HomeMy WebLinkAbout12-6486CAPOZZI & ASSOCIATES, P.C.
By: Donald R. Reavey, Esquire
Attorney I.D. No. 82498
P.O. Box 5866
Harrisburg, PA 17110
(717) 233-4101
r ? I
fd'the Appellants/Petitioners
Al
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
355 N. 21st STREET ASSOCIATES, Appeal From Decision of Board of Assessment
LLC,
Civil Action Law
Petitioner/Appellant
Civil Docket No.
VS.
Parcel Numbers at Issue: 01-20-1854-145
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS
Respondent/Appellee
PETITION FOR ALLOWANCE OF APPEAL FROM THE DECISION OF THE
CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS
TO THE HONORABLE JUDGES OF SAID COURT:
Petitioner, 355 N. 21st Street Associates, LLC, files this Petition for Allowance of
Appeal from the decision of the Cumberland County Board of Assessment Appeals and states as
follows:
1. The Petitioner is 355 N. 21st Street Associates, LLC, a Pennsylvania limited liability
corporation, with a business address of 1200 Camp Hill Bypass, Suite 205, Camp Hill,
PA 17011 (hereinafter "Petitioner")
2. The Respondent is the Cumberland County Board of Assessment Appeals located at
Cumberland County Courthouse, One Courthouse Square, Room 107, Carlisle,
Pennsylvania 17013. Its Solicitor is Stephen D. Tiley, Esq., having an address for service
of process as: Stephen D. Tiley, Esq., Assistant Solicitor, Cumberland County Board of
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Assessment Appeals, Cumberland County Courthouse, One Courthouse Square, Room
107, Carlisle, Pennsylvania 17013.
The entities permitted to intervene as parties appellee in their capacity as taxing
authorities, are Cumberland County, Camp Hill School District, and Camp Hill Borough.
4. In its capacity as a taxing authority, the County Commissioners are Cumberland County's
governing body having a business address for service of process as: Office of the
Commissioners, Cumberland County Courthouse, One Courthouse Square, Room 200,
Carlisle, Pennsylvania 17013. Its Solicitor is Edward L. Schorpp, Esq., with a business
address for service of process as: Edward L. Schorpp, Solicitor, Esq., Office of the
Solicitor, Cumberland County Courthouse, One Courthouse Square, Room 200, Carlisle,
Pennsylvania 17013.
The Camp Hill School District, in its capacity as a taxing authority, has a governing body
known as the Camp Hill School Board with a business address for service of process as:
2627 Chestnut Street, Camp Hill, PA 17011. The Superintendent of the Camp Hill School
District is Dr. David F. Reeder, with a business address for service of process as: 2627
Chestnut Street, Camp Hill, PA 17011. The Solicitor for the School Board and the School
District is Richard W. Stewart, Esq., with a business address for service of process as:
Richard W. Stewart, Esq., c/o Johnson, Duffle, Stewart & Weidner, 301 Market Street
P.O. Box 109, Lemoyne, Pennsylvania 17043.
6. The Camp Hill Borough, in its capacity as a taxing authority, has a governing body
known as the Camp Hill Borough Council with a business address for service of process
as: Camp Hill Borough Council, 2145 Walnut Street, Prosser Hall, Camp Hill,
Pennsylvania 17011. Its Solicitor is J. Stephen Feinour, Esquire having a business
address for service of process as: Nauman, Smith, Shissler & Hall, LLP, 200 North 3rd
Street, P.O. Box 840, Harrisburg, Pennsylvania 17108.
7. The Petitioner is the owner of the commercial property known as 355 N. 21St Street,
Camp Hill, Pennsylvania, Parcel Identifier: 01-20-1854-145 (hereinafter the "Property").
During 2012, the Petitioner received its tax bills which, among other things, informed it
that the assessments on the Property were fixed on the tax rolls for the 2013 Taxable Year
at a total of $2,300,100.00. Given the applicable common level ratio published by the
State Tax Equalization Board (hereinafter "STEB") for the 2012 Tax Year, an assessed
value of $2,300,100.00 implies a market value of approximately $2,300,100.00.
9. The Petitioner filed timely appeals for the Property for the 2013 Tax Year with the
Cumberland County Board of Assessment Appeals.
10. An assessment appeal hearing was held before the Cumberland County Board of
Assessment Appeals on October 2, 2012 to set the assessed value on the Property for the
2013 tax year with an effective date of any change occurring on January 1, 2013.
11. On or about October 5, 2012, Petitioner received a decision from the Cumberland County
Board of Assessment Appeals indicating that its decision was to make no change to the
assessed value of the Property. A true and correct copy of the October 3, 2012 decision
is attached hereto as Exhibit "A" and incorporated herein by reference.
12. Petitioner, 355 N. 21St Street Associates, LLC, is the owner "in fact" of the Property and
is responsible for all property maintenance and the payment of all real estate taxes.
13. The assessment for the Property is excessive, improper, unjust, and contrary to law for
the following reasons:
a. The assessments on the Petitioner's property are substantially higher than the
assessments of comparable properties in the neighborhood, the taxing district, the
State and/or in the Country.
b. The assessments are based upon an erroneous determination of fair market value.
C. The proper method for determining the value of a commercial property such as
the Property is the income and asset approach. Based on a valuation of the
property on this basis, the Petitioner's current assessment should be fixed at an
amount substantially less than the current assessed value.
d. The impact of the assessment bear unequally on the Petitioner when compared to
assessments of properties of the same class.
e. When related to assessments of similarly situated property owners, the
assessments of the property of the Petitioner are arbitrary and capricious.
£ The assessments violate the uniformity clause of the Pennsylvania Constitution.
g. The assessments violate the required equality of tax treatment guaranteed by
Pennsylvania Statutory and Constitutional Law.
h. The assessments are based in whole or in part upon appraisals or methodology
that do not represent the actual value of the said property.
i. The ratio of assessed value to actual value applied in making the assessments is in
excess of the ratio applied throughout the taxing jurisdiction.
The assessments are otherwise unjust and inequitable.
k. The assessment as determined by the Cumberland County Board of Assessment
Appeals and the Cumberland County Board of Assessment 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.
1. The assessments lack uniformity.
M. The assessments are discriminatory.
WHEREFORE, the Petitioner respectfully requests that this Honorable Court reverse
the decision of the Cumberland County Board of Assessment Appeals, reduce the assessment,
Order the Board of Assessment to correct its records to reflect that the assessment was reduced
as of January 1, 2013, make all necessary Orders to effectuate said decision, and Order any
refund which may be due and owing on account of any taxes paid under protest or otherwise paid
since January 1, 2013.
Date: BY:
on; r
ld . Reave ,Esquire
Attorney ID No. 82498
P.O. Box 5866
Harrisburg, PA 17110
(717) 233-4101
VERIFICATION
I, Brandon S. Williams, Esquire hereby verify that I am an attorney for the
Appellant/Petitioner. I have sufficient knowledge or information based upon investigation into
this matter by my client, to make this verification. In addition, my client is currently unavailable
which hinders the timely filing of this appeal. I hereby verify that the statements in the foregoing
Petition for Allowance of Appeal from the decision of the Cumberland County Board of
Assessment Appeals are true and correct to the best of my knowledge, information, and belief. I
understand that false statements contained herein are made subject to the penalties of 18 Pa.
C.S.A. §4904 relative to unsworn falsification to authorities.
Respectfully submitted,
CAPOZZI ASSOCIATES, C.
Date: (J ` By:
Brandon S. Williams,\E
Attorney ID No.200713
P.O. Box 5866
Harrisburg, PA 17110
(717) 233-4101
'umberland County Assessment Office
-?ne Courthouse Square Room 10-7
Carl s1e, FA 1-013
240-63'0
Hours: 8:00am to 4:30pm
Stephen D. Tiley, Ass'-start Solicitor
Bonnie M. Mahoney, Chief P.ssessor
Parcel Identifies::
355 N 21ST STREET ASSOCS LLC 01-20-1854-145.
[JITE 205
1'?00 CAMP HILL BYPASS MAILING DATE: OCTOBER 3, 2012
CAMP HILL PA 17011 APPEAL DEADLINE: NOVEMBER 02, 2012
BOARD OF ASSESSMENT APPEALS DECISION NOTICE - THIS IS NOT A TAX BILL
is a notice of a chance 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 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 lo: al rules of
court.
FUTURE TAX BILLING BASIS
OLD I NEW
ASSESSMENT 2,300,100 2,300,100
TAX STATUS Taxable Taxable j
C&G STATUS
r-
MARKET-BASED ASSESSMENT
OLD NEW
Land 306,300 306,300
c+mant c 1 - 9G_?. RClO l .993. £?00
TOTAL 2,300,100 2,300,100
1000 of Market Value at 2010 Base Year Rates.
i
CLEAN AND GREEN (C&G) ASSESSMENT
OLD NEW
Land N/A N/A
Impro vements N/P. N/A
TOTAL N/A N/A
Land .,aiue based on rates pr ovided by the State.
CHANGE OF TAX BASIS - NET CHANGE
-
? C
OIC SCHOOL
Lai ?
mI
wements 0
0 j 0
0
TOTAL 0 0
-Effects Future Briling Cycles Only
jno tc_a1?LI
Cumberland County Board of Assessment Appeals
George A. DeMartyn
Kristin Lehman
Lloyd W. Bucher
EFFECTIVE: 01/01/2013 for County/Munic
07/01/2013 for School
PROPERTY DESCRIPTION
Munic.: 01 - CAMP HILL BORO
School: 2 - CAMP HILL :D
Control Number: 0100068.
Property Location.:
355 N 21ST STREET
LOTS 58-63 INC. 99-115 iNC. 56
Unit/Lot ID: L-0058 +
Land Size: 1.41 acres
Property Type: CO
Commercial - Office
Cumberland County Commissioners
Barbara Cross
Jim Hertzler
Cary Eichelberger
Dennis Marlon, Chief C-erk.
ORIGINAL
EXHIBIT "A"
355 N. 21St STREET ASSOCIATES, LLC,: IN THE COURT OF COMMON PLEAS OF
PETITIONERS/APPELLANTS : CUMBERLAND COUNTY, PENNSYLVANIA
V.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
RESPONDENT/APPELLEE 12-6486 CIVIL TERM
?I ORDER OF COURT
7
AND NOW, this c;r l day of October, 2012, a hearing on the merits
of the within appeal from an assessment shall commence at 1:30 p.m., Monday, March
4, 2013, in Courtroom Number 1, Cumberland County Courthouse, Carlisle,
Pennsylvania.
By the Court,
Albert H. ?Mas?land, J.
t/ Donald R. Reavey, Esquire
For Petitioners/Appellants
? Stephen D. Tiley, Esquire
For Cumberland County Board of Assessment Appeals
Richard W. Stewart, Esquire C
Solicitor for Camp Hill School District C-) °
N
d J. Stephen Feinour, Esquire z V rn
Solicitor for Camp Hill Borough Nt " N oG
VEdward L. Schorpp, Esquire
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= c;
Solicitor for Cumberland County ??
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:sal
P, es Ma, ro
SHERIFF'S OFFICE OF CUMBERLAND COUNTY
Ronny R Anderson
Sheriff
}~ ~,~ a( ~u~f~tff,rFtrpt} -
Jody S Smith ~-
Chief Deputy " ^,~ t,
Richard W Stewart ~ ~~wt ±,~
Solicitor ' `
355 N. 21st Street Associates, LLC Case Number
vs.
Stephen Tiley (et al j 2012-6486
SHERIFF'S RETURN OF SERVICE
10/22/2012 01:20 PM -William Cline, Corporal, who being duly sworn according to law, states that on October 22,
2012 at 1320 hours, he served a true copy of the within Petition, upon the within named defendant, to wit:
Solicitor, Stephen D. Tiley, Esquire, by making known unto Trisha Liess, Office Manager for Attorney
Stephen Tiley at 5 S. Hanover Street, Carlisle, Cumberland County, Pennsylvania 17 3 its contents and
at the same time handing to her personally the said true and correct copy of the s
~'"' ~'"~
1
WILL AM CLINE. DEPUTY
10/22/2012 01:25 PM -William Cline, Corporal, ~vho being duly sworn according to law, states that ors October 22,
2012 at 1325 hours, he served a true copy of the within Petition, upon the within named defendant, to wit:
Cumberland County Board of Assessment Appeals, by making known unto Cathy Waters, Supervisor for
Cumberland County Board of Assessment Appeals at 1 Courthouse Square, Room 107, Carlisle,
Cumberland County, Pennsylvania 17013 its contents and at the same time handing to her personally the
said true and correct copy of the same.
i n
r,~---~----- f
..~,,.
I CLINE. DEPUTY r
SHERIFF COST: $44.45
October 23, 2012_
SO ANSWERS,
~Mo...,, ~ ~' '~.
RONNY R ANDERSON, SHERIFF r
Stephen D.Tiley, Esquire Supreme Court No.32318
Special Counsel for Cumberland County
Board of Assessment Appeals
5 South Hanover Street Tel: 717-243-5838
Carlisle,Pennsylvania 17013* Fax.:717-243-6441
335 N. 21st STREET ASSOCIATES, LLC IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
Petitioners/Appellants
VS.- CIVIL ACTION - LAW
CUMBERLAND COUNTY BOARD OF NO. 12.-6486 CIVIL
ASSESSMENT APPEALS,
RespondentlAppellee
APPEAL FROM DECISION OF �9ARD
OF ASSESSMENT APPEALS a �:
mco
Parcel No. 01-20-1854-145R'
N C
STIPULATION AND JOINT MOTION FOR AGREED ORDER
D o
AND NOW,this 2 day of ru 0-1-f ,2013,it is hereby
Agreed and Stipulated by and between the Appellant,355 N.215i Street Associates,LLC,
by its attorneys,Capozzi Adler,P.C.;Appellee,Cumberland County Board of
Assessment Appeals and County of Cumberland,by Stephen D.Tiley,'Esquire,Special
Counsel; Interested Party,Camp Hill School District,by its attorney,Richard W. Stewart,
Esquire; and Interested Party,Borough of Camp Hill,by its attorney,J.Stephen Feinour,
Esquire,as follows:
1. Appellant,355 N.21"Street Associates,LLC,filed a "Petition for
Allowance of Appeal from the Decision of the Cumberland County Board of Assessment
Appeals" on October 17,2012. On October 24,2012 the Court by Order of the
Honorable Albert H. Masland,scheduled a hearing for March 4,2013. By Order dated
February ,2013,that hearing was cancelled and the matter continued generally.
Parties have now settled this case.
2. This assessment appeal relates to market value as of August 29,2012,the
date the appeal was originally filed before the Board of Assessment Appeals,and year
2011,and subsequent years,taxes.
3. The property which is the subject of this appeal is a 33,528 square foot
office building situate at 355 N.21' Street in the Borough of Camp Hill,Cumberland
County,Pennsylvania. The property is further identified as Cumberland County Tax
Parcel Number 01-20-1854-145. The said property is referred to herein as the
Property.
' 4. The property was originally assessed for a total fair market value,and
assessment,in year 2010,of$2,300,100. The Board of Assessment Appeals affirmed
that value: The parties stipulate that the total fair market value of the property as of the
date the-original appeal was filed,before the Board of Assessment Appeals,to wit:
August 29,2012,and for all subsequent years,is $2,150,000.
5. As a result of the year 2010 Cumberland Countywide reassessment,
`tlie
Predetermined Ratio is 100% of year 2010 value. The Common Level Ratio published in
the summer of 2012 applicable to year 2013 taxes,for Cumberland County,is 100.6%.
Applying the said Common Level Ratio to the stipulated fair market value results in an
assessment for taxes first billed in year 2013 of$2,162,900. The assessment of
$2,162,900 shall continue in this amount for future years,until changed as provided by-
law.
6. The Cumberland County Assessment Office shall allocate the total
assessment between land and improvements as provided by law and the procedures of the
Cumberland County Assessment Office.
7. The said assessment of$2,162,900 shall be implemented beginning with
year 2013 County and Municipal taxes,and beginning with 2013/14 School real estate
taxes. The said assessment of$2,162,900 shall be effective for tax years beginning on
and after January 1,2413 and shall continue thereafter unless and until changed as
otherwise provided by law.
8. The Cumberland County Assessment Office shall promptly notify the
appropriate taxing bodies of the change in assessment,and instruct.the taxing bodies to
make any appropriate refunds. The parties expressly stipulate that any overpayment of
taxes as a result of this Stipulation shall be refunded to the Taxpayer/Appellant,rather
than only credited to future taxes. The parties further stipulate that they will pay such
refunds within 90-days of the date of the final Order implementing this Stipulation.
9. Each party to this appeal shall bear its own costs.
14. The Court is requested to enter the proposed Order attached hereto.
11. The undersigned Attorneys each hereby warrant to the other,•and to the_ '
parties,and to the Court,that he/she has reviewed this Settlement Stipulation with his/her
client or clients and that he/she has specifically been authorized to enter into this
Settlement Stipulation by his/her client or clients.
Dated: Respectfully submitted,
355 N.2151 STREET AssOCIATES,LLC
By' ---
Do d .Reave ui_re
Attorney far Appellant
Capozzi Adler,P.C.
P.O.Box 5865
Harrisburg,-PA 17110
Tel No.(717)233-4101
335 N.21"Street Associates,LLC AssessmentAppeal ,!'''age 3 of 4
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS and
COUNT'OF CUMBERLAND
By:
re
Special Counsel for Board of Assessment Appeals
Frey and Tiley
5 South Hanover Street
Carlisle,PA 17013
Tel.No. (717) 243-5838
Supreme Court ID#32318
CAMP HILL SCHOOL DISTRICT
By: , �/
Richard`W.Stewart,Esquire
Attorney for Camp Hill Area School Dist.
Johnson,Duffie,Stewart & Weidner
301 Market Street,P.O.Box 109
Lemoyne,PA 17043
CAMP HILL BOROUGH
By:
J. Stephen Feinour,Esquire
Attorney for Camp Hill Borough
.Nauman,Smith Shissler& Hall,LLP
200 N.3'd St.,P.O. Box 840
Harrisburg,PA 17108
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS and
COUNTY OF CUMBERLAND
By:
Stephen D.Tiley,Esquire
Special Counsel for Board of Assessment Appeals
Frey and Tiley
5 South Hanover Street
Carlisle,PA 17013
Tel.No. (717)243-5838
Supreme Court ID#32318
CAMP HILL SCHOOL DISTRICT
By:
Richard W. Stewart,Esquire
Attorney for Camp Hill Area School Dist.
Johnson,Duffie,Stewart & Weidner
301 Market Street,P.O.Box 109
Lemoyne,PA 17043
CAMP DILL BOROUGH
T
J. S pheA Feinour,Esquire
A�ft rney for Camp Hill Borough
�lauman,Smith Shissler& Fall,LLP
200 N.3'd St.,P.O. Box 840
Harrisburg,PA 17108
X3J /V,
v. Z/s7S�/' Ase r In the Court of Common Pleas of
Cumberland County, Pennsylvania
No. I�-�(�y� Civil Term
vs
C r7
PRAECIPE
m
David D. Buell, Prothonotary
20 _
Attorney Info: � ����-�"�
_.
7 e i7 Attorney for p4&jf�4ff
/?e5/ 4114 l�A-C
Clool
'Lie 5/c1'
Stephen D.Tiley,Esquire Supreme Court No.32318
Special Counsel for Cumberland County
Board of Assessment Appeals
5 South Hanover Street Tel: 717 -W8
Carlisle, Pennsylvania 17013 Fax.:
335 N. 218t STREET ASSOCIATES, LLC IN THE COURT OF COMMO MA§:-
OF CUMBERLAND COUNTY,=72 -< CM
<,n r- I
PENNSYLVANIA
Petitiohers/Appellants
vs. CIVIL ACTION - LAW
X
CO
CUMBERLAND COUNTY BOARD OF NO. 12:-�6486 CIVIL n- V� ,
i 4C
ASSESSMENT APPEALS,
Respondent/Appellee
APPEAL FROM DECISION OF BOARD
OF ASSESSMENT APPEALS
Parcel No. 01-201854-145
ORDER
'00k-
AND NOW, this day of 9 2013, upon
Stipulation and Joint Motion for Agreed Order it is Decreed and Stipulated that the fair market
value of the property which is the subject of this appeal as of the date of the original Petition to
the Cumberland County Board of Assessment Appeals, to'wit: August 29, 2012 is $2,150,000.
As a result of the year 2010 Cumberland Countywide reassessment, the Predetermined Ratio is
100% of 2010 fair market value. The Common Level Ratio published in the summer of 2012 of
100.6% is applicable to tax years beginning January 1, 2013. For 2013 County and,municipal
real 'estate taxes and '2013/14 school real estate taxes, the assessment shall be fixed at
$2,162,900. The assessment of$2,162,900 shall continue thereafter until.revised in accordance
with law.
The Cumberland County Assessment Office shall allocate the said assessment between
land'and improvements,and the two parcels,in accordance with the law and procedures of the
Cumberland County Assessment Office,and shall instruct the taxing bodies to make any.
appropriate refunds. Any such refunds shall be paid by the taxing districts to the taxpayer within
.355 N.21 sStreet Associates,LLC-ORDER P,— I-f I
90 days of the date of this Order. The said Stipulation and Joint Motion for Agreed Order is
incorporated herein.
By the Court,
J.
✓Donald R.Reavey,Esquire
Attorney for Appellant
,,--'Stephen D.Tiley,Esquire
Special Counsel for Appellee/Board of Assessment Appeals,
12ichard W.Stewart, Esquire
Attorney for Camp Hill School District
./J.Stephen Feinour,Esquire
Attorney for Camp Hill Borough
Cool," NZztL�
II/Na
355 N.27"Street Associates,LLC—ORDER °^^' "{'