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HomeMy WebLinkAbout13-4888 Supreme Coult—:5fTennsylvania C leas For Prothonotary Use Only: ourt, -Commoi\�Ip "y Ci* et ,,,�I'CcWer She Docket No: CUMBERLAND r W County 13 - w9y J The information collected on this form is used solely for court administration purposes. This form does not supplement or replace the filing and service of pleadings or other papers as required bylaw or rules of court. Commencement of Action: [I Complaint 0 Writ of Summons El Petition S Transfer from Another Jurisdiction 0 Declaration of Taking E C Lead Plaintiffs Name: Lead Defendant's Name: KELLY A.STOERMER BOARD OF ASSESSMENTS,CUMBERLAND CNTY T Dollar Amount Requested: Owithin arbitration limits I Are money damages requested? 0 Yes 0 No (check one) []outside arbitration limits 0 N Is this a Class Action Suit? [3 Yes M No Is this an MDJAppeal? 0 Yes El No I I A Name of Plaintiff/Appellant's Attorney: FIONA K.FADNESS 0 Check here if you have no attorney(are a Self-Represented [Pro Se] 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 El Intentional El Buyer Plaintiff Administrative Agencies M Malicious Prosecution 0 Debt Collection:Credit Card nx Board of Assessment [3 Motor Vehicle Debt Collection:Other 0 Board of Elections 0 Nuisance Dept.of Transportation 0 Premises Liability Statutory Appeal:Other S 0 Product Liability(does not include n Employment Dispute:E mass tort) Discrimination Slander/Libel/Defamation 0 Employment Dispute:Other Zoning Board C Other: Other: T 1 0 Other: o MASS TORT [I Asbestos N [3 Tobacco O Toxic Tort-DES Toxic Tort-Implant REAL PROPERTY MISCELLANEOUS f1j Toxic Waste 13 Ejectment 0 Common Law/Statutory Arbitration B [3 Other: 0 Eminent Domain/Condemnation in Declaratory Judgment El Ground Rent 1711 Mandamus El Landlord/Tenant Dispute N Non-Domestic Relations El Mortgage Foreclosure:Residential Restraining Order PROFESSIONAL LIABLITY 0 Mortgage Foreclosure:Commercial 0 Quo Warranto El Dental El Partition 0 Replevin In. Legal n) Quiet Title 0 Other: [] Medical 0 Other: E] Other Professional: Updated 11112011 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Kelly A. and Joshua D. Stoermer, Petitioners Civil Action-Equity C Board of Assessment Appeal •' v. �', CD Board of Assessments,Appeals, No. 13 _ / � "`cl Review of Cumberland County, >C-') o=; Respondents C) �f Petition to Appeal Board of Assessments Decision AND NOW, comes Petitioners,Kelly A. and Joshua D. Stoermer, by and through their attorney,Fiona K. Fadness,Esq., and file the following Petition to Appeal Board of Assessments Decision,and in support thereof avers as follows: 1. Petitioners are Kelly A. and Joshua D. Stoermer, Wife and Husband, adult individuals, who currently reside at 2 East Harmon Drive, Carlisle, PA 17015. 2. Petitioners are the owners of property located at 2 East Harmon Drive,Carlisle,PA 17015,Cumberland County,also known on the county tax records as 2 E Harmon drive &Burnt House Road, Rockwell Farms, Lot 21,PB 63 PG 79,Unit/Lot ID L-0021, containing approximately 2.89 acres. 3. Petitioners timely appealed the real estate tax assessment of the above described property, which property was originally assessed at$399;000;consisting of an assessment of $127,300 for the land and$271,700 for improvements. 4. The Board of Assessments issued a Decision on July 19, 2013, granting a small reduction in the property assessment to $376,300; consisting of$127,300 for the land and$249,000 for the improvements. 5. Petitioners had a comparable sales appraisal completed, indicating that the appraised market value of the property was $296,000, substantially lower than the market value placed on the property by the Board of Assessments. (Copy of first five pages of appraisal Attached as Exhibit B) X43. 4 ,� 29ysS� 6. The Board of Assessments erroneously disregarded the Petitioners' appraisal and stated that it used comparable sales in determining the new assessment of$376,300. (Copy of Appeal Board Decision is attached as Exhibit A) 7. The Board of Assessments erroneously used comparable sales with property that had additional bedrooms.and bathrooms, custom built,as well as ranging in a distance of over seven(7)miles away from the property at issue,not within the guidelines of conducting a proper appraisal. 8. The Board of Assessments did not use properties that were comparable to the Petitioners' property with regard to improvements and-location. 9. Petitioners' appraisal provided to the Board of Assessments are within the guidelines of real estate appraisals. WHEREFORE, Petitioners request your Honorable Court to grant relief on the property assessment,finding the Petitioners' appraisal provided is fair and accurate and that the fair market value determined by the Board of Assessment is erroneous,thereby reassessing the above mentioned property at$296,000. Respectfully submitted, Date 8—1,5'-13 Fiona K. F4&eis Attorney ID 65283 212 Barnett Street New Bloomfield,PA 17068 (717)991-1382 ' IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA Kelly A. and Joshua D. Stoermer, Petitioners Civil Action- Equity Board of Assessment Appeal V. Board of Assessments,Appeals, No. Review of Cumberland County, Respondents VERIFICATION We verify that the statements made in the foregoing Emergency Petition to Appoint a Guardian are true and correct to the best of our knowledge, information and belief. This Verification is made only as to the factual averments contained herein, and not to legal conclusions. We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904,relating to unworn falsification to authorities. kELLY A. STOERMER A � SHUA D. STOERMER to Courthouse Square Room 107 George A. DeMartyn ti-lisle, PA 17013 Kristin Lehman 717) 240-6350 Lloyd W. Bucher John G. French, Solicitor )urs: 8:00am. to 4:30pm Bonnie M. Mahoney, Chief Assessor Parcel Identifier: 08-11-0290-096. 'TOERMERf KELLY A & JOSHUA D EAST HARMON DRIVE MAILING DATE: JULY 19, 2013 :ARLISLE PA 17015 APPEAL DEADLINE: AUGUST 18, BOARD OF ASSESSMENT APPEALS DECISION NOTICE - THIS IS NOT A TAX BILL rLs is a notice of` a- chanqu-t-o the-assess-ed valuati-on 'or-status of tild:s property. .1ASON FOR CHANGE: 04 - APPEAL BOARD DECISION (REVISED ASSESSMENT) to Board of Assessment Appeals has issued this decision regarding your tax assessment )peal. You may appeal this decision to the Court of Common Pleas by filing the )propriate paperwork with the Prothonotary's office in accordance with local rules of Yu FUTURE TAX BILLING BASIS EFFECTIVE: 01/01/2014 for County/Ml 07/01/2014 for School OLD NEW :SSMENT 399, 000 376f300 STATUS Taxable Taxable PROPERTY DESCRIPTION STATUS .stead Approved Munic. : 08 - DICKINSON TOWNSHIP School: 3 - CARLISLE AREA SD MARKET-BASED ASSESSMENT Control Number: 08000739 Password for free Web Access: CUEUZI OLD NEW (my Property at courthouseOnline.com/pa-cu-ao) 127, 300 127,300 ovements 271, 700 249, 000 L 399,000 376,300 Property Location: of Market Value at 2010 Base Year Rates. 2 E HARMON DRIVE & BURNT HOUSE ROAD ROCKWELL FARMS CLEAN AND GREEN (C&G) ASSESSMENT LOT 21 PB 63 PG 79 Unit/Lot ID: L-0021 OLD NEW Land Size: 2.89 acres N/A N/A ovements N/A N/A L N/A N/A Property Type: R Residential (Under 10 Acres) value based on rates provided by the State. CHANGE OF TAX BASIS - NET CHANGE Cumberland County Commissioners Barbara Cross COUNTY/MUNIC SCHOOL Jim Hertzler 0 0 Gary Eichelberger ovements -22, 700 -22, 700 C, -22, 700 -22, 700 its Future Billing Cycles Only Pagel of 2 S °"`Kel Stoermet Fefdo.lost 544 1 0 ilddidf:s-:2-,I4armon Dr CMM Cumbertand Sfafe PA L Code 17015 •:•w�..R[3$'Ct4zers NA " t' SYIANO REPORT IDENTIFICATION ZldsAppfatsaiRfgimttsglleottlrefdlowltfDlypes: 0 Sett Contained (A WIttlen report prepared order Standards Bute 2-2(a).pursuant tothe Scope of Wok as disclosed elsewhere in this report) ®suormry (Awdtten report prepared under Standards Ride 2-2(b),putsuant to Ole Sete of Work,as clsdosed elsevArere Fnthts report) ❑ReStrteted Use (A xmfaen report prepared under Standards Ride 2-2(c) .pursuant to the Scope of Work,as disclosed elsewhere In this report, reshtaed to the stated Intended use bythe WOW client or ante ded user.) Comments on Standards Rule 2-3 I certify that,to the best of my lawwladge and beef: —The statenerds of fact calcined in Ohs report are tnte and correct. —The Mutt analyses,oDxdors,and conclusions are timfted any by the repaid assurlptions and 6mfttrg moms and ant my itmo t,Irtyastiel,and ottiesed pratessarol arallses,ophilm,and concusbns. —Unless tdtdnwkm mated t have w present Or WOMM tntnM In ftre faoportythat Is the siksjecl of this tepart and no persorai Warest MM aspect to the parties invdved. —Ulm M awiso hdieafed,I have W mred no services,as an appraiser or In any odor capactry,regarding the property that is the subled of this report within the throe-year ww imrredaa4y preceding acceparxx of its assigrstand. —1 have no bias with respect to the properly that Is the Suhjecl of this report or the parties Involved with this as9ITMt —My ergap-M In fits assorrent was not confinwrl won dewloping or mwfmg pradat"fired n sft —My comporsadon for cemptft this assigmcent is not conthVent upon the devdo nm or mpontng of a prortot ridned value or drecdon in value that tavors the cause of de Bert,the WnM ON ocvaMfe ophuon,the aft.non at a sfipulded resift.or the oceorrm of a subsMent erod directly related to the hdarded use of this appraisal —My asaitses,opinions,and conclusions were devdoped,and this report has hoer prepared,in cordon"wigs the Uniform Standards of ftes0m]Apprafsaf Ratlioe list vrere in effect at the fine this repcfrt was pnared. —influss oD mft Indicated,t have trade a pmvi Inspection of the proper yttat is the subject of tits report. —Unless otherwise indicated,no one provided significant real property appraisal assistance to the Wson(s)signing this cearTrcation(K there are ecceptio s,the nano of each lndWkWl proof fing sigrifluard real property appraisal assistance Is stated elsewhere Inthis report). Reasonable Exposure Time Nay Opinion of Reasonable Exposure Time for the subject property at the market value stated In this report is: 3-s Monft Comments on Appraisal and Report Identification Note any USPAP-related issues requiring disclosure and any state mandated requirements: APPRAISER: SUPERVISORY APPRAISER(only H required): Sigratum t" 0 :`�j��=kj Sr9ffahae: Name N elute D� tame: Designation: Centhfied Residential Appraiser Designation: Date Sighed: 0412412013 O&Signed: State Ceatifrcadon#: RL139677 State certification#: or$to Ucrrrse# a State license# State: PA State: Uphaft Date of Certification or Lkerm 06/30/2013 BOration Date of Carff atfon at lkarse: Sapmrimty Appraiser Inspection d Subject ProPertt. Effacthve late of Appralsat 04/23/2013 0 I Not 0 6dedor-my trom street 0 hdedor and t;)derfor Flynn IDf 2E—VnTOTAV appraisal software by a la mode.Itz.—144 ALAMOM ec http://mail.aol.com/37966-211/aoi-6/en-ushnail/get attachment.aspx?uid=29539761&folde... 8/16/2013 fa r1 a0 k1 I T 1 ciiith fkcilrlsylValtiu �rl f' C'omman v I + } Uepur dliwit pfSrutE' Bureau of Profossitimil :tnd Occuji4donal Affairs i I't) 6i9 a11 �llarrisburg P'c1 1ZS_26A9 F f s {» CerllMvtc`i'�,pe. a C:ertifirwte Stalu.s Certified Residential Appraiser 1-1i 1, j('"'" ''* ' �'�"` 1 Active + " _ `` ` +;,'� .F r;+9ka " Y'��t 5,.%'�. .w�r�l�. ,�i'( `al�i 1 t l,j-,r,�•� '�i� f I / -°• lulifui t"crtiticntic,n`UutN } 07/2212008 NICE a STINfs �CcriificatK + .4096 MOLLY PITCHER HIGHWAY Number !t ippenxbui'p PA 17257 = ", RL139677� 6=xpirution Dafe " ;,- `�, x-=•r�`.,. ;�.' `,� {.,• • .` .,a f'. ;'�+ 't` ��s' ~'�'�'• ,08130/201 .,• - � .. . ' iy +' f�F + ,� s•�F 1 s uM' ��. t �6'� \� l: .•• w•.` ,, p" � I ', ('}s. r 3i.,;�e i2 ��1, F', •- .' V"Ak'. 'S• :ari ..;:� �' 1 ' T i :I .. rat 57: ,//1°,7!+nrlrrn irv:•+ill*Not...,,+.•tmljNfU:vww,araF 51130: Page 1 of 2 The purpose of this summary appraisal report is to provide the lender/cUeM with an accurate,and aftuately supported,o hrion of the market value of the sub"tx t prop Properlyfluldress 2 E Harmon Or City Carlisle State PA Zip Code 1T01'5 BOROwer Kelly Stoermer Owner Of Public Record Kelly Stoermer County Cumberland LeplDescription Deed Book Vol 257 Page 3966 Assessor's Parcel# 08-11-0290-096 Tax Year 2013 R.E.Taxes S 5,741 Neighborhood Name Rockwall Farms Map Reference 0 8-11-0290-096 Census Tract 0127.01 Occupard M Owner Tenant Vacant - Special Assessments S 0, LIPUD HOA S 0 El Per Yez C1 Per mon Property Rights Appraised R Fee Si Leasehold Omer describe Asst meld T Purchase Transaction 0 Refinance Transaction Omer describe Lender/Clem RBS Citizens N.A. Address 480 Jefferson Boulevard RJE 310 Warwick RI 02866 Is the sub' O property cunwily offered for sate or has it been offer for sale in the twelve rnordhspjKr to ft effective date of this appralsal? Yes No Repon data sources used offering pricels),and date(s). MLS ' I 0 did 0 did not analyze the contract for safe for the subject purchase transaction.Explain the results of the analysis of the contract for sale or why the analysis was not perlonned. Contract Price$ Date of Contract Is the seller the owner of ubic raved? OYes ONO Data Sotmce s Is there any financial assistance(loan charges,sale concessions,gift or dawnpaynrerd assistance,etc.)to be paid by any party on behalf of the borrower! 0 Yes FIN 11 Yes the total dollar amount and describe the items to be paid. Note:Race and the racial composition of the neigh bo ood are not a raisat factors.. :;'N hbodood{2uaracteristics # ?'• 5•r,. ;t s.6 ;;,0tre-Udl#80ttsi Tfland5 fV4"4• =y Oile-Unit ft sing z x-Pmsiv and Use°ls Location Urban Suburban 0 Rural Pro q Values Mms Stable Declirfing PRICE AGE One-Unit 70 Buil-Uo 0 Over 75% 25-75% Q Under 25% Demand/Su Shorts in Balance Over Supply S 000 1 (yrs) 2-4 IN Grovrth Rapid Stable Slow Maftfing Time Under 3 nos M 3.6 ems Dear 6 rrt0s 175 Low 0 Mutti-fatrt Neighborhood Boundaries Bounded by Old York Rd to the north Pine Rd to the south Ho Pike to the 450 High 1 0 Comnerclal east and North Dickinson School Rd to the west -250 Pted. 15 Other 30 Neighborhood Description The subject is located wrltti �n an develp ement locally krwm as Rockwell Farms. The ne" hbofiood is comprised si le family detached dwellings. Subject is wfthin a short drMnq commute to shopping and employment in the Carlisle area. The immediate area is approAnnatety 75°16 built up with the remain( 25%6 in vacant unimproved land_ Market Conditions(iticluding support for the above conclusions Market conditions within the area are slow with an increased inventory of homes available within the marketplace. Overall marketing time Is 3.6 months with it being common for sellers to assist buyers with closinq costs. There are several financing options available at favorable interest rates. Dirensiors Irregular Area 2.89 ac Shape Nearly Recta far View N;Res- Specific Zoning Classification LDR zoning Description Low Dens Residential Zoning Cornplara I Legal Nonconforri Grardfattrmred Use No bring Lj Illegal describe Is the highest and best use of subK1 property as improved or as proposed per plans and ecifications the proerg use? I@ Yes No 0 No,describe (IhTities . Pudic Other(descrloe) Public Other(desenbe) Off-sile myrovernents-Type Public Private ElecUi Water Q 0 Well StrM Asphalt 19 1 11 Gas El M Pro ane Sanitary Sewer LJ M Septic Alley None D El FEMA Special Flood Hazard Area El Yes N No FEMA flood Zone X FEMA Ma # 42041 CO236E FEMA Ift Date 03/16/2009 Are the uftlities and off-site Im rovemeras typical for the mtarW area? Yes No ff No.describe Are theca any adverse site conditions or mdernal factors easements encroachments,environmental conditions,lard uses,etc.)? Yes 0 No B Yes,describe The subject contains a well and septic,wells and se tics are considered common within the subjects market area and do not adversetV effect marketabl . No public water or sewer are presently available. ::General . ^•3z,FoundaUon r.«;,W:- tx#mrior inatot9atslcordiUon.iifteiior::� matmriais/coidittit Units Ore One with Access Unit Concrete Slab Crawl S ce Foundation Walls ConcretemA Flonts Hw/C CrmNn/A #of Stoles 2 Full Basement Pavlof Basement Exterior Wails Brick/A Walls D rVA f e Doi. At S De1JEnd Urdt Basmtent Area 1,300 fG Roof Surface Asphalt Sh' e!A TdrtVFirish Wood/A Usti set El UnderConst Basernem Rnsh O %Gifts 8 DOWMWUIS AlurnptNq Bath Flow Germ/Ay. Des( Gpipniai Outside /Exit S Pu Window Type DoubleH /A Berm Wainscot Fi Is/A Year Built 1996 Evidence of tntestation Storm SaslNrscrrlatted Yes/Yes1A Car Siena a Norte Effmttve A rs 10 Dampness SeMmielt Screens Yes/A Drfvewa #Of Cars 4 Attic None Heat( FWA tiWBB Radian Amenities Woodstove s #0 DriYmYra Surface Concrete Dr Stair Stairs Other Geother Fuel Elec F laces # 1 Fence None Garage #of Cars 3 El ROOr Scuttle GOOF Central Air Condition' PaD%Gmk Rear Porch Front Ca #of Cars 0 Firdshed Heated Individual Oft Pooh Nona Otiter 40x60 em Aft Del Built iances Q Refrigerator 0 RangerNen 0 Dishwasher 0 Disposal C1 Microwave 0 Washerfikyer 0 Diner describe " Rrdsted area above flrade contains: 8 Rooms 4 Bedroom 2.1 Bath(s) 2,641 Square Feet of Gross Living Area Above Grade Additional features(special energy efficierd Trams etc.. The sub"ect contains four bedroom nd two and a half baths the basement is unfinished geothermal heat pump,three car attached opracle,rear concrete patio,and a 40x60 pole bam. Describe the condition of Ohm ETFA(Including needed repairs.deterioration,renovations rerreder etc._ C3•No updates In the prior 15 m-The overall condition of the subject property is considered average, No adverse conditions noted. Ai utilities were on and operational at the time of Ins ectiot Are therm any fcal deficiencies or adverse conditions that affect the livability,soundness,or structural integrity of the propW. F1 Yes 14 No It Yes,describe Does the property generally conform to the 'hborhoW tionat u6 m,Condition,Use constriction etc.? OYes ONo ff No describe http://mail.aol.com/37966-211/aol-6/en-us/mail/get-attachmentaspx?uid 29539761&folde... 8/16/2013 Page 1 of 2 uttnumll Inewueuuat n Niataat nc utt FDe#10815441 There are 3 comparable properties-currently offered for sale In the subject neighborhood ranging in price from S 259,900 to S 329,900 There are 7 comparable Saks in the subject neighborhood within the past twelve raWrffl in sale price from S 257.900 to S 310.000 FEATURE nordhs SUBJECT 1 COMPARABLE SALE#1 COMPARABLE SALE#2 COMPARABLE SALE#3 Address 2 E Harmon Or ' 220 Westgate Or 22 E Oakwood Or 6 Seneca Cir FYI Carlisle PA 17015 Mount Holly Sri s PA 17065 Carlisle.PA 17015 Carlisle PA 17015 ProArnity to Subject 1 11.43 miles SE 1.65'mifes N 1.33 miles SW Sale Price S y': +:` S 269,000 IS 279900 !Is 310,00( Sale Price0oss tfv.Area S s.ft.S 119.34 5 .R"` = '' S 85.39 5 JL sk,° _ S 102.65 5 .ft Data Sources `MLSl#10226579"DOM 107 MLS#10232395:DOM 5 MLS#10227061•DOM 185 Verificalim Sources Courthouse Courthouse Courthouse VALUE ADJUSTMENTS DESCRPTION l DESCRIPTION +(-)S Ad"sbrem DESCRIPTION +(-)S Adjustment DESCRIPTION I +• S Ad" Sales or financing ArmLth Armt th ArmUh Concessions V ;0 VA:O Cony,O Date of SaWl'ime s12112:01/12 s 3/13 1/13 s04/13•c02/13 Location jN•Res: N•Res• N•Res; N•Res Leasehold/a Simple I Fee Simple I Fee Simple Fee Simple Fee Simple Site 12.89 ac ]19.602 sf +12,000 1.66 ac +6.000 1.33 ac +8.00( Yew I N•Res N•Res: N•Res• N•Res• Desi Colonial IC000nfal Colonial Colonial Quallity of Construction 102 102 03 + 500 03 +2 501 Actual Age 117 12 -3.00 29 +Z500 13 Condition 1C3 C2 0 C3 C3 Above Grade Total I&Irms.j Baths 1 Total 18dr=.l Baths I Total lftml Baths Trial lifts. Batlu Room Cant 81 4 2.1 8 4 111 8 1 a 13.1 -3,000 9 4 2.1 t Grass LM Area 2 641 sQ.tLI Z254 SqJI. +7.740 3,278 S.ft. -12,74 3,020 5 .ft. -7.58 Basement&Finished 1300sfOsfwu 1127sfDsfwu 0 1639sfOstwu 0 1500sf900sfwu Rooms Bellow Grade I 1 rrl brl.0ba0o -10,0 Functional Utility Average Averse Averse Averacie Heati ICooS Ftm/C.Air iGha/C.Afr 0 Fha/C.Afr Fha/C.Air Enew Efficient Rom Insul Wind I Insul Wind Insul Wind Insul Wind GaracrelCamort 3 Car Gar 2 Car Gar +3.500 2 Car Gar +3,500 2 Car Gar +3,50( Porth/PatioNeck Porch/Patfo Porch/Patio Porch/Patio Porch/Patio • IQtdien Modem Kitchen Modem Kitchen Modem Kitchen Custom Kitchen -500( Rreoce 1FI 1FI 1FI 1F1 Ole 140x60 Barn None +7,00 None 1 +7.000 None +7,00( Net Adjustment(Total) + El- S 27 240 + - S 5,760 + S -1.58 Adjusted Sale Price Net Adj. 10.1% Net Adj. 21`e Net Adj. 0.5% df C nobles I. Gross Ad 124%S 296,2401G-----.- 13 3%S 285,660 Gross Ad'. 14.1%S 308,42( i did did not research the sale or transfer history of the subject pro j@q and comparable sales_If not,explain research Eldid 0 did not reveal any rior sales or transfers of the subject ro for the three years priorto the effective date of this appraisal. Data Sources Courthouse My research LJ did 0 did not reveal My prior sales or transfers of the comparable safes for the year prior to the date of sale of the comparable sate. Data Solaces Courthouse Repon the results of the research and analysis of the prior sale or transfer ory of the subject pproopperoty and c arable sales(report additional p or sales on page 3). ITEM SUBJECT COMPARABLE SALE#1 1 COMPARABLE SALE#2 COMPARABLE SALE#3 Date of Print SaWTransfer Price of Prior SalelTrarsfer Data Sources Courthouse Icourthouse Courthouse Courthouse Effective Date of Data Sources 04/23/2013 04/23/2013 04/23/2013 04/23/2013 Analysis of prior sale or transfer Nstoiy at the sub ect property and comparable sales The subject property has not transferred within the previous 36 months nor have the comparable sales transferred previously within the past 12 months. Summary of Safes Comparison Approach Ail three sales are similar and would appeal to the same market as-the subject property. All three exceed one mile from the subject however due to limited market activity it was recessa toe and the search parameters to locate sales similar to that of the subject. The appraiser searched the market for a sale to bracket the subjects site size arage count and is outbuilding however no sales exist considered com arable within the revious 12 months. Lump sum adjustments for the outbuliclinq and additional bay was derived ubli?jnq Marshall &Swfft cost calculations then modified for local conditions. This does not adversely effect the marketability of the subject property. These sales aE well as other sales and Current market offeri s have been researched. The above sales represent the best most recent sales available known to the appraiser at this time. Indicated Value by Sales Comparison Approach$ 296,000 Indicated Value b.Sales Companson Approach S 296,000 Cost Approach(•d develo S 295 547 Income Approach(i developed)S Emphasis was placed on the Sales Comparison Approach to value which best reflects buyers within the marketplace.Income approach was not • utilized due too lack of comparable sales which have sold necessary to establish a GRM. Cost approach tends to support the sales comparison approach to value. This appraisal is made®'as is", ❑ subject to completion per plans and specifications on the basis of a"helical condition that the improvements have been completed, ❑subject to the folbwing repairs or aieiatiors on the basis of a hypothetical condition that the repairs or afteratione have been completed,or❑subject to the • following required Inspection lased on the odraotilinary assumption that the condition or deficiency does not require alteration or repair Based on a complete visual inspection of the interior and exterior areas of the subject propertv defined scope of work statement of assumptions and limiting conditions,and appraiser's certification,my(our)opinion of the market value,as defined,of ithe real property that is the subject of this report is Ad Info S 296,000 aS of 04/23/2013 which is the date of inspection and the effective data of this appraisal. http://mail.aol.com/37966-211/aol-6/en-us/mail/get-attachment.aspx?uid=29539761&folde... 8/16/2013 Pagel of 3 The Scope of Work Is the type and extent of research and analyses Performed In anappraisal assignment that Is re ulred to produce credible ass nment resuft jilven the nature of the appraisal problem,the specific requirements of the intended uses and the Intended use of the appraisal report.Reliance upon this report,regardless of how acquired, any a or for any use other than those s ectfied in this report by the Aporalser,is prohibited.The Opinion of Value that is the conclusion of thts report Is credible only within the context of the Scooe of Work Effective Rate the Date of Rea the Intended Uses the Intended Use the stated Assumptions and Lim Iting Corxiftrts an Hypothetica I Conditions and/or Extraordinary Assumptions,and the Type of Value as defined herein.The aporaiser,appraisal firm and related garties assume no obligation,Ilabift,or accountablift and wM not be responsible for any unauthorized use of this report or its conclusions. The Intended Users of this appraisal report is the Lender/Ciient.The intended Use is to evaluate the property that is the subject of this appraisal for a mortgage finance transaction sub ect to the stated Scope of Work purpose f the appraisal,reporting rectutrementsof this appraisal report form and Definition of Market Value. The definition of market value employed for this assignment includes a component of exposure time.Exposure there is the estimated length of time that the property interest being appraised would have been offered on the market prior to the hypothetical consummatior of a sale at market value on the effective date of the appraisal.Based on statistical anahMis and the examination of relevant sales • histo of com arable properties,the reasonable exposure time for the subject property type and value range is 13-6 months. "I have not performed any services as anappraiser or In any other capacity,on the subject property within the three ygar period immediate raced' the acceptance of this assignment." The final value estimate for the sub ect property does not represent the predominant value for residential properties in this market area as shown on page 1 of the report The subject property Is within the stated price range for homes in this area;and tie fact that the subject grope-ft-does not represent the predominant value has no adverse effect on the sub a#'s value or marketability, The sub eat property Is located approximately 20 miles from my office. This assficinment requires neonraDhic compentency as part of the scope of work. I have spent sufficient time In the sub ends market and understand the nuances of the local market and the supply and demand factors relating to the s ectfic Property type and location Involved. Such understanding will not be Imparted solely from a consideration of s ectfic data such as demographics,costs sales and rentals. The necessary understanding of the local market conditions provides the brIdge between a sate and a comparable sales or a rental and a comparable rental. COST APPROACH TO VALUE not ulred l:tnnfe Mae. i Provide adequate infomkabon for the lender/cier:to repkate Ole below cost figures and catcubrrons. Sww for the ion at site value su of c able land sates or other malteds for estimatin site varue The appraiser searched rand sales within the sub•ects market area to arrive at an indicated site value. ESTIMATED El REPRODUCTION OR 0 REPLACEMENT COST NEW OPIMON OF SiTE VALUE =S 70.00 Source of Cost data Marshall&Swift DWEWNG 2,641 :ft S 78.26_.,_.- =S 20666°. OuM ralino from cost service Avg Effective date of cost data 4/2013 Ssmt 1,300 Scift.@ S 22.65-- =S 23 Oaf Commends on Cost Appmach(gross Wng area cakurafkarls,ci recialion,etc. =S Cost er s uare foot was derived from Marshall and Sw1tt Cost handbook GarattelCaMort 836 S.R S 19J$ =S 16.53 and modified for local conditions. Tonal Estimate of Cost-New _ =b 252,66f Less Physical INnMonal Etderiat Depreciation 42119 =S 4211 reCiated Cost Of IMMMOVIS =S 21054 i 'As-is'Value of Sfte Improvenva =S 15,OD EstiWed Remaining Economic Ufa D and VA o 50 Years INDICATED VALUE BY COST APPROACH =S 295,547 TNWMEAMDACHTO VALUE(not utmd by Fan*Mae) Estimated M Marker Rent S X Gross Rent Muni lier =S indicated Value by Income Approact Suarery of income Approach fin*d'mg su rt for nark mad and GFW The income approach was considered however the appraiser did not utilize this approach as there was a tack of data necessary to develope a reliable GRM. PROJECT INFORMATION FOR PUtis(if a roabk) Is me de rlbtelder in control of the Homeowners'Association A? Dyes EINO Unit e s Detac W AttaCited Provide ft toflo*Mng information for DUDS ONLY#f the develo Pomlder is in cordroi of Ore HOA aM the sub' t property Is an attached d"Iti g unit Legal Name of Project Total m ri ber of phases Total mrmber of WAS Total rturrtberof units soil Total ramW of unls ferted Total number of Units for sale Dab source(s) Was the proLect created by the conversion of alistim build s into a PUD? Yes No if Yes,date of conversion. Does the pM coMin any units? Yes No Data Source Are the cddts.Comm eieients,and recreation ladiities complete? Yes No O No.descrbe the status of coomorL Are ft common elemerds leased to or by the Homwwnes'Association? El Yes 0 No R Yes describe the rettat terms and options, Describe wmwtt dements aM recreational facilities. I http://mail.aol.com/37966-21.1/aol-6/en-us/mail/get attachment.aspx?Uid=29539761&folde... 8/16/2013 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Kelly A. and Joshua D. Stoermer, Petitioners Civil Action- Equity Board of Assessment Appeal V. Board of Assessments,Appeals, No. 13- //o Review of Cumberland County, Respondents ORDER OF COURT /f AND NOW, This o � day of A J' , 2013 upon consideration of the within Petition To Appeal Board of Assessment Decision, a hearing is set for the 4- day of 2013, in Courtroom# , of the Cumberland County Courthouse located in Carlisle, Pennsylvania at 1.30 o'clock m. BY THE COURT: Judge =A Z;:U c"3 r- car" V- co r 1 Cc 041-y �. CL"b 60 klla�Lafl ArewmVt4, t'� KELLY A. AND • IN THE COURT OF COMMON PLEAS OF JOSHUA D. STOERMER, • CUMBERLAND COUNTY, PENNSYLVANIA PETITIONERS V. • BOARD OF ASSESSMENT APPEALS, : REVIEW OF CUMBERLAND COUNTY, • RESPONDENT • 13-4888 CIVIL TERM ORDER OF COURT AND NOW, this 7 day of October, 2013, upon agreement of counsel, the hearing currently scheduled for November 4, 2013, is cancelled. The hearing is rescheduled to commence at 1:30 p.m., Monday, January 6, 2014, in Courtroom Number 1, Cumberland County Courthouse, Carlisle, Pennsylvania. By the Court, Aeffl fit& Albert . Masland, J. /iona K. Fadness, Esquire 212 Barnett Street New Bloomfield, PA 17068 /John G. French, Esquire r , 1304 Oak Lane F New Cumberland, PA 17070 sal .-I KELLY A. AND : IN THE COURT OF COMMON PLEAS OF JOSHUA D. STOERMER, CUMBERLAND COUNTY, PENNSYLVANIA PETITIONERS V. BOARD OF ASSESSMENT APPEALS, REVIEW OF CUMBERLAND COUNTY, : RESPONDENT 13-4888 CIVIL TERM ORDER OF COURT AND NOW, this °3 0"4 day of January, 2014, upon agreement of counsel, the hearing currently scheduled January 6, 2014 is continued generally. The hearing may be rescheduled at the request of any party. By the Court, Albert H. Masland, J. Fiona K. Fadness, Esquire 212 Barnett Street New Bloomfield, PA 17068 John G. French, Esquire 1304 Oak Lane New Cumberland, PA 17070 sal > srr _.�.. E_ 7.0ti MAR 21 PM 2: 40 CUMBERLAND COUSIA tpENNSY UAW KELLY A. AND JOSHUA D. STOERMER, : IN THE COURT OF COMMON PLEAS PETITIONERS : CUMBERLAND COUNTY, PENNSYLVANIA vs. BOARD OF ASSESSMENT APPEALS : 13-4888 CIVIL TERM REVIEW OF CUMBERLAND COUNTY, RESPONDENT PETITION TO RESCHEDULE A HEARING AND NOW, comes the Petitioners, Kelly A. and Joshua D. Stoermer, by and through their attorney, Fiona K. Fadness, Esq., and respectfully request the above captioned case be rescheduled for a hearing and in support thereof states the following: 1. Upon agreement of counsel, the hearing that had been scheduled for January 6, 2014 was continued. 2. Petitioners and Respondents have been unable to agree upon the real estate fair market value of the Petitioners' residence. WHEREFORE, the Petitioners, Kelly A. and Joshua D. Stoermer, respectfully request this Honorable Court to schedule a hearing on said mater. Dated: March 27, 2013 BY: Respectfully submitted, FIONA K. FAD SS Attorney I.D. No. 65283 212 Barnett Street New Bloomfield, PA 17068 (717) 991-1382 (717) 473-7114 (fax) KELLY A. AND JOSHUA D. STOERMER, : IN THE COURT OF COMMON PLEAS OF PETITIONERS : CUMBERLAND COUNTY, PENNSYLVANIA V. BOARD OF ASSESSMENT APPEALS REVIEW OF CUMBERLAND COUNTY, RESPONDENT AND NOW, this : 13-4888 CIVIL TERM otORDER OF COURT day of April, 2014, upon consideration of Petitioners' Petition to Reschedule a Hearing, unopposed by counsel for Respondent, a hearing shall commence at 8:30 a.m., Wednesday, May 28, 2014, in Courtroom Number 1, Cumberland County Courthouse, Carlisle, Pennsylvania. ,Xiona K. Fadness, Esquire For Petitioners French, Esquire For Respondent :sal TYLL /11 By the Court, Albert H. Masland, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA KELLY A. and JOSHUA D. STOERMER, : CIVIL ACTION - LAW Petitioners vs. CUMBERLAND COUNTY BOARD of : NO. 13-4888 CIVIL TERM ASSESSMENT APPEALS, : REAL ESTATE TAX Respondents : ASSESSMENT APPEAL Parcel No. 08-11-0290-096 STIPULATION AND JOINT/MOTION FOR AGREED ORDER AND NOW, this 012' day of IV o I/e vL, d , 2014, it is hereby Agreed and Stipulated by and between Petitioners, Kelly A. and Joshua D. Stoermer, by their attorney, Fiona K. Fadness, Esquire, and the Cumberland County Board of Assessment Appeals by John G. French, Esquire as follows: 1. The Subject Property, having the street address of 2 East Harmon Drive, Carlisle, is located in Dickinson Township, Cumberland County, Pennsylvania and identified as Tax Parcel No. 08-11-0290-096, is a residential property, owned and occupied by Petitioners Kelly A. and Joshua D. Stoermer, which consists of a 2.89 acres upon which is situated a single-family, two- story, brick house (2751 sq. ft.) along with a 40x60 sq. ft. metal pole building. 2. This assessment appeal relates to market value of the Subject Property as of January 1, 2014 for County and Municipal taxes and July 1, 2014 for School taxes. Since the filling of the appeal, the parties have settled the case. 3. The parties stipulate that commencing on January 1, 2014 for the municipal taxing districts and commencing on July 1, 2014 for the school taxing district, the fair market value of the property shall be $329,900. 4. The parties further stipulate that the fair market value of the property as of the date of the original appeal to the Board of Assessment Appeals and for all subsequent years is $329,900. 5. The parties further stipulate that the Common Level Ratio published in the summer of 2013 applicable to year 2014 taxes, for Cumberland County, is 103.1%. Applying the said Common Level Ratio to the stipulated fair market value results in an assessment for taxes first billed in year 2014 of $340,100. The assessment of $340,100 shall continue in this amount for future years, until changed as provided by law. 6. The stipulated assessments shall be implemented beginning with the year 2014 county and municipal taxes and with the 2014-2015 school taxes and shall continue thereafter unless and until changed as provided by law. 7. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to timely refund any refunds due. 8. Each party to this appeal shall bear its own costs. 2 9. The Court is requested to enter the proposed Order attached hereto. 10. This Settlement Agreement may be executed in counterparts, each of which shall be an original and all of which when taken together shall constitute a single agreement with the same effect as if the signatures thereto were upon the same instrument. It is agreed that a photocopy or FAX copy of a signature may serve as an original signature. 11. The undersigned Attorneys have specific authorization to enter into this settlement Stipulation by her/his client(s). Respectfully submitted, By: Jo G. French, Esquire Courthouse Square Carlisle, PA 17013 Solicitor for Cumberland County Board of Assessment Appeals By: Fiona K. Fadness, squire 1817 Basin. Hill Blvd. Carlisle, PA 17013 Attorney for Petitioners 3 John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1 Courthouse Square Carlisle, Pennsylvania 17013 Supreme Court I.D. No. 90788 Tel: 717-759-5297 KELLY A. and JOSHUA D. STOERMER, CIVIL ACTION - LAW Petitioners vs. CUMBERLAND COUNTY BOARD of : NO. 13-4888 CIVIL TERM ASSESSMENT APPEALS, : REAL ESTATE TAX Respondents : ASSESSMENT APPEAL Parcel No. 08-11-0290-096 CERTIFICATE OF SERVICE I hereby certify that on November 6, 2014, a true and correct copy of the foregoing Stipulation and Joint Motion for Agreed Order was served by means of United States Mail, postage prepaid, to the attorneys/parties of record as follows: Fiona K. Fadness, Esquire Cipriani & Werner, PC 1817 Basin Hill Blvd. Carlisle, PA 17013 Attorney for Petitioners Dated: November 6, 2014 Respectfully submitted, By�� John French, Esquire P;LEO-OFFICE HE PRO T HONG T` R 2 I4 NOV 12 Pi 2: _06 CUMBERLAND COUNTY PENNSYLVANIA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA KELLY A. and JOSHUA D. STOERMER, CIVIL ACTION - LAW Petitioners vs. CUMBERLAND COUNTY BOARD OF . NO. 13-4888 CIVIL TERM ASSESSMENT APPEALS, REAL ESTATE TAX Respondents ASSESSMENT APPEAL Parcel No. 08-11-0290-096 / ORDER AND NOW, this / o2 day of 746e1-- , 2014, upon Stipulation and Joint Motion for Agreed Order it is Decreed and Stipulated that the fair market value of the property which is the subject of this appeal as of the date of the original Petition to the Cumberland County Board of Assessment Appeals, to wit: May 7, 2013, and subsequent years, is $329,900. The first tax year applicable to this appeal is year 2014. The Common Level Ratio published in the summer of 2013 of 103.1% is applicable to tax years beginning January 1, 2014. For 2014 County and municipal real estate taxes and 2014/15 school real estate taxes, the assessment shall be fixed at $340,100. The assessment of $340,100 shall continue in that amount for future years, until changed as provided by law. The Cumberland County Assessment Office shall allocate the said assessment between land and improvements, in accordance with the law and procedures of the Cumberland County Assessment Office, and shall instruct the taxing bodies to make any appropriate refunds. Any such refunds shall be paid by the taxing districts to the taxpayer within 90 days of the date of this Order. The said Stipulation and Joint Motion for Agreed Order is incorporated herein. By the Court, Distribution List: a K. Fadness, Esquire, 1817 Basin Hill Blvd., Carlisle, PA 17013 ✓John G. French, Esquire, 1 Courthouse Square, Carlisle, PA 17013 LnP i Qs". /1 5 , J.