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Home My WebLink About04-5414 II Ii I I I RONALD J. KETNER, Petitioner, IN THE COURT OF COMMONS PLEAS CUMBERLAND COUNTY, PENNSYLVANIA v. NO. 0<1' S'it/<f CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent. CNIL ACTION - LAW PETITION FOR REVIEW OF TAX ASSESSMENT BY CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS AND NOW COMES, Ronald J. Ketner, by and through his counsel, Smigel, Anderson & Sacks, LLP, who petitions for review of an assessment by the Cumberland County Board of Assessment Appeals, and avers the following: 1. Petitioner is Ronald J. Ketner, with a mailing address of30I9 Hempland Road, Lancaster, Pennsylvania 17601. 2. Respondent is the Cumberland County Board of Assessment Appeals ("Board"), Old Courthouse, One Courthouse Square, Carlisle, Pennsylvania 17013. 3. Petitioner is the registered owner of 1880 Harrisburg Pike, Middlesex Township, Cumberland County, Pennsylvania, tax parcel number 21-07-0465-055 ("the Premises"). 4. This appeal is authorized by the General County Assessment Law, as amended, 72 Pa.C.S. g5020-S18.l, in that this is an appeal by an owner of real estate within this Commonwealth from an assessment or valuation of his property. 5. The Premises was initially assessed at $845,300 for tax year 2005. A copy ofthe initial assessment is attached hereto as "Exhibit A". II 'II I I I I 6. Petitioner appealed to the Cumberland County Board of Assessment Appeals on August 10, 2004, for a reduction of the real estate tax assessment on the Premises for the year 2005. A copy of the appeal is attached hereto as "Exhibit B". 7. The Board held a hearing on September 22,2004. 8. On September 28, 2004, the Board notified Petitioner of its decision revising the assessment to $815,000 based on the September 22,2004 hearing. A copy ofthe decision is attached hereto as "Exhibit C". 9. Petitioner is aggrieved by the disposition made by the Board and believes that the decision by the Board is incorrect and that the assessment in the amount of$815,OOO is excessive, unfair, and unequal as compared to other real estate in the vicinity of the Premises. WHEREFORE, Petitioner, Ronald 1. Ketner, respectfully requests that the Court reduce the assessment made by the Cumberland County Board of Assessment Appeals on the Premises, and further, grant such other relief as this honorable Court may deem proper. Respectfully submitted, SMIGEL, ANDERSON & SACKS Date: t'o}z1/t:>{ ~~ Stuart S. Sacks, Esquire I.D. #: 18059 4431 North Front Street Harrisburg, P A 17110 (717) 234-2401 By: Attorney for Petitioner 2 VERIFICATION I, Ronald 1. Ketner, verify that the statements contained in the foregoing Petition for Review of Tax Assessment by Cumberland County Board of Assessment Appeals are true and correct to the best of my knowledge, information and belief. I understand that false statements therein are made subject to the penalties of 18 Pa.C.S. ~4904, relating to unsworn falsification to authorities. Date:ffi .;l~ - oct (J A0~~ k Ketn:i l .9^ " 08-.10-2004. 02:59PM FROM-UNCLAIMED FREIGHT , . ,'" 717-,97-0172 T-568 P.002/00, F-,24 -:')tt~J}~;~~{~0.:.'.~.';,".:,'"~,.','.'.;i,'..,,,'..,:.'....,:,:.f.'...,;,:.;,.,~.-_;,,;.'...:,.:,j...,:.-...,r."..i.1...,.','.:;..,,-...~.r,...,',i.,,:,l,..',.,;t," . ,:"""".:.,'.~..::.,...:. ',,"',~~.~;..':,;>:,.::'I,:,~~':;,~ii."~:,.<.:'i~:i,' _ ,...... ,- 'i.'. . ,'.,.. ,Old A....'eiI Y,Juio '. ....,-,.,...2004 ".",;'",,;'. /'....W~...Valu. (2lliIlI R1iUfiet'x1ail%)"" ~MIiDIV8iu.\:;t iTl20G4~x.jilQ%). . '185,-1570 ':, .' -1B5;"1570,;'~')":":~}U5,670 ;:;:4i;~ :~30:)"\'-. i6S~;:!3th(~: :};;'::#.\~6S!l, 1530 ..' "650 i:300 .:- . '0: ,'845 1'300'~!:":"")l45 i 300 . '. ,..... ~,. . ,.."" .:. '_~.ridG~:val_~.. .' ,'NO'r' ,"". " ~~: ,,"'. . .NO'!' A1'PLIcAsi.E APPLlCAllLIl'" ;;iiPLXCAI'iLE . . , . "{, ... '.~ .';" -~.' ,,, ". , .. Land Buildings _ TOTr,L . . .' .' '.;, -r- ~ ' :' ,~ .' "". _.,::, "-:l,":". ", " "IN~:nIc: ~ft ;.n,1~1 ~':2004.:; l; ,:: .'." .'. . ,'" ..., , " ~ ,~., <:: '..:'/: j.., " '.. , , 'D1iitdet: .21-:KiDi>ui:sg~SBJ:17 . . SQIl""i :': .clllmUWlD.'~ .''''..' 1 '. : i.Oeat1on:: . , ...,:~~ '.' '1I180IWWoilllicpxD', .,'~ . . . ~18 i'lI. 3l! II'; 11 '.';1,:--.....".. '.. 'U:.Dt:I"p ,llNl:~:fI,O'l1 :lrl..: %r-0018 ..:e Land S.i...."... 2,30 acre. Land Buildings TOTAL; 17~"ty ryp.: es COJll1l:l8..rcial - Store - C/allnand GmenvaJues.apply to same farm and forest land. Such valuas become effective only upon applIcatiori and approval. : All applications must be received. by tha Assessmant Office by 4:30 p.m. on October 15, 2004. Those previously approved for Clean and Green do not need to re-apply, Pennsylvania law requires that all reel estate be valued as of th" most recent county-wi,", fBaSSeSSmellt. The last reassessment, or tax base year, was 2000. Since the last TI18SS/1ssment In 2000, properties heve bean assessed at 10p% of Year 2000 value (the 'Pre-Determined Ratio"). The new tax base year will be the Year 2004, with tha naw assessed valueS becoming effective for /h" 2005 tax year. Tha Pre-Datermined Ratio remains at 100%. Your n"w assassed value equals your Year 2004 market value. . When the naw 2004 tax base is determined flfter /his reassessmen~ all taXing dlstrtcts are required by law to lower the millage tale by the same proportion thflt the taX basa went up. Th" law plOvldes /hat in the finlt year aRer reassessment (2005). the county and fill townships and boroughs may not increase ovarsn revenue on their axisling taltbase by more than five percent (5%) and school districts may not Increa88 overall fl/Vflnu" on /heir aXisting tabas" .by more than ten peroent (10%). The county end the other taxing bodies will make tha.se decisiolls next year. find mflY choose not to inclBase overall revanue. Of course, some indMdua/'s taxas will go up or down by more than thoSe percentages. The essential point is that an increase in market values does not necessarily mean a corresponding Increase in taxes. Indhlldual changes In taxes will depend upon a specific property's change as compared to the overall change for the taxing district The ESTIMATED impact statement printed below is our best estimate of changa, based on 2004 COUNTY tax figures. THIS ESTIMATE DOES NOT INCLUDE ANY BOROUGH, TOWNSHIP, OR SCHOOL DISTRICT IMPACT. ESTIMATED COUN'1'Y '!'AX IHPACT: Current 2004 County mills ~ 2.352 Adjusted 2004 County mills ~ 2.138 $ $ 1,530 1,807 2004 Coun~ Tax BEFORB Reassessment. 2004 Coun~ Tax ~R Reassessment. L-r~ 08-10-2004 "" : '; O,:OOPM FROM-UNCLAIMED FREIGHT 717-,97-0172 . ", """"""'THIS"!S'NOT;;A:'[AX'B . ',;,', .,~..", ,'. :. : . .' . '" :., ~,'~.:_~~~}i:~~'C::~~~:;'."l:::~?,~t~~:.;~~::~:?~1i~:~.t:g{~1t:~~~~3~i;~2~~:*';'~.~~~j~=~;:~~?+', ~'::T.~::~i,~",~~~~L~~:~~; l~~:L~ ~ T-m POO,/OO, H24 " , ':f<~\~A;(/ ,~, . ,.._...~.;.. ..-.---'--.....":-.,.(.. INVITATION TO INFORMAL REVIEW: The primary objective of this revaluation is to estimate the Fair Marlcel Value of all properly. No action is necessa/)' if you agree that the new appraised value is a value you would expect to receive il you sold your property, However, if you can substantiate that your property has been apprai~ed at a rale higher than its true market value, you may choose 10 informally review your appraisal by a telephone review and/or by an informal appointmenl. You may request an Informal appointment even though you wish to file a formal appe,al. Consider Ihe following: you may do nothing, one, or both. Remember, the Informal review process by telephone or appointment does not extend the 3D-day formalappea! deadline. . . Telephone Review: If you would like to review Ihe property description, ask general questions about the notice, or point out any possible discrepancies in the inlormation used 10 appraise the property. you may call toll-free '-866- 261-9558 (Monday through Friday. 9:00 a.m. to 4:00 p.m,) lor a telephone review. Telephone reviews will be Conducted by Certified Pennsylvania Evaluators. They will answer questions, make dala correcllons. or discuss valuation, . Personal ReView: If you leelthal the appraised market value is more than Irue mar1<et value. and you can provide evidence supporting your claim, then you should requesl an INFORMAL APPOINTMENT 10 discuss your concern. Calls will be laken through August 9. 2004 (on weekdays belWeen 9:00 a.m. and 4:00 p.rn,) to sehedule an appointment date. time. and loearion. Toll-free: '-866-261-9558. Actual apPOintments will begin on July 14, 2004. "you come for an appointment. please bring this noUce with you, Internet Access: /I you would like to review the information abOUl your property, or compare your property value to others, you may .do so at no COSI by accessing www.ccpa.neI.Followthedirections.asindlcated. Yow may also lind additional information aboullhe reassessment. RIGHT TO FORMAL APPEAL: . If you feel that the appraised value of your property is more or less than Fair Market Value, you may file a formal appeal with the Board of Assessment Appeals. The appeal must befi/ed in writing within 30 days of receipt of this notice. To allow for ppst office delivery time, the Board of Assessment Appeals has set August 10, 2004, as the official deadline for filing a formal appeal. Any appeal notice postmarked or received after the !fling date I will be rejected as untimely filed; The notice of appeal must specifically designate the parcel number(s) in question and your address so that the notice of the time and location of the appeal hearing may be sent to you. Appeal forms and appeal rules and regulations may be obtained at the Cumberland County Assessment Office, Old Courthouse, First Floor - One Courthouse Square. Carlisle. PA 17013, or on the county's web site at www.ccpa.net. The informal review process by telephone or appointment does not extend the formal appeal deadline. 08-10-2004, 0,: 55PM 717-,97-0172 T-570 P.002/00, F-,28 CUMBERLAND COUNTY ASSl;SSMENT APP~. COMMERClALI INDUSTRIAL Untlerlhe plllVisions of I...." ~ parson" asgriewld by ai1y ~ ~ 10 aPPeal shaD fill! a~, In writing, wih !he Ba~ I)f " 11ll6. tAppeals an arbelore .S1JCh l:lIlllllnI8ntshllll des;gna~llIe ll!lSSSSIlIeRl.lIllllB8IadflDm andlhe addre5slll whiCll tbe Beard shalt mail.natiaa ofwhen and lIIhel8l11 apps.1lrbr II hear&1g. No appeal GhaR lie '-1:1 bv!lle b08nI vn'-lIfIpCllJanl8hllll find have filed lhe aJlPBSllllld requIted d_rn8lll& on or ~re ' ,lIS is8t far1tI '" 1IlW. :n inl:IUdes 1lIXin9 disUic;ls Record Owner(~) Nama Roo'" 1 a Jr.- T<P,~n,l.,: Address , 301 9 HE!lIIPland .RoarS ~ter, FA 17601-1388 Site LqGalion of PlOperty'SUbjec:t of Appeal; 1'8SQ Hazrisburg Pi~' . 1'llmlbor S\lUet . ' Ass!ilS$orS Tax Map Iden1ification #; 21-07'-0465-055 , . . __' '. " :1'0, be presented by. AssessmentAppeBled $845.300.00...' OJ:JllUonDfMarkelValue-ofttllS.PIDllIil!ty <.W.L.i.l:.i.e.1 ...i.--.. Date Purchased '1983 Purchase Price. $425,000 land -Amount of Are 1!ISUJIU'ice $300~ .00 , &bldrJ" State masons fotfiliniJ this app8al: , Eliessive 'assessed Value " FROM-UNCLAIMED FREIGHT . . ~ .' Middlesex . , florofTl7tJI1Ship PIOJl8I'lY Type: Ch&ek IIIId ,COIIIpII!I8, P.raper <<:-.lfIc:8IiU!I: - X Com,",Ida~,," Use RetaH.Fuini.ture store/wai::ehous~ , GrosS Square Fl 25,0001.bldg " 'Squal8 Fl RenllIbIe ArB&: .25,000 DwnerOccupred 1~,ooo/J.atJd . '1iu.antOcaJpied 'UrlCl.,i,""," I!'reiqht' Co. aru: 'lfLeased:A~Il:;entj'l--2q..:.ODO.Oll 'date.ccinstnx:ted: Liquidation Sales" Inc~, . - '. , " p~... Office: . ,GroSs Square Ft. ~ Ft RenlabJe'Anta DwnerOccu~ Tehallt ~ _' , If Leased: Annual Rent 'Pate Coilsbucted ' TotaJ,Square Ft , ' Sq~re Fl Aentable.A,rea Square Ft. PIam Alaa OwnsrOcx:upied ~nOll1t ODCUpjed ' If '--ad: Annual Rent Lease Type: Net~ Gross ~ Combination _ Date Conslnlcted Indll61rial: Odier: Usa , , , GrossSquara R. Owner OclcuPiBd. Teria!it Occupied , If Leased: Annual Rent: . ' ~ ConsImd:ei:I' "AlTACU lAST a YEARS: INCOME a EXPENSE STATEMENTS oR CCMPLETErt'UrrAC;HED ItilCoME~~ENSE FOR.... " . i:et1!BcllllfDtAppMI " "'. . ,..,. , IIWe hBl8bydec:lluB ~1l..imention-lllllflPlllll ~ ~' . ! rmhaluation oflf1l) p.~ dQ_,ib6d'lIbove and ~ Iio'*fwdfy 1I1III1I1e -~"""_""",,,,,,"_,,,,,,,_,,,,,_,--,,_.,,,, C.s.Sectian ~1u ,~~ " .,' " - '. ,$igi1ad: '.'." l~~'~J :'..-.,.- ',~.-',".6.~~,!'.T, Vi:'2-~~lf' . . . ~Q J. etner ,." " 'Phlln,eii:'-lI'\~l-. {7m .'3117-4428 ,', ,. OIrm,~ofRllcDrd . .,' ,(~,. '(11'?'i..397-6395 ' . All ~ 9f theSe.'Pro.Ce8tfi!1gs shall be mailed ~: ", . . :, '.- ,- .: ' .', .' ClffIce Use O~ ... N8!M:" s~ S_ Sack; ~ ~qL1ire' ':'. I Fee ' I Address:, 4431 N. Front street, 3rdF:Le..or. " l3axrisburg, PA 17110 (OVER) "'-~\,; '~i" ~ r', ,~: :Ji\\,; ~~ ~ ~~~~ Cumberland County Board of Assessment.Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Board of Assessment Appeals Lloyd W, Bucher R. Fred Hefelfinger Sarah Hughes DECISION ORDER rfU"2i~.1 :; : ( ; (717) 240-6350 (717) 240-6354 (fax) BONNIE M, MAHONEY Chief Assessor STEPHEN D, TILEY Assistant Solicitor MAILING DATE: September 29. 2004 PARCEL NUMBER: 21-07-0465.055, KETNER, RONALD J C/O STUART S SACKS, ESQUIRE 4431 NORTH FRONT STREET 3RD FLOOR HARRISBURG PA 17110 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 09/22/2004 DATE DECISION RENDERED: 09/28/2004 EFFECTIVE FOR TAX YEAR: 2005 DECISION RENDERED: [I Withdrawn By Applicant [ I Abandoned For Failure To Appear [ I Denied - No Change [ ] Approved Review Appraiser's Changes [Xl Revised Assessment Based on Hearing [] Other; TOTAL VALUE FAIR MARKET CLEAN AND GREEN Old Assessed Value: New Assessed Value: 845,300 815,000 NOT APPLICABLE CLEAN AND GREEN STATUS Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before October 29, 2004, ;' RONALD ], KETNER, Petitioner, IN THE COURT OF COMMONS PLEAS CUMBERLAND COUNTY, PENNSYLVANIA v, NO. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent. CIVIL ACTION - LAW CERTIFICATE OF SERVICE I, Stuart S, Sacks, Esquire, attorney for Petitioner, do hereby certify that I served a true and correct copy of the foregoing Petition for Review of Tax Assessment by Cumberland County Board of Assessment Appeals on counsel for Respondent as addressed below by depositing the same in the United States Mail, first class, postage prepaid, at Harrisburg, Pennsylvania on this 28th day of October, 2004: Attorney for Petitioner 4 (" ,...> ,) c:::. 0 C:".) -n ..- ~ <::::) ..... (") ::r::n 54 -" ~~~ ~ t i"-' -0 j CO (~) ~ ,.,::> ""Ii ..:--, ...... )., '.!o "I ,:jrn 0.0 CO -'" " , J> "'J ..., ... :~ -J:. G Ir, a' ..., 0.- (j RONALD 1. KETNER, Petitioner, IN THE COURT OF COMMONS PLEAS CUMBERLAND COUNTY, PENNSYLVANIA -~ v. NO. Ol.f- 5'4''/ CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent. CIVIL ACTION - LAW ORDER AND NOW, this A day of f...J 0 v , ' 2004, upon consideration of the foregoing Petition for Review of Tax Assessment by Cumberland County Board of Assessment Appeals, it is hereby ordered that: (1) A hearing shall be held on the tH.. day of 9'~ c;tJo ,- , 2.004; ar 9 ~J6 o'clock, Q.., .m. in Courtroom I of the Cumberland County Courthouse. By the Court: .li/y goil (-) r'--:J ( ) c. , , , - I j ~,~ ~'" ,.. :':~ --- , ; i il , ~.)-. i '" -- I ~) C;) ( :'~J :"'''i'. I ~ j , , ) ;~"(l --' .. -l ,> (ff ,'I . J 1.':1 -<: " . .. ~ ~ ,-w" ,_' : --I -', ~ '1J~cl /l1/tJllJlf ~ 3 Stephen D. Tiley, Esquire Frey and Tiley Attorneys for Respondent Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No. 32318 Tl~l.: 717-243-5838 Fax.: 717-243-6441 RONALD J. KETNER, : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA Petitioner, v. : ~ -- : No. 04. 54 J tf ~.:..t f LN- CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL ACTION - LAW Respondent, ANSWER AND NOW, comes Cumberland County Board of Assessment Appeals, and Cumberland County by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer, of which the following is a statement: 1. Admitted. 2. Admitted. 3. Admitted 4. Admitted. By way of further Answer, this appeal is authorized by Section 704 of The Fourth to Eighth Class County Assessment Law (72 P.S. ~5453.707). 5. Admitted. 6. Admitted. 7. Admitted. Ketner Assessment Appeal Page 1 of2 8. Admitted. By way of further Answer, the within appeal being de novo the assessment established by the Board is not applicable to this proceeding, and the assessment appealed is the $845,300.00 amount originally established by countywide reassessment process. 9. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals, and County of Cumberland, prays Your Honorable Court for an Order establishing the fair market value of the subject property at $845,300.00, or such greater amount as the Court may deem just and proper. Dated: ~~~ c2~,;z8.PY Respectfully submitted, By _~-:::~ ~ / 0 Stephen D. Tiley, Esquire Attorney for Respondent 5 South Hanover Street Carlisle, P A 17013 (717) 243-5838 Supreme Court 1.D.#32318 VERIFICATION I verify that the statements made in the foregoing Answer are true and correct, partially upon personal knowledge and partially upon my belief; to the extent language in the Answer is that of my attorneys, I have relied upon my attorneys in making this Verification. I understand that false statements herein are made and subject to the penalties of 18 Pa. C.S. ~4904 relating to unsworn falsification to authorities. Dated, \ II ~3\ of Ketner Assessment Appeal Page 2 of2 Stephen D. Tiley, Esquire Frey and Tiley Attorneys for Respondent Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No. 32318 TeL: 717-243-5838 Fax.: 717-243-6441 RONALD J. KETNER, : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA Petitioner, v. : No. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS : CIVIL ACTION - LAW Respondent, CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Stuart S. Sacks, Esquire SMIGEL, ANDERSON & SACKS, LLP Attorney for Petitioner River Chase Office Center 3rd Floor, 4431 N. Front Street Harrisburg, P A 17110-1778 Jerry R. Duffie, Esquire JOHNSON, DUFFIE, STEWART & WEIDNER Solicitor for Cumberland Valley School District P.O. Box 109 301 Market Street Lemoyne, P A 17043-0109 Keith O. Brenneman, Esquire Solicitor for Middlesex Township SNELBAKER, BRENNEMAN & SPARE 44 West Main Street Mechanicsburg, P A 17055 Date: /7~t/~4- ..2~ ~y ~...{J ."7~ S ephen . TIley, EsqUIre Assistant Cumbo Co. Solicitor 5 S. Hanover Street Carlisle, P A 17013 (717) 243-5838 Attorney I.D.#32318 0 '" 0 = c = 1"1 ~: J::'" ""00" Z =:j l"l'lri'l <::) ::L...." Z;:rJ -< r1l~ ZC N -09 (I) .I~:~~ -1') -<;;., ~: W 0("\ kC :;::i"Ti ~O -U ~. -1' 20 ::r.: q?~ >c: w CSrn '2" 5;1 ~ 0 Xl U1 -< RONALD J. KETNER, Petitioner v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS,: Respondent IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LA Vl NO. 04-5414 CIVIL TERM IN RE: PETITION FOR REVIEW OF TAX ASSESSMENT BY CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS ORDER OF COURT AND NOW, this 27th day of December, 2004, upon agreement of counsel, the hearing previously scheduled in the above matter for January 6, 2005, is continued generally. Counsel are directed to contact the court if they desire a hearing in this matter or if a settlement is reached. ."s'tuart S. Sacks, Esq. 4431 North Front Street Harrisburg, P A 17110 Attorney for Petitioner > ~tephen D. Tiley, Esq. 5 South Hanover Street Carlisle, P A 17013 Attorney for Respondent :rc BY THE COURT, -" ::; l' 1 ~ ~ J i', 'i '"; It,''': . ~,I, '" j l; :.. 'j Stephen 0, Tiley, Esquire Frey and Tiley Attorneys for Respondent Cumberland County Board of Assessment Appeals S South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No, 32318 Tel,: 717-243-5838 Fax,: 717-243-6441 RONALD J. KETNER, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Petitioner, v. No. c:Jj' -' f7/,'~ CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL ACTION - lLA W Respondent, STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this /d- day 0#' 2005, it is hereby Agreed and Stipulated between Petitioner, Ronald 1. Ketner, by his Attorneys, Smigel, Anderson & Sacks, LLP; and Respondent, Cumberland County Board of Assessment Appeals, by its Attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Interested Party, Cumberland Valley School District, by its Attorneys, Johnson, Duffie, Stewart & Weidner; and is as follows; I. Petitioner filed a "Petition for Review of Tax Assessment by Cumberland County Board of Assessment Appeals" on October 28, 2004, to which an Order was entered on November 5,2004 fixing a Hearing date of January 6, 2005, By Order dated December 27, 2004, the said Hearing was continued generally. The parties have now settled this case, 2. This Assessment Appeal relates to the value of the subject property as a result of the year 2004 Cumberland County, countywide, reassessment, effective for assessments beginning on and after January 1,2005. Stipulation and Joint Motion For Agreed Order Ronald J, Ketner, vs, Cumb, Co, Board of Assessment Appeais page 1 013 3, The property which is the subject of this appeal is Cumberland County Assessment Parcel No. 21-07-0465-055, is known as the Unclaimed Freight store, and is situate atl880 Harrisburg Pike, Carlisle, Pennsylvania 17013, in Midd),esex Township, Cumberland County, Pennsylvania. 4, The parties stipulate that the total fair market value of the subject property as of the date of the original Petition to the Cumberland County Board of Assessment Appeals is $775,000,00, 5. As a result of the year 2004 Cumberland County Countywide reassessment, the predetermined ratio is now 100% of the year 2004 value. The common level ratio is inapplicable because it does not vary by more than 15% of the previous prederermined ratio, and as it has not been published yet for the 2004 reassessment. Therefore, the assl~ssment shall be fixed as of January 1,2005 at $775,000.00. 6, The Cumberland County Assessment Office shall allocate the total assessment between land and improvements as provided by law and the proce:dures of the Cumberland County Assessment Office. 7, The $775,000.00 assessment shall be effective for tax years beginning on and after January 1,2005 and shall remain unchanged unless and until changed as otherwise provided by law, and shall be implemented beginning with the 2005 county and municipal taxes and beginning with the 2005-06 school real estate taxes, 8, The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make any appropriate refunds, 9, Each party to this appeal shall bear its own costs. 10, The Court is requested to enter the proposed Order attached hereto. StipUlation and Joint Motion For Agreed Order Ronald J, Ketner, VS, Cumb, Co. Board of Assessment Appeals page20f3 I I, The undersigned Attorneys each hereby warrant to the other and to the parties and to the Court that he has reviewed this Settlement Stipulation with his client or clients and that he has specifically been authorized to enter into this Settlement Stipulation by his client or clients, Respectfully Submitted, PETITIONER, RONALD J. KETNER By~4~ Stuart S. Sacks, Esquire SMIGEL, ANDERSON & SACKS, LLP Attorney for Petitioner River Chase Office Center, 3rd Boor 443 I North Front Street Harrisburg, PA 17110-1778 RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS BY e-j(~ -or! -7 ~ te en D. Tiley, Esquire Assistant Cumberland County Solicitor for Tax Matters Attorney for Respondent 5 South Hanover Street Carlisle, PA 17013 tel #(717) 243-5838 (Supreme Court ID# 32318) INTERESTED PARTY, CUMBERLAND V ALLEY SCHOO ISTRICT BY: l~ff;ES u e JOHNSON, DUFFIE, STEWART & WEIDNER Attorney for Cumberland Valley School District 301 Market Street, P.O. Box 109 Lemoyne, PA 17043 Stipulation and Joint Motion For Agreed Order Ronald J, Ketner, VS, Cumbo Co, Board of Assessment Appeals page 30f3 . "1J '~f' [1.>: , < ~i !?; (" ~;::::i . p~; =3 -, (') C' ...., = =0 "-" '- c:: ,-- I U1 o "T1 ..... :J:,," rn~ -oF;; "J9 ':.)6 ::..:j"f"i t):!~ ";>-(" t:,)rn -.-1 -,,- ~jJ -< -0 :x .e- o Stephen D, Tiley, Esquire Frey and Tiley Attorneys for Respondent Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No, 32318 y Rt7,E~~7~~43~~8~80 61005 ,IJ(\ Fax,: 717.243-6441 r RONALD J. KETNER, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA Petitioner, v. No. (7 Y' - .:r~/y CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Respondent, ORDER AND NOW, this ~ tlday of ::r \oJ ( 1 ' 2005, upon consideration of the within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the total market value of the subject property (tax parcel number 21-07-0465.055) as of the date applicable to this proceeding, is $775,000.00. As a result of the year 2004 Countywide reassessment, effective January 1, 2005, the common level ratio is not applicable to said reassessment, and the assessment shall be fixed at the new predetermined rate of 100% of year 2004 value. The total assessment of the property for tax years beginning on and after January 1,2005, and thereafter until changed as provided by law, shall be $775,000,00, The Cumberland County Assessment Office shall allocate said total assessment between land and improvements as provided by law, and by the procedures of the Cumberland County Assessment Office, The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment. BY THE COURT By: td . J, ""--- \ \1!j\f\:I/'.lt C;'\'\I]ci U"'!;.'.<.,.,:,.') ,~,~',v" ._.J"','.,"I;",,,, ; 1\:: l' /! .', '::)'~llv 8 E : II l,Hi 8- lor SODZ AbVlC;f\JCHLCHd 3Hl dO 3J!~:,rG-.Q31!:f -