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Home My WebLink About12-6722IN THE COURT Oh COMMON PLEAS OF CUMBERLAND COUNTY. PA. CIVIL ACTION -LAW IN RF: APPF,AL OF BOTTLING GROUP INCORPORATED FROM THE CUMBERLAND COUNTY BOARD OF' ASSESSMENT APPEALS TAX PARCEL NO.: 30-08-0591-003 MUNICIPALITY: NORTH NEWTON TWP. SCHOOL DISTRICT: BIG SPRING SD ASSFSSMENT FOR THE YEAR x:013 PROPERTY OF BOTTLING GROUP INCORPORATED ~ ~ 1..11 No. ~ ~ - ~~ Real Estate Tax Assessment Appeal PETITION F'OR REVIEW OF COMMERCIAL REAL PROPERTY ASSESSMENT TO THE HONORABLE JiJDGES OF SAID COURT: . .~ ,_ __ 1. The petitioner is OVERNIGHT TRANSPORATION CO.; duly authorized to transact business in Pennsylvania with a place of business located at 375 Shippensburg Road, NORTH NEWTON TWP., CLTNIBERLAND COUNTY, Pennsylvania. ?. The respondent is the CUMBERLAND County Board of Assessment Appeals whi~se address is: CUMBERLAND County Offices, Rm 107, Board of Assessment Appeals, ]Courthouse Square, Carlisle, PA 1?013. 3. The petitioner is the owner of property located at 6375 Shippensburg Road, FORTH NEWTON TWP., CUMBERLAND COUNTY; Pennsylvania, which is identified for local real estate tax purposes as Parcel Nc. 30-08-0591-003 (he;reinafter referred to as ``Premises). ~1. The County of CUMBERLAND, the municipality of NORTH NEWTON TWP.. and the BIG SPRING SD School District are the taxing bodies interested in the taxable status of the Premises. ~. Sometime in 2012, the petitioner was informed that the assessment of the premises for local real estate tax purposes was fixed for the 2013 tax year at 51,455,900. ~~ S ~ G1 a~~ ~~~~ . ~~,~ ~~ s 9 ~~. ~ BaC~ 3 S 6. "I'he petitioner filed notice of its intention to appeal this assessment to the CliMBERLAND County Board of Assessment Appeals (`Board") and a Hearing was held on October 2, 2012. 7. The petitioner was informed that the Board made no change to the assessment of ~ l ,455,900 (See Exhibit "A" annexed hereto.) 8. The assessment for the premises as fixed by the Board is excessive, improper, unjust and contrary to law for the following reasons: (.a) The assessment is based in whole or in part upon an appraisal that does not represent the actual value of the premises; (~~b) The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied by the taxing authority; (c) The assessment lacks uniformity; (d) The assessment is discriminatory; (e) The assessment is otherwise unjust and inequitable. ~VI-IEREFORE, the petitioner requests that the, Court review and reduce the assessment for the premises fixed for the taxable year 2013 and make such other orders and decrees with respect thereto as shall be just and proper. ~~ ~_ HENRY LAC ATTORNEY PETITIONER ATTORNEY ID. NO. 312582 605 NORTH BROAD STREET LAN~SDALE, PENNSYLVANIA 19446 DA"TED: October 29, 2012 (215) 362-7772 Exhibit GG A" Cumberland Coiant_y Assessment Office One Court_hou::> Square Room 10~ Carlisle, PA 17013 (?17) 29i~-63`x" Hours: S:OOam to 4:30pm Parcel Iden~ifier: BOTTLING GR.OLJP INCORPORATED 0~ ~ ~ 2~1~ ~ 30-08-0591-003. C/O JANATA, LACAP & ASSOC, PC 605 NORTH BROAD STREET ~.~~'~~ MAILING DATE: >cTOBER 3, 2012 LANSDALE PA 19446 ~ ~~- APPEAL DEADLIDIE: NOVEMBER 02, 2012 BOARD OF ASSESSMENT APP~LS DECISION NOTICE -THIS IS NOT A TAX BILL T?;i~ ~., .a ...~t : _~ cf a change to the asse..sed ~~aluGt ion or status of t_r ~.. prcperty REASON FOR CHANGE: 04 - APPEAL BOARD DECISION (DENIED - NO CHANGE) The Board oi` Assessment Appeals has issued this decision regarding your t.ax assessment appeal. You may appeal this decision to the Court of Common Pleas by filing the appropriar_e paperwork with the Prothonotary's office .in accordance with local rules of court. FUTURE TAX BILLING BASIS OLD NEW ASSESSMENT ].,455,900 1,455,900 TAX STATUS Taxable Taxable CMG STATUS j i I r MARKET-BASED ASSESSMENT OLD NEW Land 225,000 225,000 Improvements TOTAL 1.,230,900 1,955,900 1,230,900 1,455,900 1000 of Market Value at 2010 Base Year Rates. CLEAN AND GREEN (C&G) ASSE SSMENT OLD NEW Land ~ N/A N1A Improvements, N/A N/A TOTAL ~ N/A NIA Land value bas ed on rates provide d by the State. CHANGE OF TAX BA5IS - NET COOPITY/MUNIC CHANGE SCHOOL Land Improvements ~~ 0 0 0 TOTAL 0 0 Effects Future Billing Cycles Onl y cc: BOTTLING CROUP 1:NCORPORATED Cumberland County Board of .assessment Appeals George A. DeMartyn Kristin Lehman Lloyd W. Bucher Stephen D. Tiley, Assistant Solicitor Bonnie M. Mahoney, Chief Assessor ~~ EFFECTIVE: 01/01/2013 for County/Munic 07/01/2013 for School PROPERTY DESCRIPTION Munic : 30 - NORTH NEWTON TOWNSHIP School: 1 - BIG SPRINt,~ Si) Control Number: 300000x1 Property Location: 375 SHIPPENSBURG ROAD LAND APPROX 5 ACRES Land Size: 5.00 acres Property Type: I Industrial Cumberland County Commissioners Barbara Cross Jim Hertzler Gary Eichelbercer Dennis Marion, Chief '.'_ei. K f notc_a llL} CC IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA CIVIL ACTION -LAW IN RE: APPEAL. OF BOTTLING GROUP INCORPORATED FROM THE CUMBERLAND COiJNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 30-08-0591-003 MUNICIPALITY: NORTH NEWTON TWP. SCHOOL L>ISTRICT: BIG SPRING SD ASSESSMENT FOR THE YEAR ~ 013 PROPERTY OF BOTTLING GROUP INCORPORATED No. ~ ~ - l~~l ~C~ w ~, Real Estate Tax Assessment .Appeal CERTIFICATION OF VERIFICATION 1 [, Henry Lacap, am an Attorney-at-Law of the Commonwealth of Permsylvania and have been retained to represent the petitioner, ;BOTTLING GROUP INCORPORATED, in the within cause of action. 2. I have been authorized to file this petition on L~ehalf of the petitioner. 3. This Certification of Verification is not executed by an officer of the petitioner because the verification could not be obtained within the time prescribed to effect its appeal by statute and rules of the Court. ~. 1 airs familiar with all of the facts contained in this petition. 5. [certify that all of the facts set forth in this Petition are true and correct to the best of my lrnowledge and belief. I further certify that if any of the foregoing statements are willfully incorrect, I aYn subject to penalties as stated in the Pennsylvania Crimes Code, 18 PA.C.S. 4904, relating to unsworn falsification to authorities. /~ C-- ~._.~ HENRY LAC ATTORNEY ETITIONER ATTORNEY ID. NO. 312582 605 NORTH BROAD STREET LANSDALE, PENNSYLVANIA 19446 DATID~ October 29, 2012 (215) 362-7772 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY. PA. CNIL ACTION -LAW IN RE: r ~ CiUI f No. 1 a-~~ APPEAL OF BOTTLING GROUP INCORPORATED FROM THE CUMBERLAND COUNTY BOARD OF ASSESSlv1ENT APPEALS TAX PARCEL NO.: 30-08-0591-003 Real Estate "fax Assessment Appeal MUNICIPALITY: NORTH NEWTON TWP. SCHOOL. DISTRICT: BIG SPRING SD ASSESSC~IF,NT FOR THE YEAR 2013 PKOPER'T~' OF BOTTLING GROUP INCORPORAT F,D NOTICE OF APPEARANCE PLF;ASE, enter the appearance of HENRY LACAP Attorney at Law Attorney Id. No. 312582 605 North Broad Street Lansdale, Pennsylvania 19446 (215) 362-7772 as attorney for the petitioner, BOTTLING GROUP INCORPORATED, in the above captioned action. Please direct any- and all correspondence and/or conununications to said attorney at the address and~'or telephone number set forth above. Yours, etc., ---- --- HENR. LAC P IN RE: : IN THE COURT OF COMMON PLEAS OF APPEAL OF BOTTLING GROUP : CUMBERLAND COUNTY, PENNSYLVANIA INCORPORATED FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS 12-6722 CIVIL TERM ORDER OF COURT AND NOW, this ~~ day of November, 2012, a hearing on the merits of the within appeal from an assessment shall commence at 1:30 p.m., Monday, June 3, 2013, in Courtroom Number 1, Cumberland County Courthouse, Carlisle, Pennsylvania. By the Court, Albert H. Masland, J. !/Henry Lacap, Esquire For Petitioner / Stephen D. Tiley, Esquire For Cumberland County Board of Assessment Appeals ~/ Philip H. Spare, Esquire Solicitor for Big Spring School District ~ Michael Scherer, Esquire Solicitor for North Newton Township Edward L. Schorpp, Esquire Solicitor for Cumberland County sal ~p~~s /+~,a, ~~d ~!~/y~a ,~ ~~~~ , hor pp c-, c ,..;, ~~ -.. .~3 ^' -" zrn ~ cti -~ i- ~--." _ r-~ yam- ~ t...J 3 A~ ~ ~~R v ~ -_,' . ~ _; _tt y~~ ; y ._. P.1 'S CC~ ecru ~ ~ "~` `~"' ~^a+^ IN RE: : IN THE COURT OF COMMON PLEAS OF APPEAL OF BOTTLING GROUP : CUMBERLAND COUNTY, PENNSYLVANIA INCORPORATED FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS 12-6722 CIVIL TERM ORDER OF COURT AND NOW, this ~~ day of November, 2012, a hearing on the merits of the within appeal from an assessment shall commence at 1:30 p.m., Monday, June 3, 2013, in Courtroom Number 1, Cumberland County Courthouse, Carlisle, Pennsylvania. By the Court, Albert H. Masland, J. 1/Henry Lacap, Esquire For Petitioner / Stephen D. Tiley, Esquire ,-, ^~ For Cumberland County Board of Assessment Appeals -t,3 ~ -<<~ rn~ rn ~ p ~ _ • ~~ ~_., , ~/ Philip H. Spare, Esquire ~~ ~ ~' Solicitor for Big Spring School District rte" _{~- , Esquire /Michael Scherer z~ D c° ?~ ~ ~~ ~<-~: , Solicitor for North Newton Township ~' ~ ~ ,y' r --~ ~~ ; , Edward L. Schorpp, Esquire Solicitor for Cumberland County sal ~'p1,,cs /H.ca, ~cd ~l~/y~a ~~ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. CIVIL ACTION -LAW IN RE: APPEAL OF BOT"TLING GROUP INCORPORATED FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 30-08-0591-003 MUNICLpALITY: NORTH NEWTON TWP. SCHOOL DISTRICT: BIG SPRING SD ASSESSMENT FOR THE YEAR 2013 PROPERTY OF BOTTLING GROUP INCORPORATED No. Real Estate Tax Assessment Appeal ~.~ ..:r R7 . ~ . .,'.. `.. ~ N r~ c~ -~? `'~ ~: rr.. ~.._. .. CERTIFICATION OF SERVICE This is to certify that in this case complete copies of the Petition for Review of Commercial Real Property Assenss`ment were served upon the following persons at the following addresses by mail on the 2~ day of (y~~~e-`~` 2012: CUMBERLAND County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, PA 17013 CUMBERLAND County Solicitor 1 Courthouse Square, Room 200 Carlisle, PA 17013 BIG SPRING SD School. District Office of the Superintendent 45 Mount Rock Road, Newville, PA 17241 NORTH NEWTON TWP., Manager 528 Oakville Road Shippensburg, PA 17257 HENR LAC ATTOR Y F R PETITIONER ATTORNEY ID. NO. 312582 605 NORTH BROAD STREET LANSDALE, PENNSYLVANIA 19446 DATED: November 27, 2012 (215) 362-7772 '�:_ILED-CF'r lC C1. Tt�'E PROTIAONCTAj�y 2913 HAY -2 PM 3: 46 CUMBERLAND COUNTY PENNSYLVANIA IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW IN RE: 2012-6722 Civil Term APPEAL OF BOTTLING GROUP INCORPORATED FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS : Real Estate Tax Assessment Appeal Tax Parcel No.: 30-08-0591-003 NOTICE OF INTERVENTION AND ENTRY OF APPEARANCE TO THE PROTHONOTARY: In accordance with the requirements of the Consolidated County Assessment Law, 53 Pa. C. S. §8801, et se q., the Big Spring School District hereby intervenes as a party to the tax assessment appeal taken by the above-named Appellant. Please enter my appearance in this matter on behalf of Intervener, Big Spring School District. Respectfully submitted, STOCK AND LEADER Date: B : W� y Philip A Spare,Esquire Supreme Court ID No. 65200 Attorney for Intervener, Big Spring School District Susquehanna Commerce Center 221 West Philadelphia Street, Suite E600 York, PA 17401-2994 Telephone (717) 846-9800 Fax No. (717) 843-6134 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY,PENNSYLVANIA CIVIL ACTION - LAW IN RE: 2012-6722 Civil Term APPEAL OF BOTTLING GROUP INCORPORATED FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS : Real Estate Tax Assessment Appeal Tax Parcel No.: 30-08-0591-003 CERTIFICATE OF SERVICE AND NOW,this . day of , 2013, I, Mary K. Ridings, Paralegal for Philip H. Spare, Esquire, of the law f of Stock and Leader, attorneys for Big Spring School District, hereby certify that I served the within Notice of Intervention and Entry of Appearance this day by depositing the same in the United States mail, postage prepaid, in York, Pennsylvania, addressed to: Jerrold F. Janata, Esquire Cumberland County Board of Assessment Janata, Lacap &Associates, P.C. Appeals 605 N. Broad St. 1 Courthouse Square, Room 107 Lansdale, PA 19446 Carlisle, PA 17013 Cumberland County Solicitor North Newton Township 1 Courthouse Square, Room 200 528 Oakville Road Carlisle, PA 17013 Shippensburg,PA 17257 STOCK AND LEADER By: Date Mary IK. ing. Paralegal for ,Philip�H. S are squire Supreme Court I.D. #65200 Susquehanna Commerce Center East Suite 600 221 West Philadelphia Street York, PA 17401-2994 Telephone: (717) 846-9800 Fax: (717) 843-6134 2 IN RE: IN THE COURT OF COMMON PLEAS OF APPEAL OF BOTTLING GROUP : CUMBERLAND COUNTY, PENNSYLVANIA INCORPORATED FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS 12-6722 CIVIL TERM ORDER OF COURT AND NOW, this day of May, 2013, upon agreement of counsel, the hearing currently scheduled for June 3, 2013 is cancelled and rescheduled to commence at 1:30 p.m., Monday, October 14, 2013, in Courtroom Number 1, Cumberland County Courthouse, Carlisle, Pennsylvania. By the Court, Hen Lacap, Esquire Albert H. Maslancr, J. For Petitioner ,1--'John French, Esquire For Cumberland County Board of Assessment Appeals �Pllip H. Spare, Esquire Solicitor for Big Spring School District Michael Scherer, Esquire Solicitor for North Newton Township ,.,,�dward L. Schorpp, Esquire Solicitor for Cumberland County C-) C- :sal MCD T 3> IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: APPEAL BOTTLING GROUP INCORPORATED FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Petitioners /Appellants vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Respondent/Appellee Parcel No. 30- 08- 0591 -003 : CIVIL ACTION — LAW : No. 12 -6722 CIVIL : Tax Assessment Appeal if> CD N) STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this day of , 2014, it is hereby Agreed and Stipulated by and between the Appellant, Bottling Group Incorporated, by its attorney, Henry Lacap, Esquire, Janata, Lacap and Associates PC; North Newton Township by Michael A. Scherer, Esquire, Baric Scherer, LLC; Big Spring School District by Philip H. Spare, Esquire, Stock and Leader; and Cumberland County Board of Assessment Appeals by John French, Esquire as follows: 1. On August 28, 2012, Appellant Bottling Group, Incorporated, filed a Petition for Appeal for Tax Parcel No. 30 -08- 0591 -003, which consists of a 5.0 acre industrial parcel upon which is situated a warehouse of approximately 50,000 square feet., and which has a street address of 375 Shippensburg Road, North Newton Township, Pennsylvania ( "Property "). 2. 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 28, 2012, was $1,250,000 and that value continues for the subsequent tax years at issue. 3. As a result of the 2010 Cumberland County -wide reassessment, the Predetermined Ratio is 100% of year 2010 value. The parties further stipulate that the assessment applicable for taxes billed in year 2013 shall be $1,250,000. The assessment of $1,250,000 shall continue in that amount for future years, until changed as provided by law. 4. The stipulated assessments 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. 5. 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 refunds due. 6. Each party to this appeal shall bear its own costs. 7. The Court is requested to enter the proposed Order attached hereto. 8. 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. 9. The undersigned Attorneys have specific authorization to enter into this settlement Stipulation by her/his client(s). 2 Respectfully submitted, By: Henry Lacap, Esquire Janata, Lacap and Associates PC 605 North Broad Street Lansdale, PA 19446 Counsel for Appellant Bottling Group, Inc. By: By: MicKael A. Scherer, Esquire Bark Scherer, LLC 19 West South Street Carlisle, PA 17013 Solicitor for North Newton Township Ph7ip H. '.are,' squire Stock and Leader Susquehanna Commerce Center East, Suite E600 221 West Philadelphia Street Yorkl, PA 17401 Solicitor for Big Spring School District By: John G. French, Esquire 1304 Oak Lane New Cumberland, PA 17040 Solicitor for Cumberland County Board of Assessment Appeals 3 4 Respectfully submitted, By: . ri` y; moo , Henry Lacap squire Janata, Lacap and A. so&: tes PC 605 North Broad Stre Lansdale, PA 19446, Counsel for.Appellant Bottling Group, Inc. By: Michael A. Scherer, Esquire Bark- Scherer, LLC I .19 West South Street Carlisle, PA 170131, Solicitor for. North Newton Township By: Philip H. Spare, Esquire. Stock and Leader Susquehanna Commerce Center East, Suite E600 221 West Philadelphia Street Yorkl, PA 17401 Solicitor for Big Sp *ing School District By: J G. French, Esquire 1304 Oak Lane New Cumberland, PA 17040 Solicitor for Cumberland County Board of Assessment Appeals 1 John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1 Courthouse Square Carlisle, Pennsylvania 17013 IN RE: APPEAL BOTTLING GROUP INCORPORATED FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Petitioners /Appellants vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Respondent/Appellee Parcel No. 30 -08- 0591 -003 Supreme Court I.D. No. 90788 Tel: 717- 759 -5297 : CIVIL ACTION — LAW : No. 12 -6722 CIVIL : Tax Assessment Appeal CERTIFICATE OF SERVICE I hereby certify that on April 10, 2014, a true and correct copy of the foregoing Stipulation and Joint Motion for Agreed Order was served by means of United States Mail, postage prepaid, to the attorneys /parties of record as follows: Henry Lacap, Esquire Janata, Lacap and Associates PC 605 North Broad Street Lansdale, PA 19446 Counsel for Appellant Bottling Group, Inc Philip H. Spare, Esquire Stock and Leader Susquehanna Comm.Ctr. East Suite E600 221 West Philadelphia Street York, PA 17401 Solicitor for Big Spring School District Michael A. Scherer, Esquire Baric Scherer, LLC 19 West South Street Carlisle, PA 17013 Solicitor for North Newton Township Dated: April 10, 2014 Respectfully submitted, By John French, Esquire IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: APPEAL BOTTLING GROUP : CIVIL ACTION — LAW INCORPORATED FROM THE CUMBERLAND : COUNTY BOARD OF ASSESSMENT APPEALS, Petitioners/Appellants : No. 12-6722 CIVIL vs. : Tax Assessment Appeal CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Respondent/Appellee Parcel No. 30-08-0591-003 17 AND NOW, th j day of ORDER , 2014, upon consideration of the Stipulation and Joint Motion for Agreed Order, it is Decreed and Stipulated that the fair market value of the property that 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 28, 2012, and subsequent years, is $1,250,000. As a result of the 2010 Cumberland County-wide reassessment, the Predetermined Ratio is 100% of year 2010 value. The assessment of the property for 2013 county and municipal taxes and year 2013-2014 school real estate taxes and shall be $1,250,000. The assessment of $1,250,000 shall continue in that amount for future years, until revised in accordance with the law. The Cumberland County Assessment Office shall allocate said assessment between land and improvements in accordance with the law and procedures of the Cumberland County Assessment Office, and shall instruct the taxing bodies to refund timely any refunds due. Said Stipulation and Joint Motion for Agreed Order is incorporated herein. By the Court, 5 John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1 Courthouse Square Carlisle, Pennsylvania 17013 IN RE: APPEAL BOTTLING GROUP INCORPORATED FROM THE CUMBERLAND : COUNTY BOARD OF ASSESSMENT APPEALS Supreme Court I.D. No. 90788 Tel: 717 - 759 -5297 : CIVIL ACTION — LAW Petitioners /Appellants : No. 12 -6722 CIVIL vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Respondent/Appellee Parcel No. 30 -08- 0591 -003 : Tax Assessment Appeal CERTIFICATE OF SERVICE I hereby certify that on April 10, 2014, a true and correct copy of the foregoing Stipulation and Joint Motion for Agreed Order was served by means of United States Mail, postage prepaid, to the attorneys /parties of record as follows: Henry Lacap, Esquire Janata, Lacap and Associates PC 605 North Broad Street Lansdale, PA 19446 Counsel for Appellant Bottling Group, Inc Philip H. Spare, Esquire Stock and Leader Susquehanna Comm.Ctr. East Suite E600 221 West Philadelphia Street York, PA 17401 Solicitor for Big Spring School District Dated: April 10, 2014 Michael A. Scherer, Esquire Baric Scherer, LLC 19 West South Street Carlisle, PA 17013 Solicitor for North Newton Township Respectfully submitted, By 27/ Y(-a---/-// John French, Esquire