICES T0: Shippensburg Borough Authority 111 N Fayette St Shippensburg PA 17257 THIS DEED MADE this 12"' day of MARCH in the year 2012. BETVYEEN ROBERT J. Ki4Stta'ER and JEAhIETTE E. KA$PER, husband wlfie, of AAechanicsburg,pennsyivania, Grantors, ANt3_;PP~~RG BCIR - GH AI~T~4 a Penns Municipality Authority, having its oflRc~s at 111 North Fayette Shippensburg, Pennsylvania, Grantee. WtTNESSETH that in consideration of the sum of FORTY THOUSAND SEMEN HUNDRE DOLLARS ($40,700.00), in hand paid, the receipt whereof is hereby acknowledged, ti said Grantors do grant and convey in fee simple to said Grantee, its successors ai assigns, ALL THAT CERTAIN TRACT or parcel of land situate in Southampton Township, Cumberland County, Pennsylvania, being Lot No. 2 on Subdivision Plan for Kasper Trail Lot No. 2 for the Shippensburg Borough Authority, said Plan being recorded in the Office of Recorder of Deeds of Cumberland County, Pennsylvania, to Instrument No. 2012-07245, and being more fully bounded and described as follows: BEGINNING at a point in the venter of Pennsylvania Route 174 (Walnut Bottom Road), said point being 1,000 feet fnxn the centerline of Goodhart Road, at comer of lands now or formerly of the ALBM Family Limited Partnership; THENCE by said lands of ALBM Family Limited Partnership, through an iron pin 28.22 feet from the point of Beginning, North 35 degn:es 19 minutes 09 Law Ofrfca Forest N Mrsrs 137 Park Place West, Sl~ppsnsbiup, Peruisylvsnfa 17257 717532.9046 `»z-•:errt•.sharedipclawd-11d3ta`.pclawdocs`.Ac~ivei5h'pp?nsbur;•15di1T;rk Site; I;ASPEP-10.91.015%:Deed - Kac~ers to SD/;.dnc second West, 463.15 feet to an iron pin to be set in line of lands and comer of other lands now or formerly of Robert Kasper, THENCE by lands of Kasper, the following courses and distances: North 54 degrees 40 minutes 51 seconds East, 400.00 feet; South 35 degrees 19 minutes 35 seconds East, 319.46 feet; South 14 degrees 10 minutes 19 seconds West, 124.01 feet; South 54 degrees 40 minutes 25 seconds West, 79.16 feet; South 05 degrees 26 minutes 36 seconds East, through an iron pin 24.7 feet from the centerline of Walnut Bottom Road, 167.61 feet; to a point in the centerline of Walnut Bottom Road,; THENCE with the centerline of 1NaMut Bottom Road, South 84 degrees 33 minutes 24 seconds West, 165.04 felt to a point in the center of Walnut Bottom Road, the place of BEGINNING. CONTAINING 4.07 ACRES, per said Subd'nrision Plan. BEING a part of the same {ands which Robert J. Kasper, by his Deed dated July 25, 2002 and recorded July 30, 2002, in Deed Book 252, Page 4517, grantees and conveyed to Robert Kasper and Jeanette Kasper, his wife, Grantors herein. AND the said Grantors will warrant specially the property hereby conveyed. IN WITNESS WHEREOF, the said Grantors have hereunto set their hands and seals day and year first above written. WITNESS: ~•~ev R08ERT J G48PE E. [KASPER Page 2 of 3 `lsesveritshared'~pclawd-t`.dat.3lpclavrclacs~.hctveuh~ppessb~rg•15f1T~Tark Sitz; 4U~.5PER-10-91.OZ5~tiDeed - Kas~r-r; to SGn.drx ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF FRANKLIN SS On this 12~' day of MARCH, 2012, before me, a Notary Public, the undersig officer, personally appeared ROBERT J. KASI~R and JEANETTE E. KASP~L, host and wife, known to me (or satisfactorily proven) to be the persons whose names subscribed to the within instrument, and acknowledged the foregoing to be 1~heir act deed and desired the same to be recorded as such. WITNESS my hand and official seal, the day and year aforesaid. ~~ Notary P NoTUODU. sir. FOREST N MYERS StSPPEM6QtM6 8OR0.. FRAN~LIN cNTY Ml- C ExpNwt the,t9, 2019 I certify that the precise residence and Post Office address of the Gr~rntees is: 111 North Fay~tta Sunset Shtpper-sburg PA 1 T25T Attomey To~Grantees Page 3 of 3 3EV-183 Dc (oq-io) RECORDER'S USE oN ~Y REALTY TRANSFER TAX State Tax Pald p+etuiSylvarna +ear of nevetxie STATEMENT` 01= VALUE oeNwn Bweau of Indirrdwl Taxes .p~,peAi~~nber PO BoXz>IIO603 Harrfsbxg, PA iTia~o6o3 See reverse for instructions. Date Recorded Complete each section and file in dupikate with Recorder of Deeds when (1} the full value/consideration is net set forth in the d, {2) the deed Is without consid~ttk~n or by gift, yr (3) a tax exemptbn is daimed. A Statement of Value is not required if the transfer is w Ily exempt from tax based on fanrity relationship ~ pubAc utility easement. If mare space is needed, attach addldonal sheets. A. CORR~PONDL~+iT - AU es m be diretta~d to the foltowin n: Name Telephone Ntbnber: Forest N Myers (717} 532-91046 State ZI Code Mailing Address Qty 137 Park Place VVEst Shi sbu PA 1 57 B. TRANSRER DATA C. Date of of Document oar ti~ 2 Grantor(s)/Lessor(s) Grantee(s)/lessee(s) Robert J Kasper and Jeanette Kasper Shippensburg Borough Authority Mailing Address Mailing Address Eppley Drive 111 North F efts Street code ~ty ~~ up Code ~, Staff Mec~anicsbu PA 17055 Shippensburg Q PA 1 257 D. REAL ESTATE LIDCATION Street Address City, Township, Borough Walnut Bottom Road Southampton Townshi County School District Tax Paroel Number Cumberland S ' nsbu Area SD P/O 3&12-0 -026 E. VALUATION BATA -WAS C'tl~l PART OF AN A€,wS~G OR 'fltiN? Y N 1. Actual Cash Consideration 2. Other Consideration 3.7btal Consideration 40,700.00 ~' " ~'7~'~ 4. County.Assessed Value 5. Common Level Ratio factor 6. fair Market Value X F. EXEMIPTIOM pATA la. Amount of Exemption Claimed ib. Penerttage of Grantor`s Interest in Rea! Estate ic, Percentage ~ Grantor's Inte Conveyed ~ oo.ao 100 Check Appropriate Box Below for Exemption Ctaim®d. ^ Will or intestate succession. Name Decedent) Estate e u r ^ Transfer to a trust. (Attach complete copy of trust agreement identifying ail beneficiaries.} Date of transfer into the trust ^ Transfer from a trust . If trust was amended attach a copy of original and amen us . ^ Transfer between principal and agent straw party. {Attach complete copy of agency%straw party agree ent.} ® Transfers to the commonwealth, the U.S. and tnstrumentaUties by gift, dedication, condemnation or In ieu of con- demnation. (If condemnation or in lieu of condemnation, attach copy of resolution.) ^ Transfer from mortgagor to a holder of a mortgage in default. (Attach copy of mortgage and nottr/assf nment.} ^ Corrective or confirmatory deed. {Attach camptete copy of the deed to be corrected or confirmed.) ^ Statutory corporate cansoifdation, merger or division. (Attach copy of articles.} ^ Other (Please explain exemption claimed.} Under p.nailttes of taw, I decian that I have examined d>tis statameet, Intruding acxornpanlrMg infonrnati n, and to the best of nn- kno alnd belief, lit is true, corr~ and compfeta. Signature of Correspondent or Respons~te Party Date 0 13/12 FAILURE. TO COMPLETE THIS FORM PR Y OR ATTACH REQUESTED DOCUMENTATION MAY RE lT IN THE RECBRDER#°S REFUSAL TO RECORD THE DEED. ROBERT P. ZIEGLER RECORDER OF DEEDS CUMBERLAND COUNTY 1 COURTHOUSE SQUARE CARLISLE, PA 17013 717-240-6370 Inatromeat Number - 201207420 Recordei On 3/14rZ012 At 9:31:52 AM * Iuatrament Type -DEED Invoice Member -1038&9 User ID - SW * Grantor - KAS~'ER, itOBERT J * Grantee _ ~~PB'NBBICTRG BOROUGH AUTHORITY * Customer - FOREST N MYERS * ~s ST11TE 11RIT T71E $0.50 STATE JCS/7-CCE$S TO $23.50 JUSTICE RECORDZtiG Fa83 - $12.50 RECORDER 08 DEBDS PARdCBL CER?IFICATION $10.00 was A8'l~ORD71BL8 S~TSING $11.50 c aRCSlvas ~ $a.oo ROD ARCSIV'RS PEE $3.00 sBIPPRlisB~fR~6 AREA SCSOOL $0.00 DISTRICT SOUTBA~TON TOUPI~TSHIP $0.00 TOTAL PAID $63.00 :. 3 * Total Pages - 5 Certification Page DO NOT DETACH This page is uow part of this legal documrent. I Certify this to be recorded in Cumberland CoHnty PA dJ'~~~/Q xaconn~t M * - L~foreaation denoted by an aetersk may chea~e ~duriag the vertfiat~on process cod nnay cot be ra8ec/od~ on tMb pale. EXHIBIT "B" BONNIE M. MAHONEY CHIEF ASSESSOR STEPHEN D. TI ASStSSTANT SOLIC ~urtt~er[attb ~Coutttp ~~geg~mettt ®ffice ONE COURTHOUSE SQUARE, CARLISLE, PA 17013 TELEPHONE (717) 240-6350 March 28, 2012 Robert J & Jeanette E Kasper 954 Eppley Road Mechanicsburg, PA 17055 RE: Clean & Grreen Roll-back Tax Amount PARCEL : 3 9-12-03 22-026 Dear Robert J & Jeanette E Kasper, The above referenced parcel has been assessed under the provision of Legislative Act 319 commonly referred to as the Clean & Green Act. Your recent Final Subdivision Plan for Kasper Tract Lot 2, recorded Mazch 12, 2012 has violated the act on this pazcel. You will be receiving a bill directly from Cumberland County Tax Claims. You will also receive a tax bill for the current year from your tax collector. If you have any questions, please feel free to contact our office at 717-240-63 50. Thank You /~~, Bonnie Mahoney, CPE Chief Assessor C: Tax Claims File . EXHIBIT "C" ti L~1I tl~FF~G! ~':~~'~' ~T ~o ~Y]B+g~ 1~7 Pork Plocs W.tt, ahlppanabutp. Pen~sylvbnio 17267 717.832.9040 Fox 71'7.632.8879 MafCh 30, 2412 Imo. 16~/ ChlirtTax ~' Qnt Qom ~q Cet~Nt PA 17013 80af~1 ti!' ~YpetVM~010 Taw- of ~io1Nl~ernplar~ !i• 240 Al~or# #~! 3hippenbbarg PA 1720? RE: KAB~ER, Rc~bett J. Teot Rercel tD too. x-92-4322-028 ~l Q 1.. C' ~~ Ole~rlot 317 N merle 8K Shipp ~A 17257 wNM ~ bah e~ my ~ ebu~p eoroaAh Aulhad4y arn! it d. snd daea~le Kuper. The Pam~s p'anntand and Foto~t Lend Ateee~msnt Ad of 1874, 72 PI.B. 5480.1 et. e~ pt foclhe pre~al s~~tent d d b tee, and imnet ~e~w wood bM'~ P.B. 5+0.3. The land ~ d In ~. The Act pe~vidat ~Irt sn ~Mx mey b ~o aa~rs tx ~n ~1fl~ p trf ~e Io1N air. 1'hs t~iep~s heae ~wrr r.,~o~d~r.~~~~t th. c aid . Tt~e pry ~~~ Bonny f~honey~ Chief Tax Assessor 2 Nlat~ch 30.2012 P ~f Sts~s~, Tam ~ Berton Boyd of Scahoof Directors. nsburg At~ea School D>atrtct Tf~e tlmt the teoass filed ~ ~ thtt r tie ~ f~t~~ ®fli~ a~tivMSyanoe !~ s t~haie ~ P~ ~, ~ It ~ a ' ~~~ 'The w a~ w-~t ~e A~Ntc~ty' '~ neoreii~-~vond~n~bn ~ ~ AuIY~ wl'~tch wed no# hnne of ttte ~ta~s, In ~` men the she ofd 1rr, ~ ~ uss tabs ttueN cfthe acqu~d {se the irepo~,n of a roic tex for the ~ aetwe fc~twt ice. TT ~ a~ ~ ~°' aAd fsnee Oe to a netts~ip~y~ ~ ~e°r ,at a wsyr ~'~ ~ ~ proptren in the fuiur+e. Ptreae amiss tee if ~ ~ ~• f would floe to rnet wlffi Y'~ ~ rtte~e' fte'ther. ----._ w«+~w~~ ,iovrtwr-~ w-~reamo~-o~arnr~ a~adtr~ aMSrdse ~o EXHIBIT "D" 60NNIE M. MAHONEY CHIEF ASSESSOR STEPHEN ~ TILEY ASSISSTANT S UCR~R ~Cum~erianb ~Countp ~ggtggrnent ®ffice ONE COURTHOUSE SQUARE, CARLISLE, PA 17013 April 25, 2012 Shippensburg Area School District Deborah Westover 317 N. Morris Street Shippensburg, PA 17257 RE: Clean & Green Roll-back Voided PARCEL: 3 9-12-0322.026 Kasper, Robert J. & Jeanette E. Dear Ms. Westover, TELEPHONE (717) 240-630 We have reviewed the 4.07 acre split off of the above parcel to Shippensburg Borough Authority with our Solicitor. We have determined that the roll-back previously issued is now void. If you have any questions, please feel free to contact our office at 717-2~!0-6350. Thank you, ~`,~iYt/~a.~.t. Bonnie Mahoney, CPE Chief Assessor C: File EXHIBIT "E" ~~umberland County Assessment Office One Courthouse Square Room 107 Carlisle, PA 17013 (717) 240-6350 Hours: B:00am to 4:30pm Stephen D. Tiley, Assistant Solicitor Bonnie M. Mahoney, Chief Assessor KASPER, ROBERT J & JEANETTE E Parcel Identifier: C/O SHIPPENSBURG SCHOOL DIST. 39-12-0322-026. DEBORAH WESTOVER 317 NORTH MORRIS STREET MAILING DATE: JULY 18, 012 SHIPPENSBURG PA 17257 APPEAL DEADLINE: AUGUST 17, 2012 BOARD OF ASSESSMENT APPEALS DECISION NOTICE - THIS IS NOT A TAX BILL This is a notice of a chance to the assassed valuation nr status ~f. this property. REASON FOR CHANGE: 04 - APPEAL BOARD DECISION (ROLLBACK REINSTATED) The Board of Assessment Appeals has issued this decision regarding your tax asses 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 rul court. FUTURE TAX BILLING BASIS OLD NEW ASSESSMENT 209,300 209,300 TAX STATUS Taxable Taxable C6G STATUS Approved Approved. MARKET-BASED A33ESSMENT OLD NEW Land 680,500 680,500 Improvements 116,500 116,500 TOTAL 797,000 797,000 100 of Market Value at 2010 Base Year Rates. CLEAN AND GREEN (C6G) ASSESSMENT i OLD NEW Land 92,800 92,800 Improvements 116,500 116,500 TOTAL 209,300 209,300 Land value based on rates provided by the State. ADDITIONAL INTERIM - NET CHANGE Seq# 7 ~ COUNTY/MUNIC SCHOOL Land 609,000 N/A iImprovements! 0 N/A TOTAL ' 609,000 N/A Tax bills will be issued shortly. cc: KASPER, ROBERT J & JEANETTE E Cumberland•County Board of Assessment Appeals George A. DeMartyn ', Kristin Lehman Lloyd W. Bucher 'I EFFECTIVE: 01/01/201,2 for 07/01/2013 for nt of /Munic PROPERTY DEl3CRIPTI0N Munic.: 39 - SOUTHAMPTON TOWNS IP School: 7 - SHIPPENSBURG AREA SD Control Number: 39000'401 Property Location: 437 WALNUT BOTTOM ROAD LAND APPROX 113 ACRES Land Size: 108.40 acres Property Type: A Residential (10+ Acres) Cumberland County Commissioner Barbara Cross Jim Hertzler Gary Eichelberqer Dennis Marion, Chief Clerk Is (r,otc_allLl CC v~;x~r•t/a•l~~uN The foregoing Petition is based upon information which has been gathered by our in the preparation of the lawsuit, The language of the document is that of counsel and not c We have read the document and to the extent that it is based upon information which we hay to my counsel, it is true and correctto the best of our knowledge, information and belief. extent that the content of the document is that of counsel, we have relied upon counsel in this verification. This statement and'verfication aze made subject to the penalties of 18 Pa. C.S. relating to unsworn falsification to authorities, which provides that if we make averments, we maybe subject to criminal penalties. Ro ert J. Kaspe ' ~ Je tte E. Kast~er ~/~~ ~ /~ own. given 'o the aking .4904 false CERTIFICATE OF SERVICE I, Mary M. Price, an authorized agent for Martson Law Offices, hereby certify that a copy of the foregoing Petition was served this date by depositing same in the Post Office at Carlisle, PA, class mail, postage prepaid, addressed as follows: David P. Andrews, Esquire Andrews & Beazd 3366 Lynnwood Drive Box 1311 Altoona, PA 16602 Richard L. Webber, Jr., Esquire Weigle & Associates, P.C. 126 East King Street Shippensburg, PA 17257 Forest N. Myers, Esquire 137 Pazk Place West Shippensburg, PA 17257 Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 MARTSON LAW OFFICES By ~' , M Price Ten t High Street Cazlisle, PA 17013 (717) 243-3341 Dated: ~ ~(B/,~ F:\FILES\Clirnts\13036 Kaaper Robert Jrnny\13036.6 Clean rnd GrernU3036.6.pet.appeall.amrnd.wpd No V. Otto, Esquire I.D. No. 27763 Seth T. Mosebey, Esquire LD. No. 203046 MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER MARTSON LAW OFFICES 10 East High Street .Carlisle, PA 17013 (717} 243-3341 Attorneys for Petitioner "~~ ~U-Q~"1' lt. 3 , -r ;~~ 2~<<2 AUG 20 ~~ ~ 2~ ~U ~~.t~ SYL`d~~i~`~ TY IN RE: ROBERT J. KASPER and JEANETTE E. KASPER, Petitioners v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, SOUTHAMPTON TOWNSHIP, and SHIPPENSBURG AREA SCHOOL DISTRICT, Respondents, Parcel No. 39-12-0322-026 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVA~ NO. 2012- S"b CIVIL ACTION -LAW AMENDED PETITION FOR REVIEW OF BOARD OF ASSESSMENT APPEALS DECISION NOTICE AND NOW, come Robert J. Kasper and Jeanette E. Kasper by and through their unc counsel, Martson Law Offices, and hereby file their Petition for Review of Board of As Appeals Decision Notice as follows: 1. Robert J. Kasper and Jeanette E. Kasper ("Petitioners") are adult individuals residi g at 954 Eppley Road, Mechanicsburg, Pennsylvania 17055. 2. (a) Respondent Cumberland County Board of Assessment Appeals ("Board" is a Board of Assessment Appeals having an address of 1 Courthouse Square, Room 107, Carlis e, Pennsylvania 17013. (b) Respondent Cumberland County is a taxing body with an address o 1 Courthouse Square, Carlisle, Pennsylvania 17013. (c) Respondent Southampton Township is a taxing body with an address of Airport Road, Shippensburg, Pennsylvania 17257. (d) Respondent Shippensburg Area School District is a taxing body with address of 317 North Morns Street, Shippensburg, PA 17257. 3. Petitioners are the owners of real property located in Southampton T Cumberland County, with an address of 43? Walnut Bottom Road, Shippensburg, Pennsylvania "Real Property"). 4. The Real Property is assessed under the provisions of Legislative Act 319, which is commonly referred to as the Clean and Green Act (the "Act") 5. In 2011, the Shippensburg Borough Authority (the "Authority") approached t e Petitioners to discuss the acquisition a portion of the Real Property for the purpose of locatin a water standpipe to serve industrial and commercial development in the area. 6. The Authority advised Petitioners that the Authority would condemn a portion of Real Property if the Petitioners did not agree to sell the portion of the Real Property to the Authority. 7. On or about March 12, 2012, Petitioners conveyed 4.7 acres of the Real Property the Shippensburg Borough Authority (the "Authority"). A true and correct copy of the De d transferring the 4.7 acres to the Authority is attached hereto and incorporated herein as Exhibit " " 8. The Realty Transfer Tax Statement of Value confirms that the conveyance exempt from transfer tax because it was a transfer in lieu of condemnation. 9. On March 28, 2012, the Cumberland County Assessment Office sent to the Shippensburg Area School District informing the school district that a rollback penalty being imposed against Petitioners. A copy of the March 28, 2012, correspondence is attached he and incorporated herein as Exhibit "B." 10. On March 30, 2012, counsel for the Authority wrote to the Cumberland Assessment advocating for a repeal of the rollback penalty. A copy of the March 30, 201 correspondence is attached hereto and incorporated herein as Exhibit "C." 11. After review of the situation with its Solicitor, the Cumberland County Office wrote to the Shippensburg Area School District on April 25, 2012, notifying the district that the rollback penalty was being voided. A copy of the April 25, 2012, correspc is attached hereto and incorporated herein as Exhibit "D." 12. On May 18, 2012, counsel for the school district appealed the repeal of the roll penalty. 13. Following an appeal hearing on July 17, 2012, the Board of Assessment issued a Decision Notice reinstating the rollback penalty. A copy of the Decision Notice is hereto and incorporated herein as Exhibit "E." 14. Petitioners now appeal the reinstatement of the rollback taxes. 15. Under the Act, Petitioners' conveyance constituted asplit-off which triggered imposition of rollback taxes on the entirety of the Real Property. 16. The Act, however, contains an exception to the rollback penalty when the occurs as a result of condemnation. 17. Regulation 137b.86 of the Clean and Green Regulations treats a deed in lieu condemnation the same as a declaration of taking, and therefore, excepts the conveyance from rollback penalties of the Act. 18. Because the conveyance at issue in this case was made in lieu of condemnations it should be excepted from rollback taxes under the Act and applicable regulations. 19. This appeal is authorized by Section 8854 of the Consolidated County Law (53 P.S. § 8801 et seq.). 20. No Judge has previously rule on any issue in this matter or in any related matter 21. Opposing counsel was contacted regarding the filing of this Petition, and counsel does not concur with the relief requested herein. WHEREFORE, Robert J. Kasper and Jeanette E. Kasper respectfully request that this reverse the decision of the Board of Assessment Appeals of Cumberland County and rescind rollback taxes assessed against the Petitioners, and make such other orders and decrees as the may deem just and proper. MARTSON LAW OFFICES By: ~~ J~ ~ No .Otto, Esquire I.D. No. 27763 Seth T. Mosebey, Esquire I.D. No. 203046 10 East High Street Carlisle, PA 17013 (717) 243-3341 Date: August 20, 2012 Attorneys for Petitioners vr;tur~i~A~riuN The foregoing Petition is based upon information which has been gathered by ou~ counsel in the preparation of the lawsuit. The language of the document is that of counsel and not ur own. We have read the document and to the extent that it is based upon information which we h ve given to my counsel, it is true and correct to the best of our knowledge, information and belie . To the extent that the content of the document is that of counsel, we have relied upon counsel i making this verification. This statement and verification aze made subject to the penalties of 18 Pa. C.S. Sec~ion 4904 relating to unsworn falsification to authorities, which provides that if we make knowi gly false averments, we may be subject to criminal penalties. L Robert J. Kaspe E. Kasper CERTIFICATE OF SERVICE I, Mary M. Price, an authorized agent for Martson Law Offices, hereby certify that a copy the foregoing Petition was served this date by depositing same in the Post Office at Cazlisle, PA, class mail, postage prepaid, addressed as follows: David P. Andrews, Esquire Andrews & Beard 3366 Lynnwood Drive Box 1311 Altoona, PA 16602 Richazd L. Webber, Jr., Esquire Weigle & Associates, P.C. 126 East King Street Shippensburg, PA 17257 Forest N. Myers, Esquire 137 Park Place West Shippensburg, PA 17257 Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Cazlisle, PA 17013 MARTSON LAW OFFICES By ~~ ~ ~ ` M .Price Ten East High Street Cazlisle, PA 17013 (717) 243-3341 Dated: ~ ~ ~/ (~ Y""+ i") IN THE COURT OF COMMON PLEAS OF ...~~ -.., BLAIR COUNTY, PENNSYLVANIA ~ IN E: ROBERT J. KASPER and JEANETTE E. KASPER, Petitioners vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, SOUTHAMPTON TOWNSHIP, and SHIPPENSBURG AREA SCHOOL DISTRICT, Respondents. Parcel No. 39-12-0322-026 ~~ ~~ va ~ ~' D ~:~ ~, C3 , CIVIL ACTION -LAW <~ ~~ Case No. 2012-5089 Civil ~Q ~~ v ~ 0 _,~" ~; TAX ASSESSMENT APPEAL TYPE OF DOCUMENT: Petition to Intervene and Notice of Appearance Counsel for: SHIPPENSBURG AREA SCHOOL DISTRICT David P. Andrews, Esquire Pa. I.D. No. 25439 Emily L. Bristol, Esquire Pa. I.D. No. 307349 ANDREWS & BEARD 3366 Lynnwood Drive P.O. Box 1311 Altoona, PA 16603-1311 (814) 943-7796 IN THE COURT OF COMMON PLEAS OF BLAIR COUNTY, PENNSYLVANIA IN E: ROBERT J. I<ASPER and CIVIL ACTION -LAW JEANETTE E. 144SPER, Case No. 2012-5089 Civil Petitioners vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, SOUTHAMPTON TOWNSHIP, and SHIPPENSBURG AREA SCHOOL DISTRICT, Respondents PETITION TO INTERVENE The Shippensburg Area School District, Intervener by and through couns I, David P. Andrews, Esquire, and Emily L. Bristol, Esquire, and Andrews & Beard, here y intervenes in the above-captioned matter, and wishes to give notice of their Entry f Appearance. Respectfully submi David P. Andrews, Esquii Pa. I.D. No. 254;; Emily L. Bristol, Esquii Pa. I.D. No. 30734 ANDREWS & BEAR 3366 Lynnwoad Driv P.O. Box 131 Altoona, PA 16603-131 (814) 943-779 FAX - 814-943-051 IN THE COURT OF COMMON PLEAS OF BLAIR COUNTY, PENNSYLVANIA IN E: ROBERT J. KASPER and JEANETTE E. KASPER, Petitioners vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, SOUTHAMPTON TOWNSHIP, and SHIPPENSBURG AREA SCHOOL DISTRICT, Respondents. CIVIL ACTION -LAW Case No. 2012-5089 Civil CERTIFICATE OF SERVICE I, David P. Andrews, Esquire, 3366 Lynnwood Drive, P.O. Box 1311, Altoona, F 16603-1311, hereby certify that a true and correct copy of the foregoing Petition i Intervene and Entry of Appearance has been served on the following parties of recoi by U.S. First Class Mail, postage pre-paid on this 21st day of August, 2012: Seth T. Mosebey, Esquire Martson Law Offices 10 East High Street Carlisle, PA 17013 Richard L. Webber, Jr., Esquire Weigle & Associates, P.C. 126 East King Street Shippensburg, PA 17257-1397 Forest N. Myers, Esquire 137 Park Place West Shippensburg, PA 17257 Stephen D. Tiley, Esquire One Courthouse Square Carlisle, PA 17013 DREWS 8~ B David P. Andrews, Esquir Pa. I.D. No. 2543 Emily L. Bristol, Esquir Pa. I.D. No. 30734 P.O. Box 131 Altoona, PA 16603-131 814-296-7796 /Fax: 814-943-051 ROBERT J. KASPER and JEANETTE E. KASPER, Petitioners v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, SOUTHHAMPTON TOWNSHIP, and SHIPPENSBURG AREA SCHOOL DISTRICT, Respondents Parcel No. 39-12-0322-026 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION -LAW NO. 12-5089 CIVIL TERM IN RE: PETITION FOR REVIEW OF BOARD OF ASSESSMENT APPEALS DECISION NOTICE ORDER OF COURT AND NOW, this 23rd day of August, 2012, upon consideration of Peti Petition for Review of Board of Assessment Appeals Decision Notice, a Rule is issued upon Respondents to show cause why the relief requested should not be granted. RULE RETURNABLE within 30 days of service. BY THE COURT, No V. Otto, Esq. ,/Seth T. Mosebey, Esq. 10 East High Street Carlisle, PA 17013 Attorneys for Petitioners y c "'~- ~*- ~~ cs Christyle .Peck, J. ~. .~...:,. _ ~~.~ ~,-~,: .. ~ ~, -~ , David P. Andrews, Esq. Andrews & Beard 3366 Lynnwood Drive Box 1311 Altoona, PA 16602 Attorney for Shippensburg Area School District /Richard L. Webber, Jr., Esq. 126 East King Street Shippensburg, PA 17257 Attorney for Southampton Township ~/ Forest N. Myers, E sq. 137 Park Place West Shippensburg, PA 17257 / Stephen D. Tiley, Esq. 5 South Hanover Street Carlisle, PA 17013 Attorney for Cumberland County Board of Assessment Appeals ~~~