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12-7146
COMMONWEALTH OF PENNSYLVANIA COURT OF COMMON PLEAS Judicial District, County Of Cumberland FROM MAGISTERIAL DISTRICT JUDGE JUDGMENT COMMON PLEAS No. l~ ` /~7 (O NOTICE OF APPEAL Notice is given that the appellant has filed in the above Court of Common Pleas an appeal from the judgment rendered by the Magisterial District Judge on the date and in the case referenced below. Stephen J. Hogg MDJ-09-2-02 ~ Honorable Jessica Brewbaker 19 S. Hanover Street, Ste. 101 Carlisle PA 17013 DATE OF JUDGMENT IN THE CASE OF (Plaintifn (Defendant)' November 14, 2012 Stephen J. Hogg vs Capital T,ax~ollection Bureau MJ-09202-LT-0000139-2012 This block will be signed ONLY when this notation is required under Pa. R.C.P. D.J. No. 10086. This Notice of Appeal, when received by the Magisterial District Judge, will operate as a SUPERSEDERS to the judgment for possession in this case. If appellaant was before a Magisterial District within A COMPLAINT MUST BE FILED twenty (20) days after filing the NOTICE of APPEAL. Sgnatu2 of Prothonotary or Deputy PRAECIPE TO ENTER RULE TO FILE COMPLAINT AND RULE TO FILE (This section of form to be used ONLY when appellant was DEFENDANT (see Pa.R.C.P.D.J. No. 1001(7) in action before Magisterial District Judge. IF NOT USED, detach from copy of notice of appeal to be sefved upon appellee. PRAECIPE: To Prothonotary Enter rule upon (Common Pleas No. NOTICE OF APPEAL 7UU7(ti) fn action appellee(s), to file a complaint in this appeal within twenty (20) days after service of rule or suffer entry of judgment of non pros. Signature of appellant or attorney or agent RULE: To , appellees) Name of appellees) (1) You are notified that a rule is hereby entered upon you to file a complaint in this appeal within twenty (20) days after the date of service of this rule upon you by personal service or by certified or registered mail. (2) If you do not file a complaint within this time, a JUDGMENT OF NON PROS MAY Bf ENTERED AGAINST YOU. (3) The date of service of this rule if service was by mail is the date of the mailing. Date: .2o b'lNbtlllilSNN3d Signature of Prothonotary or Deputy YOU MUST INCLUDE A C~PY-OF~TH~'Nti7'ICE OF JUDGMENT/TRANSCRIPT FORM WITH THIS NOTICE OF APPEAL. AOPC 312-05 '_~ J I ~ ~{ ~ - ~ ~ ~ (-~ ~f_/1, ~(~ L~ Name of appellees) ~~~a ~ T"~ COMMONWEALTH OF PENNSYLVANIA Notice of Judgment/Transcript COUNTY OF CUMBERLAND NOn-Residential Lease ~„ Mag. Dist. No: MDJ-09-2-02 MDJ Name: Honorable Jessica Brewbaker Address: 18 North Hanover Street, Suite 106 Business Central Building Carlisle, PA 17013 Telephone: 717-240-6564 Stephen J Hogg Suite 101 19 S. Hanover St. Carlisle, PA 17013 Disposition Summary Docket No P i Stephen J Hogg v. Capital Tax Collection Bureau Docket No: MJ-09202-LT-0000139-2012 Case Filed: 10/1/2012 MJ-09202-LT-0000139-2012 Stephen J Hogg Capital Tax Collection Bureau Judgment for Defendant 11/14/2012 ANY PARTY AGGRIEVED BY A JUDGMENT INVOLVING A NONRESIDENTIAL LEASE MAY APPEAL WITHIN 30 DAYS AFTER THE ENTRY OF JUDGMENT BY FILING A NOTICE OF APPEAL WITH THE PROTHONOTARY/CLERK OF COURTS OF THE COURT OF COMMON PLEAS, CIVIL DIVISION. YOU MUST INCLUDE A COPY OF THIS NOTICE OF JUDGMENT/TRANSCRIPT FORM WITH YOUR NOTICE OF APPEAL. EXCEPT AS OTHERWISE PROVIDED IN THE RULES OF CIVIL PROCEDURE FOR MAGISTERIAL DISTRICT JUDGES, IF THE JUDGMENT HOLDER ELECTS TO ENTER THE JUDGMENT IN THE COURT OF COMMON PLEAS, ALL FURTHER PROCESS MUST COME FROM THE COURT OF COMMON PLEAS AND NO FURTHER PROCESS MAY BE ISSUED BY THE MAGISTERIAL DISTRICT JUDGE. UNLESS THE JUDGMENT IS ENTERED IN THE COURT OF COMMON PLEAS, ANYONE INTERESTED IN THE JUDGMENT MAY FILE A REQUEST FOR ENTRY OF SATISFACTION WITH THE MAGISTERIAL DISTRICT JUDGE IF THE JUDGMENT DEBTOR PAYS IN FULL, SETTLES, OR OTHERWISE COMPLIES WITH THE JUDGMENT. •+~Fd~r 'C ~ ~ t ~_ 1 ,af. Date Magisterial District Judge Jessica Brewbaker ~~~,~;~ certi y t at t is is a true an correct copy o t e recur o t e procee ings containing t e lu gmen . Date Magisterial District Judge MDJS 315A Page 1 of 2 Printed: 11/14/2012 3:33:21 PM Stephen J Hogg v. Capital Tax Collection Bureau Participant List Private(s) Joshua D Bonn, Esq. Nauman Smith ET AL 200 N 3RD St 18th FI Harrisburg, PA 17101 Plaintiff(s) Stephen J Hogg Suite 101 19 S. Hanover St. Carlisle, PA 17013 Defendant{s) Capital Tax Collection Bureau 2301 N. 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STEPHEN J. HOGG d/b/a, J&S CALIFORNIA ENTERPRISES, Plaintiff V. CAPITAL TAX COLLECTION BUREAU, Defendant : IN THE COURT : OF COMMON PLEAS : CUMBERLAND COUNTY, : PENNSYLVANIA CIVIL ACTION-LAW NO. 2012-7146 JURY TRIAL DEMANDED PLAINTIFF'S ANSWER TO PRELIMINARY OBJECTIONS Iu .0- 1. Admitted. 2. It is admitted that Defendant filed Preliminary Objections on, December 31, 2012. It is specifically denied that the Preliminary Objections have merit. 3. Admitted. 4. It is admitted that the Amended Complaint did not aver that Plaintiff was a "principal of and successor to J&S California Enterprises." It is denied that there is sufficient ambiguity in the Amended Complaint as to the relationship between Plaintiff and J&S California Enterprises that the Defendant cannot file an Answer to Plaintiff's Complaint. 5. Admitted. LAW OFFICES OF STEPHEN J. HOGG 6. Admitted. 19 S. HANOVER STREET SUITE 101 CARLISLE, PA 17013 7. Admitted. 8. Plaintiff's responses to Paragraphs 1-7 are incorporated by reference herein. 9. Admitted. 10. Admitted. 11. It is admitted that an individual lacks capacity to maintain a suit to collect a debt owed a partnership. It is denied that AS California Enterprises had the capacity to maintain a suit to collect a debt owed to it when one partner, Jacque A. Hogg, died July 24, 2003 and distribution of partnership assets to Plaintiff was completed June 22, 2011 by the attached Order of the Superior Court of the State of California for the County of San Diego by the Honorable Harry L. Powazek. 12. It is admitted that a partnership having a right of action shall prosecute that right in the names of all partners in the firm name. It is denied that any partners other than Plaintiff were living at the time suit was filed in this matter on December 11, 2012. 13. Plaintiff's responses to Paragraph's 1-12 are incorporated by reference herein. LAW OFFICES OF STEPHEN J. HOGG 19 S. HANOVER STREET SUITE 101 CARLISLE, PA 17013 14. It is denied that there are any other living principals of J&S California Enterprises other than the Plaintiff. 15. It is admitted that all living principals of J&S California Enterprises are indispensable to this action. LAW OFFICES OF STEPHEN J. HOGG 19 S. HANOVER STREET SUITE 101 CARLISLE, PA 17013 Wherefore, Plaintiff requests this Honorable Court to deny Defendant's Preliminary Objections and Order Defendant to file an Answer to Plaintiff's Complaint. Date: 5-110LIT Respectfully Submitted, Stephen J. Hogg, s wire Attorney for Plaintiff 19 S. Hanover Street, Ste. 101 Carlisle, PA 17013 1 2 3 4 5 6 7 8 9 l0 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 li 26 27 28 II Scott C. Soady, Esq. (SBN 239131) ROY M. DOPPELT AND ASSOCIATES, APC Fplis 1) 16466 Bernardo Center Drive, Ste. 260 San Diego, CA 92128 JUN 2 2 2011 Tel. (858) 618-5510 Fax. (858) 618-5511 a"o"MMMURT SM MW CCUM, CA Attorneys for Petitioner Stephen J. Hogg SUPERIOR COL RT OF THE STATE OF CALIFORNIA IN AND FOR THE COUNTY OF SAN DIEGO, NORTH COUNTY I In re the Estate of: JACQUE A. HOGG, Decedent. CASE NO: 37-2008-00150440-PR-LA-NC JUDGMENT APPROVING WAIVER OF ACCOUNT AND REPORT OF ADMINISTRATOR; PETITION FOR FINAL DISTRIBUTION; AND FOR STATUTORY COMPENSATION TO ATTORNEY The verified Petition of Stephen J. Hogg, Administrator of the Estate of Jacque A. Hogg, deceased, his Waiver of Account and Re presenting port of Administrator; Petitioner for Final Distribution; and for Statutory Com )ensation to Attorney, came on regularly for hearing June 10, 2011, at 9:30 a.m. in Dept. N-23 of th, above-entitled Court, the Honorable Harry L. Powazek, Judge Presiding. Scott C. Soady, Esq. appeared on behalf of Petitioner. THE COURT FINDS: DATE OF DEATH AND APPOINTMENT OF ADMINISTRATOR: I . JACQUE, A. HOGG died intestate on July 24, 2003 in San Diego County. and was a resident of that county. 2. Despite search and inquiry, no will of decedent has been found. Petitioner qualified JUDGMENT APPROVING PETITION FOR FI YAL DISTRIBUTION ... ETC. 1 I as Administrator ofthe estate and letters,of administration were issued to Petitioner, Stephen J. Hogg, 2 on December 15, 2008. 3 INDEPENDENT ADMINISTRATION OF ESTATES ACT 4 3. On December 15, 2008, Petitioner was granted authority by order of this court to .5 administer the estate without court supervision under the Independent Administration of Estate Act 6 with limited authority. This authority has not been revoked. No action was taken. 7 STATUS AND CHARACTER OF ESTATE 8 4. Petitioner performed all required duties as Administrator of the estate. All costs of 9 administration incurred to date, including costs of publication, have been paid. The estate is in a 10 condition to be closed. 11 5. The estate consists entirely of the separate property of the decedent. 12 6. There are no known taxes due, no known notes payable, no known j udgment for which 13 the estate is liable, or any other material liability. 14 COMPLIANCE WITH PROBATE CODE SECTIONS 9201-9202 15 7. Notice to the Directcr of Health Services has been mailed notice as required under 16 Probate Code Section 9202. There is no record of Medi-Cal usage. 17 8. The Franchise Tax Board waived Notice of Hearing and Acknowledged Receipt of 18 the Notice to Creditors and was filed on June 8, 2011; and as such the Petitioner has no reason to 19 believe that any public entities have any basis for making a claim against this estate. 20 NOTICE TO CA VICTIMS CO1V! P BOARD. LR 4.15.7(b) 21 9. Notice to the Director of he California Victim Compensation and Goveniment Claims 22 Board is not required because no heir is confined in a prison or facility under the jurisdiction of the 23 Department of Corrections and Rel.abilitation or confined in any county or city jail, road camp, 24 industrial farm or other local correctional facility. ,25 CREDITORS' CLAIMS AND DEBTS 26 10. Notice to Creditors was published for the period and in the manner prescribed by law. "27 Within 30 days after the completion of publication of Notice to Creditors, there was filed with the 28 Clerk of the Court an affidavit showing; publication of Notice to Creditors in the manner and form JUDGMENT APPROVING PETITION FOR FINAL DISTRIBUTION ... ETC. 2 I required by law. More than four months have elapsed since the issuance of Letters Testamentary in 2 this estate and since the publication of Notice to Creditors. Time for filing claims has expired. All 3 known and reasonably ascertainable creditors described in Probate Code Section 9050, received the 4 notice described in Probate Code Section 9052 or are within the class of creditors described in 5 Probate Code Section 9054. No Creditor's Claim was filed. 6 11. All debts of decedent and of the estate (except compensation to attorney) have been 7 paid. There are no known liabilities which are a lien on this estate, no other known taxes due but 8 unpaid, no known notes payable, no known judgment for which the estate is liable, or any other 9 material liability 10 INVENTORY AND APPRAISAL 11 12. A final Inventory and Appraisal of the estate was filed on March 25, 2009, showing 12 assets with a value of $149,500.00 which represents fifty percent (50%) of the total value of the J & 13 S CALIFORNIA ENTERPRISES, a Partnership. Petitioner alleges that the inventory lists all the 1.4 assets of Decedent's estate that have come to Petitioner's knowledge or into his possession. 15 GRADUATED FILING FEE 16 13. On or about August 20, 2008, Petitioner paid a filing fee of $320.00 in this matter. 17 Based on the total appraised value of the estate, no additional filing fee is due, and no overpayment 18 was made. 19 ESTATE, INCOME AND PERSONAL PROPERTY TAXES 20 14. No California or federal estate tax is due because the estate is not sufficient to require 21 such returns. 22 15. No personal property taxes are due and payable by the estate. 23 16. No income taxes are due or payable by the Estate at this time. 24 ADMINISTRATION OF ESTATI, 25 17. Stephen J. Hogg, the sole beneficiary of the estate, filed a Notice of Consent to Waiver 26 of Accounting. 27 18. The inventory consi?rts of decedent's fifty percent (50%) interest in J & S California 28 Enterprises, a Pemisylvania Partnership formed July 31, 1995. Petitioner, Stephen J. Hogg, owns the JUDGMENT APPROVING PETITION FOR F [NAL DISTRIBUTION ... ETC. 3 I remaining fifty percent (50%). The pprtnership owns two pieces of real property: 17-19 South 2 Hanover Street, Carlisle„ Pennsylvania; Tax Parcel No. 03-21-0320-048 and 109 North Hanover 3 Street, Carlisle, Pennsylvania; Tax Parcel No. 02-21-0320-024. 4 19. The estate contained ro other cash. 5 ATTORNEY'S STATUTORY FEES 6 20. The statutory attorney's compensation, payable for ordinary services is $5,485.00, 7 computed on a fee base of $149,500.00. No compensation has been paid to the attorney of record 8 from the assets subject to the account. 9 Petitioner is authorized and directed to pay said fee. There is no family or affiliate 10 relationship between the administrator or any agent hired by the administrator during the 11 administration of this estate. 12 Petitioner hereby waives and renounces his right to all compensation allowable by law for 13 services rendered in the performance of his duties as administrator in the administration of this estate, 14 and for costs advanced during the course of administration. 15 HEIRS AND BENEFICIARIES 16 21. Listed below are all the heirs entitled to distribution pursuant to Probate Code Section 17 6401(c)(2)(A) and 6402(a): 18 Name and Address Relationship Age 19 Stephen J. Hogg, Esq. Son Adult 1040 S. West Street 20 Carlisle, PA 17013 21 Adult Michael D. Hogg Son 22 26 Cervantes Blvd. San Francisco, CA 94123 23 24 Allan M. Hogg `ion Adult 25 5721 Saint Anthony Avenue New Orleans, LA 70122 26 27 Gennifer Yoshimuru -)aughte.r Adult 3614 Colonial Avenue 28 Los Angeles, CA 90066 JUDGMENT APPROVING PETITION FCR FINAL DISTRIBUTION ... ETC. 4 1 2 3 4 5 6 7 8 9 10 11 12 13 14, 15 16 17 18 19 20 21 22 23 24 25 26 27 28 A Disclaimer of Beneficial Interest signed by Michael D. Hogg and Allan M. Hogg were filed in this matter on October 15, 2008. Neither of these sons have any issue. Also filed on April 11, 2011 was a Supplement to Disclaimer o FBeneficial Interest (Assignment of Beneficiary Interest) for Gennifer Yoshimuru. The Disclaimers and Assignments give all rights to the estate to Petitioner, Stephen J. Hogg. DISTRIBUTION OF ESTATE 22. The property of the estate (J & S CALIFORNIA ENTERPRISES, a Partnership) should be distributed wholly to Stephen J. Hogg. REQUEST FOR SPECIAL NOTICE 23. There were no Requests for Special Notice filed. ORDER WHEREFORE, THE COURT ORDERS THAT: 1. The administration of this estate is closed; notice has been given as required by law; 2. The Petition for Final Distribution, for Statutory Compensation be settled, allowed and approved as filed; 3. Only those acts anc' proceedings of administrator as reported to the court are confirmed and approved; 4. Petitioner be authorized to pay to ROY M. DOPPELT AND ASSOCIATES, APC, $5,485.00 as statutory fees for ordinary services to the estate to be paid from Petitioner's own funds; 5. Distribution of the estate of Decedent in Petitioner's hands, be made as follows: TO: Stephen J. Hogg: 100% interest in J & S CALIFORNIA ENTERPRISES, a Partnership consisting of two pieces of real property: 17-19 South Hanover Street, Carlisle., Pennsylvania; Tax Parcel No. 03-21-0320-048 and 109 North Hanover Street, Carlisle, Peru: sy vama; Tax Parcel No. 02-21-0320-024. I I /// JUDGMENT APPROVING PETITION FOR FINAL DISTRIBUTION ... ETC. 5 1 2 3 4 5 6 7 8 9 101 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 '28 6. Any other property of the.estate not now known or discovered that may belong to the estate or in which the estate or the Decedent may have any interest shall hereby be distributed equally among Stephen J. Hogg, Michael D. Hogg, Allan M. Hogg and Gennifer Yoshimuru. Date: JUN 2 2 2011 Harry L. powazek, Judge JUDGE OF THE SUPERIOR COURT CLERK'S CEKRFICATE Ttv foregoing dowmaR, confiding of Sp pose(s), is s fiilt, trae, and tlorreet copy ofthed Qor40nslr.3GM 00 fk l0 this office. Clerk of the &VoriW Ootot L ?` - De"Y JUDGMENT APPROVING PETITION FOR FIVAL DISTRIBUTION ... ETC. 6 CERTIFICATE OF SERVICE I, Stephen J. Hogg, Esquire, Attorney for the Plaintiff, hereby ertify that I did on this day serve one true and correct copy of the ttached Plaintiff's Answer to Preliminary Objections by United States ail, postage pre-paid, addressed to the following: Joshua D. Bonn Nauman Smith 200 N. 3rd Street, 18th Floor Harrisburg, PA 17108 z zo l3 - Stephen J. Hogg, Esqui Attorney for Plaintiff 19 S. Hanover Street, Ste. 101 Carlisle, PA 17013 (717) 245-2698 LAW OFFICES OF STEPHEN J. HOGG 19 S. HANOVER STREET SUITE 101 CARLISLE., PA 17013 r PRAECIPE FOR LISTING CASE FOR ARGUMENT (Must be typewritten and submitted in triplicate) TO THE PROTHONOTARY OF CUMBERLAND COUNTY: (List the within matter for the next Argument Court.) n ?,.;) CD -------------------------------------------------------------------------------------—------------------------------ CAPTION OF CASE (entire caption must be stated in full) MM M::o --c r- Stephen J. Hogg dba AS California Enterprises -(,,<> j5 CD vs. :X Capital Tax Collection BureautuT 7146 2012 No. Tgrm 1. State matter to be argued (i.e., plaintiff's motion for new trial, defendant's demurrer to complaint, etc.): Plaintiffs Answer to Preliminary Objections 2. Identify all counsel who will argue cases: (a) for plaintiffs: Stephen J. Hogg, Esquire (Name and Address) 19 S. Hanover Street, Suite 101, Carlisle, PA 17013 (b) for defendants: Joshua D. Bonn (Name and Address) 200 North Third Street, P.O. Box 840 Harrisburg, PA 17108 3. 1 will notify all parties in writing within two days that this case has been listed for argument. 4. Argument Court Date: Stephen J. Hogg Signature Prinf your name Plaintiff Date: 5/7/13 Attorney for INSTRUCTIONS: 1.Original and two copies of all briefs must be filed with the COURT ADMINISTRATOR(not the Prothonotary) before argument. 2.The moving party shall file and serve their brief 14 days prior to argument. 3.The responding party shall file their brief 7 days prior to argument. 4. If argument is continued new briefs must be filed with the COURT ADMINISTRATOR(not the Prothonotary)after the case is relisted. ROC. S 3 W0,03 PtUas . NAUMAN, SMITH, SHISSLER & HALL, LLP T11E P O i HONOTA i,' Joshua D. Bonn, Esquire L ; J�13 � Supreme Court ID# 93967 11: 23 200 North Third Street, 18th Floor CUMBERLAND COUNTY P. O. Box 840 PENNSYLVANIA Harrisburg, PA 17108-0840 Telephone: (717) 236-3010, Ext. 26 Facsimile: (717) 234-1925 e-mail: jbonn(unssh.cor Counsel for Capital Tax Collection Bureau STEPHEN J. HOGG, • IN THE COURT OF COMMON PLEAS Plaintiff • CUMBERLAND COUNTY, PENNSYLVANIA • • NO.: 2012-7146 v. • • CIVIL ACTION LAW CAPITAL TAX COLLECTION BUREAU, : Defendant : JURY TRIAL DEMANDED PRAEC1PE TO THE PROTHONOTARY: Please withdraw the Preliminary Objections filed by Capital Tax Collection Bureau and remove the matter from the Argument List on June 21, 2013. NAUMAN, SMITH, SHISSLER AND HALL, LLP By: -64 �a — os u . Bonn, Esquire Supreme Court ID#93967 200 North Third Street P.O. Box 840 Harrisburg, PA 17108 Telephone: 717/236-3010 Counsel for Defendant, Capital Tax Collection Bureau Date: June 6, 2013 CERTIFICATE OF SERVICE AND NOW, on the date stated below, I, Karen Farhat, an employee of the firm of Nauman, Smith, Shissler & Hall, LLP, hereby certify that I this day served the foregoing "Praecipe" by depositing a copy of the same in the United States Mail, first class, postage prepaid, at Harrisburg, Pennsylvania, addressed to the following: Stephen J. Hogg, Esquire 19 S. Hanover Street, Suite 101 Carlisle, PA 17013 NAUMAN, SMITH, SHISSLER & HALL, LLP By: 1 1A4\4) are Farhat, Secretary Date: June 6, 2013 NAUMAN, SMITH, SHISSLER&HALL, LLP ` HE PROfHot-Q !A`RY Joshua D. Bonn, Esquire 2013 JUN 21 AM 8: 21 Supreme Court ID#93967 200 North Third Street, 18th Floor CU PE RL D C N 1 Y P. O. Box 840 Harrisburg, PA 17108-0840 Telephone: (717) 236-3010, Ext. 26 Facsimile: (717) 234-1925 e-mail: jbonn@.nssh.com Counsel for Capital Tax Collection Bureau STEPHEN J. HOGG, d/b/a IN THE COURT OF COMMON PLEAS J&S CALIFORNIA ENTERPRISES CUMBERLAND COUNTY, PENNSYLVANIA Plaintiff NO.: 2012-7146 V. CIVIL ACTION LAW CAPITAL TAX COLLECTION BUREAU, Defendant NOTICE TO PLEAD TO: Stephen J. Hogg You are hereby notified to plead to the enclosed Answer with New Matter of Capital Tax Collection Bureau within twenty(20) days from the service hereof or a default judgment may be entered against you. NAUMAN, SMITH, SHISSLER AND HALL,LLP r By: .�...... Joshua D. Bonn, Esquire Supreme Court ID#93967 200 North Third Street P.O. Box 840 Harrisburg, PA 17108 Telephone: 717/236-3010 Counsel for Defendant, Capital Tax Collection Bureau Date: June 21, 2013 NAUMAN, SMITH, SHISSLER&HALL, LLP Joshua D. Bonn, Esquire Supreme Court ID#93967 200 North Third Street, 18th Floor P. O. Box 840 Harrisburg, PA 17108-0840 Telephone: (717) 236-3010, Ext. 26 Facsimile: (717) 234-1925 e-mail: jbonn@nssh.com Counsel for Capital Tax Collection Bureau STEPHEN J. HOGG, d/b/a IN THE COURT OF COMMON PLEAS J&S CALIFORNIA ENTERPRISES CUMBERLAND COUNTY, PENNSYLVANIA Plaintiff NO.: 2012-7146 V. CIVIL ACTION LAW CAPITAL TAX COLLECTION BUREAU, Defendant ANSWER WITH NEW MATTER OF DEFENDANT CAPITAL TAX COLLLECTION BUREAU TO PLAINTIFF'S AMENDED COMPLAINT NOW comes Defendant Capital Tax Collection Bureau by and through its solicitor, Nauman, Smith, Shissler& Hall, LLP, and files this Answer with New Matter to Plaintiff's Amended Complaint as follows: 1. Admitted in part and denied in part. It is admitted that Stephen J. Hogg(Hogg) is the Plaintiff in this case. It is denied that Hogg was formerly known as J&S California Enterprises. To the contrary, Hogg is a former partner in J&S California Enterprises, a partnership created under the laws of Pennsylvania, which dissolved by operation of law upon the death of Jacque A. Hogg on July 24, 2003. On June 22, 2011, the assets of J&S California Enterprises, including the real estate located at 19 S. Hanover Street, Carlisle, Cumberland 1 f County, Pennsylvania, were distributed to Hogg, although J&S California Enterprises is still listed as the owner of record in Cumberland County property records. It is denied that Hogg was the lessor of the real property at 19 S. Hanover Street, as the Lease discussed herein was executed by Hogg purportedly on the behalf of J&S California Enterprises. 2. Admitted. By way of additional answer, Capital Tax Collection Bureau(Captax) is a joint agreement as described in Section 10 of the Local Tax Enabling Act, 53 P.S. § 6910, renumbered as 53 P.S. § 6924.313 by 2008, July 2, P.L. 197,No. 32, § 13, effective Jan. 1, 2012. Captax's primary office is located 2301 North Third Street Harrisburg, Dauphin County, Pennsylvania 17110. 3. Admitted. 4. Admitted. 5. Admitted. 6. Admitted. 7. Denied. No rent was due for August, September and October of 2012 because Captax terminated the Lease effective July 31, 2012 as permitted by Section 11 of the Lease. 8. Denied. By letter dated May 1, 2012, Captax notifed Hogg that it was terminating the Lease, effective July 31, 2012, as permitted by Section 11 of the Lease, because Act 32 of 2008 requires a single county-wide local earned income tax collector. Cumberland County did not select Captax as their local earned income tax collector, and all of Captax's EIT business operated out of the Carlisle office was terminating. A copy of the termination letter is attached hereto as Exhibit"A." By letter dated June 13, 2012, Captax provided further explanation regarding the creation of the Cumberland County Tax Collection Committee(TCC)pursuant to Section 505 of Act 32,the TCC's creation of the Cumberland County Tax Bureau, and the 2 resulting elimination of Captax's local earned income tax functions operated out of the leased office space. A copy of this letter is attached hereto as Exhibit`B." At the Magisterial District Judge hearing below, Captax delivered to Hogg copies of Exhibits "C" and"D"identified below. NEW MATTER 9. Paragraphs 1-8 are incorporated by reference. 10. Act 32 of 2008, P.L. 197,No. 32, effective July 2, 2008, as codified at 53 P.S. § 6924.501 et seq. (Act 32), established tax collection districts in each county. 53 P.S. § 6924.501. 11. Section 505 of Act 32 provides that tax collection districts are to be governed by tax collection committees, which have the duty to appoint and oversee a tax officer for the tax collection district. 53 P.S. § 6924.505(a.1)(2). 12. Section 505 of Act 32 empowers tax collection committees to create a tax bureau and to provide for its operation and administration. 53 P.S. § 6924.505(a.2)(2). 13. Section 507 of Act 32 required tax collection committees to appoint a tax officer by resolution by September 15, 2010. 53 P.S. § 6924.507(a). 14. On March 29, 2011,the Cumberland County TCC formed its own tax bureau, known as the Cumberland County Tax Bureau, for the collection of taxes with the Cumberland County Tax Collection District, pursuant to the authority granted by Section 53 P.S. § 6924.505(a.2)(2),by merging the operations of the West Shore Tax Bureau into the Cumberland County TCC. A copy of the minutes of the Cumberland County Tax Collection Committee Regular Meeting is attached hereto as Exhibit"C." A.copy of the Plan of Tax Bureau Creation Through Merger, executed on March 29, 2011, is attached hereto as Exhibit"D." 15. Effective January 1, 2012, the Cumberland County Tax Bureau became the tax officer for the Cumberland County Tax Collection District. 3 16. Section 11 of the aforementioned Lease provides that"notwithstanding any other provision of this Lease, in the event that all of Lessee's local earned income tax functions, operated out of this leased office space, are eliminated, or are assigned to a different tax collection entity by act of the Commonwealth and as a result, Lessee no longer performs its essential function, which is the collection of local earned income tax, then Lessee may terminate this Lease upon its cessation of business and its obligation to pay rent shall cease as the date of termination or the date Lessee vacates the premises, whichever is later." 17. Effective January 1, 2012, as a consequence of the actions of the TCC and the requirements of Act 32, all of Captax's local earned income tax functions, operated out of the office space at 19 S. Hanover Street, were eliminated and assigned to a different tax collection entity by act of the Commonwealth of Pennsylvania, and, as a result, Captax no longer performs its essential function. Captax was thus permitted to terminate the Lease under Section 11 of the Lease. 18. Captax is not and never was part of nor affiliated in any manner with the TCC or the tax bureau it created and never performed any tax collection functions for the TCC. 19. The Lease is void ab initio because Stephen Hogg did not have the authority to execute the Lease on behalf of J&S California Enterprises on December 6, 2006 because J&S California Enterprises dissolved by operation of law upon the death of Jacque A. Hogg on July 24, 2003, and the assets of J&S California Enterprises, including the real estate located at 19 S. Hanover Street, Carlisle, Cumberland County, Pennsylvania, were not distributed to Hogg until June 22, 2011. 4 WHEREFORE, for the reasons set forth above, Defendant Capital Tax Collection Bureau respectfully requests this Honorable Court to dismiss Plaintiff's Complaint. NAUMAN, SMITH, SHISSLER& HALL,LLP BY: Jos ua D. Bonn,Esquire Supreme Court ID# 93967 200 North Third Street, P. O. Box 840 Harrisburg, Pennsylvania 17108-0840 Telephone: (717) 236-3010 Facsimile: (717) 234-1925 Counsel for Defendant, Capital Tax Collection Bureau Date: June 21, 2013 5 VERIFICATION I, Joshua D. Bonn, an attorney with the firm of Nauman, Smith, Shissler&Hall, LLP, solicitor for CAPITAL TAX COLLECTION BUREAU, Defendant in the foregoing proceeding, make the following statement subject to the penalties of 18 Pa. C.S. §4904, and do state that the facts set forth in the foregoing Answer with New Matter of Defendant Capital Tax Collection Bureau to Plaintiffs Amended Complaint are true and correct to the best of my knowledge, information and belief. J,�shua D. Bonn, Esquire Supreme Court ID: 93967 Date: June 21, 2013 CERTIFICATE OF SERVICE AND NOW, on the date stated below, I, Karen Farhat, an employee of the firm of Nauman, Smith, Shissler&Hall, LLP,hereby certify that I this day served the foregoing "Answer with New Matter of Defendant Capital Tax Collection Bureau to Plaintiff's Amended Complaint''by depositing a copy of the same in the United States Mail, first class,postage prepaid, at Harrisburg,Pennsylvania, addressed to the following: Stephen J. Hogg, Esquire 19 S. Hanover Street, Suite 101 Carlisle, PA 17013 NAUMAN, SMITH,SHISSLER& MALL,LLP By: Karen Farhat, Secretary Date: June 21,2013 • A t t u r, n e.y s ,A t L a w Please reply to: Suzanne S. Friday,Esquire P. O. Box 840 E-mail: ssfridgy@nssh.com Harrisburg, PA 17108-0840 Telephone Extension#20 May 1, 2012 Stephen J. Hogg J & S California Enterprises 19 S. Hanover Street Suite 101 Carlisle,PA 17013 Re: Capital Tax Collection Bureau—Lease of 19 S. Hanover Street Dear Mr. Hogg: Please be advised that this firm represents the Capital Tax Collection Bureau (CTCB) as Solicitor. On behalf of our client, we have been instructed to notify you that the current lease dated December 6, 2006, executed by and between CTCB and you for all space located at 19 S. Hanover Street, Carlisle, Pennsylvania will be terminated on July 31, 2012. Although this termination date is prior to the lease termination date of October 31, 2012, pursuant to the lease terms at paragraph 11, CTCB may terminate this lease prior to the expiration date in the event all of CTCB's local earned income tax functions, operated out the of leased office space are eliminated or assigned to a different tax collector by act of the Commonwealth. As you may be aware, as of January 1, 2012, Act 32 requires a single county- wide local earned income tax collector. CTCB was not selected as EIT collector for Cumberland County or Dauphin County, and therefore all CTCB's EIT business operated out of the Carlisle office is terminating and CTCB will vacate the premises on or before July 31, 2012. If you have any questions regarding this matter,please do not hesitate to contact me. Very truly yours, i Suz S. Friday _�^ SSF/ EXHIBIT a cc: James Buffington, CTCB Executive Director Superior ..a-naLysis . Effective solutions . Since 1871 . .._.._...., e_„ea, Ou;_,.I_ Q UI II IT D. OM N—th Qrrl Qtroot 1 At Plnnr . Pnrriehnrn PA 17101 . 7 1 7 23R 3(11(1 . fax• 717 234 1925 • WWW.nssh.co • Attorne�y ;s: .A.t L.a Please reply to: Suzanne S. Friday,Esquire P.O.Box 840 E-mail: ssfriday@nssh.com Harrisburg,PA 17108-0840 Telephone: 717-236-3010 (Ext. 20) June 13, 2012 Stephen J. Hogg Via Facsimile (717) 245-0824 J & S California Enterprises and First Class Mail 19 S. Hanover Street Suite 101 Carlisle,PA 17013 Re: Capital Tax Collection Bureau—Lease of 19 S.Hanover Street Dear Mr. Hogg: Thank you for your response to our May 1, 2012 letter concerning the termination of the Capital Tax Collection Bureau ("CTCB") lease of the property located at 19 S. Hanover Street, Carlisle, Pennsylvania(the "Carlisle Office"). You have stated your opinion that CTCB "simply lost a bid process,"and as such, did not qualify for the termination provisions found in Paragraph 11 of the lease. However, in the case of Cumberland County, the tax collection committee, the Cumberland County Tax Collection Committee or "TCC," established pursuant to the requirements of Section 505 of Act 32, chose to create a tax bureau to collect the local income tax and other taxes in the County. In creating its tax collection bureau, the TCC acquired the assets and operations of the West Shore Tax Bureau. The new tax bureau is now known as the Cumberland County Tax Bureau and collects the earned income tax for all of Cumberland County as required by Act 32. Because the TCC chose to create its own tax bureau rather than hire an outside tax collector, there was no "bid process." CTCB had no opportunity to compete for the job of tax collector for Cumberland County. As a consequence of the actions of the TCC and the requirements of Act No. 32, "all Lessee's local earned income tax functions, operated out of this office .space, are eliminated [and] are assigned to a different tax collection entity by act of the Commonwealth of Pennsylvania, and, as a result, Lessee no longer performs its essential function." Accordingly, the "Lessee may terminate the lease." The quoted provision of the lease was inserted to protect CTCB,a non-profit corporation, from expending funds in a scenario just like this one. EXHIBIT Superior analysis . Effective solutions . Since 1871 Nauman Smith Shisster&Hall. L LP• 200 Noah-3rd Street 18th Floor • H_a_msbm._PA U101 • 717.236.3010 • fax: 71'1. _ ___ e 1 Stephen J. Hogg June 13, 2012 Page 2 On behalf of our client,we have been instructed to remind J& S California Enterprises of our notification of termination letter dated May 1, 2012, which letter gave J & S notice that CTCB will be terminating the lease on July 31, 2012. CTCB's firm intention to terminate the lease on July 31, 2012 has not changed. Of course, CTCB will ensure that the Carlisle office is properly vacated prior to that point in time. If you have any further questions regarding this matter, please do not hesitate to contact me. Ve7/Truly Yours, Suzann Friday enclosure cc: James Buffington ti CUMBERLAND COUNTY TAX COLLECTION COMMITTEE REGULAR.MEETING MARCH 292 2011 —6:oopm SPORTING HILL ELEMENTARYScr-looL 201 S.SPORT iNG HILL ROAD MEcHANicsBuRo,PA i7o5o Chairman Christ called the meeting to order at 6:o4pm. Chairman Christ led the audience in the Pledge of Allegiance. He then thanked Mike Dieffenbach for the use of the facility. Recording Secretary Gembusia used the sign-in roster to determine that more than 86%of the weighted vote was present at the start of the meeting. She noted that the actual percentage would be reflected in the official meeting minutes. Al Bienstock motioned to approve the agenda as submitted. Bill Runkle seconded the motion and it passed unanimously. There was no audience pirticipation. Wilbur Wolf motioned to approve the meeting minutes from March 1,2011 as submitted. Matthew Haas seconded the motion and it passed unanimously. Treasurer Anderson said five entities need to pay their 2011 portion of the budget. The total amount outstanding is $2,125-49. She reviewed the PNC statement,explaining that $37,290.25 is the ending balance as of March 24, 2011. Chairman Christ said the Management Committee recommends approval of the Plan of Tax Bureau Creation Through Merger agreement. Steve Oldt suggested having a sternographer present at the meetings for an accurate record of the discussions. Chairman Christ said the Management Committee discussed his suggestion, and deemed it unnecessary at this time. Steve Oldt suggested getting the RFPs finished and postponing them for aweek before taking a vote. He motioned to defer a vote on the Plan of Tax Bureau Creation Through Merger Agreement,and wait for RFP responses to be reviewed by the committee. John Epply seconded the motion. After extensive discussion, Rick,Vensel called the question. A roll call vote was taken and the motion to delay failed with 78.71%of the weighted vote present against the motion. Owen Snyder motioned to eliminate the-weighted vote by bypassing the bylaws,recalculate the vote based on a singular vote and revote on the motion-to delay. Barb Wilson seconded the EXHIBIT .0 vote. Chairman Christ said any change to the bylaws must be provided io days prior to any meeting regarding the action. Owen Snyder's motion was determined to be out of order due to its violation of the by laws. Alan Vandrew motioned to adopt the Approval Resolution for the Plan of Tax Bureau Creation Through Merger as presented. Bill RunIde seconded the motion. Rick Vensel offered an amendment of Alan Vandrews motion and motioned to amend Section B4,to include language to put a cap on tangible assets not to exceed$1oo,000 unless agreed upon by both organizations. Steve Oldt seconded the motion. Following a brief discussion,Rick Vensel modified his motion'to be applied to tangible assets. A roll call vote on the motion to amend the agreement was taken. The vote to amend the agreement passed unanimously. A roll call vote was taken on Alan Vandrews motion to accept the resolution. The motion passed with 78.71%of the weighted vote present in favor. Alan Vandrew spoke about an ad hoe committee which has ben convened to draft rules and regulations for the new Bureau. He asked for any suggestions to be forwarded to the ad hoe committee. No old or new business was brought before the committee. Chairman Christ announced the next meeting date of June 21,2o11 at 6:oo p.m. at Cumberland Valley's Silver Springs Elementary School. Chairman Christ adjourned the meeting at 7:11PIn. Respectfully submitted, Denise Gembusia Recording Secretai-f e PLAN OF TAX BUREAU CREATION THROUGH MERGER This PLAN OF TAX BUREAU CREATION THROUGH MERGER ("Agreement") is made this day of March, 2011, by and between the CUMBERLAND COUNTY TAX COLLECTION COMMITTEE ("Cumberland County TCC"), a government entity created and organized under Act 32 of 2008, and WEST SHORE TAX BUREAU, an unincorporated association organized by various political subdivisions of the Commonwealth of Pennsylvania under the Local Tax Enabling Act, 53 P.S. §6924.101, et seq. BACKGROUND A. West Shore Tax Bureau was organized under the `Local Tax Enabling Act by various municipalities and school districts entering into Articles of Agreement dated September 16, 1968, for the purpose of collecting earned Income tax. Since the organization of the West Shore Tax Bureau in 1968, additional school districts and municipalities have Joined the Bureau, and the Bureau's scope of responsibilities has expanded to include collection of the local services tax imposed by certain member municipalities and school districts, in addition to earned income tax. The school districts and municipalities which currently are members of the West Shore Tax Bureau are hereinafter collectively referred to as "Current Bureau Members," and are identified in Exhibit A, which is incorporated herein by reference. West Shore Tax Bureau collects tax for the Current Bureau Members according to Bylaws, Articles of Agreement, regulations, policies, procedures, and historical practices developed by the Bureau CBureau Rules")and in accordance with applicable law. B. Act 32 of 2008 ("Act 32"), which amended the Local Tax Enabling Act, mandates county-wide earned income tax collection within each tax collection district("TCD") located in the Commonwealth of Pennsylvania. Act 32 provides that each TCD shall be governed by a tax collection committee("TCC") comprised of delegates representing each political subdivision imposing an income tax within the TCD. Act 32 grants each TCC the power to.create a tax bureau and to provide for its operation and administration. C. The Cumberland County TCC was organized and constituted for the purpose of overseeing tax collection within the Cumberland County TCD, in accordance with Act 32. The Cumberland County TCD is comprised of the political subdivisions identified in Exhibit B, which is incorporated herein by reference. The school districts and municipalities located within the Cumberland County TCD which are not Current Bureau Members are identified in Exhibit B, and hereafter shall be referred to collectively as "Incoming Taxing Authorities." EXHIBIT l I ;s D. The Cumberland County TCC would like to form its own tax bureau for the collection of taxes within the Cumberland County TCD pursuant to the authority granted to the Cumberland County TCC under Act 32 § 505(a.2)(2), 53 P.S. § 6924.505(a.2)(2), by merging the operations of the West Shore Tax Bureau into the Cumberland County TCC. To this end, the Cumberland County TCC and the West Shore Tax Bureau entered into a Tax Collection Plan Agreement dated October 6, 2010 that outlines a process by which West Shore Tax Bureau will continue to collect earned income tax and local services tax for Current Bureau Members during calendar year 2011, and establishes the process by which the Cumberland County TCC will create a tax bureau pursuant to Act 32 § 505(a.2)(2). Part of these processes is to enter into this Agreement. For purposes of clarity, the tax bureau to be created by the Cumberland County TCC pursuant to Act 32 § 505(a.2)(2) shall be referred to as the "Cumberland County Tax Bureau," although the Cumberland County TCC retains the right to select a name for the tax bureau at a future date. The Cumberland County Tax Bureau will be a division of the Cumberland County TCC. E. Closing on the process contemplated by this Agreement will coincide with the withdrawal of certain Current Bureau Members from the West Shore Tax Bureau that are not part of the Cumberland County TCD. The school districts and municipalities which will be withdrawing from West Shore Tax Bureau are identified in Exhibit A, and shall be referred to collectively as "Departing Bureau Members." The Current Bureau Members that are part of the Cumberland County TCD are also identified in Exhibit A, and shall be referred to collectively as "Remaining Bureau Members." F. The Current Bureau Members have accumulated equity in various equipment, supplies, and other assets during the course of West Shore Tax Bureau's operations. Similarly, Current Bureau Members will be advancing certain costs throughout 2011 in preparation for the Cumberland County Tax Bureau to begin operations in 2012. NOW, THEREFORE, in consideration of the mutual covenants contained herein, West Shore Tax Bureau and the Cumberland County TCC, each intending to be legally bound, agree as follows: 1. Background. The Background set forth above is incorporated herein by reference. 2. Closing and Effect. Upon satisfaction of all conditions precedent to closing and provided the Agreement has not been terminated as set forth below, the process.contemplated by this Agreement shall be deemed closed at midnight on December 31, 2011 ("Closing"). Closing steps will be mutually agreed to by the parties. Once the process contemplated by this Agreement is closed, West Shore 2 Tax Bureau shall be merged into the Cumberland County TCC and the Bureau Rules shall have no further force or effect. 3. West Shore Tax Bureau Assets and Liabilities. A. Assets. Effective upon Closing, the Cumberland County TCC shall be the successor to all of the West Shore Tax Bureau and the Current Bureau Members' right, title, and interest in the assets of the West Shore Tax Bureau CAssets"). The Assets include the following: I. Tangible Assets. The following "Tangible Assets:" all machinery and equipment including, but not limited to, office furniture, computers and computer accessories, supplies, forms, advertising materials, and all other tangible property related to West Shore Tax Bureau operations. A schedule of the Tangible Assets as of the date of this Agreement is at Schedule A, which is incorporated herein. H. Intangible Assets. The following "Intangible Assets:" (1) all agreements, contracts, and*leases which the Cumberland County TCC will assume by operation of law under this Agreement; (ii) all West Shore Tax Bureau accounts listed in Schedule B, which is Incorporated herein, and all other accounts in which West Shore Tax Bureau operating funds, reserve funds,tax funds collected or remitted to West Shore Tax Bureau, and any other West Shore Tax Bureau funds are deposited (collectively, the"Accounts"); (III) all computer software owned by or licensed by or to West Shore Tax Bureau; (Iv) all West Shore Tax Bureau payroll accounts; (v) all records used by the West Shore Tax Bureau in its operations; (vi) all other intangible assets used in West Shore Tax Bureau operations as of Closing. B. Liabilities. Upon Closing, the Cumberland County TCC will assume all liabilities of West Shore Tax Bureau, whether current, contingent, or otherwise, except as otherwise provided in this Agreement. 4. 2011 Expenditures and Final Value Shares. A. On behalf of the Cumberland County TCC, Current Bureau Members will be advancing various expenses in preparation for the Cumberland County Tax Bureau to begin operations in 2012 ("2011.Expenditures"). The 2011 Expenditures include, but are not limited to,the transition expenses contemplated in this Agreement such as expenses for advertising public notice and providing employer 3 and individual taxpayer notices as set forth herein. As of the date of this Agreement, West Shore Tax Bureau has budgeted $120,061 for the 2011 Expenditures. If either the West Shore Tax Bureau or the Cumberland County TOG believe that additional costs above this amount are necessary, such costs will be advanced by the Current Bureau Members only after written agreement between the West Shore Tax Bureau and the Cumberland County TCC as to the necessity for and amount of such additional costs. By July 31, 2012, the Cumberland County TOG shall perform a formal accounting of all 2011 Expenditures. Following the accounting, the final 2011 Expenditures shall be deemed an amendment to the Cumberland County TOG 2012 budget and shall be apportioned among all political subdivisions within the Cumberland County TOD consistent with the formula provided under Act 32 § 505(1)(2), 53 P.S. § 6924.505(1)(2). The shares of this budget amendment apportioned to Remaining Bureau Members will be deemed paid on account of the 2011 Expenditure advances made in calendar year 2011 by the Remaining Bureau Members. B. By July 31, 2012, the Cumberland County TOG shall obtain a book valuation of the Assets as of December 31, 2011. For purposes of this Agreement, the "Final Value" of the Assets shall be the net book value of all Assets as of December 31, 2011, as determined using generally accepted accounting principles by a qualified auditor selected by the Cumberland County TOG. (The net book value of all tangible assets as of December 31, 2011, shall not exceed $100,000, unless West Shore Tax Bureau and the Cumberland County TCC shall agree upon additional expenditures in 2011 which result in a net book value of all tangible assets as of December 31, 2011, which exceeds $100,000.) Each Incoming Taxing Authority shall pay a share of the Final Value ("Final Value Share"). The percentages that will be used to calculate each Incoming Taxing Authority's Final Value Share are set forth in Exhibit B. These percentages have been calculated consistent with the formula provided under Act 32§505(1)(2), 53 P.S. §6924.505(t)(2). C. The Cumberland County Tax Bureau shall deduct the 2011 Expenditure shares and Final Value Shares owed by each Incoming Taxing Authority from each Incoming Taxing Authority's 2012 earned income tax receipts in such manner and in such amounts as the Cumberland County Tax Bureau determines. All such deductions shall be made on or before December 31, 2012. D. The amounts deducted under Section C directly above shall be paid as follows: I. On or before December 31, 2012, the Cumberland County Tax Bureau shall pay to each Remaining Bureau Member the amount necessary to ensure the Remaining Bureau Member is reimbursed for any amount of 2011 Expenditures the Remaining Bureau Member advanced in excess 4 (If any) of the amount of 2011 Expenditures apportioned to the Remaining Bureau Member through the accounting required under Section A directly above. IL On or before December 31, 2012, the Cumberland County Tax Bureau shall pay each Departing Bureau Member the amount of 2011 Expenditures the Departing Bureau Member advanced. iii. On or before December 31, 2012, the Cumberland County Tax Bureau shall pay to each Departing Bureau Member the amount equal to the Departing Bureau Member's.proportional interest in the Final Value of the Assets. The percentages that will be used to calculate each Departing Bureau Member's proportional interest in the Final Value of the Assets are set forth in Exhibit A. Such amounts will be paid from the Final Value Shares deducted from the Incoming Taxing Authorities. iv. The amount remaining after all other payments required under this Section D have been made shall be distributed to the Remaining Bureau Members pro-rata based on each Remaining Bureau Member's proportional interest in the Final Value of the Assets. The percentages that will be used to calculate each Remaining Bureau Member's pro-rata distribution of the remaining amounts are set forth in Exhibit A. On or before December 31, 2012, such distributions shall be made by the Cumberland County Tax Bureau in one lump sum or in a series of payments to each Remaining Bureau Member. 6. Article XIII Delinquent Tax. With respect to collection of delinquent income and local service tax from 2011 and previousItax years(Article X111 Delinquent Tax"),the parties agree as follows: A. Remaining Bureau Members. Cumberland County Tax Bureau will collect,Arficle XIII Delinquent Tax for the Remaining Bureau Members in accordance with the terms and conditions of Cumberland County Tax Bureau regulations and procedures. Such regulations and procedures shall conform in all material respects to all lawful provisions in written Bureau Rules governing West Shore Tax Bureau's collection of Article XIII Delinquent Tax for Remaining Bureau Members. B. Departing Bureau Members. Each Departing Bureau Member shall notify the Cumberland County Tax Bureau in writing by March 31, 2012 whether the Departing Bureau Member would like to have Cumberland County Tax Bureau collect Article XIII Delinquent Tax. Pursuant to Act 32 § 515(b)(4), 53 P.S. § 6924.515(b)(4) and this Section, if a Departing Bureau Member fails to give timely written notice to the Cumberland County Tax Bureau of the Departing Bureau Member's desire 5 to have the Bureau collect Article XIII Delinquent Tax then the Bureau shall assume it has no responsibility for such tax: If the Cumberland County Tax Bureau agrees to collect Article XIII Delinquent Tax for a Departing Bureau Member, such agreement shall be memorialized in a written tax collection agreement mutually agreeable to the Bureau and the Departing Bureau Member that provides, among other things, that the Bureau Will be entitled to retain a commission or other compensation from all Article XIII Delinquent Tax distributed to the Departing Bureau Member, C. Incoming Taxing Authorities. Each Incoming Taxing Authority shall notify Cumberland County Tax Bureau in writing on or before March 31, 2012 whether the Incoming Taxing Authority's Article XIII tax officer will collect Article XIII Delinquent Tax. Pursuant to Act 32§515(b)(4), 53 P.S. § 6924.515(b)(4) and this Section, if an Incoming Taxing Authority fails to give such timely written notice, then the Cumberland County Tax Bureau shall assume it is responsible for the Incoming Taxing Authority's Article X111 Delinquent Tax, in which case Cumberland County Tax Bureau and the Incoming Taxing Authority shall cooperate in obtaining all relevant tax records.from the Incoming Taxing Authority's Articles XIII tax officer by June 30, 2012. Nothing in this Agreement, however, shall be construed as requiring or obligating the Cumberland County TCC or Cumberland County Tax Bureau to pursue, collect, or litigate the right to collect Article XIII Delinquent Tax that is subject to wage attachment, payment plan, or other enforcement proceeding initiated by an Incoming Taxing Authority's Article XIII tax officer. 6. Unidentified Funds. Unidentified funds collected by West Shore Tax Bureau on or before December 31, 2011 shall be accounted for and distributed pursuant to Cumberland County Tax Bureau regulations and procedures that conform to the written agreement, if any, by and between all Current Bureau Members relating to the accounting and distribution of such unidentified funds. 7. West Shore Tax Bureau Employees. Each person employed by West Shore Tax Bureau on December 31, 2011 shall become an employee of the Cumberland County Tax Bureau effective January 1, 2012 under the same terms and conditions of employment that the individual employee enjoyed with the West Shore Tax Bureau. However, nothing herein shall constitute a contract or guaranty of continued employment with the Cumberland County Tax Bureau, and no West Shore Tax Bureau employee will be deemed a third-party beneficiary of this Agreement. Effective January 1, 2012, the Cumberland County TCC shall have the authority to make all decisions with respect to the terms and conditions of employment with the Cumberland County Tax Bureau. 6 8. Cumberland County Tax Bureau 2012 Budget. The Cumberland County TCC fiscal year corresponds with the calendar year, and the Cumberland County TCC wishes to complete in September of 2011 a 2012 budget that accounts for, among other things, the 2012 operations of the Cumberland County Tax Bureau so as to give advance notice to all political subdivisions for which the Cumberland County Tax Bureau will collect tax. The 2012 Cumberland County TCC budgeting process shall include budget meetings throughout the Spring and Summer of 2011. The West Shore Tax Bureau shall reasonably cooperate with the Cumberland County TCC in the development of the 2012 budget. 9. West Shore Tax Bureau Representations and Warranties. West Shore Tax Bureau represents and warrants the following to the Cumberland County TCC: A. Organization,and Standing. West Shore Tax Bureau is duty organized, validly existing, and in good standing under the laws of the Commonwealth of Pennsylvania and has full power and lawful authority to own and hold the Assets, to carry on its operations, to enter into this Agreement, and to consummate the process contemplated hereby. B. Execution and Performance of Agreement. The execution and delivery of this Agreement and the consummation of the process contemplated hereunder have been duly authorized by all necessary action on the part of West Shore Tax Bureau. Consummation of the process contemplated hereunder will not constitute a breach of the terms of or a violation or default under: Q) the Bureau Rules; (i) any statute, contract, agreement, or other instrument by which West Shore Tax Bureau or the Assets are bound. C. West Shore Tax Bureau Rules. West Shore Tax Bureau has provided the Cumberland County TCC with true and complete copies of all written Bureau Rules. D. Tangible Assets. West Shore Tax Bureau has provided the Cumberland County TCC with a true and complete list describing each Tangible Asset. Each Tangible Asset is in good operating condition and, to the best of West Shore Tax Bureau's knowledge, conforms in all material respects With all applicable laws, ordinances, and regulations. E; West Shore Tax Bureau Accounts. West Shore Tax Bureau has provided the Cumberland County TCC with a list of all Accounts. 7 F. Liabilities. West Shore Tax Bureau has provided the Cumberland County TCC with complete disclosure of all known West Shore Tax Bureau liabilities (whether current, contingent, or otherwise). G. Litigation. With the exception of tax refund claims, there are no pending or threatened litigations, investigations, or proceedings, or outstanding orders, writs, injunctions, or decrees involving West Shore Tax Bureau or the Assets. To the best of West Shore Tax Bureau's knowledge, there are no facts or conditions that could reasonably be expected to give rise to any litigation, investigation, or proceedings which, if determined adversely to West Shore Tax Bureau,would have a material adverse effect upon West Shore Tax Bureau operations or the Assets. H. Taxes. West Shore Tax Bureau is exempt from all income and sales tax, and owns no real estate which tax may be levied upon or assessed against. 1. Agreements, Contracts, and Leases. West Shore Tax Bureau has disclosed and delivered true and complete copies of all agreements, contracts, and leases to which it is a party. Such agreements, contracts, and leases are in full force and effect and all parties to such agreements, contracts, and leases have, to the best of West Shore Tax Bureau's knowledge, in all material respects performed all obligations required to be performed by them and are not in default in any material respect. J. Legal Compliance. West Shore Tax Bureau is in compliance with all applicable laws. K. Employees. (i) West Shore Tax Bureau has provided the Cumberland County.TCC with a complete list of the names, titles, and statuses of all West Shore Tax Bureau employees. (H) West Shore Tax Bureau has provided the Cumberland County TCC With true and complete copies of all employee benefit plans and all other documents, policies, and procedures in any way affecting or providing for the compensation of West Shore Tax Bureau employees. L. Bond and Insurance. West Shore Tax Bureau has provided the Cumberland County TCC with copies of all bonds and insurance coverages in the name of West Shore Tax Bureau or a West Shore Tax Bureau employee. M. Title. At Closing, the Cumberland County TCC,will assume title to the Assets free and clear of all liens, encumbrances, security interests, and charges of any kind or character except for those disclosed by West Shore Tax Bureau to the Cumberland County TCC and accepted in writing by the Cumberland County TCC. N. . Status Quo. West Shore Tax Bureau shall not without the prior written consent of the Cumberland County TCC: (i) pledge or subject any of the Assets to lien, security interest, other obligation, or encumbrance; (H)sell or otherwise transfer any of the Assets other than in the ordinary course of West Shore Tax Bureau's operations; (iii) enter into any agreement, contract, or lease relating to West Shore Tax Bureau's operations that is not in the ordinary course of West Shore Tax Bureau's operations or that would have the effect, in the Cumberland County TCC's judgment, of materially increasing or expanding West Shore Tax Bureau's liability exposure; (iv) terminate or make any material change to any agreement, contract, or lease that will be assumed by the Cumberland County TCC under this Agreement. O. Access. Prior to Closing, West Shore Tax Bureau shall give to the Cumberland County TCC and the Cumberland County TCCs representatives full access to West Shore Tax Bureau's operations and anything else relating to West Shore Tax Bureau's operations as the Cumberland County TCC may'reasonably request. P. Disclosure. The West Shore Tax Bureau, its officers, directors, and employees hereby represent that, to the best of their collective knowledge, neither this Agreement nor any Schedule or Exhibit hereto, nor any certificate or other document furnished to the Cumberland County TCC by West Shore Tax Bureau contains any untrue statement of a material fact or omits to state a material fact necessary to make the statements contained herein and:therein not misleading. There is no fact known to West Shore Tax Bureau which materially adversely affects, or could reasonably be expected to materially adversely affect,West Shore Tax Bureau's operations which has not been set forth in this Agreement. West Shore Tax Bureau shall provide the Cumberland County TCC upon request with any and all additional documents, information, explanations, and analyses reasonably requested by the Cumberland County TCC. In addition, West Shore Tax Bureau shall provide ongoing updates to the representations and warranties in this Agreement as are necessary to ensure such representations and warranties are accurate and complete in all material respects at all times prior to Closing. Q. Cooperation. West Shore Tax Bureau shall cooperate With all Cumberland County TCC efforts and reasonable requests intended to effectuate the process contemplated by this Agreement, and to facilitate Cumberland County Tax Bureau's collection of tax beginning in 2012. 9 10. Conditions Precedent to Cumberland County TLC's Obligation to Close. The obligation of the Cumberland County TCC to close under this Agreement is conditioned on satisfaction of each of the following conditions, except to the extent that any such condition may have been waived in writing by the Cumberland County TCC at or before Closing: A. West Shore Tax Bureau. Deliveries. The Cumberland County TCCs obligation to close under this Agreement is conditioned on West Shore Tax Bureau delivery to the Cumberland County TCC of the following,with all such deliveries being effective upon Closing: 1. Wherever possible, physical possession of the Assets. if. Any documents, instruments, or licenses deemed necessary by the Cumberland County TCC to ensure the West Shore Tax Bureau and the Current Bureau Members'title to the Assets(both Tangible and Intangible) is conveyed to the Cumberland County TCC, including all documents or instruments as may be reasonably requested by the Cumberland County TCC in order to effectuate 'the purposes of this Agreement, all in form acceptable to the Cumberland County TCC. If!. If requested by the Cumberland County TCC, third-party written consents in form acceptable to the Cumberland County TCC under any agreement, contract, or lease that the Cumberland County Tax Bureau will assume under this Agreement. IV. A certified copy of a resolution or other official action of West Shore Tax Bureau's Board of Directord-authorizing the execution, delivbryj-and performance of this Agreement and the completion of the process contemplated hereunder, and specifying the individual authorized to execute and deliver this Agreement. V. A closing certificate in form acceptable to the Cumberland County TCC. B. Additional Conditions. In addition, the Cumberland County TCC's obligation to close under this Agreement is conditioned on occurrence of all of the following on or before July 1, 2011: I. Completion of arrangements satisfactory to the Cumberland County TCC to ensure transfer into the name of the Cumberland County, Tax Bureau all Accounts at the beginning of business on January 2, 2012 or, in lieu thereof, completion of such substitute arrangements satisfactory to the Cumberland County TCC as are necessary to ensure transfer of all West Shore Tax 14 Bureau ureau funds and all funds held by West Shore Tax Bureau to the Cumberland County Tax Bureau at the beginning of business on January 2, 2012. 111. Completion of arrangements satisfactory to the Cumberland County TCC to transfer all West Shore Tax Bureau employee benefit plans into the name of the Cumberland County Tax Bureau effective January 1, 2012 or, in lieu thereof, completion of such substitute arrangements acceptable to the Cumberland County TCC that Will ensure Cumberland County Tax Bureau employees shall have comparable or identical benefits to West Shore Tax Bureau employees. III. Completion and West Shore Tax Bureau cooperation with all steps the Cumberland County TCC deems necessary to transfer West Shore Tax Bureau employees Into roles as Cumberland County Tax Bureau employees, IV. West Shore Tax Bureau arrangement for the termination of all bonds and insurance coverages in the name of West Shore Tax Bureau or a West Shore Tax Bureau employee with such termination being effective January 1, 2012. V. Cumberland County TCC procurement and West Shore Tax Bureau purchase of a bond and insurance coverages acceptable to the Cumberland CoUnty TCC, With such bond and insurance being effective January 1, 2012. vi. The completion of all arrangements deemed. necessary by the Cumberland County TCC to ensure West Shore Tax Bureau's website is changed at the beginning of business on January 2, 2012 to reflect the fact that the website will be'a Cumberland County Tax Bureau website. Vil. Cumberland County TCC passage of amendments to the Cumberland County TCC Bylaws that the Cumberland County TCC deems appropriate. Will. Cumberland County TCC passage or amendment of all regulations and policies the Cumberland County TCC deems necessary to run a tax collection bureau in accordance with Act 32 and applicable law. Ix. Cumberland County TCC completion of all accounting and auditing arrangements it deems necessary to complete the process contemplated by this Agreement. 11. Online Filing System Services. The West Shore Tax Bureau and the York-Adams Tax Bureau worked cooperatively with Business Information Group, Inc. in developing software for an Act 32-compliant online filing system. It is possible for the Bureaus to provide subscriptions to the online filing system to other tax collectors. At all times prior to Closing, the West Shore Tax Bureau shall provide the Cumberland County TCC with ongoing updates and disclosures regarding all matters rbigited t6 the 'online,filing--system-including,-,but .notJImjt#djq,,AR _Degotiations with any potential subscriber to the online filing system. West Shore Tax Bureau represents and warrants that it will not enter into any new agreement, contract, or arrangement or amend any existing agreement, contract, or arrangement, relating to the online filing system without the prior written consent of the Cumberland County TCC. 12. Transition. With respect to transition steps, West Shore Tax Bureau and Cumberland County TCC agree to the following: A. Tax Records Procurement or Creation. Each Incoming Taxing Authority shall be required to use best efforts to obtain from its current Article XIII tax officer copies of all records relating to or necessary for Cumberland County Tax Bureau collection of tax beginning with the first quarter of the 2012 tax year, with the goal of obtaining such information on the timetable deemed appropriate by the Cumberland County TCC and West Shore Tax Bureau. West Shore Tax Bureau shall cooperate with and assist each Incoming Taxing Authority to obtain required tax records from current Article XIII tax officers in a format acceptable to West Shore Tax Bureau. To the extent such information cannot be obtained from the current Article XIII tax officer, the Incoming Taxing Authority shall compile the record information in a format acceptable to West-Shore Tax Bureau and shall deliver such information to the Bureau on the timetable deemed appropriate by the Cumberland County TCC and West Shore Tax Bureau. B. Advertisement On or before November 1, 2011,West Shore Tax Bureau will advertise in a newspaper of general circulation within the boundaries of the Cumberland County Tax Collection District. The advertisement will be in form and substance prescribed by the Cumberland County TCC. C. Notice to Employers. On or before November 1, 2011, the West Shore Tax Bureau shall provide at its expense notices to employers located within the boundaries of the Cumberland County TCD in form and substance prescribed by the Cumberland County TCC. 12 D. Notice to Individuals. On or before November 1, 2011, the West Shore Tax Bureau shall provide at its expense notices to all individuals residing in and entities having a place of business within the boundaries of the Cumberland County TCD that pay or are believed to owe earned income tax or any other tax the Cumberland County Tax Bureau will collect for one or more e of the political subdivisions that are part of the Cumberland County TCD. Such notices shall be in form and substance prescribed by the Cumberland County TCC. E. Fund Transfers from Prior Tax Collectors. West Shore Tax Bureau will arrange with the prior tax collector for transfer to the Cumberland County Tax Bureau of any checks, electronic fund transfers,tax returns, or other taxpayer or employer communications received by the prior tax collector on behalf of an Incoming Taxing Authority and attributable or relating to tax that will be collected by the Cumberland County Tax Bureau for the first quarter of 2012 or any future quarter or tax year. F. Transfer of Unidentified Funds from Prior Tax Collector. After Closing, the Cumberland County Tax Bureau shall arrange with the prior tax collector for transfer to the Cumberland County Tax Bureau of any unidentified funds collected or held by the prior tax collector in its capacity as tax collector for an Incoming Taxing Authority. G. Other Measures. West Shore Tax Bureau will take all other reasonable measures deemed necessary or appropriate by West Shore Tax Bureau or the Cumberland County TCC to educate taxpayers and employers about the Cumberland County Tax Bureau, and about Act 32, the Local Tax'Enabling Act, and other requirements, and to ensure smooth transition of tax collection services from prior tax collectors. 13. Tax Collection Plan Agreement. The Tax Collection Plan Agreement is Incorporated into this Agreement by reference, with the exception of the portion of the sentence in Section 4(b)(iV) of the Agreement providing either party the right to terminate the Agreement upon giving the other party 30 days'written notice, which is hereby stricken. As it relates to such striking,this Agreement serves as a written modification pursuant to Section 6(e) of the Tax Collection Plan Agreement. To the extent there is conflict between the Tax Collection Plan Agreement and this Agreement, this Agreement controls. If this Agreement is silent on an issue that is addressed in the Tax Collection Plan Agreement, such silence shall not be construed as giving rise to conflict. It is expressly contemplated that the warranties, representations, covenants, and agreements set forth in Sections 3(a), 3(b), 4(a), 4(b), and 6(f) of the Tax Collection Plan Agreement survive and continue to be binding 13 despite the execution of this Agreement or any provision in the Tax Collection Plan Agreement to the contrary. The Tax Collection Plan Agreement and this Agreement constitute the entire Agreement between the Cumberland County TCC and the West Shore Tax Bureau. 14, Termination and Effect A. Termination. This Agreement may be terminated: (i) by either party if a material breach of any provision of this Agreement has been committed by the other party and such breach has not been waived; (ii) by the Cumberland County TCC if any of the conditions to the Cumberland County TLC's obligation to close under this Agreement are not satisfied as set forth herein or if the Cumberland County TCC reasonably determines that any such conditions are impossible to satisfy; (iii) by mutual consent of the Cumberland County TCC and West,Shore Tax Bureau; (iv) by either the Cumberland County TCC or the West Shore Tax Bureau if Closing does not occur(other than through the failure of any party seeking to terminate to comply fully with its obligations) as contemplated under this Agreement. Any termination notice will specify the basis for termination. B. Effect of Termination. If either party terminates this Agreement pursuant to any right to do so granted in this Agreement with the reasonable belief that grounds exist for such action, the other party hereby releases the terminating party from all liability arising from or, related to the termination. If this Agreement is terminated, all further obligations of the parties under this Agreement and the Tax Collection Plan Agreement will terminate except as otherwise expressly stated in such documents. C. Limitation of Liability. Under no circumstances, will the Cumberland County TCC be liable to West Shore Tax Bureau, any Current Bureau Member, or any Incoming Taxing Authority for consequential, expectation, incidental, punitive,or special damages. 16. Indemnity. A. West Shore Tax Bureau. West Shore Tax Bureau shall hold harmless and indemnify the Cumberland County TCC, the Taxing Authorities that are part of the Cumberland County TCD, their delegates, directors, elected officials, officers, employees, agents, and consultants, and any insurance company providing insurance to any of them (the "Indemnified Parties!'), from and against any claim, loss, damage, liability, or expense (including reasonable attorney fees) arising from or relating to West Shore Tax Bureau's breach of this Agreement. It is expressly understood that the 14 Indemnified Parties (with the exception of the Cumberland County TCC,which is a first-party signatory to this Agreement) are intended third-party beneficiaries of this subsection. An Indemnified Party shall promptly give West Shore Tax Bureau written notice of any third-party claim, suit, action, or investigation giving rise to West Shore Tax Bureau's duty under this Section. West Shore Tax Bureau's duty to indemnify and hold harmless includes the duty to reimburse all reasonable attorney fees incurred by an Indemnified Party in defending against any of the matters referenced herein and all reasonable attorney fees incurred by an Indemnified Party in prosecuting or defending the validity of this Section. An Indemnified Party shall have the absolute right to choose defense counsel and shall have discretion, without West Shore Tax Bureau's approval, to defend or to settle any claim, suit, action, or investigation. The indemnity obligation in this Section in no way limits or interferes with West Shore Tax Bureau's indemnity obligation in Section 4(b) of the Tax Collection Plan Agreement. S. Cumberland County TCC. To the extent consistent with the limitations of liability set forth in Section 14(C) of this Agreement, the Cumberland County TCC shall hold harmless and indemnify West Shore Tax Bureau from and against damages attributable to the Cumberland County TCC's breach of this Agreement. The West Shore Tax Bureau shall promptly give the Cumberland County TCC written notice of any matter that the Bureau believes gives rise to the Cumberland County TCC's duty under this Section. The Cumberland County TCC's duty to indemnify and hold harmless includes the duty to reimburse all reasonable attomey fees incurred by the West Shore Tax Bureau in defending against the matters referenced herein. The West Shore Tax Bureau shall have the absolute fight to choose defense counsel and shall have discretion,without the Cumberland County TCC's approval, to defend or to settle any claim, suit, action, or investigation. To the extent there is conflict or inconsistency between the Cumberland County TCC's limited duty to indemnify under this Section and the limitations of liability set forth in Section 14(C)of this Agreement, such Section 14(C)controls. 16. General Provisions, A. No Authority. Neither party has the authority to create obligations for or legally bind the other except as expressly authorized in this Agreement or applicable law. B. Modification. Any modification of this Agreement must be in writing and signed by the Cumberland County TCC and West Shore Tax Bureau to be valid. C. Severability. If a provision of this Agreement is deemed invalid or unenforceable, the remaining provisions will not be affected by such determination and the parties will endeavor to replace the provision deemed invalid or unenforceable with a substitute provision that does not give rise to legal issues similar to those that led to the stricken provision being deemed invalid or unenforceable. D. Section Headings. The headings contained in this Agreement are for convenience of reference only and are not to be used in interpreting the Agreement. E. Singular/Plural, In interpreting this Agreement, the singular includes the plural and the plural includes the singular as may be required, indicated, or fairly understood from the context. F. Time of the Essence. Time is of the essence in performing this Agreement. The deadlines provided in this Agreement are binding. G. Notices. All notices under this Agreement shall be in writing and shall be deemed given when delivered by hand or by certified or registered mail, return receipt requested, first-class postage prepaid, properly addressed to the party to whom such notice is directed, to the person and at the address specified at the end of;this Agreement, or at such other address as the party receiving notice may have designated to the other party in writing by complying with the terms of this Section. All notices from West Shore Tax Bureau to the Cumberland County TCC; under this Agreement shall be courtesy copied to Jason Confair, Esq. at Kegel Kelin Almy & Grimm LLP, 24 North Lime Street, Lancaster, PA 17602. All Notices from the Cumberland County TCC to West Shore Tax Bureau under this Agreement shall be courtesy copied to: Michael Cassidy, Esquire, at Johnson, Duffie, Stewart&Weidner, P.C., 301 market Street, Lemoyne, PA 17043. 16 IN WITNESS WHEREOF, the parties have executed this Agreement as of the date set forth above. WEST SHORE TAX BUREAU I.. --*,-,*- 4 Attest: BY: 7 Title: Street Address: (principal office and mailing address) 3607 Rosemont Avenue P.O. Box 656 Camp Hill PA 17001-0656 Phone Number: 717-975-8966 Facsimile Number: 717-975-8955 Email Address: CUMBERLAND COUNTY TAX CO LL lON COMMITT Attest: BY: Title: Chairperson Phone Number: 717-610-0445 Facsimile Number: 717-257-4706 Email Address: dan.christOmmail.com :435136 17 EXHIBIT A CURRENT BUREAU MEMBERS Political Subdivision Political Subdivision Political Subdivision Proportional Name EIT Revenue EIT Revenue Camp Hill School District* $3,148,501 4.14% Camp Hilt Borough* $1,072,921 1.41% Cumberland Valley School District* $15,526,730 20.43% Ham den Townshi ° $4,632,249 6.10% Middlesex Township* $756,037 0.99% Monroe Township* $746,501 0.98% Silver Spring Township* $1,884,397 2.48% East Pennsboro Area School District* $5,894,573 7.76% East Pennsboro Township* $2,571,623 3.38% Mechanicsburg Area School District° $8,085,281 10.64% Mechanicsburg Borough* $934,712 1.23% Shiremanstown Borough*_ $146,110 0.19% Upper Allen Township* $2,175,654 2.86% Northeastern School District* $391,589 0.52% Newberry Township 11 *t $666,902 0.88% Northern York County School District* $4,039,246 5.32% Carroll Township* $826,084 1.09% Dilisbur Borough* $283,732 0.37% Franklin Township* $544,593 0.72% Franklintown Borough* $53,455 0.07% Monaghan Township* $388,717 0.51% Warrington Township* $553,154 0.73% Wellsville Borough* $24,531 0.03% West Shore School District° $13,744,820 18.09% Fairview Townshi ° $2,336,224 3.07% Goldsboro Borough* $98,976 0.13% Lemoyne Borough" $459,034 0.60% Lower Allen Townshi ° $1,624,210 2.14% New Cumberland Borough* $778,062 1.02% Newberry Township 10+ $1,231,540 1.62% Wormle sbur Borough* $364,991 0.48% $75,985,149 100.00% * Political Subdivisions Identified above with an asterisk{"*")are"Departing Bureau Members" ° Political Subdivisions identified above with a circle("°")are"Remaining Bureau Members" +Newberry Township is located partially within West Shore School District and partially within Northeastern School District. The portion of Newberry Twp.located within West Shore School District,herein referred to as"Newberry Township I,"is a component of the Cumberland County Tax Collection District,which portion is considered a component of the"Remaining Bureau Members." The portion of Newberry Twp.which Is located partially within Northeastern School District,identified herein as"Newberry Township II,"is a component of the York County Tax Collection District and is a component of the"Departing Bureau Members"identified herein. :430427v1 EXHIBIT B Cumberland County TCC Members and Proportionate Identified Income Tax Percentages Political Subdivision Political Subdivision Political Subdivision Proportional Name 2009 EIT Revenue EIT Revenue Big Spring School District' $4,123,819 -4.36% Cooke Township* $19,181 0.02% Lower Frankford TownshiV $162,258 0.17% Lower Mifflin Township- $143,248 0.15% Newville Borough* $93,621 0.10% North Newton TownshiV $208,879 022% Penn Township* $276,560 0,29% South Newton Township* $114,028 0.12% Upper Franktord Township* $178,004 0.190/0 Upper Mifflin Township* $116,036 0.12% West Pennsboro.Township* $649,290 0.68% Camp Hill School District $3,148,501 3.33% Camp Hill Borough $1,072,921 1.14% Carlisle Area School District* $6,897,013 7.30% Carlisle Borough* $1,470,742 1.56% Dickinson Township* $314,059 0.33% Mt.Holly Springs Borough* $72,441 0.08% North Middleton Township* $920,370 0.97% Cumberland Valley School District $15,526,730 16.43% Hampden Township $4,632,249 4.90% Middlesex Township $766,037 0.80% Monroe Township $746,501 0.79% Silver Spring Township $1,884,397 1.99% East Pennsboro Area School District $5,894,673 6.24% East Pennsboro Township $2,671,623 2.72% Mechanicsburg Area School District $8,086,281 8.56% Mechanicsburg Borough $934,712 0.99% Shiremanstown Borough $146,110 0.15% Upper Allen Township $2,175,654 2.30% Shippensburg Area School District* $3,664,565 3.76% Hopewell Township* $190,544 0.20% Newburg Borough* $28.832 0.03% Shippensburg Borough* $445,442 0.47% Ship2ensburg Township' $121,834 0.13% Southampton Township* $552,350 0.58% Orrstown Borough(Franklin Coun!y)* $15,606 0.02% Southampton Township(Franklin County)* $690,373 0,73% South Middleton School District' $3,449,166 3,66% South Middleton Township* $1,535,067 1.62%, West Shore School District $13,744,820 14.55% Lemoyne Borough $459,034 0.49% Lower Allen Township $1,624,210 1.72% New Cumberland Borough $778,062 0.82% Wormleuysburg Borough $364,991 0.39% Fairview Township $2,336,224 2.47% Goldsboro Borough $98,976 0.10% Lewisberry Borough $30,4371 0.03% Newberry Township 1 $1,231,5401 1.300/6 CUMBERLAND TCD GRAND TOTALS $94,486,9081 100.00% *Political Subvisions identified above with an asterisk are"Incoming Taxing Authorities" :430427 SCHEDULE A West Shore Tax Bureau's Tangible Assets HP vectra pc, etc. 3 Microsoft Govt Office 2007 Computers Intrusion detection system BIG Software License—2004 BIG Software—2004 2 beige 2 shelf storage units 3 Dell Computers Shredder/stand/IBM typewriter Dell PC (Michelle) Panels & 4 work areas Lexmark W820ON laser printer 150 mail trays Westrex 631 parallel slim printer hand truck Seiko smart label printer Workstation/2 lateral files/chair Computer system development Wail panels&2 wall organizers Form 531 system development—05 Executive Chair Computer—Director Guest Chair HP Ult6urn Tape Drive HP Scanner I Westrex 631 parallel slim printer Sharp Copier 4 DX 2200 Desktops Telephone System 9 Black monitors Shelf Units APC Smartups Tower Fax Machine MS Office Pro 2003 HP Printer Back-up drive licenses 2-4 Drawer File Cabinets 531 Application Development 5 Drawer Filing Cabinet 5 Computer monitors Mail Folder Lexmark W840DN Laser Printer 2-2 drawer file cabinets HP Proliant Server,cabinet,wiring' 2-5 drawer file cabinets Oracle upgrade 2-5 drawer file cabinets 5 HP DX 2300 Desktop PC's 2 comer workstations 2 Microsoft Office Pro 4-Westrox 631 Parallel Slim R printers 2 TIP Laserjet 4240 N printers 5 drawer lateral file 1 HP XX2300 Desktop PC Workstations 531 development Electric letter opener Installation of printers/computers Camera Surveillance System HP DX2300 MT E2160 2 Westres Slip Printers 2 HP DC5800 MT E2180 Two additional cameras HP Scanjet G 4010P Uline-step ladder w/railing for base HIP Laserjet P4014N mono printer Two desks HP DX2400 MT 2220 w/19' monitor Task chairs MS Office Pro 2007 File storage rack—9 HIP DX2450MT.ATH5000-2 Counter in office Miscrosoft Govt Office 2007-2 3 HP DX2450 MT ATH 5000 :430430 SCHEDULE B Accounts 1. Citizen's Bank EIT Fund 2. Citizen's Bank LST Fund 3. Citizen's Bank Administrative Fund 4. Citizen's Bank Online Filing Joint Venture (less than $2) S. F & M Trust EIT Fund 6. F& M Trust LST Fund 7. F& M Trust Administrative Fund 8. F&M Trust Online Filing Joint Venture 9. F & M Trust Capital Improvement Account 10. F& M Trust Investment Account :430428 SCHEDULE C Estimated 2011 Merger Expenditures ESTIMATED RAMP-UP EXPENSES Est Expense 5010 Salaries&Wages Hourly personnel(2 on 7-1-2011) 23,440 Part Time/Seasonal help(1 on 7-1-2011) 6,000 Overtime 7,446 5020 Payroll Taxes Employer's FICA (.0765) 2,825 PA Unemployment Comp (.038472) 850 5030 Employee Benefits Health Care 16,100 10%Premium Share (1,610) Group Term Life 70 Long Term Disability 175 Dental Insurance 1,150 Vision Insurance 165 5055 Education/Training ACT 32 Continuing Education/Certification 800 6070 Insurance/Bonding Deputy Director/Financial Analyst Bond 4,700 6080 Office Supplies Filing Supplies 250 Small Tools&Desk Supplies Soo Miscellaneous Supplies 1,000 6090 Envelopes #10 White Window 2,500 Misc&Large Envelopes 1,000 6100 Computer/Equipment Maintenance Copier** 5,450 Virus Protection updates so Internet Monitor/Blocking software 100 5130 Legal Services Other Legal Matters 7,500 5150 Computer&Office Equipment Computer Equipment 1,500 Office Equipment 1,250 6160 Auditing Services EIT/LST Fund(6 mos Jul to Dec-$8,500) 8,500 . 5170 Computer Supplies Ink Cartidges SGO 6180 Forms Miscellaneous Notices 1,500 t!� 5200 Postage Postage Costs 5,000 Individual Quarterly Mailings 1,000 Miscellaneous Notices 3,600 5210 Equipment Rental Postage Machine Lease # 1,600 5230 Computer/Software Rental Software for Certifieds 4,500 5270 Outside Services Business Information Group 10,000 Individual Pmt Card mail service 650 TOTAL EXPENSES 120,061 PH �} PENNSYLVANIA NAUMAN, SMITH, SHISSLER & HALL, LLP Joshua D. Bonn, Esquire Supreme Court ID# 93967 200 North Third Street, 18r" Floor P. O. Box 840 Harrisburg, PA 17108-0840 Telephone: (717) 236-3010, Ext. 26 Facsimile: (717) 234-1925 e-mail: jbo�jirinssh.cc�tn Counsel for Capital Tax Collection Bureau STEPHEN J. HOGG, d/b/a IN THE COURT OF COMMON PLEAS J&S CALIFORNIA ENTERPRISES CUMBERLAND COUNTY, PENNSYLVANIA Plaintiff NO.: 2012-7146 V. CIVIL ACTION LAW CAPITAL TAX COLLECTION BUREAU, Defendant PRAECIPE TO SUBSTITUTE VERIFICATION To the Prothonotary: Please substitute the attached original Verification of James Buffington, Jr. for the Verification of the undersigned counsel which was offered for the Answer with New Matter of Defendant, Capital Tax Collection Bureau to Plaintift's Amended Complaint. NAUMAN, SMITH, SHISSLER & HALL, LLP BY: --- - .Joshua D. Bonn, Esquire Supreme Court ID# 93967 200 North Third Street, P. O. Box 840 Harrisburg, Pennsylvania 17108-0840 Telephone: (717) 236-3010 Facsimile: (717) 234-1925 Counsel for Defendant, Capital Tax Collection Bureau Date: June 28, 2013 CERTIFICATE OF SERVICE AND NOW, on the date stated below, I, Karen Farhat, an employee of the firm of Nauman, Smith, Shissler& Hall, LLP, hereby certify that I this day served the foregoing "Praecipe to Substitute Verification"by depositing a copy of the same in the United States Mail, first class, postage prepaid, at Harrisburg, Pennsylvania, addressed to the following: Stephen J. Hogg, Esquire 19 S. Hanover Street, Suite 101 Carlisle, PA 17013 NAUMAN, SMITH, SHISSLER & HALL, LLP By: _ Karen Farhat, Secretary Date: June 28, 2013 VERIFICATION I, James Buffington Jr., Executive Director of CAPITAL TAX COLLECTION BUREAU,Defendant in the foregoing proceeding,make the following statement subject to the penalties of 18 Pa. C.S. §4904, and do state that the facts set forth in the foregoing Answer with New Matter of Defendant Capital Tax Collection Bureau to Plaintiff's Amended Complaint are true and correct to the best of my knowledge, information and belief. vv►tic.�.._q Jdies Buffington Jr.,Exec ti a D' ctor Capital Tax Collection Bureau Date: JunecV, 2013 STEPHEN J. HOGG d/b/a, IN THE COURT J&S CALIFORNIA ENTERPRISES, : OF COMMON PLEAS Plaintiff : CUMBERLAND COUNTY, : PENNSYLVANIA V. : CIVIL ACTION-LAW : NO. 2012-7146 CAPITAL TAX COLLECTION BUREAU, Defendant JURY TRIAL DEMANDED PLAINTIFF'S ANSWER TO NEW MATTER Plaintiff files the following answers to New Matter raised in Defendant's Answer: 9. Paragraphs 1-8 in the Complaint are incorporated as futl4 s� forth herein. rnrn c ' ' N -- c.r 10. Admitted. 11. Admitted. a o 12. Admitted. 13. Admitted. 14. It is admitted that Cumberland County TCC merged the operations of the West Shore Tax Bureau into the Cumberland County TCC. It is specifically denied that such merger was required by the statute but was rather a result of an open bid process. 15. Admitted. 16. Admitted. 17. It is specifically denied that Captax's local earned income tax functions were eliminated and assigned to a different tax collection entity by act of the Commonwealth of Pennsylvania. 18. Denied and proof thereof is demanded. 19. Denied. Wherefore, Plaintiff requests relief as set forth in the Complaint. Respectfully Submitted, Stephen J. Hogg, uire Attorney for Plaintiff Supreme Court ID# 36812 19 S. Hanover Street, Ste. 101 Carlisle, PA 17013 (717) 245-2698 Date: !!7 r VERIFICATION I verify that the statements made in this Plaintiff's Answer to New Matter to the Court of Common Pleas of Cumberland County, Pennsylvania, are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. Section 4904, relating to unsworn falsifications to authorities. Date: Steph6n J. Hogg, E q ' e CERTIFICATE OF SERVICE I, Stephen J. Hogg, Esquire, Attorney for the Plaintiff, hereby certify that I did on this day serve one true and correct copy of the attached Plaintiff's Answer to New Matter by United States Mail, postage pre-paid, addressed to the following: Joshua D. Bonn Nauman Smith 200 North Third Street, 18th Floor P.O. Box 840 Harrisburg, PA 17108 Dater a Stephen J. Hogg, Es uir Attorney for Plaintiff 19 S. Hanover Street, Ste. 101 Carlisle, PA 17013 (717) 245-2698 SLED t)rrfL•C. 'ROT NO:�voTp,;;';' NAUMAN, SMITH, SHISSLER &HALL, LLP � ��SAP Joshua D. Bonn, Esquire PH 3: 13 Supreme Court ID#93967tH CUMBERLAND COUNTY 200 North Third Street, 18 Floor PENNSYLVANIA P. O. Box 840 Harrisburg, PA 17108-0840 Telephone: (717) 236-3010, Ext. 26 Facsimile: (717)234-1925 e-mail: jbonngnssh.com Counsel for Capital Tax Collection Bureau STEPHEN J. HOGG, d/b/a IN THE COURT OF COMMON PLEAS J&S CALIFORNIA ENTERPRISES CUMBERLAND COUNTY, PENNSYLVANIA Plaintiff NO.: 2012-7146 V. CIVIL ACTION LAW CAPITAL TAX COLLECTION BUREAU, Defendant Defendant's Requests for Admissions Directed to Plaintiff TO: Stephen J. Hogg d/b/a J&S California Enterprises PLEASE TAKE NOTICE that you are hereby required, pursuant to Pennsylvania Rules of Civil Procedure No. 4001, et seq., to serve upon the undersigned, within thirty (30) days after service of this Notice, your Answers in writing and under oath to the following Requests for Admissions. NAUMAN, SMITH, SHISSLER AND HALL,LLP By: Z_ 2 10 Joshua D. Bonn, Esquire Supreme Court ID#93967 200 North Third Street P.O. Box 840 Harrisburg, PA 17108 Telephone: 717/236-3010 Counsel for Defendant, Capital Tax Collection Bureau Date: August 15, 2013 Defendant, Capital Tax Collection Bureau ("Captax"), requests Plaintiff, Stephen J. Hogg d/b/a J&S California Enterprises, within thirty(30) days after service of these Requests, to make the following admissions for the purpose of this action only and subject to all pertinent objections to admissibility which may be interposed at trial. You are hereby requested to admit, for the purposes of the pending action only, the truth of the following statements and matters: 1. The merger of the West Shore Tax Bureau into the Cumberland County TCC was not the result of an open bid process. Admit X Deny If denied, please describe the open bid process including the date the TCC issued the request for proposals, the contents thereof, the responses received thereto, the resolution or other document awarding the contract, and the contract between the successful bidder and the TCC. 1 2. The merger of the West Shore Tax Bureau into the Cumberland County TCC occurred after the Cumberland County TCC rejected a motion to pursue an open bid process to appoint a new tax officer at its regular meeting on March 29, 2011. Admit X Deny If denied,please describe the open bid process including the date the TCC issued the request for proposals, the contents thereof, the responses received thereto, the resolution or other document awarding the contract, and the contract between the successful bidder and the TCC. 3. Captax is not and never was part of nor affiliated in any manner with the Cumberland County TCC or the tax bureau it created and never performed any tax collection functions for the TCC. Admit X Deny If denied,please describe how Captax is part of or affiliated with the Cumberland County TCC or the tax bureau it created and any tax collection functions performed by Captax for the TCC. 2 4. Effective January 1, 2012, all of Captax's local earned income tax functions, operated out of the office space at 19 S. Hanover Street, were eliminated and assigned to a different tax collection agency. Admit x Deny If denied,please describe what local income tax functions, operated out of the office space at 19 S.Hanover Street, Captax continues to perform. NAUMAN, SMITH, SHISSLER& HALL,LLP BY: Joshua D. Bonn,Esquire Supreme Court ID# 93967 200 North Third Street, P. O. Box 840 Harrisburg, Pennsylvania 17108-0840 Telephone: (717) 236-3010 Facsimile: (717) 234-1925 Counsel for Defendant, Capital Tax Collection Bureau Date: August 15, 2013 3 CERTIFICATE OF SERVICE AND NOW, on the date stated below, I, Karen Farhat, an employee of the firm of Nauman, Smith, Shissler&Hall, LLP,hereby certify that I this day served the foregoing "Defendant's Requests for Admissions Directed to Plaintiff'by depositing a copy of the same in the United States Mail, first class,postage prepaid, at Harrisburg, Pennsylvania, addressed to the following: Stephen J. Hogg, Esquire 19 S. Hanover Street, Suite 101 Carlisle, PA 17013 NAUMAN, SMITH, SHISSLER& HALL,LLP By: Va),0A1n %�ff7 Karen Farhat, Secretary Date: August 15, 2013 NAUMAN, SMITH, SHISSLER & HALL, LLP Joshua D. Bonn, Esquire W E lE3c `�' '�'' 'T Supreme Court ID# 93967E14YLVA'llt: 200 North Third Street, 18th Floor P. O. Box 840 Harrisburg, PA 17108-0840 Telephone: (717) 236-3010, Ext. 26 Facsimile: (717) 234-1925 E-mail: jbonn'anssh.coni Counsel for Capital Tax Collection Bureau STEPHEN J. HOGG, d/b/a • IN THE COURT OF COMMON PLEAS J&S CALIFORNIA ENTERPRISES CUMBERLAND COUNTY, PENNSYLVANIA • Plaintiff • NO.: 2012-7146 • v. • CIVIL ACTION LAW CAPITAL TAX COLLECTION BUREAU, : Defendant Defendant's Motion for Summary Judgment AND NOW comes Defendant, Capital Tax Collection Bureau, by and through its attorneys, Nauman, Smith, Shissler& Hall, LLP, and moves this Honorable Court, pursuant to Pa.R.C.P. 1035.1 et seq., to enter summary judgment in its favor and against Plaintiff, Stephen J. Hogg, d/b/a/J&S California Enterprise. In support thereof Defendant represents as follows: 1. Plaintiff, Stephen J. Hogg d/b/a/J&S California Enterprises ("Hogg") commenced this action against Defendant, Capital Tax Collection Bureau ("Captax") to collect rent allegedly due under a commercial lease ("Lease") for property located at 19 South Hanover Street, Carlisle, Pennsylvania. 2. Hogg alleged in his Amended Complaint that Captax wrongfully failed to pay rent under the terms of the Lease for the months of August, September, and October 2012. (Plaintiff's 1 Amended Complaint,¶ 7). The averments in the Amended Complaint, to the extent admitted by Captax, are incorporated by reference as if stated in full herein. 3. Captax filed an Answer with New Matter, and the averments set forth therein, to the extent admitted by Hogg, are incorporated by reference as if stated in full herein. The Answer with New Matter stated that Captax did not owe rent for the months of August, September, and October 2012, because Captax lawfully terminated the Lease, effective July 31, 2012, pursuant to Section 11 of the Lease. (Defendant's Answer with New Matter,¶¶ 7-8). 4. Section 11 of the Lease gave Captax the right to terminate the lease as follows: Notwithstanding any other provision in this lease, in the event that all of Lessee's local earned income tax functions, operated out of this leased office space are eliminated, or are assigned to a different tax collection entity by act of the Commonwealth of Pennsylvania and as a result, Lessee no longer performs its essential function, which is the collection of local earned income tax, then Lessee may terminate this lease upon its cessation of business and its obligation to pay rent shall cease as of the date of termination or the date Lessee vacates the premises, whichever is later. (Amended Complaint, ¶ 5; Lease, Section 11 (Full Lease attached to Amended Complaint as Exhibit 1)). 5. Hogg admitted by way of his Answer to Defendant's Requests for Admissions that effective January 1, 2012, all of Captax's local earned income tax functions, operated out of the office space at 19 S. Hanover Street, were eliminated and assigned to a different tax collection agency. (Plaintiffs Answer to Defendant's Requests for Admissions, ¶4). 6. Captax's local earned income tax functions, operated out of the leased premises, were eliminated by the Cumberland County Tax Collection Commission pursuant to the provisions of Act 32 of 2008, P.L. 197,No. 32, codified at 53 P.S. § 6924.501 et seq. ("Act 32"), which mandated the county-wide consolidation of the collection of local earned income taxes. 2 7. The pleadings are closed and time exists within which to dispose of this motion without delaying trial. 8. The filed pleadings and Hogg's admissions demonstrate that there are no genuine issues of material fact to be tried with respect to Captax's liability on Hogg's claims set forth in the Amended Complaint, and that Captax is entitled to judgment as a matter of law. 9. No Common Pleas Judge has ruled upon any other issue in this matter. WHEREFORE, Capital Tax Collection Bureau, Defendant, requests this court to enter judgment in its favor, and against the Plaintiff, Stephen J. Hogg, d/b/a J&S California Enterprises, as to any and all claims set forth in the Plaintiff's Amended Complaint, to dismiss Plaintiff's Amended Complaint with prejudice and to award any other relief this Honorable Court deems appropriate. NAUMAN, SMITH, SHISSLER& HALL, LLP By: 4 6 D. Bonn, Esquire Supreme Court ID#93967 Nauman, Smith, Shissler& Hall, LLP 200 North Third Street, 18th Fl., P.O. Box 840 Harrisburg, PA 17108-0840 Telephone: (717) 236-3010 Email: jbonn4nssh.com Solicitor for Defendant, Capital Tax Collection Bureau Date: October 21, 2013 3 CERTIFICATE OF SERVICE AND NOW, on the date stated below, I, Karen Farhat, an employee of the firm of Nauman, Smith, Shissler& Hall, LLP, hereby certify that I this day served the foregoing "Defendant's Motion for Summary Judgment"by depositing a copy of the same in the United States Mail, first class,postage prepaid, at Harrisburg, Pennsylvania, addressed to the following: Stephen J. Hogg, Esquire 19 S. Hanover Street, Suite 101 Carlisle, PA 17013 NAUMAN, SMITH, SHISSLER& HALL,LLP By: Karen Farhat, Secretary Date: October 21, 2013 4 STEPHEN J. HOGG d/b/a, IN THE COURT J&S CALIFORNIA ENTERPRISES, OF COMMON PLEAS Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA V. CIVIL ACTION-LAW NO. 2012-7146 CAPITAL TAX COLLECTION BUREAU, Defendant JURY TRIAL DEMANDED PLAINTIFF'S RESPONSE TO `qy+ DEFENDANT'S MOTION FOR SUMMARY JUDO E . .;_. o M Representing as follows: r-z °c: 1. Admitted. ' G r..,. --^! 2. Admitted. -< 3. It is denied that Captax lawfully terminated the lease. 4. Admitted. It is admitted that Section 11 of the lease gave the Defendant the right to terminate the lease under certain conditions. 5. It is admitted that Defendant's local earned income tax collecting function for Cumberland County was assigned to the West Shore Tax Office by the Cumberland County Tax Collection Commission. 6. It is denied that the Defendant's local earned income tax collection for Cumberland County was eliminated by the provisions of Act 32. 7. Admitted. 8. It is denied that there are no issues of material fact. The issue remains whether the Defendant's earned income tax collection function for Cumberland County was eliminated by Act of the Commonwealth of Pennsylvania or if the function was eliminated by the decision of the Cumberland County Tax Collection Commission to use the West Shore Tax Office to serve the purpose. By way of further response, the Plaintiff notes that the Capital Tax Collection Bureau continues to maintain offices in other counties for the purpose of collecting earned income tax. 9. Admitted. Wherefore, Plaintiff, Stephen J. Hogg, d/b/a AS California Enterprises, requests the Court enter Judgment against Defendant Capital Tax Collection Bureau on its Motion for Summary Judgment and allow this matter to proceed to trial. Respectfully Submitted, Stephen J. Hog riff,s uire Attorney for Plai Supreme Court ID#36812 19 S. Hanover Street, Ste. 101 Carlisle, PA 17013 Date: �z (717) 245-2698 CERTIFICATE OF SERVICE I, Stephen J. Hogg, Esquire, Attorney for the Plaintiff, hereby certify that I did on this day serve one true and correct copy of the attached Plaintiff's Response To Defendant's Motion For Summary Judgment by United States Mail, postage pre-paid, addressed to the following: Joshua D. Bonn Nauman Smith P.O. Box 840 Harrisburg, PA 17108 Date: Stephen,J. Hogg, Esquir Attorney for Plaintiff 19 S. Hanover Street, Ste. 101 Carlisle, PA 17013 (717) 245-2698 7/1 PRAECIPE FOR LISTING CASE FOR ARGUMENT j- (Must be typewritten and submitted in triplicate) ; TO THE PROTHONOTARY OF CUMBERLAND COUNTY: (List the within n c r$f }the,neA ,j : 4 Argument Court.) December 20, 2013 t-*7t CAPTION OF CASE PENNSYLVANIA (entire caption must be stated in full) Stephen J. Hogg. d/bla J&S California Enterprises vs. Capital Tax Collection Bureau No. 2012 7146 Term 1. State matter to be argued (i.e., plaintiff's motion for new trial, defendant's demurrer to complaint, etc.): Defendant's Motion for Summary Judgment 2. Identify all counsel who will argue cases: (a) for plaintiffs: Stephen J. Hogg, Esquire (Name and Address) 19 S. Hanover Street, Suite 101 , Carlisle, PA 17013 (b) for defendants: Joshua D. Bonn, Esquire, Nauman, Smith, Shissler & Hall, LLP (Name and Address) 200 N. 3rd St., 18th FL, P.O. Box 840, Harrisburg, PA 17108-0840 3. I will notify all parties in writing within two days that this case has been listed for argument. 4. Argument Court Date: December 20,2013 �� gnature G b i7 Print your name Capital Tax Collection Bureau Date: November 6, 2013 Attorney for INSTRUCTIONS: 1.Original and two copies of all briefs must be filed with the COURT ADMINISTRATOR(not the Prothonotary) before argument. 2.The moving party shall file and serve their brief 14 days prior to argument. 3.The responding party shall file their brief 7 days prior to argument. 4. If argument is continued new briefs must be filed with the COURT ADMINISTRATOR(not the Prothonotary)after the case is relisted. Q�µ� SAq,,S Pc/CI) 39C) ' .RR1goa • CERTIFICATE OF SERVICE AND NOW, on the date stated below, I, Karen Farhat, an employee of the firm of Nauman, Smith, Shissler& Hall, LLP, hereby certify that I this day served the foregoing "Praecipe for Listing Case for Argument" by depositing a copy of the same in the United States Mail, first class, postage prepaid, at Harrisburg, Pennsylvania, addressed to the following: Stephen J. Hogg, Esquire 19 S. Hanover Street, Suite 101 Carlisle, PA 17013 NAUMAN, SMITH, SHISSLER& HALL,LLP By: (��W�` ren Farhat, Secretary Date: November 6, 2013 STEPHEN J. HOGG, d/b/a/ J&S CALIFORNIA ENTERPRISES, 00110 Plaintiff IN THE COURT OF COMMON PLEAS V. OF THE NINTH JUDICIAL DISTRICT 2012-07146 CIVIL TERM CAPITAL TAX COLLECTION BUREAU, _ Defendant CIVIL ACTION L, : IN RE: MOTION FOR SUMMARY JUDGMENT BEFORE HESS, P.J., MASLAND AND PLACEY, JJ x' �F:=c) ,. C-- ORDER OF COURT ' � AND NOW, this2 day of February 2014, upon review of the Amended Complaint, Answer to the Amended Complaint with New Matter, Answer to the New Matter, Admissions Directed to Plaintiff, Motion for Summary Judgment, Response to Motion for Summary Judgment and following oral Argument, the Motion for Summary Judgment is DENIED. This case involves an appeal of a Landlord/Tenant decision from the Magisterial District Court. The amount at issue is $6,186.00 plus costs. A fact finder, in this case a board of arbitrators, is necessary to determine if Section 11 provides for termination of the lease, upon the facts. Thus, a genuine issue of material fact remains-regarding how to apply any contract terms to the facts as they unfolded in July 2013. BY Thomas A. Placey C.P.J. [Distribution: phen J. Hogg, Esq. Joshua D. Bonn, Esq. f /�y IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Stephen J. Hogg, d/b/a J&S California Enterprises . Plaintiff c')▪ ` NO. 12-7146 CIVIL TE VI VS ma, ca rn�:,:, Capital Tax Collection Bureau zrn f -z c' pa Defendant Z s Q RULE 1312-1 The Petition for Appointment of Arbitrators shall be substantially in this following form: • t ▪ 1 THE PETITION FOR APPOINTMENT OF ARBITRATORS TO THE HONORABLE, THE JUDGES OF SAID COURT: Stephen J. Hogg, Esquire , counsel for the plaintiff/defendant in the above action (or actions), respectfully represents that: 1. The above -captioned action (or actions) is (are) at issue. 2. The claim of plaintiff in the action is $ 6,186.00 plus costs and interest The counterclaim of the defendant in the action is . The following attorneys are interested in the case(s) as counsel or are otherwise disqualified to sit as arbitrators: Stephen J. Hogg, Esquire, Joshua D. Bonn, Esquire WHEREFORE, your petitioner prays your Honorable Court to appoint three (3) arbitrators to whom the case shall be submitted. agsce)pet �? 11 /74, 3 bp 4,7 Respectf y submitted, ORDER OF COURT AND NOW, , 20 , in consideration of the foregoing petition, Esq., and Esq., and Esq., are appointed arbitrators in the above captioned action (or actions) as prayed for. By the Court, KEVIN A. HESS, P.J. 4 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA Stephen J. Hogg,d/b/a J&S California Enterprises . c- Plaintiff C) -41 NO. 12-7146 c=) CIVIL itigIVI VS rico r— • zv;) r— rn ce)r— cdo Capital Tax Collection Bureau : <c) 7:•• Defendant - *(--) =-7., c) — RULE 13124 Ti o Petition for Appointment of Arbitrators shall be substantially in tl I war •••• following form: rslo THE PETITION FOR APPOINTMENT OF ARBITRATORS TO THE HONORABLE,THE JUDGES OF SAID COURT: Stephen J. Hogg, Esquire , counsel for the plaintiff/defendant in the above action(or actions),respectfully represents that: I. The above-captioned action(or actions)is(are)at issue. 2. The claim of plaintiff in the action is$6,186.00 plus costs and interest • • The counterclaim of the defendant in the action is. The folIclA attonteys are interested in the case(s)as counsel or are otherwise disqualified to sit as arbitrators: Stephen J. Hogg, Esquire, Joshua D. Bonn, Esquire . WHEREFORE,your petitioner prays your Honorable Court to appoint three(3)arbitrators to whom the case shall be submitted. 4 Respectf y submitted, déd /7X, gei 3 0-14,7 ORDER OF COURT ANT) NOW, / 4 20/474, in consideration of the foregoing petition, ,A4,44,, • /,e..,tW Esq.,and 1444,..4.42.. _...1yza,AAetti 9-) Esq.,and .,1,lie44....e4-t__) Esq.,are appointed arbitrators in the above C") captioned action(or actions)as prayed for. By the Court, <c; KEVIN A. H P.J. > 13e)n mcD - • 7 co? r . 't t Stephen J. Hogg, dba J&S California Enterprises In the Court of Common Pleas of Cumberland Plaintiff Capital Tax Collection BureauCounty, Pennsylvania No. 2012 _7146 Defendant Civil Action — Law. Oath We do solemnly swear (or affirm) that we will support, obey and defend the Constitution of the United States and the Constitution of t s Commonwealth and ill discharge the duties of our office with fidelity. Charles Rector, Esquire Name (Chairman) Law Offices of Charles Rector, Esquire Law Firm 1104 Fernwood Avenue, Ste. 203 Address Signa a Signature Marlin Markley, Jr., Esquire Rachel Thiessen, Esquire Name Name Ga o#:t of ! ,./.c4 L. ' 1.$rf/6j,p L itfr.) (J1f:„... b'T "a- -e,1 I1���5y1 Law Firm ! Law Firm 3 320 11 4r J'j,J),It3t Coolp 1..e4W s -11I -- Address Address Camp Hill, PA 17011 a ,,,y, pi,' 1t/{,�„1, C5 bc,r / 705-0 City, Zip City, Zip City, j Zip Award We, the undersigned arbitrators, having been duly appointed and sworn (or affirmed), make the following award: (Note: If da es for dela are awarded, they shall be separately stated.) Ar. ,4"C• o+r c ti. fi e . 0 =-5 Pia r.Y .Arbitrator, disserits. (In•ert name if applicable.) Date of Hearing: Date of Award: Now, the 3© day of (Chairman) Notice of Entry of Award 20 , at /1'-n /�• .M., the above award was entered upon the docket and notice thereof given by mail to the parties or their attorneys. Arbitrators' compensation to be paid upon appeal: $1-7/6-.50 B Pro onotary Deputy H i 4 'Mti SEP 30 P.74) CUMBERLAND COUNT( PENNSYLVANIA el cii 721.>e etyffeckoi, 6t4reecct_ e-Sp;e_< 04 -&:/elf 1°111/Li le -‘41 Stephen J. Hogg, dba J&S California Enterprises VS Capital Tax Collection Bureau IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO 12-7146 NOTICE OF APPEAL FROM AWARD OF BOARD OF ARBITRATORS TO THE PROTHONOTARY: Notice is given that Stephen J. Hogg the award of the board of arbitrato appeals from s entered in this case on September 30, 2014 A jury trial is demanded . (Check box if a jury trial is demanded. Otherwise jury trial is waived.) I hereby certify that I1. the compensation of the arbitrators has been paid, or 2. application has been made for permission to proceed in forma pauperis. (Strike out the inapplicable clause.) ryt4..2 P d 7-45 jc # 17 31x13`1 J. Appellant or " tt :r e : for Appellant NOTE: Pie demand for jury trial on appeal from compulsory arbitration is ruivCI ued uy Rule 1007.1 (b). No affidavit or verification is required. "T1 Stephen J. Hogg, dba : IN THE COURT OF COMMON J&S California Enterprises : PLEAS IN Plaintiff : CUMBERLAND COUNTY, : PENNSYLVANIA v. : CIVIL ACTION NO. 12-7146 Capital Tax Collection Bureau, Defendant : JURY TRIAL DEMANDED PRAECIPE FOR DISSMISSAL TO THE PROTHONOTARY OF SAID COURT: Please dismiss the Complaint in the above captioned matter with prejudice. Date: n 13/(g Respectfully Submitted, O Co) 3D • rn CD —{ CD "'1 C'3