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Home My WebLink About12-7137TN THE COURT OF COMMON PLEAS, CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - AT LAW ALLENBERRY INCORPORATED ` `~~ ~ G ~ ~ Petitioner, No, 1 ~ '~ I / -- ~' ~ ___ v. _... r'~ ~ c~a s p+J _ CUMBERLAND COUNTY BOARD OF ~ .. •"= a a-- ASSESSMENT APPEALS ~ ~`~ -"~ ~-°, -- ~~ ~.~` • f ~-. Respondent. PETITION FOR REVIEW OF DECISION OF BOARD OF ASSESSMENT APPEAL AND NOW, Petitioner, Allenberry Incorporated, by and through its undersigned counsel, hereby petitions the court pursuant to 72 P.S. § 5020-518.1 and 72 P.S. § 5453.704 for review of the decision of the Cumberland County Board of Assessment Appeals regarding Petitioner's appeal of its real property assessment and, in support thereof, avers as follows: 1. Petitioner, owner of the subject property, is Allenberry Incorporated, a Pennsylvania Corporation, located at 1559 Boiling Springs Road, Boiling Springs, PA 17707- 0007. 2. The property subject to this appeal is the Cumberland County property located at 1559 Boiling Springs Road, Boiling Springs, Pennsylvania, and identified as Parcel No. 22-11- 0284-017. 'The subject property is located in Monroe Township in the Cumberland Valley School District. 3. On or about August 30, 2012, Petitioner filed an appeal of its annual real estate tax assessment to the Cumberland County Board of Assessment Appeals, seeking a reduction in the assessed value of the property, which was $3,379,900. 5. A hearing before the Cumberland County Board of Assessment Appeals took place on October 23, 2012. ~{ wIC3.'lspd (? ~k 2cni~, 8~`1 ;~r a 83sag 6. The Cumberland County Board of Assessment Appeals issued a Decision Notice, with a mailing date of October 24, 2012, resulting in a modest reduction of the assessed value to $3,030,000. By application of the appropriate common level ratio factor of 1.0, the resulting implied market value of the property is $3,030,000. A true and correct copy of the Board's Decision is attached hereto as Exhibit A. 7. Petitioner appeals the annual assessment, pursuant to the General County Assessment Law. 8. The objected-to assessment is incorrect in that it improperly overstates the market value of the property to a significant, substantial and prejudicial extent. 9. Petitioner has satisfied the procedural prerequisites to filing the instant appeal by appealing to and appearing before the Cumberland County Board of Assessment Appeals and by timely appealing the Board's Decision Orders to this Honorable Court. WHEREFORE, Petitioner respectfully requests that the court set this matter for hearing de novo pursuant to 72 P.S. § 5020-518.1 and 72 Pa. C.S. § 5453.704 and that the assessment and decision of the Board of Assessment Appeals be set aside in favor of an assessment established by this court, setting the fair market value and the assessed value of Petitioner's property based on competent evidence presented at such hearing. Respectfully submitted, /1~ Dated: November ~ 2012 McQUAIDE BLASKO By: ~%l~t~-~ Allen P. Neely I.D. No. 65302 811 University Drive State College, PA 16801 (814) 238-4926 Attorney for Petitioner EXHIBIT "A" Document3 ~7i- is -0~3 Cumberland County Assessment Office Cumberland County Board of Assessment Appeals One Courthouse Square Room 107 George A. DeMartyn Carlisle, PA 17013 Kristin Lehman (717) 240-6350 Lloyd W. Sucher Stephen 0. Tiley, Assistant Solicitor Hours: B:OOam to 4:30pm Bonnie M. Mahoney, Chief Assessor ALLENBERRY INCORPORATED Parcel Identifier: C/O ALLEN NEELY, ESQ 22-i1-0289-017. MCQUAIDE BLASKO LAW OFFICES 811 UNIVERSITY DRIVE MAILING DATE; OCTOBER 24, 2012 STATE COLLEGE PA 16801-6699 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 (REVISED ASSESSMENT) 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 3, 379, 900 3, 030, 000 TAX.STATUS Taxable Taxable C&G STATUS - MARKET-BASED ASSESSMENT OLD NEW Land 772,600 772,600 Improvements 2,607,300 2,257,400 TOTAL 3,379,900 3,030,000 100'd 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 TO'PAL N/R N/A Land value based on rates provided by the State. CHANGE OF TAX BASIS - NET CHANGE COUNTY/MUNIC SCHOOL Land 0 0 Improvements -349,900 -349,900 TOTAL --349,900 -349,900 Effects Future Billing Cycles Only cc: ALLENBERRY INCORPORATED ~notc_a11L~ III III III II II IIII III I II I NII III ill G.\Oymo File\21-CumeerWndlTaxAq~ea12012\21.12-0031 Board Dacisian 21.12-003.pd! Ott,RO File 70R U2012 EFFECTIVE: 01/01/2013 for County/Munic 07/01/2013 for School PROPERTY DESCRIPTION Munic : 22 - MONROE TOWNSHIP School: 9 - CUMBERLAND VALLEY SD Control Number: 22000822 Property Location: 1559 BOILING SPRINGS ROAD Land Size: 38.63 acres Property Type: C5 Commercial - General(Grp 51 Cumberland County Commissioners Barbara Cross Jim Hertzler Gary Eichelberger Dennis Marion, Chief Clerk CC: li, LV/ LV1L 1J. ~V I11 JVVJLVV 1"16.1...11\ULI\I\I I nVL VJ Tho undersigned veri8ea that he is authorized to make this Verification on behalf o#' Allenbarry Tncorporatod, and that the statements made in the foregoing Petition aro true and corrrct to the beat of his kaowlodge, iaformstion, and belief. 'Thc undersigned understands that false statements herein are subject to the penalties of 18 Pa. C.S. §4904, related to unsworn fasleification ~ authority. Hated: . ~ 2oi2 IN THE COURT OF COMMON PLEAS, CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - AT LAW ALLENBERRY INCORPORATED . Petitioner, No. v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Respondent. CERTIFICATE OF SERVICE I hereby certify that a true and correct copy of Petitioner's Petition for Review of Decision of Boazd of Assessment Appeals in the abov -cloned matter was served by U.S. Mail, postage prepaid and/or Certified Mail, on this ~,~~~` day of November 2012, to the attorneys/parties of record as follows: Bonnie Mahoney, Chief Assessor Anthony McDonald, Solicitor Old Courthouse 208 East Second St One Courthouse Squaze Berwick, PA 18603 Carlisle, PA 17013 [VIA CERTIFIED MAIL] (Solicitor for Cumberland County) McQUAIDE BLASIKO^ / ~%l~~ ~ ~ ~~V v Allen P. Neely I.D. No. 65302 811 University Drive State College, PA 16801 (814) 238-4926 Attorney for Petitioner Stephen D. Tiley, Esquire Supreme Court I.D. No. 32318 Special Counsel for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle, Pennsylvania 17013 Fax: 717-243-6441 ALLENBERRY INCORPORATED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Petitioner PENNSYLVANIA V. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. 12-7137 ASSESSMENT APPEALS Respondent TAX ASSESSMENT APPEAL Parcel No.: 22-11-0284-017 ORDER AND NOW, this day of January, 2013, upon representation by Stephen D. Tiley, Esquire, Special Counsel to the Board of Assessment Appeals, that the parties concur in a general continuance of this matter, the hearing previously scheduled for February 11, 2013 is cancelled and the matter continued generally, at the call of any party. By Th Edward E. Guido, Jr., cc: ? Allen P. Neely, Esquire Counsel for Allenberry Incorporated 1 Mark C. Duffle, Esquire Counsel for Cumberland Valley School District Michael J. Pykosh, Esquire Counsel for Monroe Township v Stephen D. Tiley, Esquire Special Counsel for Board of Assessment Appeals J. M C „ z ? x -ate; r v -?c oo C) DC: N --l?r' Johnson, Duffie, Stewart & Weidner By: Mark C. Duffie I.D. No. 75906 301 Market Street P. O. Box 109 Lemoyne, Pennsylvania 17043-0109 (717) 761-4540 mcd@jdsw.com C: E PW TFICL— HONO TFs�i. 20114 AUG 14 4111: 25 CUMBERLAND CI PENN YL0,�'� it eys for Intervenor, Cumberland Valley c�hool District ALLENBERRY INCORPORATED, Petitioner v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, : IN THE COURT OF COMMON PLEAS OF • CUMBERLAND COUNTY, PENNSYLVANIA Respondent : Tax Parcel No.: 22-11-0284-017 CIVIL ACTION -LAW NO. 12-7137 CIVIL REAL ESTATE TAX ASSESSMENT APPEAL STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this 3' day of July, 2014, it is hereby Agreed and Stipulated, by and between the Petitioner, Allenberry Incorporated, by its attorneys, McQuaide Blasko, Inc.; Respondent Cumberland County Board of Assessment Appeals and County of Cumberland, by Jonathan G. French, Esquire, Special Counsel to said Board; Intervening Party, Cumberland Valley School District, by its attorneys, Johnson, Duffle, Stewart & Weidner, P.C.; and Interested Party, Monroe Township, by its attorneys, Dethlefs-Pykosh Law Group, as follows: 1. Petitioner, Allenberry Incorporated, filed a "Petition for Review of Decision of Board of Assessment Appeal" on November 21, 2012. The Court, by Judge Edward E. Guido, Jr., entered an Order of Court, dated November 28, 2012, scheduling a Hearing for February 11, 2013. By Order of Court dated January 8, 2013, at the request and concurrence of all parties, the Court continued the matter generally at the call of any party. The parties have now settled this case. 2. The tax assessment appeal relates to market value as of August 30, 2012, the date the Appeal was originally filed before the Board of Assessment Appeals, and applied to tax year 2013 and subsequent tax years until change is provided by law. 3. The property which is the subject of this appeal consists of approximately 38.63 acres of land and various improvements located at 1559 Boiling Springs Road, Boiling Springs, Monroe Township, Cumberland County, Pennsylvania, and is identified as Tax Parcel No. 22- 11-0284-017. 4. The property was originally assessed for $3,379,900.00. Following a hearing before the Cumberland County Board of Assessment Appeals, the Board issued a Decision Notice, with a mailing date of October 24, 2012, reducing the assessed value from $3,379,900.00 to $3,030,000.00. The parties stipulate the a 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 30, 2012, and for subsequent years is $2,500,000.00. 5. This Stipulation shall be effective beginning with the year 2013 taxes and shall continue through subsequent future years until changed as provided by law. 6. The common level ratio published in the Summer of 2012 applicable to year 2013 taxes, for Cumberland County, is 100.6%. Applying the said common level ratio to the stipulated fair market value results in an assessment for taxes first billed in year 2013 of $2,515,000.00. 7. The common level ratio published in the Summer of 2013 applicable to year 2014 taxes, for Cumberland County, is 103.1%. Applying the said common level ratio to the stipulated fair market value results in an assessment for taxes first billed in year 2014 of $2,577,500.00. This assessment shall continue in this amount for future years unless changed as provided by law. 8. 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. 2 9. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make any appropriate refunds. The parties expressly stipulate that any overpayment of taxes as a result of this Stipulation shall be refunded to the Taxpayer/Appellant, rather than only credited to future taxes. The parties further stipulate that they will pay such refunds within ninety (90) days of the date of the final Order implementing this Stipulation. 10. Each party to this appeal shall bear its own costs. 11. The Court is requested to enter the proposed Order attached hereto. 12. The undersigned attorneys each share by one to the other and to the parties, and to the Court, that he/she has reviewed this Settlement Stipulation with his/her client or clients and that he/she has specifically been authorized to enter into this Settlement Stipulation by his/her client or clients. Dated: 1- 31- oV Respectfully Submitted, ALLENBERRY INCORPORATED e By: Allen 1='. Neely, Esquire Attorney for Appellant McQuaide Blasko 811 University Drive State College, PA 16801 CUMBERLAND COUNTY BOARD OF ASSESS ENT APPEALS By: F40-2: -41 Joh G. French, Esquire Assistant Solicitor 1309 Bridge Street New Cumberland, PA 17070 3 MONROE TOWNS By: Michael J. Pyko Dethlefs-Pykosh aw roup 2132 Market Street Camp Hill, PA 17011 Solicitor for Monroe Township CUMBERLAND V LEY SCHOOL DISTRICT By: I� f Jew'' . Dsquire itor for umberland Valley chool District Johnson Duffie Stewart & Weidner 301 Market Street Lemoyne, PA 17043-0109 4 ALLENBERRY INCORPORATED, ' IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Petitioner v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent Tax Parcel No.: 22-11-0284-017 CIVIL ACTION -LAW NO. 12-7137 CIVIL REAL ESTATE TAX ASSESSMENT APPEAL ORDER AND NOW, this ,2 ay of "114/1,‹ , 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: August 30, 2012, and subsequent years, is $2,500,000.00. The common level ratio published in the Summer of 2012 of 100.6% is applicable to tax years beginning January 1, 2013, for the 2013 county and municipal real estate taxes and 2013/2014 school real estate taxes, the assessment shall be fixed at $2,515,000.00. The common level ratio published in the Summer of 2013 of 103.1% is applicable to tax years beginning January 1, 2014, for the county and municipal real estate taxes and 2014/2015 school real estate taxes and the assessment shall be fixed at $2,577,500.00. The assessment of $2,577,500.00 shall continue thereafter until revised in accordance with law. The Cumberland County Assessment Office shall allocate the said assessment between land and improvements, and the two parcels, in accordance with the law and procedures of the Cumberland County Assessment Office and shall instruct the taxing bodies to make any refunds. Any such refunds shall be paid by the taxing districts to the taxpayer within ninety (90) days of the date of this Order. The said Stipulation and Joint Motion for Agreed Order is incorporated herein. J. Allen P. Neely, Esquire, Attorney for Appellant/Petitioner, 811 University Drive, State College, PA 16801 /John G. French, Esquire, Attorney for Appellee/Board of Assessment Appeals, 1309 Bridge Street, New Cumberland, PA 17070 ,.'Michael J. Pykosh, Esquire, Attorney for Monroe Township, 2132 Market Street, Camp Hill, PA 17011 y r /Jerry R. Duffle, Esquire, Attorney for Cumberland Valley School District, 301 Market Street, P. 0. Box 109, Lemoyne, PA Q'7A43c '11 1 e5 /Ra a //11/ :610663-70 3