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Home My WebLink About12-7007• ~ __ ~RIGj~L C~;' T~~ PRO i H~A:.' ~~~r~' Richard P. Nuffort, Esquire Z~I2 ti®~ (~ ~~ ?. ~~ Attorney I.D. No. 16044 Zimmerman, Pfannebecker, Nuffort & Albert, LLP CUMBERLAhID C~7~JNi'°r' 22 South Duke Street PENhSYLVANl,4 Lancaster, PA 17602 (717) 299-0711 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION--LAW IN RE: APPEAL OF POINT PLAZA LLC Tax Parcel Nos: 03-21-0318-142 and 03-22-0487-010 Municipality: Borough of Carlisle e/ ~ APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS 1. The Appellant is POINT PLAZA LLC, Suite 304, 44 South Bayles Avenue, Port Washington, NY 11561. This Appeal is filed by its attorney Zimmerman, Pfannebecker, Nuffort & Albert, LLP. The Appellant is the owner of the property subject to this Appeal. 2. Cedar-Carlisle LLC had filed an Appeal with the Cumberland County Board of Assessment Appeals appealing the assessment originally fixed by the Board which was: Tax Parcel No. 03-21-0318-142: Tota I: $10,500,000.00 Tax Parcel No. 03-22-0487-010: Total: $787.200.00 3. On October 15, 2012, Cedar-Carlisle LLC sold the subject two tax parcels to Point Plaza LLC. 4. On October 16, 2012, the Cumberland County Board of Assessment Appeals rendered its final Decision as follows; {291-12NP-1/00062771-1} - 1 - ~ (0,3. 7~~Q~ ~~ ~~~?~z ~- Tax Parcel No. 03-21-0318-142: Total: $10, 500, 000.00 Tax Parcel No. 03-22-0487-010: Total: $787.200.00 A true and correct copy of the said Notices sent to the prior owner, Cedar-Carlisle LLC, are attached hereto, fully incorporated herein by reference and marked for identification as Exhibit "A". 3. This Appeal is filed by the Appellant as owner of the property to contest the assessment applied to the above tax parcel by the Board of Assessment Appeals. 4. This Appeal is filed for one or more of the following reasons: A. The assessment of Appellant's property is not uniform with other assessments in Cumberland County. B. The assessment is arbitrary, excessive and unreasonable. C. The assessment does not conform with the common level ratio that exists in Cumberland County so that Appellant's property is assessed at a higher rate than other real property owners. D. The assessment of Appellant's property does not accurately reflect its present fair market value. E. The assessment of Appellant's property is otherwise illegal, unconstitutional, non-uniform, arbitrary and unreasonable. ZIMMERMAN, PFANNEBECKER, NUFFORT ALBERT, LLP Dated: ~ ~ ! ~ ~ ~ gy. Richard P. Nuffort, squire Attorney for Appellant Attorney I.D. No. 16044 {291-12NP-1/00062771-1} _ 2 _ VERIFICATION I, Richard P. Nuffort, Esquire, of the law firm of ZIMMERMAN, PFANNEBECKER, NUFFORT & ALBERT, LLP, verify that I am the attorney for the Appellant herein and that I have their permission to sign this Verification on their behalf. I further verify the statements made in the foregoing Appeal from 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 herein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities. DATED: ~ ~ ~~ ZIMMERMAN, PFANNEBECKER, NUFFORT ALBERT, LLP By: Richard P. Nuffort, squire {291-12NP-1/00062771-1} _ 3 _ ;ent 11/16/2012 at 11:10:28 - from - to 610 408 8837 p3/4 Cumberland County Assessment Office One Courthouse Square Room 107 Carlisle, PA 17013 {717) 290-6350 Sours: 8:OOam to 4:30pm Cumberland County Board of Assessment Appeals George A. DeMartyn Kristin Lehman Lloyd W. Bucher Stephen D. Tiley, Assistant Solicitor Bonnie M. Mahoney, Chief Assessor Parcel Identifier: 03-21-0318-1d2. CEDAR-CARLISLE LLC 44 SOUTH BAYLES AVENUE PORT WASHINGTON NY 11050 M2.ILING DATE: OCTOBER 17, 2012 APPEAL DEADLINE: NOVEMBER 16, 2012 BOARD OF ASSESSMENT APPEALS DECISION NOTICE -THIS IS NOT A TAX BILL This is a notice of a change to the assessed valuation or status of this property. REASODi FOR ra~**~ : 04 - APP~`J1L 8071RD DRCISION (DEHIPD - DTO CH]-NGE} The Board of Assessment Appeals has issued this decision regarding your tax assessment appeal. You may appeal this decision to the Court of Common Pleas by filing the appropriate paperwork with the Prothonotary's office in accordance with local rules of court. FUTURE TAX BILLIDTG 811SIS OLD 1QS9P ASSESSMENT 10,500,000 10,500,000 TAX ST]-TU3 Taxable Taxablo CMG STATUS MA~ClT-S>SED A5SES81~HT ~`"__...__.. OLD NSW Land 2, 791, 100 2, 791, 100 Improvements 7,708,900 7,708,900 TOTAL 10,500,000 10,500,000 100.E of Market Value at 2010 Base Year Rates. CLEAN ADiD GREEN (CiGi) ASSESSIOBNT OLD NEW Land NIA N/A Improvements N/A N/A TOTAL N/A N/A Land value based on rates provided by the State. CSADiGS Op' T11X 871SI3 - 1ST CHADTGS COU'NTYIMUNIC SCHOOL Land 0 0 Improvements 0 0 TOTAL 0 0 Effects Future Billing Cycles Only cc: SUITE 304 (notc_a11L) EFFECTIVE: 01/01/2013 for Countp/Manic 07/01/2013 for School PROPSRTX DESC&IPTION -I Manic.: 03 - CARLISLE BORO 2ND WRD School: 3 - CARLISLE AREA SD Control Number: 03000142 Property Location: 800 E HIGH STREET & 650, 7D0 & 750 EAST HIGH STREET THE POINTS OF CARLISLE PLAZA LOT 1 PB 8? PG 60 Land Size: 15.20 acres Property Type: C5 Commercial - General (Grp 5) Cumberland County Commissioners Barbara Cross Jirn Hertzler Gary Eichelberger Dennis Marion, Chief Clerk ORIGINAL Exhibit "A" ;er~t 11/16/2012 at 11:11:07 - from - Cumberland County Assessment Office One Courthouse Square Room 107 Carlisle, PA 17013 (717) 240-6350 Hours: B:OOam to 4:30pm Stephen D. Tiley, Assistant Solicitor Bonnie M. Mahoney, Chief Assessor Parcel Identifier: 03-22-0487-010. CEDAR-CARLISLE LLC 44 SOUTH BAYLES AVENUE MAILING DATE: OCTOBER 17, 2012 PORT WASHINGTON NY 17.050 APPEAL DEADLINE: NOVEMBER 16, 2012 BOARD OF ASSESSMENT APPEALS DECISION NOTICE - THIS IS NOT A TAX BILL This is a notice of a change to the assessed valuation or status of this property, REASON FOR CEiANGBti: 04 - ]1PPE]lL $OARD D$CI3ION (DENI$D - NO CAADiGE) The Board of Assessment Appeals has issued this decision regarding your tax assessment appeal. You may appeal this decision to the Court of Common Pleas by filing the appropriate paperwork with the Prothonotary's office in accordance with local rules of count. F'C7TOIt8 T11X BILLING} H71SIS OLD N7r1I ~- ASSE3SllEID1T TAlC STA2~S 787, 200 Taxsble 767, 200 Taxable CMG SThT03 I~fARICET-$A5BD ASSESBD~iT OLD NTsW Land 177,500 177,500 Improvements 609,700 609,700 TOTAL 787,200 787,200 100~s of Market Value at 2010 Base Yoar Rates. cl.~Ax ADD cR~sEN (cca) assass~NT OLD ~ NEW Land ~ N/A NIA Improvements N/A N/A TOTAL N/A N/A Land value based on rates provided by the State. CHANGffi OF TAX Sl-SIS - NET CSADiG~ COUNTX/MUNIC SCHOOL Land 0 0 Improvements 0 0 TOTAL 0 p Effects Future Billing Cycles Only cc: SOZTE 309 ~nOCC_a11L] Exhibit.."A" to 610 409 9837 p4/4 Cumberland County Board of Assessment Appeals George A. DeMartyn Kristin Lehman Lloyd Pf. Bucher b!'FECTIVE: 01/01/2013 for Countp/16unic 07/Oi/2013 for School PROP.BRTY DlSCRIPTION Munic.: 03 - CARLISLE BORp 2ND WRD School: 3 - CARLISLE AREA SD Control•Number: 0050fi079 Property Location: 950 E HIGH STREET BURGER ICING CARLISLE PLAZA MALL LOT 3 PB 87 PG 60 Land Size: .71 acres Property Type: CR Commercial-Restaurant Cumberland County Commissioners Barbara Cross Jim Hertzler Gary EicheLberger Dennis Marion, Chief Clerk ORIGINAL r i r ~~~ i• i 1 ~wii i r r /'1~ ~, Richard P. Nuffort, Esquire ~ ~ ~ -~: ,~ Attorney I.D. No. 16044 ~ ' Zimmerman, Pfannebecker, Nuffort & Albert, LLP 22 South Duke Street ~ ; ~ ~{ ~~~ ~, ~ ~~ ~ , Lancaster, PA 17602 / ~ ~ , ~ ~, ~~.~~ ~,., ,,s ~t o ~ 7' (717) 299-0711 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION -LAW IN RE: APPEAL OF POINT PLAZA LLC Tax Parcel Nos: 03-21-0318-142 and No. 12-7007 Civil Term 03-22-0487-010 Municipality: Borough of Carlisle CERTIFICATE OF SERVICE I, Richard P. Nuffort, Esquire, attorney for Appellant, hereby certify that on November 20, 2012, I served a true and correct copy of the Appeal from the Cumberland County Board of Assessment Appeals filed November 16, 2012 upon the following and in the manner indicated below: Service by Certified Mail Cumberland County Board of Assessment Appeals One Courthouse Square Carlisle, PA 17013 Stephen D. Tiley, Esquire Assistant Solicitor, Cumberland County Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Carlisle Borough 53 West South Street Carlisle, PA 17013 Point Plaza LLC Suite 304 44 South Bayles Avenue Port Washington, NY 11561 Carlisle Area School District 623 West Penn Street Carlisle, PA 17013 {291-12NP-1 /00063219-1 } A true and correct copy of the sender's receipt is attached hereto, made a part hereof, incorporated herein by reference, and marked Exhibit "A". The original return receipt card is attached hereto, made a part hereof, incorporated herein by reference, and marked Exhibit "B". Date: j ~ ~ ~~ < < a {291-12NP-1 /00063219-1 } 11/29/12 ZIMMERMAN, PFANNEBECKER, NUFFORT & ALBERT, LLP By: ~ - Richard P. Nuffort, Esq ire Attorney for Appellant -2- 716D 39D1 9848 9146 6439 ~' Cumberland County Board of Assessment Appeals One Courthouse Square Carlisle, PA 17013 SENDER: LAD REFERENCE:291- 12NP RETURN Postage _ RECEIPT Certified Fee SERVICE Return Receipt Fee Restricted Delivery Total Postage & Fees US POStAI $81YICe POSTMARK OR DATE Receipt for Certified Maii i i / 2 0 / 12 No Insurance Covereys Provided Do Not Use for Intematbnal Mai r+l S ..0 ..0 S rte! y fT ~ M ~ ~ VJ O ~~~ o~ ~ O O crv,a ~ ~ ~ N 0 ~ '~ 3 '~: UvMiU O ..0 r9 t~ 1T.'~ C1.. z (~ N Q .a W Q~ z IL N ~ Exhibit "A" 7160 3901 9848 9146 6422 ~' Stephen D. Tiley, Esquire Assistant Solicitor, Cumberland County Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 SENDER: LAD REFERENCE: 291-12NP RETURN trostage RECEIPT Certified Fee 2 S SERVICE Return Receipt Fee 7 Restricted Delivery Total Postage & Fees 5.5 US POStaI SeNk:! POSTMARK OR DATE Receipt for Certified Maii 11 / 2 0 / 12 No Insurance Coverage Provided Do Not UN for international MaY ~ ~~ , ~ ~ ~ °` m ~: ~ •~ ~ ~ V ' ~ ~ ~~ ~ ~ d ~ o ~$ 7160 3901 9848 9146 6408 ~' Carlisle Area School District 623 West Penn Street Carlisle, PA 17013 SENDER: LAD REFERENCE:291-12NP RETURN rostage RECEIPT ~~ry~ Fee 9 SERVICE Return Receipt Fee ~ Restricted Delivery Total Postage ~ Fees S.9 US POtstal Service POSTMARK OR DATE Receipt for Certified Mail 11 / 2 0 / i 2 No Insunu~ce coverage Provided Do Not Ues for International MaY 716D 3901 9848 9146 b392 ~' Point Plaza LLC Suite 304 44 South Bayles Avenuc Port Washington, NY 11561 ._-- ---------------~ -- ----------~---_- _ -----__.----------- --•.--- - -- --- - - SENDER: LAD REFERENCE:291-12NP RETURN Postage 0,65 RECEIPT SERVICE Certified Fee 2.95 Return Receipt Fee 2.35 Restricted Delivery 0.®l1 Total Postage & Fees 5.95 US Postal Servk» POSTMARK OR DATE Receipt for Certified Mail I 1 / 2 0 / 12 No Insurance Coverage provided Do Not Up for lntemational MaY Exhibit "A" ~~ all;e 8 ~~ E T ~~ S ~~ ~ U ~- E -, m °v a` s ~ D Z` m vv N O ~ !:\\ ~ m w \\ ~ vi ~ y> tS K ~ o `~ .~ ~° ~O~ .~. z = N G) .-~ ~1i y. i '-. _ ~~ ~ ~ ~ ti cwt ..~ _ . ~~ N ^~ ~^ ~, ~; s o ~ V .~ V t~ ~ ~ m ~ v a a ~ ~~ n i* ~ .o w „> C < 7 U G U N m ~~ ' ~. ~, C`1 z V ~. (~J ^, ~~ _~~l r. ~~, r "' r,~~. ~ fA g F~~______+~ ~~~ ~~ ..0 ~ ~ 1 .,~ ..0 ~ .0 -O ' a m ~ ~ ~ ~ ~ W ~ CO ~ N ~ W Tc y (~ ~ ti ~ T Q' LL W C cC ~ ri t0 ~ 0' F W y s"." ~ c~ ~~~ <- c• O J 7 ~ C' ~ T O i- .~.~~ ra ¢ Z, ~ t1 a~ O C :'~'.~ ~ w Z a y ~ O ~~0.' U m V ~ ~ h ~ ~~t7 U ~ h - .U i.~ ° n'1 0. 0 ~ ~ C '~ Q ~ E ai~ fl'1 a p ~ ~ ~ y ~ Q Q L O m ?) Q .. C r ~. ~ Z .D m n> co cv ri v U~ O U a cv ri v r/~ Q L-., ~n U 2., Articl~Numkier ~, by PrM ke B. flt~ of l)Mrery , • f //Z. ~ n 7160 3901 9848 9146 6415 X ~/ ~~~.~ (~ ,~ ! ~~,~.... Carlisle Borough 53 West South Street Carlisle, PA ]7013 91-12NP LA D 3811, ;January 2005 Domestic Return Receipt Exhi,.bit "B" _n Q 7 d Q U .~ m O O 0 N r0 7 M E LL a 2. Article Number • 7160 3901 9848 9146 6408 3. Service Type CERTIFIED MAIL 4. Restricted Delivery? (Extra Fee) Yes 1. Article Addressed to: Carlisle Area School District 6?? West Penn Street Carlisle, P;~ 17013 2~1-12NP ~~,~~' LAD 8. DaN of Deere ~ ~12~/i? PS Form 3811, January 2005 DomMYc Return Receipt 2. Article Number A i C. 8ipru~ 7160 3901 9848 9146 6392 ~ L 3. Service Type CERTM~ MAIL ! 4. Restricted Delivery? 1. Article Addressed to: "F Point Plaza LL,I,. Suite 3()~+ ~4 South Bayles enue Port ~Jashington Y 11S~1 PS Form 3811, January 2005 D. Is deNvery addross differont from Item 1? If YES, enter delivery address bebw: DYes , x(ir~ U (~ D. Is ry address different f Item 1? If YES, enter delivery address below: ~91-12NP LAD Domestic Return Receipt ^ Ayent ^ r`s n re Exhibit "B" �sf�" PR0T Ui i1. ! i r r, R I"P i 13 SEA' 26 AM 9: 14 4 CUMBERLAND COUNTY PENNSYLVANIA IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW IN RE: 2012-7007 Civil Term APPEAL OF POINT PLAZA LLC INCORPORATED FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS : Real Estate Tax Assessment Appeal Tax Parcel Nos.: 03-21-0318-142 and 03-22-0487-010 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 seq., the Carlisle Area School District hereby intervenes as a party to the tax assessment appeal taken by the above-named Appellant. Please enter our appearance in this matter on behalf of Intervener, Carlisle Area School District. Respectfully submitted, STOCK AND LEADER Date: September 26, 2013 By: Philip H. Spare, Esquire Supreme Court ID No. 65200 Gareth D. Pahowka, Esquire Supreme Court ID No.: 309184 Attorney for Intervener, Carlisle Area School District Susquehanna Commerce Center 221 West Philadelphia Street, Suite E600 York, PA 17401-2994 Telephone(717) 846-9800 Fax No. (717) 843-6134 010418o- IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW IN RE: : 2012-7007 Civil Term APPEAL OF POINT PLAZA LLC INCORPORATED FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS : Real Estate Tax Assessment Appeal Tax Parcel Nos.: 03-21-0318-142 and 03-22-0487-010 CERTIFICATE OF SERVICE AND NOW, this 26th day of September,2013, 1, Gareth D. Pahowka, Esquire, of the law firm of Stock and Leader, attorneys for Carlisle Area 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: Richard P. Nuffort, Esquire Cumberland County Board of Assessment Zimmerman, Pfannebecker,Nuffort& Albert Appeals 22 S. Duke St. 1 Courthouse Square, Room 107 Lancaster, PA 17602 Carlisle, PA 17013 John G. French, Esquire Carlisle Borough Assistant Solicitor, Cumberland County 53 S. South St. 1304 Oak Lane Carlisle, PA 17013 New Cumberland, PA 17040 STOCK AN LEADER September 26, 2013 By. Date areth D. Pahowka, Esquire Supreme Court I.D. #309184 Susquehanna Commerce Center; Suite E600 221 West Philadelphia Street York, PA 17401-2994 Telephone: (717) 846-9800 Fax: (717) 843-6134 010418o- HE PRO ONO TAT;' 2DI1ISEP23 PM I: 13 CUMBER[ AND COUNTY FENS YLVANIA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYVLANIA CIVIL ACTION — LAW IN RE: APPEAL OF POINT PLAZA, LLC, No.: 12-7007 Civil Term Tax Parcel: 03-21-0318-142 and 03-22-0487-010 : Municipality: Borough of Carlisle STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this 22day of J eahi-- , 2014, it is hereby Agreed and Stipulated by and between the Appellant, Point Plaza LLC, by Richard R. Nuffort, Esquire; Cumberland County Board of Assessment Appeals and County of Cumberland, by John G. French, Esquire; and Carlisle Area School District by Gareth D. Pahowka, Esquire, as follows: 1. The property, located in Carlisle Borough, Cumberland County, Pennsylvania consists of two separate tax parcels identified as Tax Parcel Nos. 03-21-0318-142 and 03-22- 0487-010, hereinafter referred to as "Subject Property," along East High Street. 2. This assessment appeal relates to market value of the Subject Property as of January 1, 2013 for County and Municipal taxes and July 1, 2013 for School taxes. Since the filling of the appeal, the parties have settled the case. 0134765- 3. Commencing on January 1, 2013 for the municipal taxing districts and commencing on July 1, 2013 for the school taxing district, the fair market value of the property shall be reduced to $7,350,000. 4. The parties stipulate that the total fair market value of the property as of the date of the original appeal to the Board of Assessment Appeals and for all subsequent years is $7,350,000. 5. The parties further stipulate that 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 $7,394,100. The assessment of $7,394,100 shall continue in this amount for future years, until changed as provided by law. 6. The parties further stipulate that absent major renovations, improvements or demolition of the Subject Property there shall be no further effective change to the assessment of the Subject Property until the tax year beginning January 1, 2015. 7. 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. 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 0134765- 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. 10. 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. Respectfully submitted: STOCK AND LEADER By: 7aa7 Philip H. Spare, Esquire Supreme Court I.D.#:65200 Gareth D. Pahowka, Esquire Supreme Court I.D.#: 309184 Counsel for Carlisle Area School District 221 W. Philadelphia St., Suite E600 York, PA 17401-2994 ZIMMERMAN, PFANNEBECKER, NUFFORT & ALBERT By: 0134765 - Richard P. Nu ' , Es . uire Supreme Court I.D.#: 16044 Counsel for Point Plaza, LLC 22 S. Duke St. Lancaster, PA 17602 By: John G. French, Esquire Supreme Court I.D.#:7gs--- Counsel for Cumberland County Board of Assessment Appeals 1304 Oak Lane New Cumberland, PA 17040 By: Keith O. Brenneman, Esquire Supreme Court I.D.#: 54707 7 Counsel for Borough of Carlisle 44 W. Main St. PO Box 318 Mechanicsburg, PA 17055 0134765 - IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW IN RE: APPEAL OF POINT PLAZA, LLC, No.: 12-7007 Civil Term Tax Parcel: 03-21-0318-142 and 03-22-0487-010 : Municipality: Borough of Carlisle CERTIFICATE OF SERVICE AND NOW, this 2:2 ------day of September, 2014, I, Gareth D. Pahowka, Esquire, of the law firm of Stock and Leader, attorneys for Carlisle Area School District, hereby certify that I served the within Stipulation and Joint Motion for Agreed Order this day by depositing the same in the United States mail, postage prepaid, in York, Pennsylvania, addressed to: Richard P. Nuffort, Esquire Cumberland County Board of Assessment Zimmerman, Pfannebecker, Nuffort & Albert Appeals 22 S. Duke St. 1 Courthouse Square, Room 107 Lancaster, PA 17602 Carlisle, PA 17013 John G. French, Esquire Assistant Solicitor, Cumberland County 1304 Oak Lane New Cumberland, PA 17040 7— 2 2 // Date 0134765 - Keith 0. Brenneman, Esquire Solicitor, Borough of Carlisle 44 W. Main St. PO Box 318 Mechanicsburg, PA 17055 STOCK AND LEADER By: Gjtr D. Pahowka, Esquire Supreme Court I.D. #309184 Susquehanna Commerce Center; Suite E600 221 West Philadelphia Street York, PA 17401-2994 Telephone: (717) 846-9800 Fax: (717) 843-6134 FIEDCCF ICE THE PailiONOT;,P,'-: 2014 SEP 29 1O: 06 CUMBERLAND COUNTY PENNSYLVANIA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYVLANIA CIVIL ACTION — LAW IN RE: APPEAL OF POINT PLAZA, LLC, No.: 12-7007 Civil Term Tax Parcel: 03-21-0318-142 and 03-22-0487-010 : Municipality: Borough of Carlisle ORDER GRANTING JOINT MOTION FOR AGREED ORDER AND NOW, this 26 day o , 2014, 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: July 1, 2013, and subsequent years, is $7,350,000. The first tax year applicable to this appeal is year 2013. 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 $7,394,100. The assessment of $7,394,100 shall continue thereafter with no further effective change until the tax year beginning January 1, 2015. The Cumberland County Assessment Office shall allocate the 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 make any appropriate refunds. Any 0134765- such refunds shall be paid by the taxing districts to the taxpayer within 90 days of the date of this Order. The said Stipulation and Joint Motion for Agreed Order is incorporated herein. By the Court: Distribution List: chard P. Nuffort, Esquire, 22 S. Duke St., Lancaster, PA 17602 /Gareth D. Pahowka, Esquire, 221 W. Philadelphia St., Suite E600, York, PA 17401 /John G. French, Esquire, 1304 Oak Lane, New Cumberland, PA 17602 /Keith O. Brenneman, Esquire, 44 W. Main St., PO Box 318, Mechanicsburg, PA 17055 CO -ID I sEF in -ALL 9/ARM 0134765-