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HomeMy WebLinkAbout13-6913 Supreme Cog` r ennsylvania For Prothonota Use On Cour Corn no leas r C it 01 Y et Docket No: County � � • ����. The information collected on this firm is used solely for court administration purposes. This form does not supplement or replace the filing and service of pleadings or other papers (is required by lain or rules of court. Commencement of Action: S [I Complaint © Writ of Summons Petition of Appeal from Assessment Board Decision E] Transfer from Another Jurisdiction Declaration of Taking E Lead Plaintiff's Name: Lead Defendant's Name: C LUIFE LUTHERAN SERVICES, INC. CUMBERLAND COUNTY BOARD OF ASSESSMEN T Dollar Amount Requested: Owithin arbitration limits I Are money damages requested? ©Yes /A ® No (check one) N/A ©outside arbitration limits 0 N . Is this a Class Action Suit? Yes ® No Is this an MDJAppeal? Q Yes ® No Name of Plaintiff/Appellant's Attorney: Anthony R Thompson 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 Ton) CONTRACT (do not include Judgments) CIVIL APPEALS © Intentional Buyer Plaintiff Administrative Agencies El Malicious Prosecution Debt Collection: Credit Card ®Board of Assessment Motor Vehicle © Debt Collection: Other © Board of Elections [] Nuisance Dept. of Transportation Premises Liability Statutory Appeal: Other S: E] Product Liability (does not include ©Employment Dispute: :E `> mass tort) Discrimination (=] Slander /Libel/ Defamation Employment Dispute: Other 0 Zoning Board C Other: Other: T Other: 0 MASS TORT ® Asbestos N Tobacco Q Toxic Tort - DES Toxic Tort - Implant REAL PROPERTY MISCELLANEOUS Toxic Waste © Ejectment Q Common Law /Statutory Arbitration � Other: [� Eminent Domain /Condemnation © Declaratory Judgment `B © Ground Rent 0 Mandamus Landlord/Tenant Dispute Non - Domestic Relations © Mortgage Foreclosure: Residential Restraining Order PROFESSIONAL LIABLITY ❑ Mortgage Foreclosure: Commercial © Quo Warranto El Dental © Partition Replevin Q Legal ❑ Quiet Title Other: �] Medical Q Other: Other Professional: Updated 1/1/2011 0 i R 1- T N'0 Ti %f; ,r 01 f, if fu f Lt,tjD COUNTY PEI%S YLVA 141 A Anthony R. Thompson, Esquire ATTORNEY FOR APPELLANT Atty. ID #08140 LIFE LUTHERAN SERVICES, INC. 190 Brodhead Road Suite 200 P.O. Box 22257 Lehigh Valley, PA 18002 -2257 610/997 -5087 LIFE LUTHERAN SERVICES, INC., ) COURT OF COMMON PLEAS OF Appellant ) CUMBERLAND COUNTY, PA Civil Division - Law NO. , CUMBERLAND COUNTY ) BOARD OF ASSESSMENT APPEALS, ) REAL ESTATE Appellee. ) TAX ASSESSMENT APPEAL ASSESSMENT APPEAL TO THE HONORABLE, THE JUDGES OF SAID COURT: AND NOW, this 20 day of November, 2013, Appellant, LIFE Lutheran Services, Inc., whose address is 2700 Luther Drive, Chambersburg, PA 17202, executes this appeal from the decision of the Cumberland County Board of Assessment Appeals, alleging as follows: 1. The Appellant is the real and equitable owner of a certain parcel of real property located at 1920 Good Hope Road, Hampden Township, Cumberland County, which parcel of real property bears the following designations and descriptions on the records of the Cumberland County Assessor: PIN #10 -14- 0840 - 034. -EX and PIN #10 -14- 0840 -034. 2. PIN #10 -14- 0840 - 034. -EX has a current County exempt assessment of $3,328,000, O C9 8 So 1 j t and PIN #10 -14- 0840 -034 has a current County taxable assessment of $780,000. The total valuation of both parcels is $4,108,000 -81% of which is exempt and 19% is taxable. Attached hereto and made a part hereof collectively as Exhibit A are copies of the decision notices. 3. Prior to August 6, 2013, Appellant's real property consisted of three tax parcels, mainly PIN #10 -14- 0840 -034, PIN #10 -14- 0840 -029 and 10 -14- 0840 -033A, having a combined taxable assessment of $2,500,000 On or about August 6, 2013, the Cumberland County Assessment Office sent a notice to Appellant increasing the total taxable assessments to $4,108,000. 4. On or about August 15, 2013, Appellant filed an administrative appeal to the Cumberland County Board of Assessment Appeals, contesting the taxable assessments. 5. After hearing, the Cumberland County Assessment Board consolidated three previous tax parcels and issued decision notices that 19% of the consolidated parcel was taxable and 81% was exempt. 6. Appellant does not challenge the 19 %/81 % taxable /exempt proportions but, rather, challenges the total $4,108,000 values established by the Board as set forth in Paragraph 2 of this appeal, above. Appellant submits that the total dollar amount values of the taxable /exempt portions should be smaller than the current $780,000/$3,328,000 amounts. 7. The Appellant avers that the total assessment of $4,108,000 placed upon the aforementioned tax parcels by the Board is unlawfully excessive, improperly determined and non - uniform with respect to other assessed real estate in Cumberland County, all (or severally) of which are contrary to the laws and Constitution of the Commonwealth of Pennsylvania. 8. This appeal is filed in accordance with the Consolidated County Assessment Law, at 2 53 Pa. C..S.A. § 8854 pertaining to the filing of appeals to the Court of Common Pleas from a decision of a Board of Assessment Appeals. The Appellant files this Appeal in order that Your Honorable Court may hold a hearing thereon and fix a just and proper total assessment in accordance with the provisions of law. 9. The names and addresses of all taxing authorities are as follows: County of Cumberland, c/o Board of Commissioners of Cumberland County, 1 Courthouse Square Carlisle, PA 17013 -3387; Hampden Township, 230 South Sporting Hill Road, Mechanicsburg, PA 17050; and Cumberland Valley School District, 6746 Carlisle Pike, Mechanicsburg, PA 17050. Respectfully submitted, Dated: November 20, 2013 nth � hdnips , rsquire 3 VERIFICATION PURSUANT TO 18 PA. C.S. § 4904 I, Terry J. Shade, hereby certify that I am Chief Executive Officers for LIFE Lutheran Services, Inc. that I am authorized to execute this Verification on its behalf, and that the facts set forth in the foregoing Petition are true and correct to the best of my knowledge, information and belief. I understand that false statements made herein are made subject to the penalties of 18 Pa. C.S. § 4904, relating to unswom falsification to authorities. tERV.. S E Dated: / 4 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 LIFE LUTHERAN SERVICES INC Parcel Identifier: ANTHONY R. THOMPSON, ESQUIRE 10 -14- 0840 - 034. -Ex 190 BRODHEAD ROAD, SUITE 200 P.O. BOX 22257 MAILING DATE: OCTOBER 24, 2013 LEIGH VALLEY PA 18002 -2257 APPEAL DEADLINE: NOVEMBER 23, 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 (PARTIAL EXEMPTION) 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 0 3,328,000 TAX STATUS Taxable Tax Exempt PROPERTY DESCRIPTION C &G STATUS Munic.: 10 - HAMPDEN TOWNSHIP School: 4 - CUMBERLAND VALLEY SD MARKET -BASED ASSESSMENT Control Number: 60064186 Password for free Web Access: CUCNKFOH OLD NEW (My Property at CourthouseOnline.com /pa- cu -ao) Land 0 1,175,200 Improvements 0 2,152,800 TOTAL 0 3,328,000 Property Location: 1000 of Market Value at 2010 Base Year Rates. 1920 GOOD HOPE ROAD CLEAN AND GREEN (C &G) ASSESSMENT OLD NEW Land Size: 10.80 acres Land N/A N/A Improvements N/A N/A TOTAL N/A N/A Property Type: CX Commercial - Exempt 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 1,175,200 1,175,200 Gary Eichelberger Improvements 2,152,800 2,152,800 .TOTAL 3,328,000 3,328,000 Effects Future Billing Cycles Only cc: LIFE LUTHERAN SERVICES INC [notc —a11L] CC: Cumberland County Assessment Office Cumberland County Board of Assessment Appeals One Courthouse Square Room 107 George A. DeMartyn darlisle, 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 LIFE LUTHERAN SERVICES INC Parcel Identifier: C/O ANTHONY R THOMPSON, ESQ 10 -14- 0840 -034. 190 BRODHEAD ROAD, STE 200 PO BOX 22257 MAILING DATE: OCTOBER 24, 2013 LEHIGH VALLEY PA 18002 -2257 APPEAL DEADLINE: NOVEMBER 23, 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: 07/01/2014 for County /Munic 07/01/2014 for School OLD NEW ASSESSMENT 4,000,000 780,000 TAX STATUS Taxable Taxable PROPERTY DESCRIPTION C &G STATUS .: Munic.: 10 - HAMPDEN TOWNSHIP School: 4 - CUMBERLAND VALLEY SD MARKE -BASED ASSESSMENT Control Number: 10000395 Password for free Web Access: CUXUPHKJ OLD NEW (My Property at CourthouseOnline.com /pa- cu -ao) Land 1,350,200 250,000 Improvements 2,649,800 530,000 TOTAL 4,000,000 780,000 Property Location: 100°% of Market Value at 2010 Base Year Rates. 1920 GOOD HOPE ROAD CLEAN AND GREEN (C &G) ASSESSMENT LAND OLD NEW Land Size: 1.00 acres Land N/A N/A Improvements N/A N/A TOTAL N/A N/A Property Type: C4 Commercial - General(Grp 4) 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 - 1,100,200 - 1,1.00,200 Gary Eichelberger Improvements - 2,119,800 - 2,119,800 TOTAL - 3,220;000 - 3,220,000 Effects Future Billing Cycles Only cc: LIFE LUTHERAN SERVICES INC [notc -allL] CC: Cumberland County Assessment Office Cumberland County Board of Assessment Appeals One Courthouse Square Room 107 George A. DeMartyn darlisle, 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 LIFE LUTHERAN SERVICES INC Parcel Identifier: C/O ANTHONY R THOMPSON, ESQ 10 -14- 0840 -029. 190 BRODHEAD ROAD, STE 200 PO BOX 22257 MAILING DATE: OCTOBER 24, 2013 LEHIGH VALLEY PA 18002 -2257 APPEAL DEADLINE: NOVEMBER 23, 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 83,000 0 TAX STATUS Taxable Taxable PROPERTY DESCRIPTION C &G STATUS Munic.: 10 - HAMPDEN TOWNSHIP School: 4 - CUMBERLAND VALLEY SD MARKET -BASED ASSESSMENT Control Number: 00521115 Password for free Web Access: CUCJXZGP OLD NEW (My Property at CourthouseOnline.com /pa- cu -ao) Land 50,000 0 Improvements 33,000 0 TOTAL 83,000 0 Property Location: 1000 of Market Value at 2010 Base Year Rates. 1840 GOOD HOPE ROAD CLEAN AND GREEN (C &G) ASSESSMENT OLD NEW Land Size: 1.30 acres Land N/A N/A Improvements N/A N/A TOTAL N/A N/A Property Type: Cl Commercial - General(Grp 1) 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 - 50,000 - 50,000 Gary Eichelberger Improvements - 33,000 - 33,000 TOTAL - 83,000 - 83,,000 Effects Future Billing Cycles Only cc: LIFE LUTHERAN SERVICES INC [notc_al1L] CC: 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 LIFE LUTHERAN SERVICES INC Parcel Identifier: C/O ANTHONY R THOMPSON, ESQ 10 -14- 0840 -033A 190 BRODHEAD ROAD, STE 200 PO BOX 22257 MAILING DATE: OCTOBER 24, 2013 LEHIGH VALLEY PA 18002 -2257 APPEAL DEADLINE: NOVEMBER 23, 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 OLD I NEW 07/01/2014 for School ASSESSMENT 25,000 0 TAX STATUS Taxable Taxable PROPERTY DESCRIPTION C &G STATUS Munic.: 10 - HAMPDEN TOWNSHIP School: 4 - CUMBERLAND VALLEY SD MARKET -BASED ASSESSMENT Control Number: 10000393 Password for free Web Access: CUGQAHEX OLD NEW (My Property at Courthouseonline.com /pa- cu -ao) Land 25,000 0 Improvements 0 0 TOTAL 25,000 0 Property Location: 100% of Market Value at 2010 Base Year Rates. GOOD HOPE ROAD CLEAN AND GREEN (C &G) ASSESSMENT LAND APPROX 1 ACRE Land OLD N/A NEW N/A Land Size: 1.00 acres Improvements N/A N/A TOTAL N/A N/A Property Type: CL Land value based on rates provided by the State. Commercial - Vacant Land CHANGE OF TAX BASIS - NET CHANGE Cumberland County Commissioners Barbara Cross COUNTY /MUNIC SCHOOL Jim Hertzler Land - 25,000 - 25,000 Gary Eichelberger Improvements 0 0 TOTAL - 25,000 - 25,000 Effects Future Billing Cycles Only cc: LIFE LUTHERAN SERVICES INC [notc_allL) CC: SHERIFF'S OFFICE OF CUMBERLAND COUNT Y' , : - Ronny R Anderson Sheriff ' 1.} r.tea`- ttr of CHIT/bet( i r _ a , 4: Jody S Smith ` 2' , — y- Chief Deputy t` . r 4717 Richard W Stewart CtJM5 ' Solicitor Fg . WE ER,F= PENN 5 , I k,`= 4. ,v it_ ;2- i / o All 1QL Life Lutheran Services Inc. Case Number vs. Cumberland County Board of Assessment Appeals 2013-6913 SHERIFF'S RETURN OF SERVICE 11/25/2013 03:30 PM - Deputy Jeff Kolodzi, being duly sworn according to law, served the requested Assessment Appeal by handing a true copy to a person representing themselves to be Bonnie Mahoney, Chief Assessor, who accepted as"Adult Person in Charge"for Cumberland County Board of Assessment Appeals at 1 Courthouse Square, Room 107, Carlisle Borough, Carlisle, PA.. 7013. JEFF 04ZI, DEPUTY SHERIFF COST: $34.78 SO ANSWERS, November 26, 2013 RONNY R ANDERSON, SHERIFF u-i'r,u e••osc• Y' 1 iiONC c s 2113 DEC —9 P11 3: Ci4 CUMBERLAND CUUN `i PENNSYLVANIA Anthony R.Thompson,Esquire ATTORNEY FOR APPELLANT Atty.ID#08140 LIFE LUTHERAN SERVICES,INC. 190 Brodhead Road Suite 200 P.O.Box 22257 Lehigh Valley,PA 18002-2257 610/997-5087 LIFE LUTHERAN SERVICES,INC., ) COURT OF COMMON PLEAS OF Appellant ) CUMBERLAND COUNTY,PA ) Civil Division-Law v. ) ) NO. 13-6913 Civil CUMBERLAND COUNTY ) BOARD OF ASSESSMENT APPEALS, ) REAL ESTATE Appellee. ) TAX ASSESSMENT APPEAL AFFIDAVIT OF SERVICE COMMONWEALTH OF PENNSYLVANIA ) ) SS.: COUNTY OF NORTHAMPTON ) Anthony R.Thompson,being duly sworn according to law,deposes and states that he is attorney for LIFE Lutheran Services,Inc.,Appellant in the above-captioned matter,and that he caused true and correct copies of the Petition of Appeal filed in the above matter to be served upon the municipalities within which whose jurisdictions the subject premises is located,by certified mail,deposited on November 26,2013.Attached hereto is a true and correct copy of the cover letter,together with copies of the return recei.ts. 'v l ��?A An!ony R. hompso squire Sworn to and subscribed before me this,S1.44 day of ,2013: ary Publi •MMONWEALTH OF PENNSYLVANIA_ NOTARIAL SEAL CAROLYN J.DONIO,Notary Public Hanover Twp.,Northampton County My Commission Expires October 27,2016 LAW OFFICES ANTHONY R. THOMPSON 190 BRODHEAD ROAD • SUITE 200 eMAIL:athomp @ptd.net P.O.BOX 22257 UAL: www.assesslaw.net LEHIGH VALLEY,PENNSYLVANIA 18002-2257 (61o)997-5087 Kay Lynne Dimmick,Paralegal TELEFAX(61o)371-7925 eMAIL: kdimmick @ptd.net November 26, 2013 Board of Commissioners Secretary of Cumberland County Cumberland Valley School District 1 Courthouse Square 6746 Carlisle Pike Carlisle, PA 17013-3387 Mechanicsburg, PA 17050 Clerk Hampden Township 230 South Sporting Hill Road Mechanicsburg,PA 17050 Re: LIFE Lutheran Services,Inc. PIN #10-14-0840-034 Ladies and Gentlemen: I enclose herewith and deliver to you a copy of an Assessment Appeal which Attorney Thompson has filed in the Court of Common Pleas of Cumberland County with respect to the above matter. Please note that your municipal subdivision is not being made a party to this appeal. The officials having responsibility to defend the assessment are the Cumberland County Assessor and the Cumberland County Board of Assessment Appeals The enclosed copy of the Assessment Appeal is being sent to you for notice purposes only. You have a right (but not an obligation) to intervene and become a party to these proceedings, if you choose to do so. Sincerely, Kay Lynne Dimmick, Paralegal KLD: Enclosure SENT VIA CERTIFIED MAIL—RETURN RECEIPT REQUESTED cc: John G. French, Esquire (sent via email only to johnajgflaw.net) SENDER: COMPLETE THIS SECTION COMPLETE THIS SECTION ON DELIVERY • Complete items 1,2,and 3.Also complete A. isplature + item 4 if Restricted Delivery is desired. ,,j , ❑Agent • Print your name and address on the reverse GC�fitL%�� ❑Addres: so that we can return the card to you. B. Received by(Printed Name) C. Date of Delhi( • Attach this card to the back of the mailpiece, or on the front if space permits. �"�' D. Is delivery address different from item 1? ❑Yes - 1. Article Addressed to: If YES,enter delivery address below: ❑ No SECRETARY CUMBERLAND VALLEY SCHOOL DISTRICT 6746 CARLISLE PIKE 3. Service Type Certified Mail ❑Express Mail MECHANICSBURG,PA 17050 ❑Registered ,laRetum Receipt for Merchand ❑Insured Mail ❑C.O.D. 4. Restricted Delivery?(Extra Fee) ❑Yes 2, Article Number (Transfer from sei 7011 0470 0002 6506 8043 PS Form 3811,February 2004 Domestic Return Receipt 102595-02-M-1 SENDER: COMPLETE THIS SECTION COMPLETE THIS SECTION ON DELIVERY • Complete items 1,2,and 3.Also complete MilW . item 4 if Restricted Delivery is desired. / t 0-Agent • Print your name and address on the reverse / G'l(/� ❑Addres. so that we can return the card to you. �,-ceived by • •-ted Name) . Date of D liv • Attach this card to the back of the mailpiece, kerb / , ChA \949-11 f or one front if space permits. !�'(//N� D. Is delive)-.ddress different from item 1? ❑Yes 1. Article Addressed to: If YES,enter delivery address below: le'No CLERK HAMPDEN TOWNSHIP 230 SOUTH SPORTING HILL ROAD MHANICSBURG,PA 17050 3. Service Type .ISCertified Mail ❑Express Mail ❑Registered -®.Return Receipt for Merchand ❑Insured Mail ❑C.O.D. • 4. Restricted Delivery?(Extra Fee) ❑Yes 2. Article Number 7011 0470 0002 6506 8050• (Transfer from serf._.� --- PS Form 3811,February 2004 Domestic Return Receipt 102595-02-M-1 i , . .._ SENDER: COMPLETE THIS SECTION COMPLETE THIS SECTION ON DELIVERY • Complete items 1,2,and 3.Also complete A. Signature item 4 if Restricted Delivery is desired. A-Agent • Print your name and address on the reverse j ❑Addres so that we can return the card to you. Weiv.d • •rinted Name) C Qate•f D. ■ • Attach this card to the back of the mailpiece, j or on the front if space permits. , I 000ccc ' D. Is delivery address different from item 1? • Y s 1. Article Addressed to: If YES,enter delivery address below: p-No COMMISSIONERS CUMBERLAND COUNTY COURTHOUSE • 1 COURTHOUSE SQUARE CARLISLE,PA 17013-3387 3. Service Type • ®Certified Mail 0 Express Mail ❑Registered D-Return Receipt for Merchanc ❑Insured Mail ❑C.O.D. 4. Restricted Delivery?(Extra Fee) ❑Yes 2. Article Number- 7011 0470 0002 6506 8036 (Transfer from servla, c? PRAECIPE FOR LISTING CASE FOR NON (Must be typewritten and submitted in TO THE PROTHONOTARY OF CUMBERLAND COUNTY PRO 7710/' ;'6 i/; JURY TRIAL fel ;, -11.1%V -4 / ENNSYLVgtgI'i triplicate) Please list the following case for a TRIAL WITHOUT A JURY. CAPTION OF CASE jentire caption must be stated in full' LIFE LUTHERAN SERVICES, INC. (Plaintiff) vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS (Defendant) vs. (check one) 0 Civil Action — Law ['Appeal from arbitration (other) No. 13-6913 Indicate the attorney who will try case for the party who files this praecipe: Anthony R. Thompson, Esquire Civil Term Indicate trial counsel for other parties if known: John G. French, Esquire This case is ready for trial. Signed: Date: 5/28/14 Print Name: Antheny R. Thompson, Esquire Attorney for: LIFE Lutheran Services, Inc. G�# /5"o9 ,�� 361179a LIFE LUTHERAN SERVICES, INC., Appellant : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA v. : CIVIL ACTION — LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee : 13-6913 CIVIL TERM IN RE: ASSESSMENT APPEAL ORDER OF COURT AND NOW, this 13th day of June, 2014, upon consideration of Appellant's Assessment Appeal, a hearing is scheduled for Thursday, August 14, 2014, at 1:30 p.m., in Courtroom No. 5, Cumberland County Courthouse, Carlisle, Pennsylvania. ,,/Anthony R. Thompson, Esq. 190 Brodhead Road Suite 200 P.O. Box 22257 Lehigh Valley, PA 18002-2257 Attorney for Appellant John French, Esq. 1304 Oak Lane New Cumberland, PA 17070 Attorney for Appellee Cumberland County Board of _ Assessment Appeals BY THE COURT, Christ ee L. Peck, J. ?baud._ L3,ti C) rn c cp CJ ,/Bonnie Mahoney Chief Assessor :rc ei,74. PI John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, PA 17013 Tel: 717-759-5297 2014 ACID f! PP; 2: /,' rUMBERL AND SNS YLVANIAlr'r y LIFE LUTHERAN SERVICES, INC., Appellant, v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee Supreme Court I.D. No.90788 : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA • : CIVIL ACTION - LAW : CIVIL NO. 13-6913 : REAL ESTATE : TAX ASSESSMENT APPEAL • • Parcel Nos. 10-14-0840-034 and 10 -14 -0840 -034 -EX MOTION FOR CONTINUANCE AND NOW, comes the Respondent/Appellee, Cumberland County Board of Assessment Appeals, and files this Motion for Continuance of which the following is a statement: 1. Movant is the Cumberland County Board of Assessment Appeals, Respondent/Appellee in the above -captioned matter. 2. On November 21, 2013, Petitioner/Appellant filed a Petition for Allowance of Appeal from a Decision of the Cumberland County Board of Assessment Appeals. 3. On June 4, 2014, Petitioner/Appellant filed a Praecipe for Listing Case for Non - Jury Trial. 4. On June 13, 2014, the Court, by the Honorable Christylee L. Peck, entered an Order scheduling a hearing for Thursday, August 14, 2014. Motion for Continuance 1 5. Movant, Cumberland County Board of Assessment Appeals, desires to coordinate with the taxing bodies (municipality, school district) for the retention of an expert appraiser to provide an appraisal report and expert testimony for the hearing, but is unable to have this accomplished by the hearing date of August 14, 2014. 6. Movant, Cumberland County Board of Assessment Appeals, has requested that the Petitioner/Appellant, Life Lutheran Services, Inc., concur in the request for a continuance, but the Petitioner/Appellant has elected to NOT concur in that request. 7. The parties are significantly far apart in their valuation of the property. In addition to assisting the Movant and the taxing bodies in preparing for trial, the preparation of an appraisal by an outside expert may assist the parties in settlement negotiations. 8. In order to properly prepare an appraisal for the hearing, and in order to allow the parties to further seek settlement in this case, it is respectfully requested that this Court grant a general continuance to allow the parties to develop their evidence for the hearing, and attempt to settle the case. WHEREFORE, Movant, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order cancelling the hearing presently scheduled for August 14, 2014, and grant a general continuance in the above captioned case. Dated: August 8, 2014 Respectfull submitted, By: John . French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, PA 17013 Tel: 717-759-5297 Supreme Court I.D.#90788 Motion for Continuance 2 LIFE LUTHERAN SERVICES, INC., Appellant, v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA : CIVIL ACTION - LAW : CIVIL NO. 13-6913 • : REAL ESTATE : TAX ASSESSMENT APPEAL • Parcel Nos. 10-14-0840-034 and 10 -14 -0840 -034 -EX CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Motion for Continuance, by placing a true and correct copy of the same in the United States mail, postage pre -paid, addressed to: Anthony R. Thompson, Esquire 190 Brodhead Road Suite 200 P.O. Box 22257 Lehigh Valley, PA 18002-2257 Attorney for Petitioner/Appellant Mark C. Duffie, Esquire Johnson, Duffie, Stewart & Weidner, P. C. 301 Market Street P.O. Box 109 Lemoyne, PA 17043 Solicitor for Cumberland Valley School District Date: August 8, 2014 Keith O. Brenneman, Esquire Snelbraker & Brenneman, P.0 44 West Main Street Mechanicsburg, PA 17055 Solicitor for Hampden Township 1ohn G. French, Esquire Counsel to the Cumberland County Board of Assessment Appeals 1304 Oak Lane New Cumberland, PA 17070 (717) 856-0845 Attorney I.D.#90788 ALtr 12 02 PENN$YlvU COLI N , NI Anthony R. Thompson,Esquire ATTORNEY FOR APPELLANT Atty. ID #08140 LIFE LUTHERAN SERVICES,INC. 190 Brodhead Road Suite 200 P.O. Box 22257 Lehigh Valley, PA 18002-2257 610/997-5087 LIFE LUTHERAN SERVICES,INC., ) COURT OF COMMON PLEAS OF Appellant ) CUMBERLAND COUNTY, PA ) Civil Division - Law v. ) ) NO. 13-6913 Civil CUMBERLAND COUNTY ) BOARD OF ASSESSMENT APPEALS, ) REAL ESTATE Appellee. ) TAX ASSESSMENT APPEAL RESPONSE OF LIFE LUTHERAN SERVICES,INC. IN OPPOSITION TO MOTION FOR CONTINUANCE LIFE Lutheran Services, Inc.,by its attorney, opposes the County Board's Motion for Continuance and responds as follows: 1. The statement is correct. 2. The statement is correct. 3. Appellant is uncertain when its praecipe was clocked. However, it was mailed to the Prothonotary on May 28, 2014. In further response, on several prior occasions,beginning as early as February 10, 2014, Appellant's attorney emailed to the Assessment Board's attorney a copy of Appellant's real estate appraisal report issued by William A. Bassett, Pa. Certified General Appraiser,with a request that the parties attempt to resolve this amicably. Subsequently, on May 5, 2014, Appellant's attorney again emailed the Assessment Board's attorney a notification that the matter would be requested for a hearing unless the parties arrived at a resolution. Neither of these communications elicited any response from the Assessment Board's attorney and, on May 28, 2014, Praecipes were filed requesting non jury trial. 4. The statement is correct. 5. The County Assessment Board has had ample opportunity since this appeal was filed and since receiving Appellant's appraisal report on February 10, 2014, to retain an expert appraiser. Significantly, no taxing jurisdiction has entered any appearance or given any indication to Appellant of an interest in this appeal. 6. The first communication given by the Assessment Board's attorney to Appellant's attorney was a telephone call on the afternoon of Thursday, August 7, 2014 requesting a continuance. Inasmuch as Appellant previously had arranged for its valuation witness and Appellant's witness to be in court on the appointed hearing date of August 14, 2014 and the requested continuance was general, approval of the continuance was not given. 7. Appellant acknowledges that there is a significant difference between the current assessment of$4,108,000 and Appellant's appraisal of$2,450,000. However, this has been occasioned by the Assessment Board's increase of the assessment on the subject premises from $2,500,000 to $4,108,000 being the reason this current assessment appeal has been filed. With respect to the Assessment Board's request to hire an"outside expert"to prepare an appraisal, there has been more than ample opportunity to accomplish this over the past several months. 8. Taxpayer-Appellant strongly objects to any"general continuance"because if past 2 experience can provide any guide, this matter will continue to languish. This is a simple appeal of a property which presently enjoys an 81% charitable exemption and there is ample opportunity for the Assessment Office internal appraisers and the Appellant-Taxpayer to resolve this without additional delay and burden upon the Cumberland County judicial system. WHEREFORE, Appellant, LIFE Lutheran Services, Inc.,prays Your Honorable Court: a. to deny the Assessment Board's Motion for Continuance; or b. if this Honorable Court is inclined to hear argument by the parties, to permit this to occur by telephone conference with the Court prior to August 14, 2014. Respectfully submitted, Dated: August 11, 2014 Anthony R. Tho pson,Esqu e Attorney for LIFE Lutheran Services,Inc. 3 Anthony R.Thompson,Esquire ATTORNEY FOR APPELLANT Atty.ID#08140 LIFE LUTHERAN SERVICES,INC. 190 Brodhead Road Suite 200 P.O.Box 22257 Lehigh Valley,PA 18002-2257 610/997-5087 LIFE LUTHERAN SERVICES,INC., ) COURT OF COMMON PLEAS OF Appellant ) CUMBERLAND COUNTY,PA ) Civil Division-Law v. ) ) NO. 13-6913 Civil CUMBERLAND COUNTY ) BOARD OF ASSESSMENT APPEALS, ) REAL ESTATE Appellee. ) TAX ASSESSMENT APPEAL CERTIFICATE OF SERVICE I hereby certify that on the 11th day of August,2014 a true and correct copy of the within Appellant- Taxpayer's Hearing Memorandum in the aforementioned case was served upon the following persons and in the manner indicated below. Service by eMAIL and Federal Express Overnight Courier Addressed as Follows: Honorable Christylee L,Peck John French,Esquire Cumberland County Courthouse 1304 Oak Lane 1 Courthouse Square New Cumberland,PA 17070 Carlisle,PA 17013 (counsel for Cumberland County Board of Assessment Appeals) Bonnie M.Mahoney,CPE,Chief Assessor Cumberland County Board of Assessment Appeals Cumberland County Courthouse 1 Courthouse Square Room 107 Carlisle,PA 17013-3387 Anthony R. homps Esquire Attorney for Appellant LIFE Lutheran Services,Inc. 4 LIFE LUTHERAN SERVICES, INC., Appellant : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA v. : CIVIL ACTION — LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee : NO. 13-6913 CIVIL TERM IN RE: APPELLEE'S MOTION FOR CONTINUANCE ORDER OF COURT AND NOW, this 20th day of August, 2014, upon consideration of Appellee's Motion for Continuance, the hearing previously scheduled for August 14, 2014, is rescheduled to Monday, November 24, 2014, at 9:30 a.m., in Courtroom No. 5, Cumberland County Courthouse, Carlisle, Pennsylvania. .7 -Anthony R. Thompson, Esq. 190 Brodhead Road Suite 200 P.O. Box 22257 Lehigh Valley, PA 18002-2257 Attorney for Appellant 7 John G. French, Esq. 1304 Oak Lane New Cumberland, PA 17070 Attorney for Appellee BY THE COURT, ' (-4/---61k,_ int'h-- I / c,--) ;-: -rni CD Christylee L. Peck, J. r mac, :. CD -C. C. Duffle, Esq. 301 Market Street P.O. box 109 Lemoyne, PA 17043 Solicitor for Cumberland Valley School District Keith 0. Brenneman, Esq. 44 West Main Street Mechanicsburg, PA 17055 Solicitor for Hampden Township :rc Ctoi) es wtcold s'/.2, LIFE LUTHERAN SERVICES, INC., Appellant : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA v. : CIVIL ACTION — LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee : NO. 13-6913 CIVIL TERM IN RE: TAX ASSESSMENT APPEAL ORDER OF COURT AND NOW, this 24th day of November, 2014, upon receipt of a letter from Anthony R. Thompson, attorney for Appellant, stating that all parties have reached an agreement but that they all further agree a continuance is necessary to memorialize the terms of the agreement, and having requested a future hearing date in case the settlement is not solidified, this matter is hereby continued to Thursday, April 2, 2015, at 9:30 a.m., in Courtroom No. 5, Cumberland County Courthouse, Carlisle, Pennsylvania. BY THE COURT, Z� Christylee L. Peck, J. /Anthony R. Thompson, Esq. 190 Brodhead Road Suite 200 P.O. Box 22257 Lehigh Valley, PA 18002-2257 Attorney for Appellant / John G. French, Esq. 1304 Oak Lane New Cumberland, PA 17070 Attorney for Appellee (J3 Mark C. Duffle, Esq. 301 Market Street P.O. box 109 Lemoyne, PA 17043 Solicitor for Cumberland Valley School District / Keith O. Brenneman, Esq. 44 West Main Street Mechanicsburg, PA 17055 Solicitor for Hampden Township :rc may Iibgby