Loading...
HomeMy WebLinkAbout13-7020 Supreme Co nnsylvania Con leas For Prothonotary Use Only: 1]' t Docket No: E C rlan�` -�_ County The information collected on this form is used solely for court administration purposes. This form does not supplement or replace the cling and service of pleadings or other papers as required by law or rules of court. Commencement of Action: S O Complaint O Writ of Summons 0 Petition O Transfer from Another Jurisdiction Declaration of Taking E CLead Plaintiffs Name: Lead Defendant's Name: T Pennsylvania-American Water Company Cumberland County Board of Assessment Appeals Dollar Amount Requested: Owithin arbitration limits I Are money damages requested? O Yes 0 No (J (check one) Ooutside arbitration limits N Is this a Class Action Suit? O Yes El No Is this an MDJAppeal? O Yes 0 No A Name of Plaintiff/Appellant's Attorney: Thomas A. Bowen and Ambrose W. Heinz O Check here if you have no attorney(are a Self-Represented [Pro Se] Litigant) TORT(do not include Mass Tort) CONTRACT(do not include Judgments) CIVIL APPEALS Intentional O Buyer Plaintiff Administrative Agencies Malicious Prosecution O Debt Collection:Credit Card El Board of Assessment O Motor Vehicle O Debt Collection:Other O Board of Elections E3 Nuisance Dept.of Transportation E3 Premises Liability [3 Statutory Appeal:Other [ Product Liability(does not include Emass tort) O Employment Dispute: Slander/Libel/Defamation Discrimination C 0 Other: O Employment Dispute:Other O Zoning Board T O Other: I Q Other: o MASS TORT Asbestos N Q Tobacco O Toxic Tort-DES Toxic Tort-Implant REAL PROPERTY MISCELLANEOUS O Toxic Waste B E3Other: O Ejectment O Common Law/Statutory Arbitration O Eminent Domain/Condemnation O Declaratory Judgment O Ground Rent Mandamus O Landlord/Tenant Dispute Non-Domestic Relations O Mortgage Foreclosure:Residential Restraining Order PROFESSIONAL LIABLITY O Mortgage Foreclosure:Commercial O Quo Warranto O Dental O Partition O Replevin © Legal O Quiet Title O Other: Medical O Other: Other Professional: Doe 1D.`1270591 Updated 1/112411 IN THE COURT OF COMMON PLEAS OF - J I l J " CUMBERLAND COUNTY, PENNSYLVANIA ,CIVIL ACTION—LAW !J ' `' ''"` 10^ D/COLIN PcP'�NS,�L`,�ANIt PENNSYLVANIA-AMERICAN WATER D (/t COMPANY, Docket No. Appellant Type: Real Estate Tax Assessment Appeal V. Property: 109 Sample Bridge Road Silver Spring Township CUMBERLAND COUNTY BOARD OF Parcel No. 38-07-0459-011-PU ASSESSMENT APPEALS, Filed on Behalf of: Respondent. Pennsylvania-American Water Company Counsel of Record for this Parry: Thomas A. Bowen, Esquire Attorney I.D.No. 53133 Phone: (717) 255-7363 Fax: (610) 371-7391 Email: tab(kstevenslee.com Ambrose W. Heinz, Esquire Attorney I.D.No. 91021 Phone: (717) 255-7377 Fax: (610) 371-7394 Email: awhkstevenslee.com Stevens &Lee, P.C. 17 North Second Street, 16th Floor Harrisburg, PA 17101 akL4 CL �o�o7a SL 1 1271009v 1 101575.00077 P_# a IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION—LAW PENNSYLVANIA-AMERICAN WATER COMPANY, Docket No. Appellant Type: Real Estate Tax Assessment Appeal V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent. PETITION AND APPEAL FROM DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS To the Honorable Judges of the Court of Common Pleas of Cumberland County: Pennsylvania-American Water Company("Appellant"), through its counsel Thomas A. Bowen, Esq. and Ambrose W. Heinz, Esq. of Stevens & Lee, hereby files the within Real Estate Tax Assessment Appeal (the "Appeal") averring as follows: 1. This Court has jurisdiction over this appeal pursuant to the Consolidated County Assessment Law, 53 Pa.C.S. § 8854, the Judicial Code, 42 Pa. C.S. § 933 the Local Agency Law, 2 Pa. C.S. § 752 and the Public Utility Realty Tax Act, 72 P.S. § 8105-A. 2. Appellant is Pennsylvania-American Water Company, a Pennsylvania public utility that provides water supply services throughout Pennsylvania. Appellant maintains its principal office in Hershey, Pennsylvania. Appellant's mailing address is 800 West Hersheypark Drive, Hershey, PA 17033. 1 SL 1 12710090 101575.00077 3. Respondent is the Cumberland County Board of Assessment Appeals ("Board"), with its offices located at 1 Courthouse Square, Room 107, Carlisle, Pennsylvania 17013. 4. This appeal involves parcel number 38-07-0459-011-PU, which is located in Silver Spring Township at 109 Sample Bridge Road in Cumberland County(the "Property"). 5. The names and addresses of all taxing authorities with respect to the Property are as follows: (a) Cumberland County, 1 Courthouse Square, Carlisle, PA 17013. (b) Silver Spring Township, 8 Flowers Drive, Mechanicsburg, PA 17050. (c) Cumberland-Valley School District, 6746 Carlisle Pike, Mechanicsburg, PA 17050. 6. The assessed value of the Property is $1,836,500. 7. The Property is classified as "utility reality" as defined in Section 1101-A of the Public Utility Realty Tax Act("PURTA"), 72 P.S. § 8101-A. 8. On or about August 30, 2013, Appellant timely appealed a PURTA tax assessment of the Property for the 2014 tax year. 9. On October 29, 2013, the Board held a hearing on the aforesaid appeal. 10. On October 30, 2013, the Board gave notice of its decision,making no change to the assessed value, taxable status or PURTA classification of the Property. A copy of the Board's 2 SL 1 12710090 1015 75.00077 decision was mailed to Appellant on October 30, 2013. A true and correct copy of the Board's decision is attached as Exhibit A. 11. Appellant objects to the Board's decision for the following reasons: (a) The assessed value of the Property determined by the Board is unreasonably high, improper, unjust and contrary to law since it results in a market value that is greater than the Property's actual market value. (b) Appellant's easements, water distribution towers, poles,pipes and water distribution lines on the Property are exempt from tax under PURTA. 72 P.S. § 8101-A(3)(i) & (iii). (c) Appellant's machinery and equipment on the Property are excluded from tax under PURTA, 72 P.S. § 8101-A(3), and from local real estate taxation. 53 Pa.C.S. § 8811(b)(1). 12. Appellant is aggrieved by the action of the Board and the Assessment of the Property. WHEREFORE, Appellant respectfully requests that this Honorable Court hold a de novo hearing regarding this appeal and: (a) Reduce the assessed value of the Property for the 2014 tax year; (b) Determine the Appellant's easements, water distribution towers,poles,pipes and water distribution lines are exempt from tax under PURTA; 3 SL 1 1271009v 1 101575.00077 (c) Determine that Appellant's machinery and equipment on the Property are excluded from the PURTA tax and from local real estate taxation; (d) Direct the Board to pay the costs of this appeal and hearing; and (e) Grant such other relief as this Court finds just and equitable. Respectfully submitted, Thomas A. Bowen, Esquire Attorney I.D. No. 53133 Ambrose W. Heinz, Esquire Attorney I.D.No. 91021 Stevens & Lee, P.C. 17 N. Second Street, 16th Floor Harrisburg, Pennsylvania 17101 Phone: (717) 255-7363 Email: tab @stevenslee.com Dated: November A5-2013 Counsel for Appellant 4 SL 1 1271009v 1 101575.00077 VERIFICATION 1, SETH A. MENDELSOHN,hereby verify that I am authorized to make this verification, and that the facts set forth in the foregoing Petition and Appeal are true and correct to the best of my knowledge, information and belief. This verification is further made subject to the penalties set forth in 18 Pa. C.S. §4904,relating to unsworn falsifications to authorities. Pennsylvania-American Water Company By:- - '4. .rar .�o 1 Name: Seth A. Mendelsohn Title: Corporate Counsel Dated: {� 4't 11/20/2013',SLI 127077(KA 101575.00077 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 PENNSYLVANIA-AMERICAN WATER Parcel Identifier: C/O THOMAS A BOWEN, ESQ 38-07-0459-011.-PU STEVENS & LEE 17 N SECOND STREET, 16TH FLOOR MAILING DATE: OCTOBER 30, 2013 HARRISBURG PA 17101 APPEAL DEADLINE: NOVEMBER 29, 2013 BOARD OF ASSESSMENT APPEALS DECISION NOTICE - THIS IS NOT A TAX BILL This is a notice of a change to the assessed valuation or status of this property. REASON FOR CHANGE: 04 - APPEAL BOARD DECISION (DENIED - NO CHANGE) The Board of Assessment Appeals has issued this decision regarding 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 1,836,500 1,836,500 TAX STATUS Tax Exempt Tax Exempt PROPERTY DESCRIPTION C&G STATUS Munic. : 38 - SILVER SPRING TWP School: 4 - CUMBERLAND VALLEY SD MARKET-BASED ASSESSMENT Control Number: 38000652 Password for free Web Access: CUWZHETI OLD NEW (My Property at CourthouseOnline.com/pa-cu-ao) Land 483,200 483,200 Improvements 1,353,300 1,353,300 TOTAL 1,836,500 1,836,500 Property Location: 1000 of Market Value at 2010 Base Year Rates. 109 SAMPLE BRIDGE ROAD CLEAN AND GREEN (C&G) ASSESSMENT LAND APPROX 12 ACRES OLD NEW Land Size: 12.08 acres Land N/A N/A Improvements N/A N/A TOTAL N/A N/A Property Type: U Utility-Exempt From RE Tax 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 0 0 Gary Eichelberger Improvements 0 0 TOTAL 0 0 Effects Future Billing Cycles Only cc: PENNSYLVANIA-AMERICAN WATER [note—allL] CC: CERTIFICATE OF SERVICE I, Thomas A. Bowen, Esquire, certify that on this date, I served a certified true and correct copy of the foregoing Real Estate Tax Assessment Appeal of Pennsylvania-American Water Company, upon the following by first class mail,postage prepaid and by certified mail, return receipt requested, addressed as follows: Cumberland County Board of Assessment Appeals 1 Courthouse Square Carlisle, PA 17013 County of Cumberland 1 Courthouse Square Carlisle, PA 17013 Silver Spring Township 8 Flowers Drive Mechanicsburg, PA 17050 Cumberland-Valley School District 6746 Carlisle Pike Mechanicsburg, PA 17050 Date: November 2013 0 Thomas A. Bowen SL 1 1271009v 1 101575.00077 PENNSYLVANIA-AMERICAN WATER COMPANY, Appellant Q � IN THE COURT OF COMMON PLEAS V. OF THE NINTH JUDICIAL DISTRICT CUMBERLAND COUNTY BOARD OF -28iS-816-7 - IVIL TERM ASSESSMENT APPEALS, Respondent ASSESSMENT APPEAL IN RE: PETITION AND APPEAL FROM DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEAL ORDER OF COURT AND NOW, this 5t" day of December 2013, upon consideration of the Petition and Appeal from Decision of the Cumberland County Board of Assessment Appeals, a de novo HEARING is scheduled for 16 April 2014 at 9:30 a.m. in Courtroom Number Six of the Cumberland County Courthouse, Carlisle, Pennsylvania. PETITIONER shall serve the notice of the appeal, Petition and Appeal from Decision, and this Order of Court upon all interested parties. BY THE Thomas A. Placey C.P.J. Distribution: Thomas A. Bowen, Esq. - , ,,""John G. French, Esq., Solicitor M � �1 --15'onnie Mahoney, Chief Assessor (2o ES / 'C cif. LL to /3 7 � ,e ' 6 . PENNSYLVANIA-AMERICAN : IN THE COURT OF COMMON PLEAS OF WATER COMPANY, : CUMBERLAND COUNTY, PENNSYLVANIA Appellant v. CIVIL ACTION—LAW CUMBERLAND COUNTY z rrti �: BOARD OF ASSESSMENT • nr- APPEALS, • r - Appellee : NO. 13-7020 CIVIL TERM ° zc) E ,c c err. ******************* Q PENNSYLVANIA-AMERICAN : IN THE COURT OF COMMON PLEAS OF WATER COMPANY, : CUMBERLAND COUNTY, PENNSYLVANIA Appellant v. : CIVIL ACTION—LAW • CUMBERLAND COUNTY • BOARD OF ASSESSMENT • APPEALS, Appellee : NO. 13-7021 CIVIL TERM IN RE: PETITIONS AND APPEALS FROM DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS AMEENDED ORDER OF COURT AND NOW, this 11th day of December, 2013, the prior Orders in the above- captioned matters are hereby amended as follows: At Docket No. 2013-7020, the Order dated December 5, 2013, is hereby amended to reflect that the hearing will be scheduled for Monday, April 14, 2011, at 9:30 a.m., in Courtroom No. 5, Cumberland County Courthouse, Carlisle, Pennsylvania. This change in scheduling time and courtroom change is to facilitate hearing both cases currently before the Courts at the same time. ti The amendment further reflects changes to the distribution list to the correct parties for Docket No. 13-7021. BY THE COURT, ;/ Christ led e Y J. Distribution: No. 13-7020 Thomas A. Bowen, Esq. Ambrose W. Heinz, Esq. Stevens & Lee, P.C. 17 North Second Street, 16th Fl. Harrisburg, PA 17101 Attorneys for Appellant Bonnie Mahoney Chief Assessor Board of Assessment Appeals of Cumberland County 1 Courthouse Square Room 107 Carlisle, PA 17013 /John G. French, Esq. County of Cumberland 1 Courthouse Square Carlisle, PA 17013 Solicitor Aver Spring Township 8 Flowers Drive Mechanicsburg, PA 17050 Cumberland Valley School District 6746 Carlisle Pike Mechanicsburg, PA 17050 enpl'es Oat tect. 1 ./[412 �PYj Distribution No. 13-7021 omas A. Bowen, Esq. Ambrose W. Heinz, Esq. Stevens & Lee, P.C. 17 North Second Street, 16th F1. Harrisburg, PA 17101 Attorneys for Appellant ..Wonnie Mahoney Chief Assessor Board of Assessment Appeals of Cumberland County 1 Courthouse Square Room 107 Carlisle, PA 17013 -hn G. French, Esq. County of Cumberland 1 Courthouse Square Carlisle, PA 17013 Solicitor sower Allen Township 2233 Gettysburg Road Camp Hill, PA 17011 TiVest Shore School District 507 Fishing Creek Road New Cumberland, PA 17070 :rc t'C,sL 6-L lg1413 yr1e) F � j', �t H' k.WD-Ol 2 ICE t.,#' f t)t pROTHONOTAW, Johnson, Duffie, Stewart&Weidner 2513 DEC 13 PM 1= 56 By: Mark C. Duffie CUMBERLAND COUNTY I.D. No. 75906 RENNSYLLANAorneys for Intervenor 301 Market Street P. O. Box 109 Lemoyne, Pennsylvania 17043-0109 (717) 761-4540 mcd @jdsw.corn PENNSYLVANIA-AMERICAN WATER : IN THE COURT OF COMMON PLEAS OF COMPANY, : CUMBERLAND COUNTY, PENNSYLVANIA Appellant : CIVIL ACTION - LAW v. : NO. 13-7020 CIVIL CUMBERLAND COUNTY BOARD OF • ASSESSMENT APPEALS : TAX ASSESSMENT APPEAL Respondent PROPERTY: 109 Sample Bridge Road, Silver Spring Township TAX PARCEL NO.: 38-07-0459-011-PU SCHOOL DISTRICT: CUMBERLAND VALLEY SCHOOL DISTRICT PRAECIPE OF NOTICE OF INTERVENTION PURSUANT TO 53 P.S. 48855 TO THE PROTHONOTARY AND HONORABLE JUDGES OF SAID COURT: Please accept the undersigned's Praecipe of Notice of Intervention pursuant to 53 P.S. §8855 which we are filing on behalf of Cumberland Valley School District. Respectfully submitted JOHNSON, DUFFIE STEWART &WEIDNER By d� ark . Duffie Attorney for Intery or Dated: /2-'7- -13 :596491 CERTIFICATE OF SERVICE AND NOW, this day of December, 2013, the undersigned does hereby certify that he did this date serve a copy of the foregoing upon the Appellant by causing same to be deposited in the United States Mail, first class postage prepaid, at Lemoyne, Pennsylvania, addressed as follows: Cumberland County Board of Assessment Appeals 1 Courthouse Square Carlisle, PA 17013 John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1304 Oak Lane New Cumberland, PA 17070 Steven A. Stine, Esquire Solicitor, Silver Spring Township 25 Waverly Drive Hummelstown, PA 17036 Thomas A. Bowen, Esquire Stevens & Lee, P.C. 17 North Second Street, 16th Floor Harrisburg, PA 17101 JOHNSON, DUFFIE, STEWART &WEIDNER By: Mar C. Duffie 2 John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, Pennsylvania 17013 d � �..,``I�iJ�fp A P, 10 1 tt ;3EF LAi, :D COUNTY PENNSYLVANIA Supreme Court I.D. No.90788 PENNSYLVANIA - AMERCIAN WATER COMPANY, Appellant v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent Parcel Nos. 38 -07 -0459- 011 -PU and 13 -09- 0545 - 011 -PU Tel: 717 - 759 -5297 : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA : CIVIL ACTION - LAW : CIVIL NOS. 13 -7020 and 13 -7021 MOTION FOR CONTINUANCE AND NOW, comes the Respondent, Cumberland County Board of Assessment Appeals, and files this Motion for Continuance of which the following is a statement: Movant is the Cumberland County Board of Assessment Appeals, Respondent in the above - captioned matter. 2. On or about November 25, 2013, Petitioner, Pennsylvania- American Water Company, filed two Petitions for Allowance of Appeal from Decisions of the Cumberland County Board of Assessment Appeals. Motion for Continuance 3. On December 4, 2013, the Court, by the Honorable Christylee Peck, entered an Order for docket number 13 -7021, scheduling a hearing for Monday, April 14, 2014. 4. On December 5, 2013, the Court, by the Honorable Thomas A. Placey, entered an Order for docket number 13 -7020, scheduling a hearing for Wednesday, April 16, 2014. 5. On December 11, 2013, the Court, by the Honorable Christylee Peck, entered an Order for docket number 13 -7020, amending an earlier Order and scheduling a hearing for Monday, April 14, 2014, so that docket numbers 13 -7020 and 13 -7021 could be heard together. 6. Movant, Cumberland County Board of Assessment Appeals, desires to coordinate with the taxing bodies 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 April 14, 2014. 7. Appellant, Pennsylvania- American Water Company, is similarly situated and anticipates the need to retain an expert appraiser to provide an appraisal report and expert testimony for the hearing. 8. Appellant and Respondent also anticipate the possible pre- hearing resolution of certain of the issues that are presently before the Court and desire the opportunity to confer toward that end. 9. Movant, Cumberland County Board of Assessment Appeals, requested that the Petitioner, Pennsylvania- American Water Company, concur in this request for a continuance, and Petitioner has elected to concur in that request. Motion for Continuance 2 10. All intervening parties have also concurred in this request for a continuance. 11. 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. 12. In order to allow the parties to properly prepare for the hearing, and in order to allow time for the possibility of pre-hearing resolution of certain of the issues in the above captioned cases, 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 April 14, 2014, and grant a general continuance in the above captioned case. Dated: April 8, 2014 Respectfully submitted, By Y John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1 Courthouse Square, Room 107 Carlisle, PA 17013 (717) 759-5297 Supreme Court I.D.#90788 Motion for Continuance 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 PENNSYLVANIA - AMERCIAN WATER COMPANY, Appellant v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA • • : CIVIL ACTION - LAW • CIVIL NOS. 13 -7020 and 13 -7021 • • • Parcel Nos. 38 -07- 0459 - 011 -PU and • 13 -09- 0545 - 011 -PU CERTIFICATE OF SERVICE hereby certify that on April 8, 2014, a true and correct copy of the foregoing Respondent's Motion for Continuance was served by means of United States Mail, postage prepaid, to the attorneys /parties of record as follows: Thomas A. Bowen, Esquire Attorney for Appellant Stevens & Lee, P.C. 17 North Second Street, 16th Floor Harrisburg, PA 17101 Steven A. Stine, Esquire Solicitor for Silver Spring Township 23 Waverly Drive Hummelstown, PA 17036 Steven P. Miner, Esquire Solicitor for Lower Allen Township Daly, Zucker, Meilton, Miner & Gingrich, LLC 1035 Mumma Road, Suite 101 Wormleysburg, PA 17043 Mark C. Duffle, Esquire Solicitor for Cumb. Valley School District Johnson, Duffle, Stewart & Weidner, P. C. 301 Market Street P.O. Box 109 Lemoyne, PA 17043 Philip H. Spare, Esquire Attorney for West Shore School District Stock and Leader Susquehanna Commerce Center East, Suite E600 221 West Philadelphia Street York, PA 17401 Dated: April 8, 2014 Respectfully submitted, By C/l John French, Esquire 2 John G. French, Esquire Solicitor for Cumberland County Board of Assessment Appeals 1309 Bridge Street New Cumberland, Pennsylvania 17070 Supreme Court I.D. No.90788 Tel: 717-759-5297 PENNSYLVANIA-AMERCIAN WATER COMPANY, Appellant v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent Parcel Nos. 38-07-0459-011-PU and 13-09-0545-011-PU : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA : CIVIL ACTION - LAW ) r : CIVIL NOS. 13-7020 and 1307021 ORDER OF COURT cf, L?", AND NOW, this .//7/i.„, day of April, 2014, upon consideration of the Motion for Continuance filed by the Respondent, Cumberland County Board of Assessment Appeals, the hearing in the above-captioned matter scheduled for April 14, 2014 is CANCELLED and the matter is continued generally, at the call of any party. By the Court, .v9 Chris lee Peck, J. I es fr& rrr