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Home My WebLink About12-6354IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION IN RE: Vineland Construction Company Appellant, vs. Cumberland County Board of Assessment Appeals, Cumberland County, PA Appellee. Civil Division Case No.: /a - (R35LI aiv i Irw- LIS -o Interested Parties: Cumberland Valley School District, Hampden Township, and Cumberland County PETITION FOR APPEAL Filed on Behalf of: Vineland Construction Co., Appellant Counsel of Record for this Party: Sharon F. DiPaolo, Esquire Pa I.D. No. 74520 J. Kieran Jennings, Esquire Pa. I.D. 77734 Siegel Jennings Co., L.P.A. 2912 Wildwood Road Extension Pittsburgh, PA 15101 412-486-2848 410-3,-7-T ^0 A7W ewal f8o r2'?` a ?! 839 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION IN RE: Vineland Construction Company Appellant, VS. Cumberland County Board of Assessment Appeals, Cumberland County, PA Civil Division Case No.: Appellee PETITION FOR APPEAL AND NOW comes the property owner, Vineland Construction Company, by and through its attorneys, Siegel Jennings, Co. LPA, Sharon F. DiPaolo, Esquire and J. Kieran Jennings, Esquire, and files this Real Estate Tax Appeal for property situated in Cumberland County, Pennsylvania and states as follows: 1. Vineland Construction Company is the owner of certain commercial property located at 6330 Basehore Road, Cumberland County, and Pennsylvania and assessed on the records of Cumberland County as Parcel Number 10-20-1838-038 ("Property"). 2. The Appellant, Vineland Construction Company, pays the real estate taxes on this Property and has the right to contest the assessment and market value of the Property. 3. Appellees are the Cumberland County Board of Assessment Appeals of Cumberland County (`Board"), the Board of Commissioners of Cumberland County, Hampden Township, and the Cumberland Valley School District. 4. The Appellant filed a real estate tax appeal from the assessment on the Property for tax year 2013, which had an assessment in the amount of $1,098,200. A copy of the Appellant's appeal form is attached as Exhibit "A". 5. Following a hearing, the Board mailed notice of its decision in which it sustained the assessment for tax year 2013. A copy of the decision is attached as Exhibit "B". 6. This Petition is presented within thirty (30) days from the mailing date of the Board's notice. 7. The Appellant is aggrieved by the Board's adjudication. Specifically, Appellant avers upon information and belief that the assessment is unfair, unreasonable, and excessive. The Appellant further avers as follows: a. The assessment on Appellant's property is substantially higher than assessments of comparable properties in the same 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 when compared to assessments of properties of the same class. 2 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 property. i. The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied throughout the taxing district. j. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market value of the property 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. n. Other such reasons as will be developed at the time of hearing. 3 WHEREFORE, the Appellant requests this Honorable Court to 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 decision for the tax year of 2013 and the years thereafter until the appeal is heard. Respectfully submitted, Shyhrdfi F. DiPaolo P/a. ID. No. 74520 J. Kieran Jennings Pa. I.D. No. 77734 SIEGEL JENNINGS, CO. LPA 2912 Wildwood Road Extension Pittsburgh, PA. 15101 Counsel for Vineland Construction Company Appellant Dated: 0CO'6?0- 9/ '?v / '-z-, 4 n: n;^ A.. VERIFICATION I declare that I any authorized to make this verification of the foregoing A'*:> E?-, ,J that I know the contents thereof as to all matters of fact therein stated and the same are true; and as to all matters stated on information and belief, I believe them to be true. I understand that false statements herein are subject to the penalties of 18 Pa. Cons. Stat. Sec. 4904 relating to sworn falsification to authorities. Executed on this day of C.. 2012. ame) c_..p c7 (Title) CERTIFICATE OF SERVICE I, Sharon F. DiPaolo, Esquire, Attorney for Appellant, do hereby certify that the foregoing Petition for Appeal was served on th ay of October, 2012, by U.S. mail, postage prepaid, to the following: Jerry Duffle, Esq. Johnson, Duffie, Stewart & Weidner 301 Market Street Lemoyne, PA 17043 Edward Schorpp, Esq. 50 West South Street Carlisle, PA 17013 Robert Saidis, Esq. Saidis, Flower & Lindsay 26 W. High Street Carlisle, PA 17013 C?A , ?-kf S on DiPaolo, Esquire 50944-2013 ''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 IN RE: VINELAND CONSTRUCTION COMPANY Petitioner vs. : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND : COUNTY, PA Respondent NO. 12-6354 CIVIL TERM REAL ESTATE TAX MUNICIPALITY: ASSESSMENT APPEAL HAMPDEN TOWNSHIP Parcel No.10-20-1838-038 PRAECIPE FOR ENTRY OF APPEARANCE PURSUANT TO PA. RCIV.P.1012(b) Please enter my appearance on behalf of the Appellee Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: (I/ Respectfully submitted, By >�—Z7 Jo . French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, PA 17013 (717) 759-5297 Supreme Court I.D. # 90788 r N) v --t co IN RE: VINELAND CONSTRUCTION COMPANY Petitioner vs. CUMBERLAND COUNTY BOARD OF : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA • • • • • ASSESSMENT APPEALS, CUMBERLAND : COUNTY, PA Respondent MUNICIPALITY: HAMPDEN TOWNSHIP Parcel No. 10-20-1838-038 • • • • • NO. 12-6354 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL CERTIFICATE OF SERVICE I hereby certify that on May 14, 2014, a true and correct copy of the foregoing Praecipe for 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: Sharon F. DiPaolo, Esquire SIEGEL JENNINGS CO, LPA Attorney for Petitioner 2912 Wildwood Road Extension Pittsburgh, PA 15101 Keith O. Brenneman, Esquire SNELBAKER, BRENNEMAN, P.C. Solicitor for Hampden Township 44 W. Main Street P.O. Box 318 Mechanicsburg, PA 17055-6249 Jerry R. Duffle, Esquire JOHNSON DUFFIE STEWART & WEIDNER' Attorney for Cumberland Valley School District 301 Market Street, P.O. Box 109 Lemoyne, PA 17043 Steven D. Tiley, Esquire FREY & TILEY 5 South Hanover Street Carlisle, PA 17013 G. French, Esquire