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Home My WebLink About13-2634 • r Supreme CO IN : ennsylvania COuI' 4fi co�mmolrY Pleas For Prothonotary Use Only: F } Clt 1�C�OYP 11et Docket No: Cu _erlarid County iff The information collected on this form is used solely for court administration purposes. This form does not supplement or replace the filing and service ofpleadings or other papers as required by law or rules of court. Commencement of Action: S ( Complaint 13 Writ of Summons xl Petition Transfer from Another Jurisdiction Declaration of Taking E C Lead Plaintiff's Name: Lead Defendant's Name: T West Shore School District Cumberland County Board of Assessment Appeals Dollar Amount Requested: Owithin arbitration limits I Are money damages requested? 0 Yes [X3 No (check one) [3outside arbitration limits O N Is this a Class Action Suit? ® Yes X No Is this an MDJAppeal? ®a Yes IM No A Name of Plaintiff /Appellant's Attorney: Philip H. Spare, Esquire Check here if you have no attorney (are a Self- Represented [Pro Sel Litigant) Nature of the Case Place an "X" to the left of the ONE case category that most accurately describes your PRIMARY CASE. If you are making more than one type of claim, check the one that you consider most important. TORT (do not include Mass Tort) CONTRACT (do not include Judgments) CIVIL APPEALS 0 Intentional 0 Buyer Plaintiff Administrative Agencies 0 Malicious Prosecution 0 Debt Collection: Credit Card 0 Board of Assessment 'J Motor Vehicle [3 Debt Collection: Other [3 Board of Elections 0 Nuisance 0 Dept. of Transportation S I3 Premises Liability Statutory Appeal: Other _ Product Liability (does not include 0 Employment Dispute: E mass tort) Slander/Libel/ Defamation Discrimination C Other: Employment Dispute: Other ® Zoning Board T ® Other: I ® Other: O MASS TORT 0 Asbestos N [3 Tobacco El Toxic Tort - DES Toxic Tort - Implant REAL PROPERTY MISCELLANEOUS 0 Toxic Waste El Ejectment Other: El Common Law /Statutory Arbitration B 0 Eminent Domain /Condemnation 13 Declaratory Judgment 13 Ground Rent Mandamus 0 Landlord/Tenant Dispute Non - Domestic Relations [_i Mortgage Foreclosure: Residential Restraining Order PROFESSIONAL LIABLITY 13 Mortgage Foreclosure: Commercial Quo Warranto Dental Q Partition 0 Replevin Q Legal 0 Quiet Title 0 Other: Medical Other: Other Professional: Updated 1/1/2011 NOTICE Pennsylvania Rule of Civil Procedure 205.5. (Cover Sheet) provides, in part: Rule 205.5. Cover Sheet (a)(1) This rule shall apply to all actions governed by the rules of civil procedure except the following: (i) actions pursuant to the Protection from Abuse Act, Rules 1901 et seq. (ii) actions for support, Rules 1910.1 et seq. (iii) actions for custody, partial custody and visitation of minor children, Rules 1915.1 et seq. (iv) actions for divorce or annulment of marriage, Rules 1920.1 et seq. (v) actions in domestic relations generally, including paternity actions, Rules 1930.1 et seq. (vi) voluntary mediation in custody actions, Rules 1940.1 et seq. (2) At the commencement of any action, the party initiating the action shall complete the cover sheet set forth in subdivision (e) and file it with the prothonotary. (b) The prothonotary shall not accept a filing commencing an action without a completed cover sheet. (c) The prothonotary shall assist a party appearing pro se in the completion of the form. (d) A judicial district which has implemented an electronic filing system pursuant to Rule 205.4 and has promulgated those procedures pursuant to Rule 239.9 shall be exempt from the provisions of this rule. (e) The Court Administrator of Pennsylvania, in conjunction with the Civil Procedural Rules Committee, shall design and publish the cover sheet. The latest version of the form shall be published on the website of the Administrative Office of Pennsylvania Courts at www.pacourts.us LE0 -CF HE PRO-Ho s 2G 10 Ff, 12, CUMBERLAND COUNT P ENNSYLVANIA IN THE COURT OF COMMON PLEAS, CUMBERLAND COUNTY, PENNSYLVANIA WEST SHORE SCHOOL DISTRICT, No. Appellant V. : CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CIVIL ACTION - -LAW Appellee PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellant, WEST SHORE SCHOOL DISTRICT, by its attorneys, Stock and Leader, LLP, 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 West Shore School District ( "School District "). 2 School District is the owner of the Cedar Run Elementary School property located at 850 Lisburn Road, Lower Allen Township, known as Cumberland County Tax Parcel Number 13- 24- 0803 -018 (the "Property"). Prior to 2103, the school Property was exempt from taxation. 3. The Property is vacant and has been vacant since 2008. The School District is in the process of attempting to sell the Property. The grounds around the school building are currently used by neighbors as a recreational area and are open to the public for recreational use. 4. School District received a Change of Assessment Notice with a mailing date of January 11, 2013 indicating that the Property would be taxable effective January 1, 2013 for county and municipal taxes. The School District filed a timely appeal to the Change of Assessment Notice to the Cumberland County Board of Assessment Appeals. 5. On April 9, 2013 a hearing was held before the Cumberland County Board of Assessment Appeals on the School District's appeal of the Notice of Change of Assessment. The Board denied the School District's appeal and exemption request, which resulted in the Property being taxable. 0072052- /dam? 44 &11_,3/�5/ 6. The Cumberland County Board of Assessment Appeals issued a notice of its decision dated April 10, 2013 in which it indicated that the school Property would be taxable. Attached herewith is a copy of the decision which is marked Exhibit A and incorporated herein by reference. 7. The decision of the Cumberland County Board of Assessment Appeals was in error and an abuse of discretion for the following reasons: a. The real property of the School District, a political subdivision of the Commonwealth of Pennsylvania, is exempt from taxation under Section 8812 of the County Assessment Law. b. The real property of a political subdivision is immune from taxation and should not be subject to taxation by the County or other political subdivisions. C. The taxable status is based upon an erroneous determination of the law. d. The assessment is otherwise unjust and inequitable. WHEREFORE, the Petitioner requests this Honorable Court to reverse the decision of the Cumberland County Board of Assessment Appeals, rightfully exempt the Property from taxation and thereafter make all necessary orders and decrees to effectuate said decision. Respectfully submitted, Philip H. Spare, Esquire Supreme Court I.D. No. 65200 Attorney for Appellant STOCK AND LEADER 221 W. Philadelphia St., Ste. 600 York, PA 17401 Tel: (717) 846 -9800 DATED: May 10, 2013 oo7zosz- VERIFICATION Dr. Jemry Small, Superintendent of West Shore School District„ is authorized to make this verification on behalf of the Appellant and verifies that the statements made in the attached Petition for Appeal from the Decision of the Cumbelrand County Board of Assessment Appeals are true and correct. She understands that false statements made herein are subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. Dated: O r. Jemry Small Superintendent 0072052- EXHIBIT A Cumberland County Assessment Office Cumberland County Board of Assessment Appeals One Courthouse Square Room 107 George A. DeMartyn Carlisle, PA 17013 Kristin Lehman (717) 240 -6350 Lloyd W. Bucher John G. French, Solicitor Hours: 8:00am to 4:30pm Bonnie M. Mahoney, Chief Assessor Parcel Identifier: WEST SHORE AREA SCHOOL DISTRICT 13- 24- 0803 -018. 507 FISHING CREEK ROAD PO BOX 803 MAILING DATE: APRIL 10, 2013 NEW CUMBERLAND PA 17070 -0803 APPEAL DEADLINE: MAY 10, 2013 BOARD OF ASSESSMENT APPEALS DECISION NOTICE - THIS IS NOT A TAX BILL This is a notice of a change to the assessed valuation or status of this property. REASON FOR CHANGE: 04 - APPEAL BOARD DECISION (DENIED - NO CHANGE) The Board of Assessment Appeals has issued this decision regarding yyour tax assessment appeal. You may appeal this decision to the Court of Common Pleas by filing the appropriAte paperwork with the Prothonotary's office in accordance with local rules of court. FUTURE TAX BILLING BASIS EFFECTIVE: 01/01/2013 for County /Munic 07/01/2013 for School OLD NEW ASSESSMENT 1,500,000 1,500,000 TAX STATUS Taxable Taxable PROPERTY DESCRIPTION CMG STATUS Munic.: 13 - LOWER ALLEN TOWNSHIP. School: 9 - WEST•SHORE SD MARKET -BASED ASSESSMENT Control Number: 60063400 Password for free Web Access: CUKARZQO OLD NEW (My Property at CourthouseOnline.com /pa- cu -ao) Land 724,200 724,200 Improvements 775,800 775,800 TOTAL 1,500,000 1,500,000 Property Location: 100% of Market Value at 2010 Base Year Rates. 850 LISBURN ROAD FORMER CEDAR RUN ELEMENTARY SCHOOL CLEAN AND GREEN (C &G) ASSESSMENT OLD NEW Land Size: 12.07 acres Land N/A N/A Improvements N/A N/A TOTAL N/A N/A Property Type: C5 Land value based on rates provided by the State. Commercial , ,.General(Grp 5) CHANGE OF TAX.BASIS - NET CHANGE Cumberland County Commissioners Barbara Cross COUNTY /MUNIC SCHOOL Jim Hertzler Land 0 0 Gary Eichelberger Improvements 0 0 TOTAL 0 0 Effects Future Billing Cycles Only cc: DR. JEMRY SMALL [notc a11LJ ORIGINAL IN THE COURT OF COMMON PLEAS, CUMBERLAND COUNTY, PENNSYLVANIA WEST SHORE SCHOOL DISTRICT, No. Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CIVIL ACTION - -LAW Appellee CERTIFICATE OF SERVICE I, Philip H. Spare, Esquire, do hereby certify that I have served a true and correct copy of the Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals filed in the above matter on the following persons by depositing a copy thereof via first -class postage service on May 10, 2013: Cumberland County Board of Assessment Appeals Cumberland County Assessment Office One Courthouse Square Carlisle, PA 17013 Respectfully submitted, By: Philip 11. Spare, Esquire Supreme Court I.D. No. 65200 Attorney for Appellant Stock and Leader 221 W. Philadelphia St., Ste. 600 York, Pennsylvania 17401 Tel: (717) 846 -9800 Fax: (717) 843-6134 0072052- A IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA WEST SHORE SCHOOL DISTRICT, : No. 13-2634 Appellant v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee PRAECIPE TO WITHDRAW WITH PREJUDICE TO THE PROTHONOTARY: Pursuant to and under Pa.R.C.P. 229, please mark the above -captioned case discontinued WITH PREJUDICE by Appellant. Date: /0 moi"$- 6t By: 0192803 - STOCK AND LEADER Philip H. Spare, Esquire Supreme Court I.D. No. 65200 221 West Philadelphia Street, Suite E600 York, PA 17401-2994 Telephone: (717) 846-9800 Facsimile: (717) 843-6134 Attorney for Appellant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA WEST SHORE SCHOOL DISTRICT, : No. 13-2634 Appellant v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee CERTIFICATE OF SERVICE AND NOW, this �?� day of October, 2014, I, Philip H. Spare, Esquire, of the law firm of Stock and Leader, attorneys for the Appellant, hereby certify that I served the within Praecipe to Withdraw With Prejudice this day by depositing the same in the United States mail, postage prepaid, in York, Pennsylvania, addressed to: John G. French, Esquire Cumberland County Board of Assessment Appeals Cumberland County Assessment Office One Courthouse Square Carlisle, PA 17013 STOCK AND LEADER By: 0192803 - Philip H. ' pare, Esquire Supreme Court I.D. No. 65200 Susquehanna Commerce Center East 221 W. Philadelphia Street; Suite E-600 York, PA 17401 Telephone: (717) 846-9800 Facsimile: (717) 843-6134