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Home My WebLink About12-5524F,LEO-OFFiCE OF i'i; F'f (3T'H0NO'1FP 1012 SEP -6 PM 12: 18 GRACE COMMUNITY CHURCH OF THE SUSQUEHANNA VALLEY, INC., Petitioner Vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT, SILVER SPRING TOWNSHIP, Respondents C MBERLANC COUNTY IN THE $'YMRWMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO.. ?z y !_ CIVIL ACTION - LAW PETITION FOR APPEAL FROM THE DECISION OF THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Petitioner, Grace Community Church of the Susquehanna Valley, Inc., by and through its counsel, Kollas and Kennedy, files this Petition for Appeal from the decision of the Board of Assessment Appeals of Cumberland County and in support states the following: Petitioner is a non-profit organization with an address of 210 Greenwich Drive, Mechanicsburg, Pennsylvania 17050. An Amendment of Petitioner's Articles of Incorporation was filed on September 8, 2005. A true and correct copy of the Amendment is attached to this Petition as Exhibit "A" and is incorporated into this Petition by reference. 2. By letter dated February 23, 2006, from the Commonwealth of Pennsylvania Department of Revenue Petitioner was approved as an institution of Purely Public Charity. A true and correct copy of the letter of February 23, 2006, is attached to this Petition as Exhibit "B" and is incorporated into this Petition by reference. 3. Petitioner is the owner of a certain parcel, together with all improvements located at 325 Silver Spring Road, Mechanicsburg, Pennsylvania 17050, have the Property Identification Number 38-20-1836-013A, and described in Cumberland County Deed Book 42, at Page 116. 4. Respondent, Cumberland County Board of Assessment Appeals ("Board"), is a board for assessment and revision of taxes within the general assessment law of the Commonwealth of Pennsylvania. s103 -;'5 pd . y l? ? (,'fC L f. The assessment is discriminatory. g. The assessment is otherwise unjust and inequitable. WHEREFORE, Petitioner requests that this Honorable Court reverse the Decision of the Cumberland County Board of Assessment Appeals, reduce the assessment, and thereafter make all necessary orders and decrees to effectuate the Court's determination. Respectfully submitted, Date: Q ?7- 1 z William C. Kollas, Esquire I.D. No. 06341 KOLLAS AND KENNEDY 1104 Fernwood Avenue, Suite 104 Camp Hill, Pennsylvania 17011 Telephone: (717) 731-1600 ATTORNEY FOR PETITIONER 4F STATE Entity Nwnber '-3?go,5'?g of Amendment Dontestic Corporation (13 PnrC.S.) Business Corporation (§ 1913) _ Nonprofit Corporation (13915) Nam 22ey M Haftun, CPA AAA. 4825 0. TOrrtite Rued, SIM 200 Ciw Slue zlle code Muni 0buM. PA 17M Fee: $70 Document win be recanted to the ame and address you enter to tbek.R. ec Filed in d attrnent of State on Secretary of the Commonwealth f/ In comp ca with the requirements of the applicable provisions (relating to articles of amendment), the undersigned, desiring to amends articles, hereby states that. 1. The naaw'of the cansnration is: arm Cam tMty Church of the Susquehanna Valley, inc. 2. The (a) address of dris corporation's current registered once in this Commonwealth or (b) name of its coamer* rem ofics provider and the county of venue is (rho Department is hereby authorized to correct following inform don to conform to the reecords of the Department): (al and Suva ON .State Do Countv 210 OrIve Mechanicsburg PA 17050 Cumberland (b) Name ofCommerciat Rexistered Office Provider Countv c/o 3. rw swath by or under whieb it was ince , rated: G A A o F I j d11 4. The date df its ineorporstim, January 1, 2004 S. oiw* anor lja"mprtate erowi a one ofthe following XX The an-0 nd- , 'tall be e:Aeetive upon filing these Articles of Amendment in the Department of State. The mambnew shadl be ttfbcdve am at Date Hour DSCB:15-1915/5915-2 The amendment was adopted by the shareholders or members pursuant to 15 Pa.C.S. § 1914(a) and (b) or § 5914(a). 0 FFsc4wt-t *vD e: c--Aeyc-r X X The amendment was adopted by the bests 9$ buts spurn ant to 15 Pa. C.S. § 1914(c) or § 5914(b). 6. Check one of the following 7. Che4 k and f appropriale, complete one of the following: The amendment adopted by the corporation, set forth in full, is as follows xx Tlie amendment adopted by the corporation is set forth in full in Exhibit A attached hereto and made a part hdtmf 8. Check !f the amendment restates the Articles: The restated Articles of Incorporation supersede the original articles and all amendments thereto. 1N TESTIMONY WHEREOF, the undersigned corporation bas caused than Ardda of Amendment to be signed by a duly authorized officer thereof this /' day of September 2005 Grace Community Church of the Susquehanna Valley, (ne. Name of corporation Signature .. Title VV4 Grace Community Church of the Susquehanna Valley. Inc. Articles of Amendment - Domestic Nonprofit C'orpor'ation E xh ' A a. Said organization is organized exclusively for charitablc, religious, educational, and scientific purposes, including, for such purposes. the making ot'distributions, to organizations that qualify as exempt organizations under 501(c)(3) ofthe internal Revenue Code, or corresponding section of any future federal tax code. f b. No part of the net earnings of the organization shall inure to the benefit of'. or he distributable to its members, trustees, officers, or other private persons, except that the organization shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in titrtherance of the purposes set forth in. the purpose clause hereof. No substantial pan of the activities of the organization shall be the carrying on of propaganda. or otherwise attempting to influence legislation, and the organization shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behal i of any candidate for public office. Notwithstanding any other provision ofthis document, tho organization shall not carry on any other activities not permitted to he carried on (a) by tiny organization exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or corresponding section of an), future federal tax code, or (b) by any organization, contributions to which arc deductible under section 170(c)(2) of the Internal Revenue Code, or corresponding section of any future't'Weral tax code:. c. Upon the dissolution cif the organization, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue C'odc. or corresponding section of any future federal tax code. or shall he distributed to the federal government, or to a state or local govermtrent. for a public purpose. Any such assets not disposed of by the Court of Common fleas of the county in which the print;ipal office of the organization is then located. exclusively tier such purposes or to such organization or organizations. as said Court shell determine, which are tirganiied and operated exclusively for such purposes, oureauotnusmess irusiruna saxes VV1?u?iV1\..LdAAJ/AA1 Vi 11:+1\1\VAL•1JL1\u1 'Dept 280909 DEPARTMENT OF REVENUE Harrisburg, PA 17128-0909 717-783-5473 2/23/2006 GRACE COMMUNITY CHURCH OF THE SUSQUEHANNA VALLEY ATT: MARK M MINIUM 210 GREENWICH DRIVE MECHANICSBURG, PA 17050 Re: Exemption Number 75515052 Dear MARK M MINIUM: a$- The Department has approved your organization's application as an Institution of Purely Public Charity. This approval is effective from 10/26/2005 the date the Department received a completed application. The sales and use tax exemption is limited to the purchase made on behalf of the institution's charitable purpose. The exemption given to your institution is limited and does not apply to: (a) The purchase of materials, supplies or equipment used in the construction, reconstruction, renovation, remodeling or repair of a real estate structure and equipment used in the maintenance of a real estate structure, except materials, supplies and equipment that qualify as "building machinery and equipment" pursuant to Act 45 of 1998; (b) The purchase by a member, officer or leader of the institution; (c) Charges subject to the hotel or motel occupancy tax; (d) Purchases by the institution acting as a collection agent for its membership; (e) Purchase for property, real or personal, that is not used in furtherance o` thQ charitable purpose. r To qualify for exemption, the purchase must be made in the name of the institution and with money from its funds. At the time of making tax-free purchases, the institution must issue an exemption certificate to the seller in lieu of the payment of tax. A Blanket Exemption Certificate, which is enclosed, once issued to the supplier may be used for all future exempt purchases. The certificate must contain the Exemption Number appearing above. You may reproduce additional copies as the bureau does not supply exemption certificate forms in bulk. If you have any questions, please contact the bureau. If the institution makes taxable sales, although for fund raising purposes, it must register with the bureau for the collection of tax. If, at any time, the Internal Revenue Service revokes the exempt status of the institution or the institution is unsuccessful in an exemption challenge by local government or before an arbitration panel, the bureau must be contacted within ten days. Sj ?cerely, Evelyn R. Warfield (717) 772-2339 Exemption LIM ES Enclosure(s) CUMBERLAND COUNTY APPLICATION FORTHE EXEMPTION OF REAL ESTATE Under the provisions of law any person' aggrieved by any assessment desiring to appeal shall file a statement, in writing, with to Board of Assessment Appel. Such statement shall designate the assessment appealed from and the address to whkdt me Board shall mail notice of when and where to appear for a hearing. No appeal shall be heard by the board unless appellant shall first have filed the appeal and ro Wred dodwnents, w set forth by law. (I kZkKWs taxing districts Record Owner(s) Name (,rte rlnm,nii-z fh,irrh of thA C.isrpiahAnnn VallP:g., Tar Mailing Address 210 Greenwich Drive Mechanicsburg, PA 17050 Site Location of Property: 325 Silver =inna Road, Meohanicsbura, PA 17050 Silver S1:>ri na Number street Boro/Twiehip Assessors Tax Map Identification #: 38-20-1836-013A There is erected on said property: single family hone; workshop; barn Size of building(s)Amprovements(s) single family hone = 2,340 sq. ft.; workshop = 225 sq. ft.; W= = 400 sq ft Size of Lot(s) 9.24 acres Part of the ground not covered by the present building(s)Amprovements(s) None. Ware used for Property is now and since February 22, 2012 has been used continuously and exclusively for the following purpose(s): church and church related activities Reason for Request: The property began being used on the above date and for above purposes No Rent, Revenue or Income Is or will be derived therefrom. Except: None. - Certificate of appeal Uwe hereby declare my/our intention to appeal from the assessed valuation of the property described abrnre and do hereby verity that the statements made In this appeal are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Se 49Oµ, g t nsworn fel =to Signed: ` • r1 ? Date: ?. AU 2t?I Phone #: (Hoare) f ?r19 `i'rJ d Owner(s) of Record (Day/Office) 411 notices of these proceedings shall be mailed to: Office Use Only Name: William C. Kollas, Esq. Fee Address: 1104 Fernwood Aym=, StP 104 Caw Hill PA 17011 RECEIVED 'W, 0 % w? Cumberland County Assessment Office One Courthouse Square Room 107 Carlisle, PA 17013 (717) 240-6350 Hours: 8:00am to 4:30pm Stephen D. Tiley, Assistant Solicitor Bonnie M. Mahoney, Chief Assessor Parcel Identifier: GRACE COMMUNITY OF THE SUSQUEHANNA 38-20-1836-013A C/O WILLIAM C KOLLAS, ESQ 1104 FERNWOOD AVENUE, STE 104 MAILING DATE: AUGUST 8, 2012 CAMP HILL PA 17011 APPEAL DEADLINE: SEPTEMBER 07, 2012 BOARD OF ASSESSMENT APPEALS DECISION NOTICE - THIS IS NOT A TAX BILL This is a notice of a change to the assessed valrnati.on or status of this property. REASON FOR CHANGE: 04 - APPEAL BOARD DECISION (PARTIAL EXEMPTION GRANTED) The Board of Assessment Appeals has issued this decision regarding your tax assessment 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 rules of court. FUTURE TAX BILLING BASIS OLD NEW ASSESSMENT 394,700 315,800 TAX STATUS Taxable Taxable C&G STATUS MARKET-BASED ASSESSMENT OLD NEW Land j 225,800 180,600 Improvements] 168,900 135,200 TOTAL 394,700 315,800 r1_0 00 of Market Value at 2010 Base Year Rates. CLEAN'AND GREEN (CMG) ASSESSMENT OLD NEW Land N/A N/A Improvements N/A N/A TOTAL N/A N/A and value based on rates provided by the State., ABATEMENT CREDIT - NET CHANGE #16 COUNTY/MUNIC SCHOOL Land -45,200 -45,200 Improvements -33,700 -33,700 TOTAL -78,900 -78,900 Tax Collector/Taxing Bodies I will be notified. I cc: GRACE COMMUNITY OF THE SUSQUEHANNA Cumberland County Board of Assessment Appeals George A. DeMartyn Kristin Lehman Lloyd W. Bucher EFFECTIVE: 07/01/2012 for County/Munic 07/01/2012 for School PROPERTY DESCRIPTION Munic.: 38 - SILVER SPRING TWP School: 4 - CUMBERLAND VALLEY SD Control Number: 38003375 Property Location: 325 SILVER SPRING ROAD LOT 1 PB 42 PG 116 Unit/Lot ID: L-0001 Land Size: 7.39 acres Property Type: R Residential(Under 10 Acres) Cumberland County Commissioners Barbara Cross Jim Hertzler Gary Eichelberger Dennis Marion, Chief Clerk [notc_a11L] CC: GRACE COMMUNITY CHURCH SUSQUEHANNA VALLEY, INC., Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT, SILVER SPRING TOWNSHIP, Respondents IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA : NO.. CIVIL ACTION - LAW VERIFICATION I, William C. Kollas, Esquire, attorney for Petitioner, Grace Community Church Susquehanna Valley, Inc., in the within case, verify that the foregoing PETITION FOR APPEAL FROM THE DECISION OF THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY is legal in nature and the statements made within are true and correct to the best of my knowledge, information and belief, and as counsel for Petitioner, I am qualified to execute the foregoing. I understand that the statements herein are made subject to the penalties of 18 Pa. C.S.A. 4904, relating to unsworn falsification to authorities. DATE: A 11 Y: William C. Kollas GRACE COMMUNITY CHURCH SUSQUEHANNA VALLEY, INC., Petitioner VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, CUMBERLAND VALLEY SCHOOL DISTRICT, SILVER SPRING TOWNSHIP, Respondents IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO.: CIVIL ACTION - LAW CERTIFICATE OF SERVICE Church Susquehanna 1, William C. Kollas, attorney for Petitioner, Grac C km Valley, Inc., hereby certify that I have this S?' day of t, 2, served a true and correct copy of a PETITION by depositing same in the United States mail, first class, postage prepaid, addressed to the following: Cumberland County Board of Assessment Appeal Cumberland County Courthouse 1 Courthouse Square Carlisle; PA 17013 Steven D. Tiley FREY & TILEY 5 South Hanover Street Carlisle, PA 17013 Cumberland Valley School District 6746 Carlisle Pike Mechanicsburg, PA 17050 Silver Spring Township 8 Flowers Drive Mechanicsburg, PA 17050 LAW OFFICE OF KOLLAS AND KENNEDY BY: William C. Kollas r • . ;�S YL A NIA COUNT , " IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA GRACE COMMUNITY CHURCH OF : IN THE COURT OF COMMON THE SUSQUEHANNA VALLEY, INC., : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA Petitioner vs. CUMBERLAND COUNTY BOARD OF : NO. 12-5524 CIVIL TERM ASSESSMENT APPEALS, CUMBERLAND COUNTY, : REAL ESTATE TAX CUMBERLAND VALLEY SCHOOL : ASSESSMENT APPEAL DISTRICT, SILVER SPRING TOWNSHIP, • Respondents • Parcel No. 38-20-1836-13A STIPULATION AND JOINT MOTION FOR AGREED ORDER p AND NOW, this/� day of/i"a r,2013, it is hereby Agreed and Stipulated by and between the Appellant, Grace Community Church of The Susquehanna Valley, Inc., by its attorney, William C. Kollas, Esquire, Kollas and Kennedy; Silver Spring Township by Steven A. Stine, Esquire; Cumberland Valley School District by Jerry R. Duffle, Esquire, Johnson, Duffle, Stewart& Weidner.; and Cumberland County Board of Assessment Appeals by John G. French, Esquire as follows: 1. On July 2, 2012, Appellant Grace Community Church of The Susquehanna Valley, Inc., ("the Church"), filed a Petition for Appeal for Tax Parcel No. 38-20-1836-13A, which is a 9.24 acre parcel upon which is situated a single-family home and an outbuilding and which has a street address of 325 Silver Spring Road, Mechanicsburg, Pennsylvania, 17050 ("Property"). 2. The parties stipulate that a seven(7)acre portion of the property is leased and farmed and that the single-family home and outbuilding are situated on a 2.24 acre section of the property. 3. The parties stipulate that the single-family home, the barn and the 2.24 acres upon which they are situated are exempt, as they are used for church and church-related activities. 4. The parties further stipulate that the total fair market value of the remaining seven (7) acre portion of the Property as of the date the original appeal was filed before the Board of Assessment Appeals was $136,000. 5. As a result of the 2010 Cumberland County-wide reassessment,the Predetermined Ratio is 100%of year 2010 value. There is no Common Level Ratio applicable to the year 2012 taxes. The parties further stipulate that the assessment applicable for taxes billed in years 2012 and 2013 shall be $136,000. The assessment of$136,000 shall continue in that amount for future years,until changed as provided by law. 6. The stipulated assessments shall be implemented beginning with the year 2012 county and municipal taxes and with the 2012-2013 school taxes and shall continue thereafter unless and until changed as provided by law. 2 7. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to timely refund any refunds due. 8. Each party to this appeal shall bear its own costs. 9. The Court is requested to enter the proposed Order attached hereto. 10. This Settlement Agreement may be executed in counterparts, each of which shall be an original and all of which when taken together shall constitute a single agreement with the same effect as if the signatures thereto were upon the same instrument. It is agreed that a photocopy or FAX copy of a signature may serve as an original signature. 11. The undersigned Attorneys have specific authorization to enter into this settlement Stipulation by her/his client(s). Respectfully submitted, By: illiam C. Kollas, Esquire Kollas and Kennedy 1104 Fernwood Avenue, Suite 104 Camp Hill,PA 17011 Attorney for Petitioner By: Steven A. Stine, Esquire 23 Waverly Drive Hummelstown, PA 17036 Solicitor for Silver Spring Township 3 7. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to timely refund any refunds due. 8. Each party to this appeal shall bear its own costs. 9. The Court is requested to enter the proposed Order attached hereto. 10. This Settlement Agreement may be executed in counterparts, each of which shall be an original and all of which when taken together shall constitute a single agreement with the same effect as if the signatures thereto were upon the same instrument. It is agreed that a photocopy or FAX copy of a signature may serve as an original signature. 11. The undersigned Attorneys have specific authorization to enter into this settlement Stipulation by her/his client(s). Respectfully submitted, By: William C. Kollas, Esquire Kollas and Kennedy 1104 Fernwood Avenue, Suite 104 Camp Hill, PA 17011 Attorney for Petitioner WV. By: Ste temir., ee,.• ire 23 Waverly D rive Hummelstown, PA 17036 Solicitor for Silver Spring Township 3 i By: R. Duffle, Esquire •hnson, Duffle, Stewart& Weidner 301 Market Street, P.O. Box 109 Lemoyne, PA 17043 Solicitor for Cumberland Valley School District By. z., f?'l L,., , c- J G. French, Esquire 1304 Oak Lane New Cumberland, PA 17040 Solicitor for Cumberland County Board of Assessment Appeals 4 • CERTIFICATE OF SERVICE I hereby certify that on November 8, 2013, a true and correct copy of the foregoing STIPULATION AND JOINT MOTION FOR AGREED ORDER was served by means of United States mail, first class, postage prepaid, upon the following: William C. Kollas, Esquire Jerry R. Duffie, Esquire Kollas and Kennedy Johnson,Duffie, Stewart& Weidner 1104 Fernwood Avenue, Suite 104 301 Market Street, P.O. Box 109 Camp Hill, PA 17011 Lemoyne, PA 17043 Attorney for Petitioner Solicitor for Cumberland Valley School District Steven A. Stine, Esquire 23 Waverly Drive Hummelstown, PA 17036 Solicitor for Silver Spring Township Date: C- / /�� Jo G. French •r . )". IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA GRACE COMMUNITY CHURCH OF : IN THE COURT OF COMMON THE SUSQUEHANNA VALLEY, INC., : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA Petitioner vs. CUMBERLAND COUNTY BOARD OF : NO. 12-5524 CIVIL TERM ASSESSMENT APPEALS, CUMBERLAND COUNTY, ESTATE TAX CUMBERLAND VALLEY SCHOOL : ASSESSMENT APPEAL c DISTRICT, rn � SILVER SPRING TOWNSHIP, L, -0 cnr- Respondents • r� crg -4d) <r Parcel No. 38-20-1836-13A • ORDER AND NOW,this I day of t1 o v , 2013, upon consideration of the Stipulation and Joint Motion for Agreed Order, said Stipulation is accepted and adopted as an Order of this Court as follows: 1. Parcel No. 38-20-1836-13A,having a street address of 325 Silver Spring Road, Mechanicsburg, Pennsylvania,is a 9.24 acre parcel comprised of a 2.24 acre tract improved with a single-family home and an outbuilding that is exempt,and an unimproved,non-exempt 7.0 acre tract that shall have a total fair market value of$136,000 2. As a result of the 2010 Cumberland County-wide reassessment,the Predetermined.Ratio is 100%of year 2010 value. There is no Common Level Ratio applicable • to the year 2012 taxes. The assessment applicable for taxes billed in years 2012 and 2013 shall be$136,000. The assessment of$136,000 shall continue in that amount for future years, until changed as provided by law. 3. The stipulated assessment shall be implemented beginning with the year 2012 county and municipal taxes and with the 2012-2013 school taxes and shall continue thereafter unless and until changed as provided by law. 4. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment,and instruct the taxing bodies to refund timely any refunds due. 5. Each party to this appeal shall bear its own costs. By the Court, \\*, 4` \\. J. \7 ,c64.cies nat tc s. nto• k Al-ty AND - T .blat.c_ 11)&10 IL glAipal ifirsA.3 6