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HomeMy WebLinkAbout12-6487CAPOZZI & ASSOCIATES, P.C. By: Donald R. Reavey, Esquire Attorney I.D. No. 82498 P.O. BOX 5866 Harrisburg, PA 17110 (717) 233-4101 0CT 17 Phi * C =+ 1.1P nLAtr IL l o ? Appellants/Petitioners IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 1200 CAMP HILL BYPASS, LLC, Petitioner/Appellant VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Respondent/Appellee Appeal From Decision of Board of Assessment Civil Action Law "? C\v \ Civil Docket No. Parcel Numbers at Issue: 09-20-1854-007 PETITION FOR ALLOWANCE OF APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TO THE HONORABLE JUDGES OF SAID COURT: Petitioner, 1200 Camp Hill Bypass, LLC, files this Petition for Allowance of Appeal from the decision of the Cumberland County Board of Assessment Appeals and states as follows: I . The Petitioner is 1200 Camp Hill Bypass, 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 Assessment Appeals, Cumberland County Courthouse, One Courthouse Square, Room 107, Carlisle, Pennsylvania 17013. 3. 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. 5. 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, Duffie, 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: Cramp 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 3" Street, P.O. Box 840, Harrisburg, Pennsylvania 17108. 7. The Petitioner is the owner of the commercial property known as 1200 Camp Hill Bypass, Camp Hill, Pennsylvania, Parcel Identifier: 09-20-1854-007 (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 $4,100,000.00. Given the applicable common level ratio published by the State Tax Equalization Board (hereinafter "STEB") for the 2012 Tax Year, an assessed value of $4,100,000.00 implies a market value of approximately $4,100,000.00. 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 11, 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 15, 2012, Petitioner received a decision from the Cumberland County Board of Assessment Appeals indicating that its decision was to revise the assessed value of the Property to $3,900,00.00. A true and correct copy of the October 12, 2012 decision is attached hereto as Exhibit "A" and incorporated herein by reference. 12. Petitioner, 1200 Camp Hill Bypass, 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. The proper method for determining the value of 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. f. 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. 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 further, 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: Z0117-11v- By: Respectfully submitted, CAPOZZI & ASSOCIATES, P.C. D na d R. Reav rEs q uie ttorney ID No. 498 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, P Date: /0 '/ 7 rZ By: Brandon S. Williams,,a Attorney ID No. 200713 P.O. Box 5866 Harrisburg, PA 17110 (717) 233-4101 Cumberland County Assessment Office One 7urt1-1cuse Sc,uare Room 10, ar_il,, FA 1701 1 ,l _7L'1C Hours. H:OCIam to 4:30pm Cumberland Coady Board cf Assessment Appeals George A. DeMartvn Kristin Lehman Lloyd W. Bucher Parcel Tdentififzr: 1200 CAMP HILL BYPASS LLC 09-20-1854-007. SPITE 20_`. ILCC CAMP HILL BYPASS MAILING DATE: OCTOBER 12, 2012 taMP H I I L PA I -7011 APPEAL DEADLINE: NDVEMBER 11, 2012 BOARD OF ASSESSMENT APPEALS DECISION NOTICE - THIS IS NOT A TAX BILL Th?_s .s a notice of a change to the assessed valuation o'r states -f th_s ?:rrperty. REASON FOR CHARGE: 04 - APPEAL BOARD DECISION (REVISED ASSESSMENT) The Board of Assessment Appeals has issued this decision regardiny you.,- tax assessment. at Pal. You may appeal this decision to the Court of Common Pleas by filing the aprrcpr ate paperwork with the Prothonotary's office in accordance with local rules of :oar` . FUTURE TAX BILLING BASIS OLD NEW ASSESSMENT 4,100,000 3,900,000 TAX STATUS Taxable Taxable IC&G STATUS Munic.: 09 - EF,ST PENNSBORO TWP School: 5 - EAST PE:NNSBORO SD MARKET-BASED ASSESSMENT OLD NEW La id 933, 000 933, 000, I:np ovement?? _',16,000 2,°67,000 TOTAL 4,100,000 3,900,000 1001 of [,1ari<et Value at 2010 3ase Year Rates. CLEAN AND GREEN (CMG) ASSESSMENT OL: NEW ,Land NiA N/A imprr;vements N A N/A TOTAL N/A N/A i i Stephen D. Tiley, Assistant Solicitor Bonnie M. Mahonev, Chief F,ssessor EFFECTIVE: 01/01/2013 for County/Munic 07/01/2013 for School PROPERTY DESCRIPTION 1 Control Number: 09006105 Property Location: 1200 CAMP HILL BY P-,SS LOT 4 PB 58 PG 74 Unit/Lot ID: L-0004 Land Size: 3.11 acres Property Type: CO Commercial - Office Land value based on rates provided by the State.' CHANGE OF TAX BASIS - NET CHANGE 1'1' jC3TY/MUT3IC SCHOOL Land 0 0 Impr;. men. - ( 1 -200,000 T01n -2v -200,000 ??ffcrer,turw Blll-nG Cycles Only notc_a11L1 Cumberland County Commissioners Barbara Cress Jim Hertzler ,teary Eichelberger Dennis Marion, Chief Clerk ORIGINAL Exhibit "A" 1200 CAMP HILL BYPASS, LLC., IN THE COURT OF COMMON PLEAS OF PETITIONERS/APPELLANTS CUMBERLAND COUNTY, PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, RESPONDENT/APPELLEE 12-6487 CIVIL TERM ORDER OF COURT AND NOW, this a?7 day of October, 2012, a hearing on the merits of the within appeal from an assessment shall commence at 8:45 a.m., Friday, January 25, 2013, in Courtroom Number 1, Cumberland County Courthouse, Carlisle, Pennsylvania. By the Court, 4Ae H. Masland, J. Donald R. Reavey, Esquire For Petitioners/Appellants Stephen D. Tiley, Esquire ? For Cumberland County Board of Assessment Appeals Richard W. Stewart, Esquire Solicitor for Camp Hill School District G `r J. Stephen Feinour, Esquire ME) 6 Solicitor for Camp Hill Borough ;;= ? z -4 ° Edward L. Schorpp, Esquire D° CD - j Solicitor for Cumberland County - C3 :sal ?piGS N1Gi / /o/dcf `? Ronny R Anderson Sheriff Jody S Smith Chief Deputy Richard W Stewart Solicitor ,~ ~. ~~~ yFz, `,y 1200 Camp Hill Bypass, LLC vs. Cumberland County Board of Assessment Appeals (et al.) SHERIFF'S RETURN OF SERVICE Case Number 2012-6487 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 oft s e ~,,7 WI IAM CLINE, DEPUTY 10/22/2012 01:25 PM -William Cline, Corporal, who being duly sworn according to law, states that on October 22, 2012 at 't 325 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 handingto her personally the said true and correct copy of the same. ~' r~"~~' W LIAM CLINE, DEPUTY SHERIFF COST: 544.45 October 23. 2012 SHERIFF'S OFFICE OF CUMBERLAND C4lJNTY - z.;:. _~~ . ' _r.q ' ..~;.~ ~', , SO ANSWERS, ~~..~.~i~`"_ RONNY R ANDERSON, SHERIFF John G. French,Esquire Supreme Court I.D.No.90788 Attorney for Cumberland County Board of Assessment Appeals 1304 Oak Lane Tel: 717-856-0845 New Cumberland, Pennsylvania 17070 1200 CAMP HILL BYPASS, LLC : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Petitioner/Appellant : PENNSYLVANIA • v. • : CIVIL ACTION - LAW 2 , c CUMBERLAND COUNTY : -n _a ...., BOARD OF ASSESSMENT • w r APPEALS : CIVIL NO. 12-6487 Respondent/Appellee Parcel No 09-20-1854-007 MOTION FOR CONTINUANCE AND NOW, comes the Respondent/Appellee, Cumberland County Board of Assessment Appeals, and files this Motion for Continuance of which the following is a statement: 1. Movant is the Cumberland County Board of Assessment Appeals, Respondent/Appellee in the above-captioned matter. 2. On October 17, 2012 Petitioner/Respondent filed a Petition for Allowance of Appeal from the Decision of the Cumberland County Board of Assessment Appeals. 3. On January 17, 2013 the Court, by the Honorable Albert H. Masland, entered an Order scheduling a hearing for Thursday, June 6, 2013. Motion for Continuance 1 4. Movant, Cumberland County Board of Assessment Appeals, desires to coordinate with the taxing bodies for the retention of an expert appraiser to provide an appraisal report and expert testimony for the hearing, but is unable to have this accomplished by the hearing date of June 6, 2013. 5. Movant, Cumberland County Board of Assessment Appeals, has recently engaged a new solicitor who is unfamiliar with this case and will not be prepared to try this case by the hearing date. 6. Movant, Cumberland County Board of Assessment Appeals, requested that the Petitioner/Appellant, 1200 Camp Hill Bypass, LLC, concur in the request for a continuance, but the Petitioner/Appellant has elected to NOT concur in that request. 7. The parties are significantly far apart in their valuation of the property. In addition to assisting the Movant and the taxing bodies in preparing for trial, the preparation of an appraisal by an outside expert may assist the parties in settlement negotiations. 8. In order to properly prepare an appraisal for the hearing, and in order to allow the new solicitor for the Board to properly prepare for and attend the hearing, it is respectfully requested that this Court grant a general continuance to allow the parties to develop their evidence for the hearing, and attempt to settle the case. Motion for Continuance 2 WHEREFORE, Movant, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order cancelling the hearing presently scheduled for June 6, 2013, and grant a general continuance in the above captioned case. Dated: May 17, 2013 Respectfully submitted, By John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1304 Oak Lane New Cumberland, PA 17070 (717) 856-0845 Supreme Court I.D.#90788 Motion for Continuance 3 1200 CAMP HILL BYPASS, LLC : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Petitioner/Appellant : PENNSYLVANIA • v. : CIVIL ACTION - LAW CUMBERLAND COUNTY • BOARD OF ASSESSMENT APPEALS : CIVIL NO. 12-6487 Respondent/Appellee : • Parcel No. 09-20-1854-007 CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Entry of Appearance, Answer, and Motion for Continuance, by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Donald R. Reavey, Esquire Joseph A. Curcillo, III, Esquire CAPOZZI & ASSOCIATES, P.C. CURCILLO LAW, LLC P.O. Box 5866 3964 Lexington Avenue Harrisburg, PA 17110 Harrisburg, PA 17109 Attorney for Appellant Solicitor for East Pennsboro Township Carl P. Beard, Esquire ANDREWS & BEARD 366 Lynnwood Drive P.O. Box 1311 Altoona, PA 16603 Solicitor for East Pennsboro School District Date: May 17, 2013 John G. French, Esquire Counsel to the Cumberland County Board of Assessment Appeals 1304 Oak Lane New Cumberland, PA 17070 (717) 856-0845 Attorney I.D.#90788 John G.French,Esquire Supreme Court I.D.No.90788 Attorney,for Cumberland County Board of Assessment Appeals 1304 Oak Lane Tel: 717-856-0845 New Cumberland,Pennsylvania 17070 1200 CAMP HILL BYPASS, LLC : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Petitioner/Appellant : PENNSYLVANIA V. CIVIL ACTION - LAW MM Fi: :z CUMBERLAND COUNTY Cn .<> BOARD OF ASSESSMENT Z'- r-a APPEALS CIVIL NO. 12-6487 C:) Respondent/Appellee Parcel No. 09-20-1854-007 ORDER OF COURT AND NOW, this r day of May, 2013, upon consideration of the Motion for Continuance filed by the Responden y Appellee, f,ee 605�Ww Cumberland Board of 0�sses4ment Ap C ui nk peals lftb-161-- r^4 0 "L" A A -al1uIrTu-Malter is-runtntmcf of au 7 ;Za 43. By the Court, Albert H. Masland, J. �hn, d nal R. Reavey, Esquire, for Petitioner/Appellant G. French, Esquire, for Cumberland County Board of Assessment Appe- A. Curcillo, 111, Esquire, Solicitor for East Pennsboro Township: n- arl P. Beard, Esquire, Solicitor for East Pennsboro School District > XC 7.-. C:) Cz 1\5 -'� TfifE�� ' CAPOZZI ADLER, P.C. 2 l�>7A Y 26 ,ptl 1; 30 By: Donald R. Reavey, Esquire CUMBERLAND T Attorney I:D. No. 82498 PENNSYLVANIA Brandon S. Williams, Esquire Attorney I.D. No. 200713 P.O.Box 5866 Harrisburg,PA 17110 (717)233-4101 Attorneys for the Appellants/Petitioners IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA 1200 CAMP HILL BYPASS,LLC, Appeal From Decision of Board of Assessment Petitioners/Appellants Civil Action Law VS. Civil Docket No. 12-6487 CUMBERLAND COUNTY BOARD OF Parcel Numbers at Issue: 09-20-1854-007 ASSESSMENT APPEALS Respondent/Appellee PETITIONER/APPELLANT'S RESPONSE TO RULE TO SHOW CAUSE REGARDING RESPONDENT/APPELLEE'S MOTION FOR CONTINUANCE NOW comes the Petitioner/Appellant, 1200 Camp Hill Bypass, LLC, and files this Response to Rule to Show Cause in accordance with this Honorable Court's Order dated May 20`x', 2013: 1. Petitioner/Respondent 1200 Camp Hill Bypass, LLC is the owner of the commercial property known as 1200 Camp Hill Bypass, Camp Hill,Pennsylvania, Parcel Identifier: 09-20-1854-007 (hereinafter the "Property"). 2. On or about October 17, 2012 Petit ioner/Respondent filed a Petition for Allowance of Appeal from the Decision of the Cumberland County Board of Assessment Appeals for the Property. 3. On or about January 17, 2013 the Court, by the Honorable Albert H. Masland, entered an Order scheduling a hearing for Thursday, June 6, 2013. 4. On or about May 17, 2013, four months after the hearing was scheduled, and just 20 days before the scheduled date of the hearing, Movant/Appellee filed a.Motion for Continuance, citing a desire to coordinate with taxing bodies for the retention of an expert appraiser, and unfamiliarity with the matter by recently engaged solicitor. 5. On or about January 15, 2013, Movant/Appellee had previously filed a Motion for Continuance of the hearing scheduled for January 25, 2013, also citing a desire to coordinate with taxing bodies, and anticipation of engaging a new solicitor. 6. Movant/Appellee's previous request for continuance was granted, over objections of Petitioner/Respondent. 7. Another continuance would prejudice Petitioner/Respondent when Movant/Appellee failed to address its concerns during the continuance that was granted. 8. Under the General County Assessment Law, any appeal of a Board decision pending after September 1 of the following year constitutes an automatic appeal of the next year's assessment, which would force Petitioner/Respondent to pay an appraiser to re-value the property for another year at significant expense. 9. While Petitioner/Respondent objects to any continuance, it does request that if the Court should reschedule-the hearing, that the Court exclude July 15, 2013 through July 24, "2013,.and August 15, 2013 through August 26, 2013 for the new hearing, as counsel for Petitioner/Respondent will be unavailable at those times. ; WHEREFORE, Petitioner/Respondent requests that Movant/Appellee's Motion for Continuance be denied, and the hearing on June 6, 2013 at 1:30 p.m. proceed as scheduled. Respectfully submitted, CAPOZZI ADLER,P.C. i Date:S 'Z ce>> By• Donald R. Reavey, Esquire Attorney ID No. 82498 Brandon S. Williams, Esquire Attorney ID No. 200713 P.O. Box 5866 Harrisburg, PA 17110 (717) 233-4101 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA 1200 CAMP HILL BYPASS,LLC, Appeal From Decision of Board of Assessment Petitioners/Appellants Civil Action Law VS. Civil Docket No. 12-6487 CUMBERLAND COUNTY BOARD OF Parcel Numbers at Issue: 09-20-1854-007 ASSESSMENT APPEALS Respondent/Appellee ORDER AND NOW, this day of , 2013, upon consideration of the Motion for Continuance filed by the Respondent/Appellee, Cumberland County Board of Assessment Appeals, and the Response thereto filed by the Petitioner/Appellant, 1200 Camp Hill Bypass, LLC, the Motion for a Continuance is hereby DENIED and the Hearing will be proceed as scheduled on June 6, 2013 at 1:30 p.m. BY THE COURT Albert H. Masland, J. Donald R. Reavey,Esquire, for Petitioner/Appellant John G. French, Esquire, for Cumberland County Board of Assessment Appeals Joseph A. Curcillo, III,Esquire, Solicitor for East Pennsboro Township Carl P. Beard, Esquire, Solicitor for East Pennsboro School District CAPOZZI ADLER,P.C. By: Donald R. Reavey, Esquire Attorney I.D. No. 82498 Brandon S. Williams, Esquire Attorney I.D. No. 200713 P.O. Box 5866 Harrisburg,PA 17110 (717) 233-4101 Attorneys for the Appellants/Petitioners IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA 1200 CAMP HILL BYPASS, LLC, Appeal From Decision of Board of Assessment Petitioners/Appellants Civil Action Law VS. Civil Docket No. 12-6487 CUMBERLAND COUNTY BOARD OF Parcel Numbers at Issue: 09-20-1854-007 ASSESSMENT APPEALS Respondent/Appellee AFFIDAVIT OF SERVICE I Karen Fisher, an employee of Capozzi Adler,P.C.,hereby certify that on the 28ffi Day of May, 2013, I served the attached Petitioner/Appellant's Response to Rule to Show Cause Regarding Respondent/Appellee's Motion for a Continuance upon the following parties and/or their counsel of record in this proceeding via First Class U.S. Mail: John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1304 Oak Lane New Cumberland, PA 17070 Joseph Curcillo, III, Esquire Solicitor, East Pennsboro Township Curcillo Law, LLC 3964 Lexington Avenue Harrisburg, PA 17109 Patrick Fanelli, Esquire Carl P. Beard, Esquire` Solicitor, East Pennsboro'School Disirict = Andrews & Beard Law Offices P.O. Box 1311 Altoona, PA 16603-1311 I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unworn falsification to authorities Date: :5-A�� Karen L. Fisher, Paralegal Capozzi Adler, P.C. P.O. Box 5866 Harrisburg, Pennsylvania 17110 'j'f,4E PRi T�1 altilto CAPOZZI ADLER, P.C. 2J13 MAY 28 PV, 1: 3o By: Brandon S. Williams, Esquire Attorney I.D.No. 200713 CUMBERLAND COUNT`,' P.O. Box 5866 PENNSYLVANIA Harrisburg, PA 17110 (717)233-4101 Attorneys for the Appellants/Petitioners IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 1200 CAMP HILL BYPASS, LLC, Appeal From Decision of Board of Assessment Petitioners/Appellants Civil Action Law VS. Civil Docket No. 12-6487 CUMBERLAND COUNTY BOARD OF Parcel Numbers at Issue: 09-20-1854-007 ASSESSMENT APPEALS Respond ent/Appellee ENTRY OF APPEARANCE TO THE PROTHONOTARY: Please enter the appearance of Brandon S. Williams, Esquire, of Capozzi Adler, P.C., as counsel of record for the Petitioner/Appellant, 1200 Camp Hill Bypass, LLC. Respectfully SuZbmitte Brandon ci Willi ranndonn S. Williams,, Esquire Attorney I.D. No.: 200713 Capozzi & Adler, P.C. P.O. Box 5866 Harrisburg, PA 17110 (717) 233-4101 s 4 CAPOZZI ADLER, P.C. By: Brandon S. Williams, Esquire Attorney I.D. No. 200713 P.O. Box 5866 Harrisburg, PA 17110 (717) 233-4101 Attorneys for the Appellants/Petitioners IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 1200 CAMP HILL BYPASS, LLC, Appeal From Decision of Board of Assessment Petitioners/Appellants Civil Action Law VS. Civil Docket No. 12-6487 CUMBERLAND COUNTY BOARD OF : Parcel Numbers at Issue: 09-20-1854-007 ASSESSMENT APPEALS Respondent/Appellee AFFIDAVIT OF SERVICE I Karen Fisher, an employee of Capozzi Adler, P.C., hereby certify that on the 28`x' Day of May, 2013, 1 served the attached Entry of Appearance upon the following parties and/or their counsel of record in this proceeding via First Class U.S. Mail: John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1304 Oak Lane New Cumberland, PA 17070 Joseph Curcillo, III, Esquire Solicitor, East Pennsboro Township Curcillo Law, LLC 3964 Lexington Avenue Harrisburg, PA 17109 Patrick Fanelli, Esquire Carl P. Beard, Esquire Solicitor, East Pennsboro School District Andrews & Beard Law Offices P.O. Box 1311 Altoona, PA 16603-1311 I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities Date: SA 0009 Karen L. Fisher, Paralegal Capozzi Adler, P.C. P.O. Box 5866 Harrisburg, Pennsylvania 17110 Telephone: (717) 233-4101 1200 CAMP HILL BYPASS, LLC : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS 12-6487 CIVIL TERM ORDER OF COURT AND NOW, this jg2VI day of May, 2013, upon consideration of the Motion for Continuance and Response thereto, over the objection of Petitioners, the hearing scheduled for June 6, 2013, is rescheduled for Monday, July 29, 2013, at 1:30 p.m., in Courtroom Number 1, Cumberland County Courthouse, Carlisle, Pennsylvania. By the Court, Albert H. M&aslarrd, J. Donald R. Reavey, Esquire For Petitioners/Appellants X Chn G. French, Esquire For Cumberland County Board of Assessment Appeals ."Xioseph A. Curcillo, III, Esquire Solicitor for East Pennsboro Township /Carl P. Beard, Esquire Solicitor for East Pennsboro School District :sal ` An `LL #. CAPOZZI ADLER, P.C. JUN 13 By: Donald R. Reavey, Esquire 0 Attorney I.D. No. 82498 -Ut'%8t A Brandon S. Williams, Esquire �'*WVS YL a�©ONT Y Attorney I.D. No. 200713 P.O. Box 5866 Harrisburg, PA 17110 (717) 233-4101 Attorneys for the Appellants/Petitioners IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 1200 CAMP HILL BYPASS, LLC, Appeal From Decision of Board of Assessment Petitioners/Appellants Civil Action Law VS. Civil Docket No. 12-6487 CUMBERLAND COUNTY BOARD OF Parcel Numbers at Issue: 09-20-1854-007 ASSESSMENT APPEALS Respondent/Appellee PETITIONER/APPELLANT'S MOTION FOR SCEHDULING ORDER NOW comes the Petitioner/Appellant, 1200 Camp Hill Bypass, LLC, and files this Motion for Scheduling Order: 1. Petitioner 1200 Camp Hill Bypass, LLC is the owner of the commercial property known as 1200 Camp Hill Bypass, Camp Hill, Pennsylvania, Parcel Identifier: 09-20-1854-007 (hereinafter the "Property"). 2. On or about October 17, 2012 Petitioner/Appellant filed a Petition for Allowance of Appeal from the Decision of the Cumberland County Board of Assessment Appeals for the Property. 3. On or about June 3, 2013 the Court entered an Order re-scheduling the hearing on Petitioner/Appellant's appeal for Monday, July 29, 2013, at 1:30 p.m. 4. Petitioner/Appellant requests that this Honorable Court enter a Scheduling Order, substantially in the form of the proposed Order attached hereto, requiring that all parties disclose certain information on or before Friday, July 19, 2013, ten (10) days prior to the hearing. 5. The information to be disclosed shall include: a. all expert reports; b. all appraisals; c. list of witnesses; d. copies of all exhibits to be used at trial. 6. Petitioner has sought the concurrence of counsel for each of the Parties/Interveners,and their responses are as follows: • John G. French, Esquire, for Cumberland County Board of Assessment Appeals does not concur; • Joseph A. Curcillo, III, Esquire, Solicitor for East Pennsboro Township does not concur; • Carl P. Beard, Esquire, Solicitor for East Pennsboro School District does not concur. WHEREFORE, Petitioner/Respondent requests that its Motion for Issuance of a Scheduling Order requiring the disclosure of certain information no later than Friday, July 19, 2013 be GRANTED. Respectfully submitted, CAPOZZI ADLER, P.C. Date: ��j By: Donald R. Reavey, Esquire Attorney ID No. 82498 Brandon S. Williams, Esquire Attorney ID No. 200713 P.O. Box 5866 Harrisburg, PA 17110 (717) 233-4101 CAPOZZI ADLER, P.C. By: Donald R. Reavey, Esquire Attorney I.D. No. 82498 Brandon.S. Williams, Esquire Attorney I.D. No. 200713 P.O. Box 5866 Harrisburg, PA 17110 (717) 233-4101 Attorneys for the Appellants/Petitioners IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 1200 CAMP HILL BYPASS, LLC, Appeal From Decision of Board of Assessment Petitioners/Appellants Civil Action Law VS. : Civil Docket No. 12-6487 CUMBERLAND COUNTY BOARD OF Parcel Numbers at Issue: 09-20-1854-007 ASSESSMENT APPEALS Respondent/Appellee AFFIDAVIT OF SERVICE I Karen Fisher, an employee of Capozzi Adler, P.C., hereby certify that on the AAay of June, 2013,I served the attached Motion for Scheduling Order upon the following parties and/or their counsel of record in this proceeding via First Class U.S. Mail: John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1304 Oak Lane New Cumberland, PA 17070 Joseph Curcillo, III, Esquire Solicitor,'East Pennsboro Township Curcillo Law, LLC 3964 Lexington Avenue Harrisburg, PA 17109 Patrick Fanelli, Esquire Carl P. Beard, Esquire Solicitor, East Pennsboro School District Andrews & Beard Law Offices P.O. Box 1311 Altoona, PA 16603-1311 I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities Date: Karen L. Fisher, Paralegal Capozzi Adler, P.C. P.O. Box 5866 Harrisburg, Pennsylvania 17110 1200 CAMP HILL BYPASS, LLC : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS 12-6487 CIVIL TERM ORDER OF COURT AND NOW, this /!;?j� day of June, 2013, upon consideration of the Motion for Scheduling Order filed by the PetitionerAppellant, 1200 Camp Hill Bypass, LLC, IT IS ORDERED AND DIRECTED as follows: No later than Monday, July 22, 2013, each party and/or intervener shall submit a prehearing memorandum to the Court Administrator and serve a copy on all other parties. All expert reports and appraisals shall be delivered to all parties at that time as well. The prehearing memorandum shall set forth in the following order: 1. A statement of the basic facts as to valuation of the property. 2. A statement as to the principal issues. 3. A summary of legal issues regarding admissibility of testimony, exhibits or any other matter, and legal authorities relied on. 4. The identity of witnesses to be called. 5. A list of exhibits and brief identification of each. 6. The current status of settlement negotiations including a statement as to whether an Alternative Dispute Resolution option has been utilized. By the Court, Albert"Wh. asland, J. '"� " z' r° C; G) C�r 1 ZP-* j.= �nald'R. Reavey, Esquire For Petitioners/Appellants ./John G. French, Esquire For Cumberland County Board of Assessment Appeals oseph A. Curcillo, III, Esquire Solicitor for East Pennsboro Township /earl P. Beard, Esquire Solicitor for East Pennsboro School District :sal� A 1 {{ z w( CAPOZZI ADLER,P.C. 20 13 JUL 18 AM H: 2 3 By: Donald R. Reavey, Esquire CUMBERLAND COUNI`Y Attorney I.D. No. 82498 PENNSYLVANIA Brandon S. Williams, Esquire Attorney I.D. No. 200713 P.O. Box 5866 Harrisburg, PA 17110 (717) 233-4101 Attorneys for the Appellants/Petitioners IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA 1200 CAMP HILL BYPASS,LLC, Appeal From Decision of Board of Assessment Petitioners/Appellants Civil Action Law VS. Civil Docket No. 12-6487 CUMBERLAND COUNTY BOARD OF Parcel Numbers at Issue: 09-20-1854-007 ASSESSMENT APPEALS Respondent/Appellee PETITIONER/APPELLANT'S MOTION IN LIMINE NOW comes the Petitioner/Appellant, 1200 Camp Hill Bypass, LLC; and pursuant to Pa.R.E..103(a)(1) files this Motion In Limine to exclude evidence related to valuation of the Property after September 1, 2012, and in support thereof avers as follows: 1. r Petitioner 1200 Camp Hill Bypass, LLC is the owner of the commercial property known as 1200 Camp Hill Bypass, Camp Hill, Pennsylvania, Parcel Identifier: 09-20-1854-007 (hereinafter the "Property"). 2. 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$4,100,000.00. Given the applicable common level ratio published by the State Tax Equalization Board (hereinafter "STEB") for the 2012 Tax Year, an assessed value of$4,100,000.00 implies a market value of approximately$4,100,000.00. 3. The Petitioner filed timely appeals for the Property for the 2013 Tax Year with the Cumberland County Board of Assessment Appeals. 4. An assessment appeal hearing was held before the Cumberland County Board of r Assessment Appeals on October 11, 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. 5. On or about October 15, 2012, Petitioner received a decision from the Cumberland County Board of Assessment Appeals indicating that its decision was to revise the assessed value of the Property to $3,900,00.00. 6. On or about October 17, 2012 Petitioner/Appellant filed a Petition for Allowance of Appeal from the Decision of the Cumberland County Board of Assessment Appeals for the Property. 7. A hearing was originally scheduled for January 25, 2013, but was rescheduled when the Cumberland County Board of Assessment Appeals filed a Motion for Continuance on or about January 15, 2013, citing a desire to coordinate appraisal efforts with other taxing bodies, and to accommodate its search for a new solicitor. 8. The hearing was rescheduled for June 6, 2013,but was again rescheduled after the Cumberland County Board of Assessment Appeals filed another Motion for Continuance on or about May 20, 2013, citing the same reasons asserted in its previous Motion for Continuance. - 9. The hearing is currently scheduled for July 29, 2013,but it will relate back to the January 1, 2013 effective date. 1p 10. Under the General County Assessment Law, the relevant assessment date for the taxing period beginning January 1, 2013 is September 1, 2012. 11. Petitioner had its assessment of the Property completed on September 7, 2012 at great effort and expense. 12. Although the Cumberland County Board of Assessment Appeals represented as early as January of 2013 that it wished to coordinate appraisal efforts, it was not until July of 2013 that counsel contacted counsel for Petitioner to arrange for an appraisal of the Property. 13. The current value of the Property is irrelevant to the Tax Assessment Appeal for fiscal year beginning January 1, 2013. The market value as of the date the appeal was filed is the subject of the appeal. 72 Pa.C.S. § 5020-518.2 (2013). . 14. The instant appeal was filed on October 17, 2012. 15. All delays in in the appeals process were requested by the Cumberland County Board of Assessment Appeals to great prejudice of Petitioner. 16. If the Cumberland County Board of Assessment Appeals is permitted to present evidence relating to the value of the Property after September 1, 2012, Petitioner will need to perform another appraisal of the Property in order to address and refute the findings in the Cumberland County Board of Assessment Appeals' appraisal. 17. Evidence of the valuation of the Property after September 1, 2012 would only be relevant for an appeal of the 2014 assessment, which appeal would be consolidated into the pending appeal if not resolved. 72 Pa.C.S. § 5020-518.1 (2013). 18. Furthermore, information regarding valuation of the Property after September 1, 2012, during changing market conditions, is irrelevant for the fiscal year January 1, 2013 assessment, which was to be completed September 1, 2012. 19. Allowing the presentation of evidence of valuation after September 1, 2012 would violate the General Assessment Law and would constitute reversible error. WHEREFORE, Petitioner/Respondent requests that its Motion in Limine be GRANTED, and that the Cumberland County Board of Assessment Appeals, and other Taxing Authorities be prevented from introducing evidence of valuation of the Property after September 1, 2012. Respectfully submitted', CAPOZ LADLER P. . Date: jl Bye,.-' Donald R. Reavey, Esquire Attorney ID No. 82498 Brandon S. Williams, Esquire Attorney ID No. 200713 P.O. Box 5866 Harrisburg, PA 17110 (717) 233-4101 j CAPOZZI ADLER,P.C. By: Donald R. Reavey, Esquire Attorney I.D. No. 82498 Brandon S. Williams, Esquire Attorney I.D. No. 200713 P.O. Box 5866 Harrisburg, PA 17110 (717) 233-4101 Attorneys for the Appellants/Petitioners IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA 1200 CAMP HILL BYPASS, LLC, Appeal From Decision of Board of Assessment Petitioners/Appellants Civil Action Law VS. Civil Docket No. 12-6487 CUMBERLAND COUNTY BOARD OF Parcel Numbers at Issue: 09-20-1854-007 ASSESSMENT APPEALS Respondent/Appellee AFFIDAVIT OF SERVICE I Karen Fisher, an employee of Capozzi Adler, P.C., hereby certify that on the Day of July, 2013, I served the attached Motion In Limine upon the following parties and/or their counsel of record in this proceeding via First Class U.S. Mail: John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1304 Oak Lane New Cumberland, PA 17070 Joseph Curcillo, III, Esquire Solicitor, East Pennsboro Township Curcillo Law, LLC 3964 Lexington Avenue Harrisburg, PA 17109 Patrick Fanelli, Esquire Carl P. Beard, Esquire Solicitor, East Pennsboro School District Andrews & Beard Law Offices P.O. Box 1311 Altoona, PA 16603-1311 1 I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unworn falsification to authorities Date: Karen L. Fisher, Paralegal Capozzi Adler,P.C. P.O. Box 5866 Harrisburg, Pennsylvania 17110 CAPOZZI ADLER, P.C. By: Donald R. Reavey, Esquire Attorney I.D. No. 82498 Brandon S. Williams, Esquire Attorney I.D. No. 200713 P.O. Box 5866 Harrisburg, PA 17110 (717) 233-4101 - 200 flAR 77 P. ,14 I: 16 CUMBERLAND COUNTY PENNSYLVANIA Attorneys for the Appellants /Petitioners IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 1200 CAMP HILL BYPASS, LLC, Petitioners /Appellants vs. : Appeal From Decision of Board of Assessment : Civil Action Law : Civil Docket No. 12 -6487 CUMBERLAND COUNTY BOARD OF : Parcel Numbers at .Issue: 09 -20- 1854 -007 ASSESSMENT APPEALS Respondent /Appellee . STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW this 7 day of March. 2014, . it is hereby Agreed and Stipulated by and between the Appellant, 1200 Camp Hill Bypass, LLC, by its attorney, Donald Reavey, Esquire ;. Appellee, Cumberland County Board of Assessment Appeals and County of Cumberland, by its attorney John G. French, Esquire; Interested Party, East Pennsboro Area School District, by its attorney Carl Beard, Esquire; and Interested Party, East Pennsboro Township, by its attorney Henry Coyne, Esquire, as follows: 1 Appellant, 1200 Camp Hill Bypass, LLC, filed a "Petition for Allowance of Appeal from the Decision of the Cumberland County Board of Assessment Appeals" on October 17, 2012. . On May 29, 2013 the Court, by Order of the Honorable Albert H. Masland, scheduled a hearing for July 29, 2013. By Order dated July , 2013, that hearing was cancelled and the matter continued generally. Parties have now settled this case. 2. The assessment appeal relates to market value as of January 1, 2013, and year 2013, and subsequent years, taxes. 3. The property which is the subject of this appeal is a 41,536 square foot office building situate at 1200 Camp Hill Bypass in East Pennsboro Township, Cumberland County, Pennsylvania. The property is further identified as Cumberland County Tax Parcel Number 09- 20-1854-007. 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 2013, of $4,100,000.00. The Board of Assessment Appeals modified the value to $3,900,000.00. -The parties stipulate that the total fair market value of the property as of January 1, 2013, and for all subsequent years, is $3,550,000. S. 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 201.2 taxes. The parties further stipulate that the assessment applicable for taxes billed in years 2012 and 2013 shall be $3,550,000. The assessment of $3,550,000 shall continue in that 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 Ctmlbertand- County Assessment Office, 7. The said assessment of $3,550,000.00 shall be implemented beginning with year 2013 County and Municipal taxes, and beginning with 201.3/14 School real estate taxes. The said assessment of $3,550,000.00 shall be effective for tax years beginning on and after January 1, 2013 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 upon the Court's issuing of the final Order implementing this stipulation they will pay timely pay said refunds. 9. 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. 10. Taxpayer /Appellant and East Pennsboro Area School District agree that Taxpayer /Appellant has not yet made payment on the 2013 School Real Estate Taxes, and that Taxpayer /Appellant shall be entitled to make payment at the 2% discounted rate typically available for payments made on or before August 31, 2013, so long as Taxpayer /Appellant makes payment within 30 days of East Pennsboro Area School. District's issuance of a revised bill, after the entry of an Order approving this Stipulation. The discounted amount due will be $37,675.83. 11. Each party to this appeal shall bear its own costs. 12. The Court is requested to enter the proposed Order attached hereto. 13. 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. 14. This Stipulation may be executed in Counterparts which, once assembled, will constitute the entire Stipulation as if thc Stipulation had been executed on a single document. Date: Date: Date: B : Respectfully submitted. 1200C HIL/ ' 44/ onald R. Reavey, Esquire Attorney ID No. 82498 Brandon S. Williams, Esquire Attorney ID No. 200713 Attorneys for Appellant Capozzi Adler, P.C. P.O. Box 5866 Harrisburg, PA 17110 (717) 233-4101 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY OF CUMBERLAND n G. French, Esqu olichor for Cumberland County Board of Assessment Appeals 1304 Oak Lane New Cumberland, PA 17070 EAST PENNSBORO AREA SCHOOL DISTRICT 13y: Carl Beard, Esquire Solicitor, East Pennsboro Area School District Andrews & Beard Law Offices P.O. Box 1311 Altoona; PA 16603-1311 EAST PENNSJJORO TOWNSHIP Date: - By: Henry Coyne, ;squire Solicitor, East Pennsboro Township Coyne & Coyne, P.C. 3901 Market Street Camp Hill, PA 17011-4227 CAPOZZI ADLER, P.C. By: Donald R. Reavey, Esquire Attorney I.D. No. 82498 Brandon S. Williams, Esquire Attorney I.D. No. 200713 P.O. Box 5866 Harrisburg, PA 17110 (717) 233-4101 Attorneys for the Appellants /Petitioners IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 1200 CAMP HILL BYPASS, LLC, : Appeal From Decision of Board of Assessment Petitioners /Appellants : Civil Action Law vs. : Civil Docket No. 12 -6487 CUMBERLAND COUNTY BOARD OF : Parcel Numbers at Issue: 09 -20- 1854 -007 ASSESSMENT APPEALS . Respondent /Appellee . AFFIDAVIT OF SERVICE I Karen Fisher, an employee of Capozzi Adler, P.C., hereby certify that on the 7th day of March, 2014, I served the attached Stipulation and Joint Motion for Agreed Order upon the following parties and /or their counsel of record in this proceeding via First Class U.S. Mail: John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1304 Oak Lane New Cumberland, PA 17070 Carl P. Beard, Esquire Solicitor, East Pennsboro School District Andrews & Beard Law Offices P.O. Box 1311 Altoona, PA 16603 -1311 Henry Coyne, Esquire Solicitor, East Pennsboro Township Coyne & Coyne, P.C. 3901 Market Street Camp Hill, PA 17011 -4227 I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities Date: 3/7/2014 otdtila Karen L. Fisher, °a alegal Capozzi Adler, P.C. P.O. Box 5866 Harrisburg, Pennsylvania 17110 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 1200 CAMP HILL BYPASS, LLC, : Appeal From Decision of Board of Assessment Petitioners /Appellants : Civil Action. Law VS, : Civil Docket No. 12 -6487 CUMBERLAND COUNTY BOARD QF ; Parcel Numbers at Issue; 09 -20 -1854 -007 ASSESSMENT APPEALS Respondent /Appellee AND NOW, thii day of ORDER , 2014, 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. 09- 20- 1854 -007, having a street address of 1200 Camp Hill Bypass, in East Peonsboro Township, Cumberland County, Pennsylvania is a 41,536 square foot office building that shall have a total fair market value of $3,550,000. 2. As a result of the 2010 Cumberland County -wide reassessment, the Predetermined Ratio is 100% of year 2010 value. The assessment applicable for taxes billed in 2013 shall be $3,550,000. The assessment of $3,550,000 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 2013 county and municipal taxes and with the 2013/2014 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 timely refund any , refunds due. S. Each party to this appeal shall bear its o By the Court, Albert H. as ✓Dnald R. Reavey, Esquire, for Petitioner /Appellant ✓!o G. French, Esquire, for Board of Assessment Appeals and Cumberland County wCoyne, Esquire, for East Pennsboro Township atrick Fanelli, Esquire, for East Pennsboro Area School District Corks. nal (sL 3//3/IV