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Home My WebLink About13-5825 Supreme Co i ennsylvania COUr : CoM 010 pleas For Prothonotary Use Only: Cit„ it `. � Docket No: 1,I Caw eland County 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. C(,mmencement of Action: S Complaint 0 Writ of Summons Petition Transfer from Another Jurisdiction Declaration of Taking E C Lead Plaintiffs Name: Lead Defendant's Name: T Willow Group, LLC Cumberland County Board of Assessment Appeals I Dollar Amount Requested: Owithin arbitration limits Are money damages requested? 0 Yes J No (check one) Ooutside arbitration limits O N Is this a Class Action Suit? 0 Yes FX7 No Is this an MDJAppeal? 0 Yes No A Name of Plaintiff/Appellant's Attorney: Jason E. Kelso, 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 ril Intentional r1i Buyer Plaintiff Administrative Agencies 13 Malicious Prosecution ® Debt Collection:Credit Card CR Board of Assessment [3 Motor Vehicle 0 Debt Collection:Other ® Board of Elections 13 Nuisance ® Dept.of Transportation Premises Liability J Statutory Appeal:Other S ® Product Liability(does not include 0 Employment Dispute: mass tort) E Discrimination Slander/Libel/Defamation C Other: ® Employment Dispute:Other ® Zoning Board T, Other: I [J Other: O MASS TORT 1 Asbestos N 0 Tobacco ® Toxic Tort-DES Toxic Tort-Implant REAL PROPERTY MISCELLANEOUS Toxic Waste 0 Ejectment Q Common Law/Statutory Arbitration B ® Other: El Eminent Domain/Condemnation 13 Declaratory Judgment 13 Ground Rent Mandamus 0 Landlord/Tenant Dispute ®Non-Domestic Relations F3 Mortgage Foreclosure:Residential Restraining Order PROFESSIONAL LIABLITY Mortgage Foreclosure:Commercial 13 Quo Warranto J Dental 12 Partition 1J Replevin Legal r-il Quiet Title ®Other: 0 Medical ® Other: Other Professional: Updated 1/1/2011 Jason E.Kelso,Esq. �} � Attorney ID#209107 SALZMANN HUGHES,P.C. 6113 354 Alexander Spring Road,Suite 1 OCT ` ! PH +` Carlisle,PA 17015 - 57 Phone: (717)249-6333 CUM8ERUAND CC)11` Email: JKelso@salzmannhughes.com PENNS Y [ Attorneys for Appellant LVA t i I A IN RE: THE WILLOW GROUP L.L.C.,: IN THE COURT OF COMMON PLEAS Appellant CUMBERLAND COUNTY, PENNSYLVANIA V. NO: ' 3 .SROS CiVA CUMBERLAND COUNTY REAL ESTATE TAX ASSESSMENT APPEAL BOARD OF ASSESSMENT APPEALS,: Appellee Parcel No. 39-14-0171-073 APPEAL OF THE WILLOW GROUP L.L.C.FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS AND NOW, Appellant, The Willow Group L.L.C., by and through its counsel, Salzmann Hughes, P.C., hereby appeals the decision of the Cumberland County Board of Assessment Appeals (hereinafter the"Board") and files this Petition for Review and avers in support thereof as follows: 1. Appellant, The Willow Group L.L.C., is a Pennsylvania limited liability company and the owner of a certain tract of 56.72 acres of vacant real estate located at Baltimore Road, Shippensburg, Pennsylvania, 17257 and is identified by the Board as Parcel No. 39-14-0171-073 (hereinafter"Property"). 2. Appellee, Cumberland County Board of Assessment Appeals, is an agency of the County of Cumberland with an address of Old Courthouse, First Floor, One Courthouse Square, Carlisle, PA 17013. 3. Southampton Township is a municipality and affected taxing authority with offices located at 200 Airport Rd, Shippensburg,PA 17257. CJL�A 20 009 U�� g\l�3 7S�►N' P-*a(A us i 4. Shippensburg Area School District is a school district and affected taxing authority with an address of 317 North Morris Street, Shippensburg 17257. 5. Cumberland County is a fourth Class County of the Commonwealth of Pennsylvania and affected taxing authority with an address of One Courthouse Square, Carlisle, PA 17013. 6. The appealed assessed value of the Property was $1,203,900.00 for the land for a total appealed assessed value of$1,203,900.00. 7. When applying the current Common Level Ratio of .97, the fair market value of the Property is $1,167,783.00. 8. Appellant appealed the assessment to the Board and a hearing was held by the Cumberland County Board of Assessment Appeals on September 11, 2013. 9. The Board, by Decision Notice dated September 12, 2013., determined that the fair market value of the Property is $1,170,000.00 and, when applying the Common Level Ratio of 1.03, assessed the Property at $1,206,300.00 for the land for a total of$1,206,300.00. A copy of the decision of the Cumberland County Board of Assessment Appeals is attached hereto as Exhibit"A" and incorporated herein by reference. 10. The Property is being used for agricultural purposes. 11. No Preliminary or Final Land Development and/or Subdivision Plan has been submitted to or approved by Southampton Township. 12. Appellant has been informed that sewer access is only available through the development of' an adjacent property known as Southwood Crossing. 13. Southwood Crossing is a thirteen(13)phase development with only Phase I complete. 14. The Southwood Crossing sanitary sewer system is only built and installed through Phase I. 15. The Developer of Southwood Crossing has filed for bankruptcy and therefore the status of Southwood Crossing is unknown. 16. There is no recorded agreement between Appellant and the Developer of Southwood Crossing to install the sanitary sewer system at a depth and diameter sufficient to service the Property. 17. The Property currently has no sewer access and based on the circumstances, it is possible that the Property will never have access to public sewer; therefore, the Property cannot be developed as a residential commercial development with access to public sewer now and in the foreseeable future. 18. The assessment of the Property affixed by the Board is improper, unjust and contrary to the law for the following reasons: (a) The actual fair market value of the Property is well below that reflected in the Board's decision; (b) The assessment of the Property is substantially higher than the assessments of comparable properties; (c) The assessment of the Property is based upon an erroneous determination of the fair market value of the Property; (d) The assessment of the Property fails to adequately consider the conditions and characteristics of the Property; (e) The assessment of the Property is arbitrary and capricious when compared to the assessments of similarly situated properties; and (f) The assessment of the Property is otherwise unjust and inequitable. 19. This appeal is authorized pursuant to 53 Pa.C.S. § 8854, which is section 8854 of the Consolidated County Assessment Law. WHEREFORE, Appellant, The Willow Group, L.L.C., respectfully requests that this Honorable Court review and decrease the assessment fixed for the Property for the County/Municipal Taxes effective January 1, 2014 and School Taxes effective July 1, 2014, and any subsequent year's assessment arising so long as this appeal is pending, by establishing the fair market value of the Property, and to make such other orders and decrees as this Honorable Court deems just and proper. Respectfully submitted, SALZMANN UGHES,PC Date: 10/7/2013 son E. Kelso, Esq. Attorney I.D. 209107 354 Alexander Spring Road, Suite 1 Carlisle, PA 17015 (717)249-6333 Fax: (717) 249-7334 Attorneys for Appellant 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 WILLOW GROUP LLC Parcel Identifier: JASON E. KELSO, ESQUIRE 39-14-0171-073. SALZMANN HUGHES, P.C. 79 ST. PAUL DRIVE MAILING DATE: SEPTEMBER 12, 2013 CHAMBERSBURG PA 17201 APPEAL DEADLINE: OCTOBER 12, 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 (REVISED ASSESSMENT) The Board of Assessment Appeals has issued this decision regarding your 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: 01/01/2014 for County/Munic 07/01/2014 for School OLD NEW ASSESSMENT 1,203,900 1,206,300 TAX STATUS Taxable Taxable PROPERTY DESCRIPTION C&G STATUS Not Approved Munic : 39 - SOUTHAMPTON TOWNSHIP School: 7 - SHIPPENSBURG AREA SD MARKET-BASED ASSESSMENT Control Number: 39002102 Password for free Web Access: CUZIMTQA OLD NEW (My Property at CourthouseOnline.com/pa-cu-ao) Land 1,203, 900 1,206,300 Improvements 0 0 TOTAL 1,203,900 1,206,300 Property Location: 100% of Market Value at 2010 Base Year Rates. PEIPER ROAD CLEAN AND GREEN (C&G) ASSESSMENT LOT 35 PB 73 PG 76 Unit/Lot ID: L-0035 OLD NEW Land Size: 56.72 acres Land 52, 400 N/A Improvements 0 N/A TOTAL 52, 400 N/A Property Type: CL Commercial - Vacant Land Land value based on rates provided by the State. CHANGE OF TAX BASIS - NET CHANGE Cumberland County Commissioners Barbara Cross COUNTY/MUNIC SCHOOL Jim Hertzler Land 2, 400 2, 400 Gary Eichelberger Improvements 0 0 TOTAL 2, 400 2, 400 Effects Future Billing Cycles Only cc: WILLOW GROUP LLC (notc_a11L) CC: EXHIBIT I A VERIFICATION I, Kirk Martin, as a partner of Willow Group,LLC verify that the statements made in the foregoing document are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. §4904, relating to unsworn falsifications to authorities. Willow Group,LLC Date: "Mardi Jason E.Kelso,Esq. Attorney ID#209107 SALZMANN HUGHES,P.C. 354 Alexander Spring Road,Suite 1 Carlisle,PA 17015 Phone: (717)249-6333 Email: JKelso@salzmannhughes.co Attorneys for Appellant IN RE: THE WILLOW GROUP L.L.C.,: IN THE COURT OF COMMON PLEAS Appellant CUMBERLAND COUNTY, PENNSYLVANIA V. NO: CUMBERLAND COUNTY REAL ESTATE TAX ASSESSMENT APPEAL BOARD OF ASSESSMENT APPEALS,: Appellee Parcel No. 39-14-0171-073 CERTIFICATE OF SERVICE The undersigned counsel certifies that the Appeal and Petition for Review and proposed Order pertaining to Appellant's, The Willow Group, L.L.C., Appeal of the Decision of the Cumberland County Board of Assessment Appeals has been served upon the following parties by first-class U.S. mail on the date written below: Cumberland County Board of Assessment Appeals c/o John G. French, Esq. 1304 Oak Lane New Cumberland, PA 17070 Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 Cumberland County Attn: Edward L. Schorpp, Esq., Solicitor One Courthouse Square Carlisle, PA 17013 Southampton Township 200 Airport Road, Shippensburg, PA 17257 Shippensburg Area School District 317 North Morris Street Shippensburg, PA 17257 Date: 10/7/2013 Ja n E. Kelso, Esq. IN RE: WILLOW GROUP LLC, : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA Appellant �'-'- : NO: /3 - v v. : REAL ESTATE TAX ASSESSMENT APPEAL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS,: Appellee Parcel No. 39-14-0171-073 ORDER OF COURT AND NOW,this /r4 day of ( 2 ,t0-1_0) , 2013,upon consideration of Appellant Willow Group LLC's Petition for Appeal of the Decision of the Cumberland County Board of Assessment Appeals dated September 12, 2013, it is hereby ORDERED and DECREED that said petition is GRANTED. IT IS FURTHER ORDERED that hearing relative to the above-referenced appeal will occur on (p day of A4,ef,yyduAl , 2013, at /O:Dreo (L.m. in Courtroom if . BY THE COURT: Corksi'&iLc J . lCsd d J. S `T ,s for aunita. Oa. tawa. igars.crrtcot*,,, R4( O. .9c4cnif r- Jason E.Kelso,Esq. Attorney ID#209107 , Garret J.Brouwer,Esq. ) 3 0 1 1. Attorney ID#315020 CUMBERL `F SALZMANN HUGHES,P.C. C n 354 Alexander Spring Road,Suite 1 PEN N S J Carlisle,PA 17015 YLVANIA Phone: (717)249-6333 Email: JKelso(lIsalzmannhu¢hes.com Attorneys for Appellant IN RE: THE WILLOW GROUP L.L.C.,: IN THE COURT OF COMMON PLEAS Appellant : CUMBERLAND COUNTY, PENNSYLVANIA v. : NO: 13-5825 - Civil CUMBERLAND COUNTY : REAL ESTATE TAX ASSESSMENT APPEAL BOARD OF ASSESSMENT APPEALS, : Appellee Parcel No. 39-14-0171-073 MOTION FOR CONTINUANCE AND NOW COMES Petitioner, The Willow Group, L.L.C., by and through its counsel, Salzmann Hughes, P.C., and hereby files this Motion for Continuance and respectfully avers, in support, as follows: 1. Petitioner, The Willow Group L.L.C. ("Willow Group"), filed this Real Estate Tax Assessment Appeal ("Appeal") in the above captioned matter with this Honorable Court on October 7, 2013. 2. On October 11, 2013 the Honorable Kevin A. Hess issued an Order of Court scheduling a hearing relative to this Appeal for December 6, 2013 at 10:00AM in Courtroom 4. 3. Due to a number of scheduling conflicts,the Willow Group and the solicitor for the Cumberland County Board of Assessment Appeals, John G. French, Esq. ("Solicitor French")have been unable to engage in meaningful settlement negotiations. 4. Both parties would like an opportunity to engage in meaningful settlement negotiations prior to proceeding to a hearing. 5. Additionally, further time is required to exchange and review documentation prior to a hearing on this matter. 6. Solicitor French, attorney for the respondent, was contacted and concurs with this Motion for Continuance. A true and correct copy of Solicitor French's concurrence with Petitioner's Motion for Continuance is attached hereto as Exhibit"A" and incorporated herein by reference. WHEREFORE, Petitioner, The Willow Group, L.L.C., respectfully requests that this Honorable Court enter an Order continuing the real estate tax assessment hearing scheduled for December 6, 2013 until further Order of this Honorable Court. Respectfully submitted, SALZMANN HUGHES, PC Date: 11/27/2013 (on E. Kelso, Esq. Attorney I.D. 209107 Garret J. Brouwer, Esq. Attorney ID# 315020 354 Alexander Spring Road, Suite 1 Carlisle, PA 17015 (717) 249-6333 Fax: (717)249-7334 Attorneys for Appellant I,John G. French, Esq.,the solicitor for the Cumberland County Board of Assessment Appeals,hereby verify that I have reviewed and concur with the request for a continuance of the December 6,2013 hearing in the real estate tax assessment appeal at Docket No. 13-5825. Date: John G. French,Esquire Jason E.Kelso,Esq. Attorney ID#209107 Garret J.Brouwer,Esq. Attorney ID#315020 SALZMANN HUGHES,P.C. 354 Alexander Spring Road,Suite 1 Carlisle,PA 17015 Phone: (717)249-6333 Email: JKelso@salzmannhuahes.com Attorneys for Appellant IN RE: THE WILLOW GROUP L.L.C.,: IN THE COURT OF COMMON PLEAS Appellant •▪ CUMBERLAND COUNTY, PENNSYLVANIA v. : NO: 13-5825 - Civil CUMBERLAND COUNTY •▪ REAL ESTATE TAX ASSESSMENT APPEAL BOARD OF ASSESSMENT APPEALS,: • Appellee • • Parcel No. 39-14-0171-073 CERTIFICATE OF SERVICE The undersigned counsel certifies that the Motion for Continuance and proposed Order pertaining the upcoming hearing on December 6, 2013 in the real estate tax assessment appeal at the above docket number has been served upon the following parties by first-class U.S. mail on the date written below: Cumberland County Board of Assessment Appeals do John G. French, Esq. 1304 Oak Lane New Cumberland, PA 17070 Cumberland County Board of Assessment Appeals Old Courthouse,First Floor One Courthouse Square Carlisle, PA 17013 Cumberland County Attn: Edward L. Schorpp, Esq., Solicitor One Courthouse Square Carlisle, PA 17013 Southampton Township 200 Airport Road, Shippensburg, PA 17257 Shippensburg Area School District 317 North Morris Street Shippensburg, PA 17257 f Date: 11/27/2013 1 /Arson E. Kelso, Esq. d a IN RE: THE WILLOW GROUP L.L.C.,: IN THE COURT OF COMMON PLEAS Appellant CUMBERLAND COUNTY, PENNSYLVANIA V. NO: 13-5825 - Civil CUMBERLAND COUNTY REAL ESTATE TAX ASSESSMENT APPEAL BOARD OF ASSESSMENT APPEALS,: Appellee Parcel No. 39-14-0171-073 ORDER OF COURT AND NOW, this day of 2013, upon consideration of the foregoing Motion for Continuance, said Motion is GRANTED. It is hereby ORDERED that the hearing scheduled for December 6, 2013 is continued until further Order of Court. The Court shall reschedule the hearing upon written request to the Court by either party. BY THE COURT: J. D: son E. Kelso, Esq., Attorney for Appellant ,4ohn G. French, Esq., Solicitor for Appellee �/Srouthampton Township pp ; -17 /-Shippensburg Area School District ,/Cumberland County �CSo - (a ssessm V u� f