HomeMy WebLinkAbout04-5641SILVER SPRING COURTYARDS IN THE COURT OF COMMON PLEAS
Appellant OF CUMBERLAND COUNTY,
PENNSYLVANIA
CIVIL ACTION - LAW
V.
No..
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS
Respondent
APPEAL FROM ASSESSMENTS OF
THE BOARD OF ASSESSMENT APPEALS
ON THIS, the day of November 2004, your Appellant, SILVER SPRING
COURTYARDS, by its attorneys, respectfully appeal from the tax assessment of the Board of
Assessment Appeals and in support thereof assert that:
1. Appellant is Silver Spring Courtyards, 146 Pine Grove Circle, Suite 200, York,
PA 17403.
2. Respondent is the Cumberland County Board of Assessment Appeals (hereinafter
'Board").
3. Silver Spring Courtyards is the owner of the premises located at 43 Ashburg
Drive, Silver Spring Township, Cumberland County, Pennsylvania, being Parcel No. 38-18-
1342-200 on the records of the Assessment Office of Cumberland County.
4. The Tax Assessor for the assessment district in which the subject parcel is located
has assessed the premises for taxation effective 1/1/2005 at the total of $2,744,000.
{0013137011)
5. Silver Spring Courtyards appealed said assessment to the Board for relief asking
that the assessment be reduced.
6. The Board did not reduce the assessment of the subject parcel.
7. Silver Spring Courtyards was notified of such denial of the reduced assessment by
letter dated October 14, 2004, a copy of which is attached hereto as Exhibit "A" and made a part
hereof.
8. The assessment of the subject property, Parcel No. 38-18-1342-200, known as 43
Ashburg Drive, is inequitable, unjust, and contrary to law for the following reasons:
A. The assessment lacks uniformity with other commercial properties within
the taxing district as required by law.
B. The Board failed to accurately apply the common level ratio established
by Act 267 of 1982.
C. The assessment is based upon an appraisal of the parcel that is excessively
high and does not accurately represent the fair market value of the land or
of the improvements thereon.
D. The assessment fails to follow the directive of House Bill No. 1854,
Session of 2003, signed into law by the Governor of Pennsylvania on
December 2, 2003 requiring that for purposes of determining the valuation
of property and arriving at the assessment, the impact of applicable rent
restrictions, affordability requirements or any other related restrictions
proscribed by any Federal or state programs should be considered and that
Federal or state income tax credits with respect to the property shall not be
considered real property or income attributable to real property. The
current assessed value represents a valuation determined without regard to
the aforementioned law and therefore requires that the assessed value be
changed to reflect the new law, effective as of December 3, 2003 in
accordance with the law's mandate that the Act should take effect
immediately upon execution by the Governor.
9. The Appellant is aggrieved by the assessment and has the right to appeal
therefrom pursuant to the General County Assessment Law and the Third Class County
Assessment Law.
{0013137011}
WHEREFORE, your Appellant asks this Court to hear this Appeal and to reduce the
assessment on Parcel 38-18-1342-200 to $2,195,200 in the aggregate in addition to such other
relief as the Court deems appropriate and just.
CGA LAW FIRM
By. _.e:,
Ronald Perry
Supreme Court No. 28362
29 North Duke Street
York, PA 17401
Telephone: 717-848-4900
Attorneys for Appellant
{00131370/1}
CERTIFICATE OF SERVICE
I hereby certify that on this date a copy of the foregoing Appeal from Assessments of The
Board of Assessment Appeals was served on Defendant's counsel in the manner indicated below:
FIRST-CLASS MAIL
POSTAGE PREPAID THEREON
ADDRESSED AS FOLLOWS:
Stephen D. Tiley
Solicitor, Cumberland County Assessment Office
5 South Hanover Street
Carlisle, PA 17013
Steven Stine
Solicitor for Silver Spring Township
23 Waverly Drive
Hummelstown, PA 17036
Jerry R. Duffle
Solicitor for Cumberland Valley School District
Johnson, Duffie, Stewart & Weidner
P.O. Box 109
301 Market Street
Lemoyne, PA 17043
By:
A46 7
Dated: K)O1 51 11;?Goli
(00131370/1)
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
: ss.
We, the undersigned Appellant, SILVER SPRING COURTYARDS, who being duly
sworn according to law, depose and say that the facts set forth in the foregoing Appeal are true
and correct to the best of their knowledge, information and belief
Sworn and Subscribed
to before me this .2S- day
of QG? 6'e'r- 2004.
Notary Pub c
SILVER SPRING COURTYARDS
By: ! ?R V?s, 6 ?. r-
j .S' ?L JER sPKni 6 CL'x?'?,'H?'-?S Lt?
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Judith A. Bunnell, Notary Public
City Of York, York County
My Commission Expires Feb. 5, 2008
Member, Pennsylvania Association Or Notaries
{00131370711
EXHIBIT "A"
{0013137011}
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
SILVER SPRING COURTYARDS
C/O RONALD PERRY
29 NORTH DUKE STREET
YORK PA 17401
Dear Property Owner:
(717) 240-6350
(717) 240-6354 (fax)
BONNIE M. MAHONEY
Chief Assessor
STEPHEN D. TILEY
Assistant Solicitor
MAILING DATE: October 14, 2004
PARCEL NUMBER: 38-18-1342-200.
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: 10/05/2004
DATE DECISION RENDERED: 10/1412004
EFFECTIVE FOR TAX YEAR: 2005
DECISION RENDERED: [ ] Withdrawn By Applicant
[ ] Abandoned For Failure To Appear
[ ] Denied - No Change
[) Approved Review Appraiser's Changes
[X] Revised Assessment Based on Hearing
[ ] Other:
TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN
STATUS
Old Assessed Value: 2,227,970
New Assessed Value: 2,744,000
NOT
APPLICABLE
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 November 15, 2004.
VERIFICATION
We verify that the statements made in this Appeal from Assessment of the Board of
Assessment Appeals are correct. We understand that false statements herein are subject to the
penalties of 18 Pa.C.S. Section 4904, relating to unworn falsification to authorities.
Dated: io b-5-
SILVERS G COURTYARDS
By:
L, Ve/t 5PR1/06- [our?rifl ?StP
{00131370/1}
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SILVER SPRING COURTYARDS,
APPELLANT
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS,
RESPONDENT
04-5641 CIVIL TERM
ORDER OF COURT
AND NOW, this day of November, 2004, IT IS ORDERED that
a hearing shall be conducted on the within assessment appeal in Courtroom Number 2,
Cumberland County Courthouse, Carlisle, Pennsylvania on Wednesday, February 9,
2004, at 9:00 a.m.
By
Edgar B
,,.,Ronald Perry, Esquire
29 North Duke Street
York, PA 17401
For Appellant
phen D. Tiley, Esquire
Solicitor, Cumberland County Assessment Office
,,even Stine, Esquire
Solicitor, Silver Spring Township
Aerry D. Duffie, Esquire
Solicitor, Cumberland Valley School District
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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
SILVER SPRING COURTYARDS, . IN THE COURT OF COMMON PLEAS OF
Appellant CUMBERLAND COUNTY, PENNSYLVANIA
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS, 2004-5641 CIVIL TERM
Respondent
ANSWER
AND NOW, comes Respondent, Cumberland County Board of Assessment Appeals and
County of Cumberland 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. See also paragraph 3 of this Answer.
2. Admitted.
3. Admitted in part. Denied in part. The averments of this paragraph are admitted,
however, the Cumberland County assessment records indicate that the owner of Parcel No. 38-18-
1342-200 is "Silver Spring Courtyards, L.P." of 18 South George Street, No. 425, York,
Pennsylvania 17400, and the Board appeal form filed by the taxpayer in this case lists the Appellant
as "Springwood Real Estate Services" at the address set forth in paragraph one of Appellant's
Petition.
4. Denied. The Cumberland County Assessment Office, as part of the 2004
countywide reassessment, assessed the property which is the subject of this appeal at
$2,227,970.00. That assessment is based upon the standard computer models used for the
countywide reassessment. Appellant appealed that assessment to the Cumberland County Board of
Assessment Appeals. A that time the Cumberland County Assessment Office prepared a new
valuation, more specifically prepared for the subject property, and recommended a value of
$3,157,500.00. At that Hearing the Board set the market value of $2,744.000.00. The within
ANSWER - Silver Spring Courtyards Page 1 of 3
appeal being to Cumberland County Court, it is de novo and the technical assessment appealed to
the Court is the original countywide reassessment figure of $2,227,970.00.
5. Admitted.
6. Admitted. By way of further Answer the Board increased the assessment as shown
on the Decision set forth at Exhibit "A" to delay Appellant's Petition, and as described in paragraph
4 of this Answer.
7. Admitted. By way of further Answer, see paragraph's 4 and 6 of this Answer.
8. Denied. The averments of this paragraph, and each of its sub-lettered paragraphs,
are denied as conclusions of law to which no responsive pleading is required.
9. Admitted. (Except that the Appellant's right to appeal is pursuant to § 518.1 of The
General County Assessment Law (72 P.S. § 5020-518.1) and § 704 of The Fourth to Eighth Class
County Assessment Law (72 P.S. §5453.704) and not the Third Class County Assessment Law as
stated by Appellant.)
WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals, and
County of Cumberland, prays Your Honorable Court for an Order denying Appellant's appeal and
fixing the assessment of the subject parcel at $2,744,000.00 or such higher amount as the Court
may deem just and proper.
Dated: Gl?r'? o23v?/ Respectfully submitted,
n '' ?`%L S
By??,,, G? r
Stephen D. `i'iley, Esquire
Attorney for Respondent
5 South Hanover Street
Carlisle, PA 17013
(717) 243-5838
Supreme Court I.D.#32318
ANSWER - Silver Spring Courtyards Page 2 of 3
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: I'Of
Bonnie M. Mahoney, Ch? A/
ief As ssor
ANSWER - Silver Spring Courtyards Page 3 of 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
Tel.: 717-243-5838
Fax.: 717-243-6441
SILVER SPRING COURTYARDS,
Appellant
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS,
Respondent
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
2004-5641 CIVIL TERM
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:
Ronald Perry, Esquire
Attorney for Appellant
29 North Duke Street
York, PA 17401
Steven A. Stine, Esquire
Solicitor for Silver Spring Township
23 Waverly Drive
Hummelstown, PA 17036
Jerry R. Duffie, Esquire
Solicitor for Cumberland Valley School District
Johnson, Duffie, Stewart & Weidner
P.O. Box 109
Lemoyne, PA 17043
Date: "/
G
Sfephen D. Tiley, Esquire
Assistant Cumb. Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
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Stephen D. Tiley, Esquire Supreme Court No. 32318
Frey and Tiley
Attorneys for Respondent Cumberland County
Board of Assessment Appeals
5 South Hanover Street Tel.: 717-243-5838
Carlisle, Pennsylvania 17013 Fax.: 717-243-6441
SILVER SPRING COURTYARDS, : IN THE COURT OF COMMON PLEAS OF
Appellant . CUMBERLAND COUNTY, PENNSYLVANIA
V.
CUMBERLAND COUNTY BOARD :
OF ASSESSMENT APPEALS,
Respondent
ORDER
AND NOW, this
2004-5641 CIVIL TERM
of February, 2005, upon representation by
Stephen D. Tiley, Esquire, counsel for the Respondent, that the Petitioner and
Respondent have agreed to request a general continuance of this matter, the Hearing
previously scheduled for February 9, 2005 is cancelled and the matter is CONTINUED
GENERALLY at the call of either party.
cc: Ko ld Perry, Esquire
teven A. Stine, Esquire
)e6 R. Duffle, Esquire
oa- ? 03
ORDER - Silver Spring Courtyards page 1 of 1
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ORIGINAL
Richard P. Nuffort, Esquire
Attorney I.D. No. 16044
Zimmerman, Pfannebecker,
22 South Duke Street
Lancaster, PA 17602
(717) 299-0711
Nuffort & Albert, LLP
SILVER SPRING COURTYARDS IN THE COURT OF COMMON PLEAS
Appellant OF CUMBERLAND COUNTY,
PENNSYLVANIA
V.
CUMBERLAND COUNTY BOARD OF 2004-5641 CIVIL TERM
OF ASSESSMENT APPEALS,
Responent
PRAECIPE TO WITHDRAW AND ENTER APPEARANCE
Please withdraw the appearance of Ronald Perry, Esquire, of the law firm of
Katherman, Heim & Perry as attorney for the Appellant in the above-referenced tax
appeal.
/1'
?-7
Date:
KATHERMAN, HEIM & PERRY
By: lk?P lze?`
Ronal ; is e
Please enter the appearance of Richard P. Nuffort, Esquire, of the law firm of
Zimmerman, Pfannebecker, Nuffort & Albert as attorney for the Appellant in the above-
referenced tax appeal.
Date:
ZIMMERMAN, PFANNEBECKER,
NUFFO ALBERT LLP
(J'q
By:
Richard P. Nuffo , Esquire
Attorney for Appellant
220-07N
4/13/07
V?
-v `i
Stephen D. Tiley, Esquire Supreme Court No. 32318
Frey and Tiley
Attorneys for Respondent Cumberland County
Board of Assessment Appeals
5 South Hanover Street Tel.: 717-243-5838
Carlisle Pennsylvania 17013 Fax.: 717-243-6441
SILVER SPRING COURTYARDS, : IN THE COURT OF COMMON PLEAS OF
Petitioner CUMBERLAND COUNTY, PENNSYLVANIA
V.
CUMBERLAND COUNTY BOARD :
OF ASSESSMENT APPEALS, : 2004-5641 CIVIL TERM
Respondent
STIPULATION AND JOINT MOTION FOR AGREED ORDER
AND NOW, this
day of July, 2008, it is hereby Agreed and
Stipulated by and between Petitioner, Silver Spring Courtyards, by its attorneys,
Zimmerman, Pfannebecker, Nuffort & Albert, LLP; and Respondent, Cumberland
County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire,
Assistant Cumberland County Solicitor for Tax Matters; as follows:
1. Petitioner filed an "Appeal from Assessments of the Cumberland Board
of Assessment Appeals" on November 9, 2004, to the above captioned term and number.
The case was continued generally by Order dated February 4, 2005. The parties have
now settled this case.
2. This assessment appeal relates to the market value as of July 30, 2004, the
date the appeal was originally filed before the Board of Assessment Appeals, effective for
assessments beginning on and after January 1, 2005, and for each succeeding year
thereafter. The parties further stipulate and agree that this case shall be deemed a
Stipulation and Joint Motion for Agreed Order Page 1 of 5
Silver Spring Courtyards
continuing appeal for the 2009 calendar year, and that the assessments fixed hereunder
shall be applicable for said year 2009.
3. The property which is the subject of this appeal consists of a 55-unit
affordable housing rental complex, financed, in part, with low income tax credits. The
property is situate at 39-43 Ashburg Drive, Silver Spring Township, Cumberland County,
Pennsylvania 17050, and is known as Cumberland County Tax Parcel No. 38-18-1342-
200. The property is further known as the Silver Spring Courtyards apartment complex.
4. The parties stipulate that the total fair market value of the property as of
the date of the original appeal to the Board of Assessment Appeals, July 30, 2004, and for
each valuation date thereafter, through and including July 30, 2008 for the 2009 effective
year, together with the resulting assessment, is as follows:
Valuation Date Year Applicable Fair Market Value
7/30/04 2005 $1,925.000
7/30/05 2006 $1,925,000
7/30/06 2007 $1,925,000
7/30/07 2008 $1,925,000
7/30/08 2009 $1,925,000
Assessment
$1,925,000
$1,925,000
$1,925,000
$1,578,500
$1,526,525
5. As a result of the year 2004 Cumberland Countywide reassessment, the
predetermined ratio for all times applicable to this appeal is 100% of year 2004 market
Stipulation and Joint Motion for Agreed Order Page 2 of 5
Silver Spring Courtyards
value. The predetermined ratio is used in arriving at the assessment for years 2005, 2006,
and 2007. The common level ratio has not varied by more than 15% from the
predetermined ratio until the common level ratio published in June of 2007, effective for
tax year 2008, which common level ratio was 82%. Therefore, for year 2008, the
assessed value is arrived at by application of an 82% common level ratio to the stipulated
fair market value. The common level ratio published in June of 2008 applicable for the
2009 tax year is 79.3%. Therefore, the assessment for year 2009 is arrived at by
application of that common level ratio to the stipulated fair market value.
6. The Cumberland County Assessment Office shall allocate the total
assessment between land and improvements, as provided by law and the procedures of
the Cumberland County Assessment Office.
7. The said assessment shall be effective for tax years beginning on and after
January 1, 2005, and shall be as set forth in paragraph four (4) of this Stipulation, and
shall continue thereafter unless and until changed as otherwise provided by law
(including the current countywide reassessment.) The assessments shall be implemented
beginning with 2005 County and Township taxes, and beginning with 2005/06 school
real estate taxes. The ending implementation of this stipulated assessment shall be with
2009 County and Township taxes, and 2009/10 school taxes, on the assumption that the
property is revalued effective January 1, 2010, as a result of the current Cumberland
County countywide reassessment. In the event of new construction, or demolition,
affecting an assessment after the date hereof but on or before December 31, 2009, this
Stipulation and Joint Motion for Agreed Order Page 3 of 5
Silver Spring Courtyards
Stipulation shall establish the value of the property before such new construction or
demolition, and only the value of the new construction or demolition shall be added to, or
deducted from, the assessment.
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 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.
11. The undersigned Attorneys each hereby warrant to the other, and to the
parties, and to the Court, that he/she has reviewed this Settlement Stipulation with his/her
client or clients and that he/she has specifically been authorized to enter into this
Settlement Stipulation by his/her client or clients.
Respectfully Submitted,
PETITIONER, SILVER SPRING COURTYARDS
By P-* - I - - -
Richard P. Nuffort Esqu' e
Attorney for Petitioner
Zimmerman, Pfannebecker, Nuffort & Albert, LLP
22 South Duke Street
Lancaster, PA 17602
Stipulation and Joint Motion for Agreed Order Page 4 of 5
Silver Spring Courtyards
RESPONDENT CUMBERLAND COUNTY
BOARD OF ASSESSMENT APPEALS
BY v
Stephen D. Tiley, Esquire
Assistant Cumb. Cty. Solicitor for Tax Matters
Attorney for Respondent
Frey and Tiley
5 South Hanover Street
Carlisle, PA 17013
Tel No. (717) 243-5838
Supreme Court ID# 32318
Stipulation and Joint Motion for Agreed Order Page 5 of 5
Silver Spring Courtyards
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JAN 13 2009(x,
SILVER SPRING COURTYARDS, : IN THE COURT OF COMMON PLEAS OF
Petitioner . CUMBERLAND COUNTY, PENNSYLVANIA
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS, 2004-5641 CIVIL TERM
Respondent
ORDER
AND NOW, this A-710 day of , 2 upon consideration of
the Stipulation and Joint Motion for Agreed Order, it is DECREED and ORDERED that the total
assessment for the property known as Silver Spring Courtyards (Parcel No. 38-18-1342-200)
situate in Silver Spring Township, Cumberland County, Pennsylvania, shall be as follows:
Valuation Date Year Applicable Fair Market Va lue Assessment
7/30/04 2005 $1,925.000 $1,925,000
7/30/05 2006 $1,925,000 $1,925,000
7/30/06 2007 $1,925,000 $1,925,000
7/30/07 2008 $1,925,000 $1,578,500
7/30108 2009 $1,925,000 $1,526,525
The said assessments shall continue thereafter until changed as provided by law.
The Cumberland County Assessment Office shall allocate the said assessments between
land and improvements, in accordance with law and the procedures of the Cumberland County
Assessment Office. The said Stipulation and Joint Motion for Agreed Order is incorporated
herein.
SDT/tl
cc: and P. Nuffort, Esquire, for Silver Spring Courtyards
phen D. Tiley, Esquire, Assistant Cumberland County Solicitor
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ORDER - Silver Spring Courtyards
Page I of 1
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