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Home My WebLink About04-5680 / BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 Attorney for Appellant IN RE: APPEAL OF ROBC LIMITED PARTNERSHIP, IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: SILVER SPRING TWP. ASSESSMENT FOR THE TAX YEAR 2005 M~r5tv~O CIVIL ACTION - LAW q ~'-~~ t-~ t=-; -,:' C'! -<<n .--\ ,\ ' :{i ~~~~) N .;},.i~.;:\ ."':; \ I u r/~ r-to. \ ..~ '\ -;,. f\ / :':"\ , -, -- --.. .. ,: .1 J".. ..(- PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND c~ij~ BOARD OF ASSESSMENT APPEALS Appellant, ROBC Limited Partnership, Inc. by its attorney, Bert M. Goodman, Esquire, files this Petition for Appeal from the decision of the Cumberland County Board of Assessment Appeals based upon the following statement of facts: 1. Appellant is ROBC Limited Partnership and is located at 202 Black Matt Road, Douglasville, Pennsylvania 19518. 2. Appellees are the Board of Assessment Appeals of Cumber~and County, the Board of Commissioners of Cumberland County, Silver Spring Township and the Cumberland Valley School District. 3. The Appellant, RBOC Limited Partnership is property located at. 2100 Bent Creek Boulevard, Township, Cumbe~land County, Pennsylvania known County Tax Parcel Number: 38-07-0459-066. 4. The Appellant filed an appeal from the assessment in the amou~t of $8,316,000 on its property located at 2100 Bent Creek Boulevard, Silver Spring, Cumberland County, Pennsylvania for tax year 2005. the ow~r of a Sil ver Spring as Cumberland . 5. On October 29, 2004, the Cumberland County Board of Assessment Appeals mailed notice of its decision in which it reduced the assessment on the property to $7,000,000 for tax year 2005. Attached herewith is a copy of the decision which is marked Exhibit "A" and incorporated herein by reference. 6. The decision of the Cumberland County Board of Assessment Appeals was in error and an abuse of discretion for the following reasons: a. The assessment on Appellant's property is substantially higher than assessments of comparable properties in the neighborhood and the taxing district. b. The assessment is based upon an erroneous determination oj fair market value, particularly as it concerns Appellant's property. c. The value determination by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause of the 14th Amendment of the United States Constitution. d. The impact of the assessment bears unequally on the Appellant when compared to assessments of properties of the same class. e. When related to assessments of similarly situated property owners I the assessment of the property of the Appellant is arbitrary and capricious. f. The assessment violates the uniformity clause of the Pennsylvania Constitution. g.The assessment violates the required equality of tax treatment guaranteed by Pennsylvania Statutory and Constitutional Law. / h. The assessment is based in whole or in part upo~ an appraisal that does not represent the actual value of the said property. i. The ratio of assessed value to actual value ap~lied in making the assessment is in excess of the ratio applied throughout the taxing authority. j. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market values of the properties as multiplied by the state mandated ratio as determined by the State Tax Equalization Board. k. The assessment lacks uniformity. .. 1. The assessment is discriminatory. m. The assessment is otherwise unjust and inequitable. / 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.: 717-243-644J IN RE: APPEAL OF ROBC LIMITED PARTNERSHIP Petitioner IN THE COURT O:F COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v NO. 2004.5680 CIVIL TERM BOARD OF ASSESSMENT APPEALS, Respondent ORDER AND NOW, thiS)~ day of June, 2005, upon representation by council for the Cumberland County Board of Assessment Appeals that a tentative settlement agreement has been reached, pending formal client approval, the Hearing scheduled for July 7, 2005 is CANCELLED and the matter CONTINUED GENERALLY, at the can of any party. BY THE )PUiRT, ,.. Edgar B. Bayky, J SDT/tl cc: Stephen D. Tiley, Esquire Bert M. Goodman, Esquire ~ 1'M<<.".1.uL 7- 05 -/J,{ C)- ~ l--' wO 06 Et:r: ~~ cr!~ ~ M tn N ::l:: 0... tn I -' :::> -, "" = = (-.j ?- t;; j~ '-.:13 ~~>- ! (() --:12 i ;,.-;::- :'~ J ij'J ~O-_ :s <:.) WHEREFORE, the Petitioner requests this Honorable Court to reverse the decisions of the Cumberland County Board of Assessment Appeals, reduce the assessments and thereafter make all necessary orders and decrees to effectuate said decision. / ~:;/!:~ ATTORNEY FOR THE APPELLANT DATED: tl (" fo,-\ / , . / / VERIFICATION Bert M. Goodman, Esquire, the Attorney for the Appellant is authorized to make this verification on behalf of RBOC Limited Partnership. and verifies that the statements made in the attached Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals are true and correct. He understands that false statements made herein are made subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. Dated: l( l q/oy' ~fLt / , ... / Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Auessment Appeals Lloyd W. Bucher R. Fred Hefe/flnger Sarah Hughes I BONNIE M. MAHONEY Chief Assessor NOV () 12004 STEPHEN D. TILEY Assistant Solicitor .DECISION :ORDER MAILING DATE: October 29,2004 PARCEL NUMBER: 38-07-0459-066. ROBC LIMITED PARTNERSHIP 202 BLACK MATT ROAD DOUGLASSVILLE PA 19518 Dear Property Owner: This letter is to officially notify you otthe decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 10/1812004 DATE DECISION RENDERED: 10/29/2004 EFFECTIVE FOR TAX YEAR: 2005 DECISION RENDERED: [] Withdrawn By Applicant [ ] Abandoned For Failure To Appear .- [J Denied - No Cha"nge [ J Approved Review Appraiser's Changes -. [Xl - Revised Assessment Based. on -Hearing [] Other: , TOTAL VALUE FAIR MARKET CLEAN AND GREEN STATUS CLEAN AND GREEN Old Assessed Value: New Assessed Value: 8,316,000 7,000,000 NOT APPLICABLE Any person aggrieved by the order of jhe Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before November 29, 2004. .~~ ! ' ; . ("") ,...." 0 co ~:~, t,;.::;; -fl ....- -l .....'. -~ -C:' I ,1 Of/I'l.. ,- nIl I c:) in :r: -:: \ "Tdn ~ ~ b '\ ~ N ~:~; \~ ~ r -: \ ""-, ~ , ~ ~ ~ r"'<l ~ .~.;;,,~ t,-.:';:-:S -'. I.'", l I ~ (~- -- ~ 3 .. \ \ ~ -... ~ ~ -< U) V\ , '.J ~ " ~ ~ ~ " ~ ~ IN RE: APPEAL OF ROBC LIMITED PARTNERSHIP IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 04-5680 CIVIL TERM ORDER OF COURT AND NOW, this rc.--- ~ day of November, 2004, IT IS ORDERED that a hearing on the merits of the within assessment appeal shall be conducted in Courtroom Number 2, Cumberland County Courthouse, Carlisle, Pennsylvania at 9:00 a.m., Thursday, February 17, 2005. " - ------ , :sal -- r r ~t li ~ ~~~~J t J'l t ~ ~ :r~ ,t." ''''jo..~ 0'\ (,'-1 r'H~") _; ",f_. L.:.1 " I . ~:.~ ~~. . ~.:-__ . I ~:~.j, f, ':'": C',j , .. ,'~ (,~ C'.J we- u!~{J II ...... t-. It_ C,) -...I f-:) ~:.:::: U BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 Attorney for Appellant IN RE: APPEAL OF ROBC LIMITED PARTNERSHIP, IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL A.CTION - LAW MUNICIPALITY: SILVER SPRING TWP. ASSESSMENT FOR THE TAX YEAR 2005 NO.2004-5680 CIVIL TERM CERTIFICATE OF SERVICE The undersigned verifies that he is the attorney for the Appellants in the instant matter. I do hereby certify that on December 6, 2004 served a true and correct copy of a Petition to Appeal from The Decision of the Cumberland County Board of Assessment Appeals and Court Order of NOVE!mber 22, 2004 in the above captioned case, upon the persons and in the manner indicated below, which service satisfies the requirements of the Rules of Civil Procedure, by placing a true and correct copy of the same in the United States Mail, postage pre-paid, certified mail return receipt requested. Board Assessment Appeals of Cumberland County one Courthouse Square Carlisle, Pa.17055 Cumberland County Cormnissioners One Courthouse Square Carlisle, Pa. 17013 Silver Spring Township 6477 Carlisle Pike Mechanicsburg, PA. 17055 Cumberland Valley Sch. Dist. 6746 Carlisle Pike Mechanicsburg, Pa 17050 DATE: 1J- l ~ / 0 ~ j3v.{~rL(~ BERT M. GOODMAN, ESQUIRE ATTORNEY FOR APPELLANT o c- .........:') = ~ CJ r-t"'1 '<:--j - ,. c:-. c.) :_:\ 1".) ......:. 0"., C) -II :? '.- --.-1 11"1:.. ., \,-, '-, -' C) 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 IN RE: APPEAL OF ROBC LIMITED PARTNERSIDP Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v NO. 2004-5680 CIVIL TERM BOARD OF ASSESSMENT APPEALS, Respondent ORDER AND NOW, this day of February, 2005, the Hearing previously scheduled for February 17, 2005 is CANCELLED and the Hearing in the above captioned matter is RESCHEDULED for Thursday, July 7, 2005 at 9:00 a.m. in Courtroom No.2, Cumberland County Courthouse, Carlisle, Pennsylvania. BY THE COURT / B,-L Edgar B. Bayley J. -., cc: Art M. Goodman, Esquire ~rry R. Duffie, Esquire ~even A. Stine, Esquire ~tephen D. Tiley, Esquire ) ~ Oa.- I ~ - O~S ..:r o s: <C Li ffi \.I- "'" ~ ~ ~ 4:Sc::t:: <"",{ii, ~ 0"",,- ~ Q ':.J Stephen D. Tiley, Esquire Frey and Tiley Attorneys for Respondent Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 RECEIVED S;:P C 11005 ~ ~ Supreme Court No. 32318 ~ Tel.: 717-243-5838 Fax.: 717-243-6441 IN RE: APPEAL OF ROBC LIMITED PARTNERSHIP Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v NO. 2004.5680 CIVIL TERM BOARD OF ASSESSMENT APPEALS, Respondent AND NOW, this .- t, 2005, upon consideration of the within b day of Stipulation and Joint Motion for Agreed Order, it is Decreed. and Ordered that the total market value of the subject property (Tax Parcel No. 38-07-10459-066) as of the date applicable to this proceeding, is $6,000,000.00. The common level ratio not varying by more than 15% from the predetermined ratio of 100%, and the common level ratio not being applicable to values resulting from the year 2004 Cumberland Countywide Reassessment, the total assessment of the property for taxes imposed on and after January 1,2005, and thereafter, until changed as provided by law, shall be $6,000,000.00. 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 ~~ ~/;3 o the appropriate taxing bodies of the change in assessment. . /? /- // BY T~E,-C6;RT, hY/ By: <-\. P / Edgar B. Bayley, J. 'w 'tor.; <c. ,.. C1 uJ -"-, t~?t; ~~~ '::10: !.l.J =-UJ \....l-.:J: .-- u.. o oS j?:: -.- :? .~ :;;: '-" I C\.. \..'"...1 (/) ...;:,;. 'OS () lJ'-:;' c.::';. = <.... -- ,', 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 IN RE: APPEAL OF ROBC LIMITED PARTNERSHIP Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v NO. 2004-5680 CIVIL TERM BOARD OF ASSESSMENT APPEALS, Respondent STIPULATION AND JOINT MOTION FOR AGREED ORDER 71 :t. --{- AND NOW, this 3/J .- day of , 2005, it hereby agreed and stipulated between Petitioner, ROBC Limited Partnership, by its solicitor, Bert M. Goodman, Esquire, and Respondent, Cumberland County Board of Assessment Appeals and County of Cumberland, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Cumberland Valley School District, by its solicitors, Johnson, Duffie, Stewart and Weidner; and Silver Spring Township, by its solicitor, Steven A. Stine, Esquire; as follows: 1. On or about November 12,2004, petitioner began this action by filing a "Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals." By Order dated November 22, 2004, the Court set a Hearing date of February 17,2005. On or about December 14,2004, the Respondent, Cumberland County Board of Assessment Appeals filed an Answer. By Order dated February _, 2005, the Court re-scheduled the Hearing for July 7, 2005. By Order dated July 5, 2005 the Court cancelled the July 7, 2005 Hearing and continued the matter generally. The parties have now settled this case. 2. This matter began by the taxpayer filing an assessment appeal with the Board of Assessment Appeals on August 10, 2004, and concerns Cumberland County Tax Parcel No. 38-07-0459-066. This appeal concerns the year 2005 countywide reassessment Stipulation & Joint Motionfor Agreed Order - ROBe Limited Partnership Page 1 of 3 value for the subject property, which reassessment was first implemented for taxes accruing on and after January 1,2005. 3. This appeal concerns 99 assisted living units known as "The Bridges at Bent Creek." The property is located at 2100 Bent Creek Boulevard, Silver Spring Township, Cumberland County, Pennsylvania. 4. The parties stipulate that the total market value of the subject property as of the effective date of this appeal to the Cumberland County Board of Assessment Appeals shall be fixed at $6,000,000. 5. The common level ratio is inapplicable to arriving at the assessed value as there is no common level ratio applicable to the year 2004 countywide reassessment. As a result of the year 2004 countywide reassessment, the predetermined ratio for Cumberland County is now 100% of year 2004 market value. Therefore, the assessment for the subject property shall be $6,000,000. 6. The Cumberland County Assessor's 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 new assessment shall be effective for all taxes imposed on and after January 1. 2005. 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. Stipulation & Joint Motionfor Agreed Order. ROBe Limited Partnership Page 2 oJ3 11. The undersigned attorneys each hereby warrant to the other attorneys, 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, ROBC LIMITED PARTNERSHIP By: ~Vt-. Bert M. Goodman, Esquire Attorney for Petitioner 60 Soldiers Square Wayne, PA 19087 Attorney I.D. #21559 RESPONDENT, CUMBERLANDCOUNTY BOARD OF ASSESSMENT APPEALS AND COUNTY CUMBERLAND .JL 74 BY Stephen D. lley, Esquire Attorney for Respondent 5 South Hanover Street Carlisle, P A 17013 Tel: #(717) 243-5838 Supreme Court ID# 32318 By: Jerry R. ffie, Esquire Mark C. Duffie, Esquire JOHNSON, DUFFIE, STEWART & WEIDNER 301 Market Street Lemoyne, PA 17043 By: Steve uire 23 Waver y Drive Humme1stown, P A 17036 Stipulation & Joint Motionfor Agreed Order - ROBe Limited Partnership Page 3 of 3