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Home My WebLink About12-7081~.' - ~-~'!~ ~'t~~1 i 1~7~d~~ ~1~;~~~ Bert M. Goodman I.D. No. 21559 Randy L. Varner I.D. No. 81943 McNees Wallace &Nurick LLC 100 Pine Street - P.O. Box 1166 Harrisburg, PA 17108-1166 717-237-5464 bgoodman@mwn.com rvarner@mwn.com Attorneys for Appellant 1N RE: APPEAL OF LESTER ASSOCIATES, APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Z~'2 N~V 20 ~~ v~ 5~ ~'vt~SB~RL;~1~~; ~~J,~TY ~€r~~asYl_vkt~ia IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA CIVIL ACTION-LAW PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellant, Lester Associates, by their attorneys Bert M. Goodman and Randy L. Varner of McNees Wallace &Nurick LLC, file this Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals based upon the following statement of facts: 1. Appellant is Lester Associates, located at 111 Presidential Boulevard, Suite 140, Bala Cynwd, Pennsylvania 19004-1086. 2. Appellee is the Cumberland County Board of Assessment Appeals. 3. Interested parties are the Board of Commissioners of Cumberland County, Hampden Township and Cumberland Valley School District. X03. ~ s ~ ~ ~~ ~~ ~-!75'78 ~~ ~ ~3 3 /6 4. The Appellant is the owner of a property located at 95 Gateway Drive & 5250 Carlisle Pike, Hampden Township, Cumberland County, Pennsylvania (Tract A PB 51 PG 109) known as known as Cumberland County Tax Parcel Number: 10-20-1842-088A ("Property"). S. The Appellant filed a timely appeal with the Cumberland County Board of Assessment Appeals appealing the Property's assessment of $13,799,200 for tax year 2013 ("Appeal"). 6. A hearing was held before the Cumberland County Board of Assessment Appeals on the Appeal on October 23, 2012. 7. On October 24, 2012 the Cumberland County Board of Assessment Appeals mailed notice of its decision in which it denied the Appeal and indicated that the assessment on the Property would remained unchanged for the tax year 2013 ("Decision"). Attached herewith is copy of the Decision which is marked Exhibit "A". 8. The Decision of the Cumberland County Board of Assessment Appeals was in error and an abuse of discretion for the following reasons: a. The assessment on Appellant's Property is substantially higher than assessments of comparable properties in the neighborhood and the taxing district. b. The assessment is based upon an erroneous determination of fair market value, particularly as it concerns Appellant's Property. c. The value determination of the Property by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause of the 14th Amendment of the United States Constitution. d. The impact of the assessment on the Property bears unequally on the Appellant when compared to assessments of properties of the same class. 2 w e. When related to assessments of similarly situated property owners, the assessment of the Property of the Appellant is arbitrary and capricious. f. The assessment of the Property violates the uniformity clause of the Pennsylvania Constitution. g. The assessment of the Property violates the required equality of tax treatment guaranteed by Pennsylvania statutory and constitutional law. h. The ratio of assessed value to actual value applied in making the assessments is in excess of the ratio applied throughout the taxing authority. i. The assessment of the Property as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market value of the property when the state mandated ratio as determined by the State Tax Equalization Board is applied. j. The assessment on the Property lacks uniformity. k. The assessment on tho Property is discriminatory. 1. The assessment on the Property is otherwise unjust and inequitable. 3 WHEREFORE, the Appellant requests this Honorable Court to reverse the decision of the Cumberland County Board of Assessment Appeals, reduce the assessment on the Property and thereafter make all necessary orders and decrees to effectuate said decision. McNEES WALLACE & NURICK LLC Date: November ~, 2012 By: Bert M. odman Attorney I.D. 21559 Randy L. Varner Attorney I.D. No. 81943 100 Pine Street - P.O. Box 1166 Harrisburg, PA 17108-1166 Phone: 717-237-5464 bgoodman(a,mwn.com rvarner(a~mwn.com Attorneys for Appellant 4 VERIFICATION Randy L. Varner is the Attorney for the Appellant and is authorized to make this verification on behalf of the Appellant and verifies that the statements made in the attached Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals are true and correct. I understand that false statements made herein are made subject to the penalties of 18 Pa.C.S.A. Section 4904 relating to unsworn falsifications to authorities. Dated: / to 10/ Z ~/ ... Cumberland County Assessment Office One Courthouse Square Room 107 Carlisle, PA 17013 (717) 240-6350 Hours: 8:OOam to 4:30pm Stephen D. Tiley, Assistant Solicitor Bonnie M. Mahoney, Chief Assessor LESTER ASSOCIATES Parcel Identifier: C/O BERT GOODMAN, ESQUIRE 10-20-1842-088A 100 PINE STREET PO BOX 1166 MAILING DATE: OCTOBER 24, 2012 HARRISBURG PA 17108-1166 APPEAL DEADLINE: NOVEMBER 23, 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 CHANGE: 04 - APPEAL BOARD DECISION (DENIED - NO CHANGE) The Board of Assessment Appeals has issued this decision regarding your tax assessment appeal, You may appeal this decision to the Court of Common Pleas by filing the appropriate paperwork with the Prothonotary's office in accordance with local rules of court. FUTURE TAX BILLING BASIS OLD NEW ASSESSMENT 13,799,200 13,799,200 TAX STATUS Taxable Taxable C&G STATUS MARKET-BASED ASSESSMENT OLD NEW Land 6,657,000 6,657,000 Improvements 7,142,200 7,142,200 TOTAL 13,799,200 13,999,200 100 of Market Value at 2010 Base Year Rates. CLEAN AND GREEN (C&G) ASSESSMENT OLD NEW Land N/A N/A Improvements N/A N/A TOTAL N/A N/A Land value based on rates provided by the State. CHANGE OF TAX BASIS - NET CHANGE COUNTY/MUNIC SCHOOL Land 0 0 Improvements 0 0 TOTAL _0 0 Effects Future Billing Cycles Only _. cc: LESTER ASSOCIATES (note-a11LJ Cumberland County Board of Assessment Appeals George A. DeMartyn Kristin Lehman Lloyd W. Sucher EFFECTIVE: 01/01/2013 for County/Munio 07/01/2013 for School PROPERTY DESCRIPTION Munic.: 10 - HAMPDEN TOWNSHIP School: 4 - CUMBERLAND VALLEY SD Control Number: 10006061 Property Location: 95 GATEWAY DRIVE & 5250 CARLISLE PIKE TRACT A PB S1 PG 109 Land Size: 22.19 acres Property Type: CS Commercial - Store Cumberland County Commissioners Barbara Cross Jim Hertzler Gary Eichelberger Dennis Marion,-Chief Clerk CC: Johnson, Duffle, Stewart&Weidner r j By: Ulysses S. Wilson I.D. No. 312598 2013 JUL 16 Art III Attorneys for Cumberland Valley 301 Market Street CUMBERLAN- 0 COU14TY School District P. O. Box 109 PD4NSYLVAWA Lemoyne, Pennsylvania 17043-0109 (717) 761-4540 usw@jdsw.com IN RE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA APPEAL OF LESTER ASSOCIATES NO. 12-7081 APPEAL FROM THE CUMBERLAND: COUNTY BOARD OF ASSESMENT: APPEALS JOINT MOTION FOR CONTINUANCE AND NOW ' comes Cumberland County School District, the Respondent/Appellee, Cumberland County Board of Assessment Appeals, and Petitioner/Appellant Lester Associates, and file this Joint Motion for Continuance of which the following is a Statement: 1. Movant is the Cumberland Valley School District, an interested party in the above-captioned matter. 2. On November 20, 2012, Petitioner/Appellant filed a Petition for Appeal from the Decision of The Cumberland County Board of Assessment Appeals. 3. On January 3, 2013, the Court, by the Honorable Kevin A. Hess, entered an Order scheduling a hearing on July 24, 2013. 4. Respondent/Appellee and the School District have retained an expert appraiser to prepare an appraisal report to assist the parties in settlement negotiations. Said report will not be completed prior to the July 24, 2013 hearing date. 5. Counsel for all involved parties desire additional time to adequately discuss a resolution to this matter. 6. Petitioner/Appellant, Lester Associates, CONCURS with this request for a continuance, 7, Respondent/Appellee, Cumberland County Board of Assessment Appeals, CONCURS with this request for a continuance. 8. In order to properly prepare an appraisal report to aid in settlement negotiations, and to allow the parties adequate time to discuss settlement options, it is respectfully requested by all interested parties that the Court grant a sixty (60) day continuance to allow the parties to attempt to settle this case. WHEREFORE, Movant, Cumberland County School District requests Your Honorable Court for an Order canceling the hearing presently scheduled for July 24, 2013, and grant a sixty (60) day continuance in the above captioned case. Dated: July 2013 Respectfully Submitted, JOHNSON, DUFFIE, STEWART&WEIDNER Ulysses S. Wilson, Esq. Attorneys for Movant :567343 IN RE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA APPEAL OF LESTER ASSOCIATES NO. 12-7081 APPEAL FROM THE CUMBERLAND: COUNTY BOARD OF ASSESMENT: APPEALS ORDER AND NOW, this /g4 day of July, 2013, upon consideration of the Joint Motion for Continuance, the hearing scheduled for July 24, 2013 in the above captioned matter is hereby continued until theP?O-64 day of 2013 at I,'—?d aw/pm in Courtroom Number , Cumberland County Courthouse, Carlisle, PA. BY THE COURT, Kevin . Jess, P.J. f—, P t L ;-r;u )> � O- I Distribution: c/Ulysses S. Wilson, Esquire, P. O. Box 109, Lemoyne, PA 17043-0109 ,/Stephen D. Tiley, Esquire, 5 South Hanover Street, Carlisle, PA 17013 Randy L. Varner, Esquire, 100 Pine Street, P. O. Box 1166, Harrisburg, PA 17108-1166 JeC 4 "r. ...t }-O FICr Bert M. Goodman �W THE PRQ THG O TAf frneys for Appellant I.D. No. 21559 2013 AUG 27 Lester Associates Randy L. Varner { I.D. No. 81943 CUMBERLAND COUNTY McNees Wallace & Nurick LLC PENNSYLVANIA 100 Pine Street - P.O. Box 1166 Harrisburg, PA 17108-1166 717-237-5464 bgoodman @mwn.com rvarner @mwn.com Attorneys for Appellant IN RE: APPEAL OF IN THE COURT OF COMMON PLEAS LESTER ASSOCIATES, CUMBERLAND COUNTY, PA CIVIL ACTION-LAW APPEAL FROM THE NO. 12-7081 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS JOINT MOTION FOR CONTINUANCE OF HEARING AND NOW, comes Lester Associates, Appellant; Cumberland Valley School District, Appellee; and Cumberland County Board of Assessment Appeals, Appellee; and file this Joint Motion for Continuance of Hearing, and in support thereof state: 1. Movant is Lester Associates,the Appellant in the above-captioned appeal. 2. On November 20, 2013, Appellant filed a Petition for Appeal from a Decision of the Cumberland County Board of Assessment Appeals. 3. On January 3, 2013, the Honorable Judge Kevin A. Hess, held a status conference and entered an Order scheduling a hearing on July 24, 2013. 4. On July 19, 2013, after a Joint Motion for Continuance was filed, in order to allow time for the Appellant to obtain an appraisal and for the parties to engage in settlement discussions, Judge Hess entered an Order continuing the hearing to September 20, 2013. 5. Appellee has retained an appraiser to prepare an appraisal report for the subject property. That work is ongoing. In addition, Appellant has engaged its appraiser to provide an updated report for the 2014 tax year. That work, too, is ongoing. 6. Counsel for all parties continue to desire an opportunity for settlement discussions after the appraisal reports and updates are completed. 7. Counsel for the parties believe that the appraisal reports and updates, and settlement discussions will not be completed by the currently scheduled September 20, 2013 hearing date. 8. In order to allow time for the appraisal reports and updates to be completed, and for meaningful settlement negotiations to occur, it is respectfully requested that the Court continue the hearing currently scheduled for September 20, 2013, until such time as the parties move the Court to schedule a date. 9. Appellant Cumberland Valley School District concurs in this joint motion. 10. Appellant Cumberland County Board of Assessment Appeals concurs in this joint motion. WHEREFORE,movant Lester Associates, with the concurrence of the Cumberland Valley School District and Cumberland County Board of Assessment Appeals, respectfully requests this Court enter an Order continuing the hearing presently scheduled for September 2013, 2013 until such time as the parties move the Court to schedule a date. McNEES WALLACE &NURICK LLC Date: August 27, 2013 By: Bert M. oodman Attorney I.D. 21559 Randy L. Varner Attorney I.D. No. 81943 100 Pine Street- P.O. Box 1166 Harrisburg, PA 17108-1166 Phone: 717-237-5464 bgoodman@mwn.com. rvarnerQmwn.com. Attorneys for Appellant CERTIFICATE OF SERVICE I certify that I served the following entities with the foregoing Joint Motion for Continuance of Hearing via certified U.S. Mail, return receipt requested. Ulysses S. Wilson, Esquire Johnson Duffie P.O. Box 109 Lemoyne, PA 17043-0109 Counsel for Cumberland Valley School District John G. French, Esquire 1304 Oak Lane New Cumberland, PA 17040 Counsel for Cumberland County Board of Assessment Appeals McNEES WALLACE &NURI LLC By: Randy er Atto ey I.D. No. 81943 100 Pine Street P.O. Box 1166 Harrisburg, PA 17108-1166 Phone: 717-237-5464 rvamer @mwn.com Attorneys for Appellant Date: August 27, 2013 IN RE: APPEAL OF IN THE COURT OF COMMON PLEAS LESTER ASSOCIATES, CUMBERLAND COUNTY, PA CIVIL ACTION-LAW APPEAL FROM THE NO. 12-7081 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS ORDER AND NOW, this all'day of &46* .V , 2013, after consideration of the Joint Motion for Continuance, the hearing scheduled for September 20, 2013 in the above-captioned matter is hereby continued until further motion of the parties. BY THE COURT, ,ZDis nbution: � ohn�dy L.Vamer,Esquire,McNees Wallace&NurickLLC,100 Pine Street,P.O.Box 1166,Harrisburg,PA 17108-1166 " sses S.Wilson,Esquire,Johnson Duffle,P.O.Box 109,Lemoyne,PA 17043-0109 G.French,Esquire,1304 Oak Lane,New Cumberland,PA 17040 1;u 7/mal LCL p C') 8 -t�13 -0� -- =M C—'- = -< i C:)-s =C G NO John G. French, Esquire Attorney for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, PA 17013 Attorney I.D. No. 90788 Tel.: 717 - 759 -5297 APPEAL OF LESTER ASSOCIATES Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent MUNICIPALITY: HAMPDEN TOWNSHIP Parcel No. 10-20-1842-088A : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA NO. 12 -7081 CIVIL TERM 'w : r1 z� x REAL ESTATE TAX y ASSESSMENT APPE PRAECIPE FOR ENTRY OF APPEARANCE PURSUANT TO PA. R.CIV.P.1012(b) Please enter my appearance on behalf of the Appellee Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: ci Kt, Respectful submitted, By _2(7 g--_,„( Jo G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, PA 17013 (717) 759 -5297 Supreme Court I.D. # 90788 APPEAL OF LESTER ASSOCIATES Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND : COUNTY, PENNSYLVANIA NO. 12 -7081 CIVIL TERM Respondent REAL ESTATE TAX MUNICIPALITY: ASSESSMENT APPEAL HAMPDEN TOWNSHIP Parcel No. 10-20-1842-088A CERTIFICATE OF SERVICE I hereby certify that on May 14, 2014, a true and correct copy of the foregoing Praecipe for entry of Appearance, Pursuant to Pa. R.Civ.P. 1012(b) was served by means of United States mail, first class, postage prepaid, upon the following: Randy L. Varner MCNEES, WALLACE, & NURICK, LLC Attorney for Petitioner 100 Pine Street P.O. Box 1166 Harrisburg, PA 17110 Keith O. Brenneman, Esquire SNELBAKER BRENNEMAN, P.C. Solicitor for Hampden Township 44 W. Main Street P.O. Box 318 Mechanicsburg, PA 17055 -6249 Mark C. Duffle, Esquire JOHNSON DUFFIE STEWART & WEIDNER Attorney for Cumberland Valley School District 301 Market Street, P.O. Box 109 Lemoyne, PA 17043 Steven D. Tiley, Esquire FREY & TILEY 5 South Hanover Street Carlisle, PA 17013 <4' ohn G. French, Esquire