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Home My WebLink About13-5959 Supreme Co nnsylvania COU[ leas For Prothonotary Use.Only: / i 't Docket No: S� Cumber] . sq< i ri The information collected on this form is used solely for court administration purposes. Thin form does no( supplement or replace thefiling and service of leadin s or otherpapers as required by law or rules o cow-t. Commencement of Action: S� [I Complaint [I Writ of Summons ® Petition nK ❑ Transfer from Another Jurisdiction ❑ Declaration of Taking i { Lead Plaintiffs Name: Lead Defendant's Name: Home Depot USA Inc. Cumberland County Board of Assessment Appeals r Dollar Amount Requested: ®within arbitration limits r � Are money damages requested? ❑ Yes ❑ No (check one) ❑outside arbitration limits 5 Is this a Class Action Suit? ❑Yes ❑ No Is this an MDJAppeal? ❑ Yes ® No Ga::m Ac s Name of Plaintiff/Appellant's Attorney: C. H on, Esq. Y Q ❑ Check here if you have no attorney(are it 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. "y5,x y ai TORT(do not include Mass Tort) CONTRACT(do not inctude Judgments) CIVIL APPEALS ,E ❑Intentional ❑Buyer Plaintiff Administrative Agencies ❑Malicious Prosecution ❑Debt Collection:Credit Card IN Board of Assessment ❑Motor Vehicle ❑ Debt Collection:Other ❑ Board of Elections " ❑Nuisance e Dept.of Transportation # 171 Premises Liability Statutory Appeal:Other d ❑Product Liability(daes not include ❑ Employment Dispute: mass tort) E .p, 171 SlandedLibeV Defamation Discrimination WC„` ❑ Other: ❑Employment Dispute:Other ❑ Zoning Board .�'.-! [3 Other: T ❑ Other: MASS TORT t ❑ Asbestos � `.. ❑ Tobacco ❑ Toxic Tort-DES ❑ Toxic TOrt-Implant REAL PROPERTY MISCELLANEOUS ❑ Toxic Waste i„ ❑ Other. 13 Ejectment [3 Common Law/Statutory Arbitration B 'p ❑ na Eminent Domain/Candem [ion ❑ Declaratory lodgment ❑ Ground Rent ® Mandamus ❑ Landlordfrenant Dispute Non-Domestic Relations ❑ Mortgage Foreclosure:Residential Restraining Order PROFESSIONAL LIABILITY ❑Mortgage Foreclosure:Commercial ❑Quo Warramm Z'y !i ❑ Dental ❑Partition ❑Replevin ❑ Legal ❑ Quiet Title ❑Other: ❑ Medical ❑ Other: ❑ Other Professional: Updated 111/1011 Stavitsky&Associates LLC 350 Passaic Ave 1C�3�C� CQU�IjY Fairfield,Nev;Jersey 07004 ,JUt aEe NSYH�PH)p, (973)227-1912 ATTORNEY FOR PETITIONER HOME DEPOT USA, INC. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY Petitioner, V. CIVIL ACTION-LAW CUMBERLAND COUNTY BOARD OF coq ASSESSMENT APPEALS, BOROUGH OF NO. $f' ) 3- SqS I CARLISLE AND THE CARLISLE AREA SCHOOL DISTRICT, Respondents. PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS AND NOW COMES,Home Depot USA Inc., by and through its counsel, Stavitsky &Associates LLC, and files this Petition for Appeal from the Cumberland County Board of Assessment Appeals, and in support thereof avers as follows: 1. Home Depot USA Inc., ("Petitioner") is a business with an address of P.O. Box 105842, Atlanta, GA 30348-5842. 2. Petitioner is the owner of a certain tax assessment parcels, together with all improvements, identified by Parcel Number 51-23-0598-034 ("Premises"). 3. Respondent, Cumberland County Board of Assessment Appeals (`Board"), is a board for assessment and revision of taxes within the general assessment law of the Commonwealth of Pennsylvania. 4. The Premises are located within the boundaries of Cumberland County, Carlisle Borough and Carlisle Area School District. A true and correct copy of this Petition shall be served forthwith upon the municipality and school district. 5. For the purposed of the 2014 tax year,the Board assessed the Premises, which is designated with Parcel Number 51-23-0598-034 as follows: LAND $ 1,831,500 IMPROVEMENTS $ 6,585,500 TOTAL $ 8,417,000 Qyj ulbg.`rsdat 11_ � qm�b Pik CM6 6. On or about August 23, 2013 Petitioner filed a Commercial Assessment Appeal Form with the Cumberland County Board of Assessment Appeals. 7. On October 1, 2013 a hearing was held before the Board. 8. On October 2, 2013 the Board issued a decision denying a reduction in the tax assessment for Parcel Number 51-23-0598-034. A true and correct copy denying a reduction in the tax assessment is attached hereto as "Exhibit A" and incorporated herein by reference. 9. Petitioner alleges that the decision denying a reductions is improper, unsatisfactory and unlawful for one or more of the following reasons: a. The assessment on Petitioner's property is substantially higher than assessments of comparable properties in the taxing district. b. The assessment is based upon an erroneous determination of the fair market value, particularly as it concerns Petitioner's property. C. The value determination by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause of the 14` Amendment of the United States Constitution. d. The impact of the assessment bears unequally on the Petitioner when compared to the assessment of the properties of the same class. e. When related to assessments of similarly situated property owners,the assessment of the Premises of the Petitioner 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 the Pennsylvania Statutory and Constitutional Law. h. The assessment is based in whole or in part upon appraisals that do not represent the actual value of the said Premises. i. The ratio of assessed value to actual value applied in making the assessments is in excess of the ratio applied throughout the taxing district. j. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market value of the Premises as multiplied by the state mandated ratio and 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. WHEREFORE, Petitioner requests this Honorable Court reverse the Decision of the Cumberland County Board of Assessment Appeals, reduce the assessment and thereafter make all necessary orders and decrees to effectuate said Decision. Respectfully submitted, STAVITSKY &ASSOCIATES LLC Y JO Y N, ESQ. 3 Passaic Ave Fairfield, New Jersey 07004 9227-WI 2 Pennsylvania Bar#310683 EXHIBIT A Cumberland County Assessment Office Cumberland County Board of Assessment Appeals One Courthouse Square Room 107 George A. DeMartyu Carlisle, PA 17013 Kristin Lerman (717) 240-6350 1 Lloyd W. Bucher DD CE��)E. -1°T Bohn G. French, Solicitor Hours: 8;00am to 4:30pr�� Bonnie M. Mahoney, Chief Assessor HOME DEPOT USA INC Parcel Identifier: JOHN C. HYON, 51-23-0598-034. ESQ. C/O STAVITSKY & ASSOC. 350 PASSAIC AVE MAILING DATE: OCTOBER 2, 2013 FAIRFIELD NJ 07004 APPEAL DEADLINE: NOVEMBER 01, 2013 BOARD OF ASSESSMENT APPEALS DECISION NOTICE - THIS IS NOT A TAX BILL This is a notice of a change to the assessed —1-ation or status o-' this p-epertq. REASON FOR CHANGE: 04 - APPEAL BOARD DECISION (DENIED - NO CHANGE) 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 co'rrt. FUTURE TAX BILLING BASIS EFFECTIVE: 01/01/2014 for County/Munic 09/01/2014 for School OLD NEW 'ASSESSMENT 8,917,000 8,417,000 TAX STATUS Taxable Taxable PROPERTY DESCRIPTION C&G STATUS F— Runic. : 51 - CARLISLE GNP WARD ANX School : 3 - CARLISLE AREA SD MARKET-BASED ASSESSMENT Control Number: 00506610 ---- Password for f-, Web Acce CUXZJNGV OLD NEW iM, a i won. n r Land 1, 831,500 1, 831,500 Imp,ove meets 6,585,500 6, 585, 500 (TOTAL 8,417,000 8,417,000 Property Location: 100% of Market Value at 2010 Base Year Rates, 1013 S HANOVER STREET CLEAN AND GREEN (C&G) ASSESSMENT LOT 2, 1, 1A PB 87 PG 109 OLD NEW Land Size: 12.13 acree Land N/A N/A Improvements N/A N/A (TOTAL N/A N/A Property Type: CS Commercial - Store Land value based on rates provided by the State. CHANGE OF TAX BASIS - NET CHANGE Cumberland County Commissioners Barbara Cross I COUNTY/MUNIC SCBOOL Jim Hertzler , Land 0 0 Gary Eichelberger improvements 0 0 TOTAL 0 0 Effects Future Billing Cycles Only ca: HOME DEPOT USA INC no-,- 1 1 S r.LL I—Ur F il,L John C.11yon,Esq. NE ?iiOTIiONJTAi( ; Stavitsky&Associates LLC 341 Broad street 2813OCT I I AM 8: 55 Clifton,New Jersey 07013 (973)594-9292 CUMBERLAND COUNTY ATTORNEY FOR PETITIONER PENNSYLVANIA HOME DEPOT USA, INC. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY Petitioner, V. CUMBERLAND COUNTY BOARD OF CIVIL ACTION-LAW ASSESSMENT APPEALS, BOROUGH OF NO. CARLISLE AND THE CARLISLE AREA SCHOOL DISTRICT, Respondents. CERTIFICATE OF SERVICE I, John C. Hyon, Esq., hereby certify that on the q day of OCt66Qf , 2013, I served a copy of the Petition directed to the Respondents by First Class United States Mail, postage prepaid addressed to: Cumberland County Board of Assessment Solicitor, Cumberland County Appeals 1 Courthouse Square Old Courthouse, First Floor Carlisle, Pennsylvania 17013 One Courthouse Square Carlisle, Pennsylvania 17013 Borough of Carlisle Solicitor Solicitor, 53 W. South Street Carlisle Area School District Carlisle, Pennsylvania 17013 623 W. Penn Street Carlisle, Pennsylvania 17013 By: I John C. yo 350 C a e FairSeld,Ne Jersey 07004 Pe m 227-1912 Penns'y<—van�ia Bar 4310683 John C. Hyon,Esq. i` `�`t PRA i Stavitsky&Associates LLC 350 Passaic Ave 2274912 erseyo7ooa (97) rUMdNNSYIVPNIA�Y ATTORNEY FOR PETITIONER HOME DEPOT USA, INC. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY Petitioner, V. CIVIL ACTION-LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, BOROUGH OF NO. CARLISLE AND THE CARLISLE AREA SCHOOL DISTRICT, Respondents. PRAECIPE FOR ENTRY OF APPEARANCE TO THE PROTHONOTARY/CLERK OF SAID COURT: Enter my appearance on behalf of Home Depot USA Inc. Papers may be served at the address set forth below: John C. Hyon, Esq. Attorney for Party Named Above Supreme Court ID No.: 310683 Firm: Stavitsky & Associates LLC Address: 350 Passaic Ave. Fairfield,New Jersey 07004 Telephone No.: 973-227-1912 Facsimile: 973-227-1925 Date: (Agj(3 Signatur . 1 7 yori, Esq. HOME DEPOT, USA, INC., : IN THE COURT OF COMMON PLEAS OF Petitioner : CUMBERLAND COUNTY, PENNSYLVANIA v. : CIVIL ACTION—LAW CUMBERLAND COUNTY • BOARD OF ASSESSMENT • APPEALS, BOROUGH OF CARLISLE and THE CARLISLE: AREA SCHOOL DISTRICT, Respondents : NO. 13-5959 CIVIL TERM IN RE: PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS ORDER OF COURT AND NOW, this 22°d day of October, 2013, upon consideration of the Petition for Appeal From the Decision of the Cumberland County Board of Assessment Appeals, a hearing is scheduled for Thursday, February 27, 2011, at 1:30 p.m., in Courtroom No. 5, Cumberland County Courthouse, Carlisle, Pennsylvania. BY THE COURT, O'LLtk, 4/1- Christy!, L. Peck, J. John C. Hyon, Esq. Stavitsky & Associates LLC 350 Passaic Avenue Fairfield, NJ 07004 Attorney for Petitioner Cumberland County Board of C ,A rri Assessment Appeals Old Courthouse, First Floor '. ,tia One Courthouse Square r- Carlisle, PA 17013 ' =' rough of Carlisle Solicitor / 53 West South Street Carlisle, PA 17013 /<olicitor, Cumberland County 1 Courthouse Square Carlisle, PA 17013 /Solicitor, Carlisle Area School District 623 West Penn Street Carlisle, PA 17013 :rc Io P2,,1 t3 • ' ;.(i i ONO {rte, , rJ' B Pty 1: 32 cLti i ERLAiU) COUNTY f:Et.IN,SYLVA4 1A IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY,PENNSYLVANIA CIVIL ACTION - LAW HOME DEPOT, USA, INC., NO.: 13-5959 Civil Term • Petitioner • v. : Tax Assessment Appeal • • CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, BOROUGH OF CARLISLE and THE CARLISLE AREA • SCHOOL DISTRICT, • Respondents PRAECIPE FOR ENTRY OF APPEARANCE TO THE PROTHONOTARY: Please enter our appearance in this matter on behalf of Respondent, Carlisle Area School District. Respectfully submitted, STOCK ND LEADER Date: HP/ B y P ip H. Spare, Esquire Supreme Court ID No. 65200 Gareth D. Pahowka, Esquire Supreme Court ID No.: 309184 Attorney for Respondent, Carlisle Area School District Susquehanna Commerce Center 221 West Philadelphia Street, Suite E600 York,PA 17401-2994 Telephone (717) 846-9800 Fax No. (717) 843-6134 0113774- IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW HOME DEPOT,USA, INC., • NO.: 13-5959 Civil Term Petitioner v Tax Assessment Appeal • CUMBERLAND COUNTY BOARD OF •• ASSESSMENT APPEALS, BOROUGH OF • CARLISLE and THE CARLISLE AREA SCHOOL DISTRICT, •• Respondents •• CERTIFICATE OF SERVICE r:,, ' - AND NOW, this f -' day of Oeterbcr, 2013, I, Gareth D. Pahowka, Esquire, of the law firm of Stock and Leader, attorneys for Carlisle Area School District, hereby certify that I served the within Praecipe for Entry of Appearance this day by depositing the same in the United States mail,postage prepaid, in York, Pennsylvania, addressed to: John C. Hyon, Esquire Cumberland County Board of Assessment Stavitsky& Associates, LLC Appeals 350 Passaic Avenue 1 Courthouse Square, Room 107 Fairfield,NJ 07004 Carlisle, PA 17013 Borough of Carlisle Solicitor, Cumberland County 53 S. South St. 1 Courthouse Square Carlisle,PA 17013 Carlisle, PA 17013 STOCK AND LEADER 110/3 By: Ai a/ "14/ Date Gare D. Pahowka, Esquire Supreme Court I.D. #309184 Susquehanna Commerce Center; Suite E600 221 West Philadelphia Street York, PA 17401-2994 Telephone: (717) 846-9800 Fax: (717) 843-6134 0113774- J 1� THE E PROTNONOTAR John C.Hyon,Esq. l,. Stavitsky&Associates LLC 350 Passaic Ave 2013 DEC 16 PM 2: 37 Fairfield,New Jersey 07004 (973)227-1912 CUMBERLAND COUNTY ATTORNEY FOR PETITIONER PENNSYLVANIA HOME DEPOT USA, INC. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY Petitioner, v. CIVIL ACTION-LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, BOROUGH OF NO. 2013-5959 CARLISLE AND THE CARLISLE AREA SCHOOL DISTRICT, Respondents. CERTIFICATE OF SERVICE I, John C. Hyon, Esq., hereby certify that on the 10th day of_December, 2013, I served a copy of the Petition directed to the Respondents by First Class United States Mail, postage prepaid addressed to: Cumberland County Board of Assessment Solicitor, Cumberland County Appeals 1 Courthouse Square Old Courthouse, First Floor Carlisle, Pennsylvania 17013 One Courthouse Square Carlisle, Pennsylvania 17013 Borough of Carlisle Solicitor Solicitor, 53 W. South Street Carlisle Area School District Carlisle, Pennsylvania 17013 623 W. Penn Street Carlisle, Pennsylvania 17013 By: AIL/,/,'. John/ "y•n, .sq. 351 A'assaic Ave rfield,N w Jersey 07004 (973) -1912 Pennsylvania Bar#310683 . 221 FEB 24 PM 1: 27 CUMBERLAND COUNTY PENNSYLVANIA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION HOME DEPOT, USA, INC., • No.: 13-5959 Civil Term • Petitioner • Tax Assessment Appeal • v. • CUMBERLAND COUNTY BOARD OF • CIVIL ACTION - LAW • ASSESSMENT APPEALS, BROUGH OF • CARLISLE and THE CARLISLE AREA • SCHOOL DISTRICT, • Respondents JOINT MOTION FOR CONTINUANCE AND NOW, comes Petitioner, Home Depot USA, Inc., by and through its attorney, John C. Hyon, Esquire, and Respondent, Carlisle Area School District, by and through its attorneys, Philip H. Spare, Esquire and Gareth D. Pahowka, Esquire, to jointly request that this Honorable Court continue the pending Hearing scheduled in this mater, and in support thereof, avers as follows: 1. The above captioned matter is scheduled for hearing on the 27th day of February, 2014, at 1:30 p.m. before the Honorable Christylee L. Peck. 2. The within action was initiated by Appeal from the Decision of the Cumberland County Board of Assessment Appeals, filed in the Court of Common Pleas of Cumberland County, Pennsylvania on October 11, 2013. 3. On October 22, 2013, this Court issued an Order setting a hearing on the matter for February 27, 2014. A copy of said Order is attached hereto and marked as "Exhibit A." 0136510- 4. The proceeding has not been previously continued. No requests for continuance have been requested previously by any party. 5. A continuance is requested because the parties need additional time to explore the resolution of this matter. 6. The Borough of Carlisle has been advised of the within Motion and concurs with the relief sought. 7. In the event this Honorable Court grants the within Motion for a Continuance, Counsel for Carlisle Area School District will serve a copy of the order granting the continuance on all parties forthwith. WHEREFORE, Plaintiff respectfully requests that this Honorable Court enter an Order generally continuing the hearing currently scheduled for Thursday, February 27, 2014. This matter shall be rescheduled at the call of any party. Respectfully submitted, STOC AND LEADER Date: / By: reth D. Pahowka, Esquire Supreme Court ID# 309184 Attorney for Plaintiff 221 West Philadelphia Street, Suite E600 York, PA 17401 Phone: 717-846-9800 Fax: 717-843-6134 Email: gpahowka @stockandleader.com 0136510- STAVITSKY& ASSOCIATES,LLC Date: 2/////4 By: ///I // %' '. Hyo `squire Supreme Co ID#310683 Attorney for 'etitioner ••c Ave. Fairfield,NJ 07004 Phone: 973-227-1912 Email:john@a,proptaxappeal.net 0136510- • Exhibit A HOME DEPOT,USA, INC., : IN THE COURT OF COMMON PLEAS OF Petitioner : CUMBERLAND COUNTY,PENNSYLVANIA v. : CIVIL ACTION—LAW CUMBERLAND COUNTY • BOARD OF ASSESSMENT • APPEALS, BOROUGH OF • CARLISLE and THE CARLISLE: AREA SCHOOL DISTRICT, : Respondents : NO. 13-5959 CIVIL TERM IN RE: PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS ORDER OF COURT AND NOW, this 22°d day of October, 2013, upon consideration of the Petition for Appeal From the Decision of the Cumberland County Board of Assessment Appeals, a hearing is scheduled for Thursday, February 27, 2011, at 1:30 p.m., in Courtroom No. 5, Cumberland County Courthouse, Carlisle, Pennsylvania. BY THE COURT, Christyl,;- L.Peck, J. John C. Hyon,Esq. Stavitsky &Associates LLC 350 Passaic Avenue Fairfield,NJ 07004 Attorney for Petitioner Cumberland County Board of Assessment Appeals Old Courthouse,First Floor vi�- c One Courthouse Square r=_x' Carlisle, PA 17013 n c "T, %:- rough of Carlisle Solicitor 53 West South Street Carlisle, PA 17013 �icitor, Cumberland County 1 Courthouse Square Carlisle,PA 17013 /Solicitor, Carlisle Area School District 623 West Penn Street Carlisle,PA 17013 :rc • frz.5., LC, e;(722413 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION HOME DEPOT, USA, INC., • No.: 13-5959 Civil Term • Petitioner • Tax Assessment Appeal • v. CUMBERLAND COUNTY BOARD OF • CIVIL ACTION - LAW • ASSESSMENT APPEALS, BROUGH OF • CARLISLE and THE CARLISLE AREA • SCHOOL DISTRICT, Respondents : CERTIFICATE OF SERVICE I, Gareth D. Pahowka, Esquire, counsel for Carlisle Area School District, hereby certify that I served a true and correct copy of the within MOTION FOR CONTINUANCE, by first class mail, postage prepaid, on the following: John C. Hyon, Esquire John G. French, Esquire 350 Passiac Ave. 1304 Oak Lane Fairfield,NJ 07004 New Cumberland, PA 17602 Respectfully submitted, STOCK AND LEADER Date: 4 fori a/41- Gh D. Pahowka, Esquire Supreme Court ID# 309184 Attorneys for Carlisle Area School District 221 West Philadelphia Street, Suite E600 York, PA 17401 Phone: 717-846-9800 Fax: 717-843-6134 Email: gpahowka(a�stockandleader.com 0136510- IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION HOME DEPOT, USA, INC., No.: 13-5959 Civil Term Petitioner Tax Assessment Appeal V. CUMBERLAND COUNTY BOARD OF CIVIL ACTION LAW ASSESSMENT APPEALS, BROUGH OF CARLISLE and THE CARLISLE AREA SCHOOL DISTRICT, Respondents ORDER GRANTING CONTINUANCE AND NOW, this day of 2014, upon 0 consideration of the request of the parties, the matter scheduled for February 27, 2014 at 1:30 p.m. is hereby continued generally and will be rescheduled at the call of any party. Counsel for Carlisle Area School District shall promptly notify all interested parties of this Order and shall serve a copy of this Order upon them. BY THE COURT: Judge «.s fnC-ZJ m m rn 3?1 cn� tv C,� CD 0736510- IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYVLANIA CIVIL ACTION — LAW IN RE: HOME DEPOT, USA, INC. No.: 2013-5959 Civil Term Tax Parcel: 51-23-0598-034 Municipality: Borough of Carlisle ORDER GRANTING JOINT MOTION FOR AGREED ORDER AND NOW, this /9,a day of , 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: July 1, 2014, and subsequent years, is $6,150,000.00. 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 $6,340,650.00. The assessment of $6,340,650.00 shall continue thereafter with no further effective change until the tax year beginning January 1, 2016. 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 0150443- 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: Op, Distribution List: /John C. Hyon, Esquire, 350 Passaic Avenue, Fairfield, NJ 07004 Gareth D. Pahowka, Esquire, 221 W. Philadelphia St., Suite E600, York, PA John G. French, Esquire, 1304 Oak Lane, New Cumberland, PA 17602 Keith O. Brenneman, Esquire, 44 W. Main St., PO Box 318, Mechanicsburg, CD it •%d Ilxvi • 0150443- 17401 f50443- 17401 PA 17055 rn Cf) L�j c: 777 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYVLANIA CIVIL ACTION — LAW IN RE: HOME DEPOT, USA, INC., No.: 2013-5959 Civil Term Tax Parcel: 51-23-0598-034 Municipality: Borough of Carlisle STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this II day of \lovtral3e/5__- , 2014, it is hereby Agreed and Stipulated by and between the Appellant, Home Depot USA, Inc., by John C. Hyon, Esquire; Cumberland County Board of Assessment Appeals and County of Cumberland, by John G. French, Esquire; and Carlisle Area School District by Gareth D. Pahowka, Esquire, as follows: 1 The property, located in Carlisle Borough, Cumberland County, Pennsylvania consists of one parcel identified as Tax Parcel No. 51-23-0598-034 , hereinafter referred to as "Subject Property," along South Hanover Street. 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. 0150443- 3. 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 reduced to $6,150,000.00. 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 and for all subsequent years is $6,150,000.00. 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 $6,340,650.00. The assessment of $6,340,650.00 shall continue in this amount for future years, until changed as provided by law. 6. The parties further stipulate that absent major renovations, improvements or demolition of the Subject Property there shall be no further effective change to the assessment of the Subject Property until the tax year beginning January 1, 2016. 7. 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. 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 any appropriate refunds. The parties expressly stipulate that any overpayment of taxes as a result of this 0173408- Stipulation shall be refunded to the Taxpayer/Appellant, rather than only credited to future taxes. The parties further stipulate that they will pay such refunds within 90 days of the date of the final Order implementing this Stipulation. 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: STOCK AND LEADER By: eth D. Pahowka, Esquire Supreme Court I.D.#: 309184 Counsel for Carlisle Area School District 221 W. Philadelphia St. Suite E600 York, PA 17401-2994 Phone: 717-846-9800 Fax: 717-843-6134 STAVITSKY & ASSOCIATES, LLC By: Andrew W. Hood, Esquire Supreme Court I.D. #:34640 350 Passaic Avenue Fairfield, NJ 07004 0173408 - By: John G. French, Esquire, Supreme Court I.D.#: Counsel for Cumberland County Board of Assessment Appeals 1304 Oak Lane New Cumberland, PA 17040 By: Keith O. Brenneman, Esquire Supreme Court I.D.#: V 7o 7 7 Counsel for Borough of Carlisle 44 W. Main St. PO Box 318 Mechanicsburg, PA 17055 0173408 -