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HomeMy WebLinkAbout13-7211 Supreme Co. ennsylvania Cou Co`mmo leas For Prothonotary Use Only: G s r't 1� Docket No: STS 1, Cumbe 1` County The information collected on this form is used solely for court administration purposes. This form does not supplement oi-replace the filing and service of pleadings or other papers as required by law or rules of court. Commencement of Action: S 0 Complaint 0 Writ of Summons Petition E 0 Transfer from Another Jurisdiction 0 Declaration of Taking C Lead Plaintiff's Name: Lead Defendant's Name: E T, Silver Spring Presbyterian Church Cumberland County Board of Assessment Appeals I Are money damages requested? ®Yes No Dollar Amount Requested: ®within arbitration limits (check one) []outside arbitration limits 0 N Is this a Class Action Suit? 0 Yes 0 No Is this an MDJAppeal? 0 Yes IM No A Name of Plaintiff/Appellant's Attorney: Alan W. Flenner i 0 Check here if you have no attorney(are a Self-Represented 1Pro Se] Litigant) Nature of the Case: Place an"X"to the left of the ONE case category that most accurately describes your PRIMARY CASE. If you are making more than one type of claim,check the one that tyou consider most important. TORT(do not include Mass Tort) CONTRACT(do not include Judgments) CIVIL APPEALS 0 Intentional 0 Buyer Plaintiff Administrative Agencies i 0 Malicious Prosecution fJ Debt Collection:Credit Card ® Board of Assessment 0 Motor Vehicle 0 Debt Collection:Other 0 Board of Elections 0 Nuisance Dept.of Transportation Premises Liability 7 Statutory Appeal:Other S f_1 Product Liability(does not include E mass tort) O Employment Dispute: 0 Slander/Libel/Defamation Discrimination C 0 Other: ® Employment Dispute:Other 0 Zoning Board T Other: I 0 Other: O MASS TORT 0 Asbestos N Tobacco ® Toxic Tort-DES j 0 Toxic Tort-Implant REAL PROPERTY MISCELLANEOUS j 0 Toxic Waste Ejectment B J Other: Cl O J 0 Common Law/Statutory Arbitration Eminent Domain/Condemnation 0 Declaratory Judgment 0 Ground Rent , Mandamus 0 Landlord/Tenant Dispute I®Non-Domestic Relations 0 Mortgage Foreclosure:Residential Restraining Order PROFESSIONAL LIABLITY 0 Mortgage 0 Quo Warranto Foreclosure:Commercial i Dental ® Partition 0 Replevin E 0 Legal 0 Quiet Title 0 Other: d 0 Medical 0 Other: d` 0 Other Professional: Updated 1/1/2011 F11LE0 Or r K;4_ ?1{3 DEC -5 PM 3, 12 COUN PENNSYLVANIA TY HIGH SWARTZ LLP Attorney for Petitioner By: Alan W. Flenner,Esquire Silver Spring Presbyterian Church Attorney ID No. 84118 40 East Airy Street Norristown, PA 19404 (610) 275-0700 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION -LAW SILVER SPRING PRESBYTERIAN CHURCH Petitioner ��/YI No. / 3 7p2 V. CUMBERLAND COUNTY BOARD OF 404 Silver Spring Road ASSESSMENT APPEALS Silver Spring Township Respondent TAX I.D. 38-20-1836-003 PETITION FOR LEAVE TO FILE APPEAL NUNC PRO TUNC FROM DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Petitioner, Silver Spring Presbyterian Church, by the undersigned counsel, seeks leave to appeal nunc pro tunc from a decision of the Cumberland County Board of Assessment Appeals dated October 30, 2013, which denied a real estate tax exemption application of the Petitioner, and in support thereof, Petitioner represents as follows: 1. Petitioner is a non-profit religious organization under the authority of the Presbyterian Church (U.S.A.), and has conducted worship services, educational activities, mission programs, and otherwise maintained a community presence in Silver Spring Township, Cumberland County since 1734. 2. Petitioner's meeting house, offices, classrooms, and other associated facilities are located at 444 Silver Spring Road in Silver Spring Township, Cumberland County, PA. 4103. 7s" &, e4g,5 A f-�a 99030 3. Petitioner is the owner of a parcel of real estate located at 404 Silver Spring Road, Silver Spring Township, Cumberland County, PA, in the Cumberland Valley School District(the "Property"). 4. The Property is further identified as Tax Parcel No. 38-20-1836-003. 5. Petitioner acquired title to the Property by deed dated June 22, 2009, and recorded with the Cumberland County Recorder of Deeds as Instrument Number 200921733. 6. The Property is located adjacent to and contiguous with Petitioner's property containing the meeting house and other associated facilities. 7. Since acquiring the Property, Petitioner has been renovating the principal building situated on the Property for Petitioner's mission purposes. The original stone portion of the principal building was used as a residence by ministers serving Petitioner's congregation in the 18th and early 19th centuries. 8. Cumberland County, Silver Spring Township, and the Cumberland Valley School District are the real estate taxing bodies with an interest in the tax exempt status of the Property. 9. In August 2013, Petitioner timely filed a real estate tax exemption application for the Property with the Cumberland County Board of Assessment Appeals (the "Board") for tax year 2014 and beyond. 10. On October 29, 2013, the Board heard the tax exemption application of the Petitioner. 11. Petitioner was represented by the undersigned counsel before the Board. 12. On October 30, 2013,the Board mailed to the Petitioner a decision that denied Petitioner's real estate tax exemption application for the Property (the "Decision Notice"). A true and correct copy of the Decision Notice is attached hereto as Exhibit "A". 2 13. The Board mailed the Decision Notice to the Petitioner at the Petitioner's office address of 444 Silver Spring Road, Mechanicsburg, PA 17050. 14. The Board did not mail a copy of the Decision Notice to counsel for the Petitioner. 15. The Decision Notice established an appeal deadline of November 29, 2013. 16. Petitioner did not act on the Decision Notice until counsel for Petitioner inquired as to the status of its receipt, by which time the appeal period had lapsed. WHEREFORE, Petitioner respectfully requests that this Court enter an order extending the time for filing an appeal in this matter and allowing Petitioner to appeal nunc pro tunc from the October 30, 2013 decision of the Cumberland County Board of Assessment Appeals with respect to the Property identified as 444 Silver Spring Road, Tax Parcel No. 38-00-1836-003. HIGH SWARTZ LLP Date: By: Alan W. Flenner Attorney for Petitioner Silver Spring Presbyterian Church 3 VERIFICATION I, Alan W. Flenner, Esquire, hereby verify that I am the attorney for Petitioner, Silver Spring Presbyterian Church, in this action, that I am authorized and have sufficient knowledge, information and belief to make this verification,that the statements made in the foregoing Petitioner are true and correct to the best of my knowledge, information and belief and that any matter stated therein that is not within my information or belief is based upon information received from Petitioner. I understand that the statements made herein are subject to the penalties of 18 Pa. C.S. § 4904 relating to unsworn falsification to authorities. HIGH SWARTZ LLP A an W. Flenner Date: �,� 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 Parcel Identifier: SILVER SPRING PRESBYTERIAN 38-20-1836-003. CHURCH 444 SILVER SPRING ROAD MAILING DATE: OCTOBER 30, 2013 MECHANICSBURG PA 17050 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 (EXEMPTION DENIED) 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 265,000 265,000 TAX STATUS Taxable Taxable PROPERTY DESCRIPTION C&G STATUS Manic. : 38 - SILVER SPRING TWP School: 4 - CUMBERLAND VALLEY SD MARKET-BASED ASSESSMENT Control Number: 38003364 Password for free Web Access: CUTTNZLJ OLD NEW (My Property at CourthouseOnlins.com/pa-eu-ao) Land 204,800 204,800 Improvements 60,200 60,200 TOTAL 265,000 265,000 Property Location: 100% of Market Value at 2010 Base Year Rates. -404 SILVER SPRING ROAD WAUGH-WILSON HOUSE CLEAN AND GREEN (C&G) ASSESSMENT LOT 1 A PB 91 PG 60 OLD NEW Land Size: 5.12 acres Land N/A N/A Improvements N/A N/A TOTAL N/A N/A Property Type: C2 Commercial - General(Grp 2) 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: DIANE RABOLD, BUS. MAN. [note—a11L] ORIGINAL HIGH SWARTZ LLP Attorney for Petitioner By: Alan W. Flenner, Esquire Silver Spring Presbyterian Church Attorney ID No. 84118 40 East Airy Street Norristown, PA 19404 (610)275-0700 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION- LAW SILVER SPRING PRESBYTERIAN CHURCH Petitioner No. V. CUMBERLAND COUNTY BOARD OF 404 Silver Spring Road ASSESSMENT APPEALS Silver Spring Township Respondent TAX I.D. 38-20-1836-003 CERTIFICATE OF SERVICE I hereby certify that a true and correct copy of the Petition for Leave to file Appeal Nunc Pro Tunc from Decision of the Cumberland County Board of Assessment Appeals was served upon the following by first class mail, postage prepaid: John G. French, Esquire Cumberland County Board of Assessment 1304 Oak Lane Appeals New Cumberland, PA 17070 One Courthouse Square, Room 107 Board of Assessment Appeals Solicitor Carlisle, PA 17013 Steven A. Stine, Esquire Michael J. Cassidy, Esquire 23 Waverly Drive 301 Market Street Hummelstown, PA 17036 P.O. Box 109 Silver Spring Township Solicitor Lemoyne, PA 17043 Cumberland Valley School District Solicitor Edward L. Schorpp, Esquire 35 S. Thrush Drive Carlisle, PA 17015 Cumberland County Solicitor HIGH SWA LLP Date: O-3 By: Alan W. Flenner Attorney for Petitioner Silver Spring Presbyterian Church HIGH SWARTZ LLP Attorney for Petitioner By: Alan W. Flenner, Esquire Silver Spring Presbyterian Church Attorney ID No. 84118 40 East Airy Street Norristown,PA 19404 (610)275-0700 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION-LAW SILVER SPRING PRESBYTERIAN CHURCH Petitioner ` 3 r v. No. t r I CUMBERLAND COUNTY BOARD OF : 404 Silver Spring Road ASSESSMENT APPEALS Silver Spring Township Respondent : TAX I.D. 38-20-1836-003 RULE TO SHOW CAUSE WHY LEAVE SHOULD NOT BE GRANTED TO APPEAL NUNC PRO TUNC FROM DECISIONI OF THE CUMBERLAND COUNTY BOARD OF y� ASSESSMENT APPEALS AND NOW, this ��' '` day of December, 2013, upon consideration of the Petition of Silver Spring Presbyterian Church for Leave to Appeal Nunc Pro Tunc from the October 30, 2013 decision of the Cumberland County Board of Assessment Appeals, a RULE is hereby entered on the Cumberland County Board of Assessment Appeals to show cause why the time cUs for filing an appeal in this matter should not be extended. g ' - icie-^r or- T: CO`��.€.5 .t I • EJum Jz _ r,J. ._.. / s c� r-- ac,,, ,. Co• /Qrscrsmsui-tifQ�S { 111//y6.3 CU11BERL Af"j,U HIGH S WARTZ LLP PENNS YL Vq 0UN T'� Attorney for Petitioner By: Alan W. Flenner, Esquire Silver Spring Presbyterian Church Attorney ID No. 84118 40 East Airy Street Norristown, PA 19404 (610) 275-0700 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION- LAW SILVER SPRING PRESBYTERIAN CHURCH Petitioner No. 2013-7211 - Civil V. CUMBERLAND COUNTY BOARD OF 404 Silver Spring Road ASSESSMENT APPEALS Silver Spring Township Respondent TAX I.D. 38-20-1836-003 CERTIFICATE OF SERVICE I, Alan W. Flenner, Esquire, hereby certify that on January 23, 2014, I served a true and correct copy of the Rule to Show Cause dated December 14, 2013, signed by The Honorable Edward E. Guidio, by first class mail, postage prepaid, upon the following: John G. French, Esquire Cumberland County Board of Assessment 1304 Oak Lane Appeals New Cumberland, PA 17070 One Courthouse Square, Room 107 Board of Assessment Appeals Solicitor Carlisle, PA 17013 Steven A. Stine, Esquire Michael J. Cassidy, Esquire 23 Waverly Drive 301 Market Street Hummelstown, PA 17036 P.O. Box 109 Silver Spring Township Solicitor Lemoyne, PA 17043 Cumberland Valley School District Solicitor Edward L. Schorpp, Esquire 35 S. Thrush Drive Carlisle, PA 17015 Cumberland County Solicitor A copy of my transmittal letter is attached as Exhibit A. HIGH SW Dater �01� By: Alan W. Flenner Attorney for Petitioner Silver Spring Presbyterian Church HiGHSWARTZ40 LAST AIRY STREET,P.O.BOX 671,NORRISTOWN.PENNSYLVANIA 19404 Attorneys At Law LLP (610)275-0700,FAX(610)275-5290,main@highswartz.com,www.highawartz.com ESTABLISHED 1914 Gilbert P.High,Jr. January 23,2014 Thomas D.Rees Mary Cushing Doherty Jed s Ei th John G. French, Esquire Cumberland County Board of RichardC.S 1304 Oak Lane Assessment Appeals James B.Shhririmmp p t A PP Melissa M.Boyd William F.Kerr,Jr. New Cumberland, PA 17070 One Courthouse Square, Room 107 F.Arnold Helier Carlisle,PA 17013 Alan W.Flenner Stephanie E.Murphy Mark R.Fischer,Jr. Joo Y.Park Steven A. Stine,Esquire Michael J. Cassidy,Esquire e Kevin 23 Waverly Drive 301 Market Street OF COUNSEL Hummelstown,PA 17036 P.O. Box 109 Marlyn Smith John P..Gregg � s Lemo e PA 17043 Kenneth R Myers Edward L. Schorpp,Esquire 35 S. Thrush Drive Carlisle, PA 17015 Re: Silver Spring Presbyterian Church v.Cumberland County Board of Assessment Appeal Cumberland County CCP No.2013-7211 Alan W.Flenner,P.E. DIRECT EMAIL aBeuner®highawartz.com Gentlemen: As previously sent to you by the Court, and to effectuate service pursuant to Pa. R.C.P. 206.6, enclosed please find Rule to Show Cause Why Leave Should not be Granted to Appeal Nunc Pro Tunc from Decision of the Cumberland County Board of Assessment Appeals signed by Judge Guido on December 11, 2013,noting rule return date twenty(20)days after service of this notice,or no later than February 12,2014. Also enclosed for your convenience is a copy of the Petition for Leave to File Appeal Nunc Pro Tunc from Decision of the Cumberland County Board of Assessment Appeals,which was previously provided to you. As stated before,on behalf of the Church,I asked that your respective bodies agree to not oppose the Petition and afford the Church the grace to appeal the Decision as requested by the Petition. I suggest that doing so may be to the mutual benefit of all parties in the long term. Very truly yours 49an WW. nner AWF:tlb Enclosures Exhibit A rll_ HIGH SWARTZ LLP r j u " '' Ii,ai Attorney for Petitioner By: Alan W. Flenner, Esquire ,)!J11., Silver Spring Presbyterian Church Attorney ID No. 84118 `' � ' ' Lo 40 East Airy Street °',L 13_-i LMNU COUNTY Norristown,PA 19404 PENNSYLVANIA (610)275-0700 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION- LAW SILVER SPRING PRESBYTERIAN CHURCH Petitioner No. 2013-7211-civil v. CUMBERLAND COUNTY BOARD OF : 404 Silver Spring Road ASSESSMENT APPEALS : Silver Spring Township Respondent : TAX I.D. 38-20-1836-003 MOTION BY SILVER SPRING PRESBYTERIAN CHURCH TO MAKE RULE TO SHOW CAUSE ABOLSUTE Silver Spring Presbyterian Church("SSPC"),through its counsel, High Swartz LLP, respectfully files this Motion to Make Rule to Show Cause Absolute, under Pa.R.C.P. 206.4, against Cumberland County Board of Assessment Appeals ("Board"), and in support thereof states the following: 1. On December 12, 2013, this Court issued a Rule against the Board to show cause why the time for filing an appeal from the October 30, 2013 decision of the Cumberland County Board of Assessment Appeals should not be extended. See Exhibit A attached. 2. On January 23, 2014 SSPC served a copy of the Rule to Show Cause by regular mail in compliance with Pa.R.C.P. 440. See Exhibit B attached. 3. An Answer has not been filed in response to the Rule to Show Cause. WHEREFORE, Silver Spring Presbyterian Church respectfully requests that Your Honorable Court grant the Motion by Silver Spring Presbyterian Church to Make Rule to Show Cause Absolute and enter an order extending the time to file an appeal in this matter and allowing Silver Spring Presbyterian Church to appeal Nunc Pro Tune from the October 30, 2013 decision of the Cumberland County Board of Assessment Appeals within fourteen(14) days of the date of the order. HIGH SWARTZ LLP By: Alan W. Flenner Attorneys for Silver Spring Presbyterian Church VERIFICATION I, Alan W. Flenner, Esquire, hereby verify that I am the attorney for Petitioner, Silver Spring Presbyterian Church, in this action, that I am authorized and have sufficient knowledge, information and belief to make this verification, that the statements made in the foregoing Motion are true and correct to the best of my knowledge, information and belief and that any matter stated therein that is not within my information or belief is based upon information received from Petitioner. I understand that the statements made herein are subject to the penalties of 18 Pa. C.S. § 4904 relating to unsworn falsification to authorities. HIGH SWARTZ P Alan W. Flenner EXHIBIT "A" HIGH SWARTZ LLP Attorney for Petitioner By: Alan W.Flenner,Esquire Silver Spring Presbyterian Church Attorney ID No. 84118 40 East Airy Street Norristown,PA 19404 (610)275-0700 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA CIVIL DIVISION-LAW SILVER SPRING PRESBYTERIAN CHURCH r Petitioner /3 �� C Ui L No. v. ( ! • CUMBERLAND COUNTY BOARD OF . 404 Silver Spring Road ASSESSMENT APPEALS : Silver Spring Township Respondent : TAX I.D. 38-20-1836-003 RULE TO SHOW CAUSE WHY LEAVE SHOULD NOT BE GRANTED TO APPEAL NUNC PRO TUNC FROM DECISIONI OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS AND NOW,this fr -` day of December,2013,upon consideration of the Petition of Silver Spring Presbyterian Church for Leave to Appeal Nunc Pro Tunc from the October 30, 2013 decision of the Cumberland County Board of Assessment Appeals,a RULE is hereby entered on the Cumberland County Board of Assessment Appeals to show cause why the time for filing an appeal in this matter should not be extended. dr 6r" BY T ' : J. 0.�. c4y rr O 1_; P1 rn C S -up, end' i cp r" yC SID ��•/ • --4 4" EXHIBIT "B" , IL ! i 2.01' JAN 27 pji 3: 27 CUMBERL ND HIGH SWARTZ LLP PENNS Y( VA jQJ UN T Attorney for Petitioner By: Alan W. Flenner, Esquire Silver Spring Presbyterian Church Attorney ID No. 84118 40 East Airy Street Norristown, PA 19404 (610) 275-0700 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION - LAW • SILVER SPRING PRESBYTERIAN • CHURCH Petitioner . . No. 2013-7211 - Civil v. CUMBERLAND COUNTY BOARD OF : 404 Silver Spring Road ASSESSMENT APPEALS : Silver Spring Township Respondent : TAX I.D. 38-20-1836-003 CERTIFICATE OF SERVICE I, Alan W. Flenner, Esquire, hereby certify that on January 23, 2014, I served a true and correct copy of the Rule to Show Cause dated December 14, 2013, signed by The Honorable Edward E. Guidio, by first class mail,postage prepaid, upon the following: John G. French, Esquire Cumberland County Board of Assessment 1304 Oak Lane Appeals New Cumberland, PA 17070 One Courthouse Square, Room 107 Board of Assessment Appeals Solicitor Carlisle, PA 17013 Steven A. Stine, Esquire Michael J. Cassidy, Esquire 23 Waverly Drive 301 Market Street Hummelstown, PA 17036 P.O. Box 109 Silver Spring Township Solicitor Lemoyne, PA 17043 Cumberland Valley School District Solicitor • Edward L. Schorpp, Esquire 35 S. Thrush Drive Carlisle, PA 17015 Cumberland County Solicitor A copy of my transmittal letter is attached as Exhibit A. HIGH SW Date: //17211/4a1--- By: Alan W. Flenner Attorney for Petitioner Silver Spring Presbyterian Church . . il-hG H SWARTZ 40 EAST AIRY STREET,P.O.BOX 671,NORRISTOWN,PENNSYLVANIA 19404 Attorneys At Law LLP (610)275-0700,FAX(610)275-5290,mainghighswartz.com,www.highswariz.com ESTABLISHED 1914 Gilbert P.High,Jr. January 23,2014 Thomas D.Rees Mary Cushing Doherty Eric B.Rosen John G. French, Esquire Cumberland County Board of Richard C.Sokoral James Ii.Shrimp 1304 Oak Lane Assessment Appeals Melba Boyd William F..Kerr,Jr. New Cumberland,PA 17070 One Courthouse Square,Room 107 F.Arnold Heller Carlisle,PA 17013 Alan W.Flenner Stephanie E.Murphy Mark R.Fischer,Jr. Joo Y.Park Steven A. Stine,Esquire Michael J. Cassidy,Esquire K Schantz ev 23 Waverly Drive 301 Market Street OF COUNSEL Hummelstown,PA 17036 P.O.Box 109 Marlyn g John P.Gregg Lemoyne,PA 17043 J Kenneth R.Myers Edward L. Schorpp,Esquire 35 S. Thrush Drive Carlisle, PA 17015 Re: Silver Spring Presbyterian Church v. Cumberland County Board of Assessment Appeal Cumberland County CCP No.2013-7211 Alan W.Flenner,P.E. DIRECT EMAIL anenner®highswartzwm Gentlemen: As previously sent to you by the Court, and to effectuate service pursuant to Pa. R.C.P. 206.6, enclosed please find Rule to Show Cause Why Leave Should not be Granted to Appeal Nunc Pro Tunc from Decision of the Cumberland County Board of Assessment Appeals signed by Judge Guido on December 11, 2013,noting rule return date twenty(20)days after service of this notice,or no later than February 12,2014. Also enclosed for your convenience is a copy of the Petition for Leave to File Appeal Nunc Pro Tunc from Decision of the Cumberland County Board of Assessment Appeals,which was previously provided to you. As stated before,on behalf of the Church,I asked that your respective bodies agree to not oppose the Petition and afford the Church the grace to appeal the Decision as requested by the Petition. I suggest that doing so may be to the mutual benefit of all parties in the long term. Very truly yours an W.Flenner AWF:tlb Enclosures Exhibit A HIGH SWARTZ LLP ` Attorney for Petitioner By: Alan W. Flenner, Esquire Silver Spring Presbyterian Church Attorney ID No. 84118 2311i F B i I P? 3: 2S 40 East Airy Street Norristown,PA 19404 CliMERLr, D COUNTY (610)275-0700 PENNSYLVANIA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION -LAW SILVER SPRING PRESBYTERIAN CHURCH . Petitioner . No. 2013-7211-civil v. CUMBERLAND COUNTY BOARD OF : 404 Silver Spring Road ASSESSMENT APPEALS Silver Spring Township Respondent : TAX I.D. 38-20-1836-003 CERTIFICATE OF COMPLIANCE WITH PA.R.C.P. 440 I, Alan W. Flenner, Esquire, of full age do hereby certify that: 1. I am an attorney licensed to practice in the Commonwealth of Pennsylvania. 2. On January 23, 2014, a copy of the Rule to Show Cause was served upon all parties and a filed copy of Petitioner's Motion to Enforce Settlement Agreement was served upon all parties by regular mail on February 19, 2014, in compliance with Pa.R.C.P. 440. I certify that the foregoing statements made by me are true. I am aware that if any of the foregoing statements made by me are willfully false, I am subject to punishment. HIGH S WAIF LLP B Y• Alan W. Flenner Attorney for Petitioner `Q ¢ Silver Spring Presbyterian Church Date: t _II HIGH SWARTZ LLP Attorney for Petitioner By: Alan W. Flenner, Esquire ryC I a 4 FEB 2 I Ni Silver Spring Presbyterian Church �.� i 1 C�, Attorney ID No. 84118 40 East Airy Street CUM3Ef,LAND COUNTY Norristown, PA 19404 PENNSYLVANIA (610)275-0700 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA CIVIL DIVISION- LAW SILVER SPRING PRESBYTERIAN CHURCH . Petitioner No. 2013-7211-civil v. CUMBERLAND COUNTY BOARD OF : 404 Silver Spring Road ASSESSMENT APPEALS Silver Spring Township Respondent TAX I.D. 38-20-1836-003 CERTIFICATE OF SERVICE I, Alan W. Flenner, Esquire, hereby certify that on February 19, 2014, I served a true and correct copy of the Motion to Make Rule to Show Cause Absolute, by first class mail, postage prepaid, upon the following: John G. French, Esquire Cumberland County Board of Assessment 1304 Oak Lane Appeals New Cumberland, PA 17070 One Courthouse Square, Room 107 Board of Assessment Appeals Solicitor Carlisle, PA 17013 Steven A. Stine, Esquire Michael J. Cassidy, Esquire 23 Waverly Drive 301 Market Street Hummelstown, PA 17036 P.O. Box 109 Silver Spring Township Solicitor Lemoyne, PA 17043 Cumberland Valley School District Solicitor Edward L. Schorpp, Esquire 35 S. Thrush Drive Carlisle, PA 17015 Cumberland County Solicitor A copy of my transmittal letter is attached as Exhibit A. HIGH S WART LP / Date: l /SL By: / :�� Alan W. Fle er Attorney for Petitioner Silver Spring Presbyterian Church I1III( H S\ARTZ 40 EAST AIRY STREET,P.O.BOX 671,NORRISTOWN,PENNSYLVANIA 19404 (610)275-0700,FAX(610)275-5290,main@highswartz.com,www.highswartz.com Attorneys At Law LLP ESTABLISHED 1914 Gilbert P.High,Jr. February 19, 2014 Thomas D.Rees Mary Cushing Doherty Joel D.Rosen Eric B.Smith Richard C.Sokorai James B.Shrimp Melissa Kerr,Jr. `1 M.Boyd John G. French, Esquire Cumberland County Board of William F. F.Arnold Heller 1304 Oak Lane Assessment Appeals Alan W.Flenner Stephanie E.Murphy New Cumberland, PA 17070 One Courthouse Square, Room 107 Mark RJoo Y.Park Carlisle, PA 17013 Keri A.Schantz Kevin Cornish Sheen I.Tucker Steven A. Stine, Esquire Michael J. Cassidy, Esquire OF COUNSEL Marlyn F.Smith 23 Waverly Drive 301 Market Street John P.Gregg Hummelstown, PA 17036 P.O. Box 109 Kenneth R Myers Lemoyne, PA 17043 Edward L. Schorpp, Esquire 35 S. Thrush Drive Carlisle, PA 17015 Re: Silver Spring Presbyterian Church v. Cumberland County Board of Assessment Appeal Alan W.Flenner,P.E. Cumberland County CCP No. 2013-7211 DIRECT EMAIL aflenner@highswartz.com Gentlemen: You were served with a Rule to Show Cause Why Leave Should not be Granted to Appeal Nunc Pro Tunc from Decision of the Cumberland County Board of Assessment Appeals signed by Judge Guido on December 11, 2013, noting rule return date twenty(20) days after service of this notice, or no later than February 12, 2014. Since no answer has been filed or served, enclosed is the Motion by Silver Spring Presbyterian Church to Make Rule to Show Cause Absolute,which was sent to the Cumberland County Prothonotary today. Very truly your A an W. Flenner AWF:tlb Enclosures • • M /a N 3 HIGH SWARTZ LLP Attorney for Petitioner By: Alan W. Flenner, Esquire Silver Spring Presbyterian Church Attorney ID No. 84118 40 East Airy Street Norristown, PA 19404 (610) 275-0700 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION- LAW SILVER SPRING PRESBYTERIAN CHURCH c Petitioner - w -Wi . No. 2013-7211-civil z. r�E Fri rri r V. -<> G C:.JC1 CUMBERLAND COUNTY BOARD OF : 404 Silver Spring Road > `;r c - ' ASSESSMENT APPEALS Silver Spring Township "=c Respondent . TAX I.D. 38-20-1836-003 ` y� ��'ORDER J , AND NOW, this day of/� ,v14 p,,,( , 2014, upon consideration of the Petition of Silver Spring Presbyterian Church for Leave to Appeal Nunc Pro Tunc from the October 30, 2013 decision of the Cumberland County Board of Assessment Appeals, and the Motion by Silver Spring Presbyterian Church to Make Rule to Show Cause Absolute, it is hereby ORDERED as follows: 1. The Rule to Show Cause entered on December 12, 2013, is hereby made ABSOLUTE. 2. Silver Spring Presbyterian Church is granted leave to appeal Nunc Pro Tunc from the October 30, 2013 Decision of the Cumberland County Board of Assessment Appeals. 3. Silver Spring Presbyterian Church shall file such appeal no later than fourteen (14) days from the date of entry of this Order. CAT i LL BY T COU : A41-Y n►• abrsialy A C. .s a`I y J. 7 s. s',� P "/ HIGH SWARTZ LLP By: Alan W. Flenner, Esquire Attorney ID No. 84118 40 East Airy Street Norristown, PA 19404 (610) 275-0700 r'!LFD-OFFICE THE PROTHONOTARY , Attorney for Appellant ?a it MAR 10 10, 2 Attorney Spring Presbyterian Church CUMBERLAND COUNTY PENNSYLVANIA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION - LAW SILVER SPRING PRESBYTERIAN CHURCH : Appellant : : No. 2013-7211-civil v. CUMBERLAND COUNTY BOARD OF : REAL ESTATE TAX EXEMPTION APPEAL ASSESSMENT APPEALS Appellee PETITION FOR APPEAL FROM THE DECISION OF THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Silver Spring Presbyterian Church ("Appellant"), through its attorneys, Alan W. Flenner and High Swartz LLP, files this Petition for Appeal from the Decision of the Board of Assessment Appeals of Cumberland County, and respectfully represents: 1. Appellant is a non-profit religious organization under the authority of the Presbyterian Church (USA) with an address of 444 Silver Spring Road, Silver Spring Township, Cumberland County, Pennsylvania, and has conducted worship services, educational activities, mission programs and otherwise maintained a community presence at the same location in Silver Spring Township, Cumberland County since 1734. 2. Appellant is the owner of a certain parcel, together with all improvements, located at 404 Silver Spring Road, Silver Spring Township, Cumberland County, Pennsylvania, having the Property Identification Number 38-20-1836-003, and described by a deed recorded with the Cumberland County Recorder of Deeds as Instrument Number 200921733 ("Property"). 3. Appellee, 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 Property is located within the boundaries of Cumberland County, Silver Spring Township, and the Cumberland Valley School District. Appellant will promptly serve a true and correct copy of this Petition on each. 5. On August 27, 2013, Appellant filed an Application for the Exemption of Real Estate Tax with the Board. 6. On October 29, 2013, the Board conducted a hearing on the Application. 7. On October 30, 2013, the Board issued a Board Decision Notice ( "Decision ") denying real estate tax exemption for the Property. A true and correct copy of the Decision is attached to this Petition as Exhibit "A ", and is incorporated into this Petition by reference. 8. Appellant did not appeal the Decision within the specified appeal period. 9. On December 5, 2013, Appellant filed a Petition for Leave to File Appeal Nunc Pro Tunc with this Court. 10. On December 12, 2013, this Court issued a Rule to Show Cause Why Leave Should Not be Granted to Appeal Nunc Pro Tunc from the Decision of the Cumberland County Board of Assessment Appeals. 11. On February 21, 2014, Appellant filed a Motion with this Court to make Rule to Show Cause Absolute. 12. On February 25, 2014, this Court issued an Order granting Appellant Leave to Appeal. A true and correct copy of the Order is attached to this Petition as Exhibit "B." 13. The Appellant now appeals the Decision for the following reasons: 2 (a) The Board erred in denying tax exemption for the Property; (b) The Property is used by Appellant for religious and charitable purposes; (c) Only nominal revenue is derived from the Property and such revenue as may be derived is used by Appellant to maintain the Property in furtherance of its religious and charitable use. WHEREFORE, Appellant requests that this Honorable Court reverse the Decision of the Cumberland County Board of Assessment Appeals, find the Property to be exempt from real estate taxation, and thereafter make all necessary orders and decrees to effectuate the Court's determination. Date: HIGH SWARTZ LLP By: Alan W. Flenner Attorney for Appellant Silver Spring Presbyterian Church VERIFICATION I, Alan W. Flenner, Esquire, hereby verify that I am the attorney for Appellant, Silver Spring Presbyterian Church, in this action, that I am authorized and have sufficient knowledge, information and belief to make this verification, that the statements made in the foregoing Petition are true and correct to the best of my knowledge, information and belief and that any matter stated therein that is not within my information or belief is based upon information received from Appellant. I understand that the statements made herein are subject to the penalties of 18 Pa. C.S. § 4904 relating to unsworn falsification to authorities. HIGH SW RTZ LLP Date: Alan W. Flenner EXHIBIT "A" Cumberland County Assessment Office One Courthouse Square Room 107 Carlisle, PA 17013 (717) 240 -6350 Hours: 8:00am to 4:30pm Cumberland County Board of Assessment Appeals George A. DeMartyn Kristin Lehman Lloyd W. Bucher John G. French, Solicitor Bonnie M. Mahoney, Chief Assessor SILVER SPRING PRESBYTERIAN CHURCH 444 SILVER SPRING ROAD MECHANICSBURG PA 17050 Parcel Identifier: 38 -20- 1836 -003. MAILING DATE: OCTOBER 30, 2013 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 (EXEMPTION DENIED) 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 ASSESSMENT TAX STATUS C &G STATUS OLD 265,000 Taxable NEW 265,000 Taxable Land MARKET -BASED ASSESSMENT Land .. Improvements TOTAL OLD NEW Land 204,800 204,800 Improvements 60,200 60,200 TOTAL 265,000 265,000 100% of Market Value at 2010 Base Year Rates. CLEAN AND GREEN (C &G) ASSESSMENT Land .. Improvements TOTAL Land Improvements TOTAL OLD N/A N/A N/A NEW N/A N/A N/A Land value based on rates provided by the State. CHANGE OF TAX BASIS - NET CHANGE Land .. Improvements TOTAL COUNTY /MUNIC 0 0 .. 0 SCHOOL 0 0 . 0 Effects Future Billing Cycles Only cc: DIANE RABOLD, BUS. MAN. (notc_a11L) EFFECTIVE: 01/01/2014 for County /Munic 07/01/2014 for School PROPERTY DESCRIPTION Munic.: 38 - SILVER SPRING TWP School: 4 - CUMBERLAND VALLEY SD Control Number: 38003364 Password for free Web Access: CUTTNZLJ (My Property at CourthouseOnline.com /pa- cu -ao) Property Location: 404 SILVER SPRING ROAD WAUGH - WILSON HOUSE LOT 1 A PB 91 PG 60 Land Size: 5.12 acres Property Type: C2 Commercial - General(Grp 2) Cumberland County Commissioners ,,,. Barbara Cross Jim Hertzler Gary Eichelberger ORIGINAL EXHIBIT "B" HIGH SWARTZ LLP By: Alan W. Flenner, Esquire Attorney ID No. 84118 40 East Airy Street Norristown, PA 19404 (610) 275 -0700 3 Attorney for Petitioner Silver Spring Presbyterian Church IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION - LAW SILVER SPRING PRESBYTERIAN CHURCH . Petitioner . . No. 2013-7211-civil v. CUMBERLAND COUNTY BOARD OF : 404 Silver Spring Road ASSESSMENT APPEALS Silver Spring Township Respondent . TAX I.D. 38 -20 -1836 -003 C7 rrl p z Cnr- .a. C-, c_) r ry Q. N) ORDER AND NOW, this A 5" day of /'1, ,�', .a.444414./ , 2014, upon consideration of the Petition of Silver Spring Presbyterian Church for Leave to Appeal Nunc Pro Tunc from the October 30, 2013 decision of the Cumberland County Board of Assessment Appeals, and the Motion by Silver Spring Presbyterian Church to Make Rule to Show Cause Absolute, it is hereby ORDERED as follows: 1. The Rule to Show Cause entered on December 12, 2013, is hereby made ABSOLUTE. 2. Silver Spring Presbyterian Church is granted leave to appeal Nunc Pro Tunc from the October 30, 2013 Decision of the Cumberland County Board of Assessment Appeals. 3. Silver Spring Presbyterian Church shall file such appeal no later than fourteen (14) days from the date of entry of this Order. J. HIGH SWARTZ LLP By: Alan W. Flenner, Esquire Attorney ID No. 84118 40 East Airy Street Norristown, PA 19404 (610) 275-0700 Attorney for Appellant Silver Spring Presbyterian Church IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION - LAW SILVER SPRING PRESBYTERIAN CHURCH Appellant V. : No. 2013-7211 - Civil CUMBERLAND COUNTY BOARD OF : REAL ESTATE TAX EXEMPTION ASSESSMENT APPEALS : APPEAL Appellee CERTIFICATE OF SERVICE I, Alan W. Flenner, Esquire, hereby certify that on March 5, 2014, I served a true and correct copy of Appellant's Petition for Appeal from the Decision of the Board of Assessment Appeals of Cumberland County, by first class mail, postage prepaid, upon the following: John G. French, Esquire 1304 Oak Lane New Cumberland, PA 17070 Board of Assessment Appeals Solicitor Steven A. Stine, Esquire 23 Waverly Drive Hummelstown, PA 17036 Silver Spring Township Solicitor Cumberland County Board of Assessment Appeals One Courthouse Square, Room 107 Carlisle, PA 17013 Michael J. Cassidy, Esquire 301 Market Street P.O. Box 109 Lemoyne, PA 17043 Cumberland Valley School District Solicitor Date: Edward L. Schorpp, Esquire 35 S. Thrush Drive Carlisle, PA 17015 Cumberland County Solicitor HI GH4 A By: Alan . Flenner Attorney for Appellant Silver Spring Presbyterian Church HIGH SWARTZ LLP By: Alan W. Flenner, Esquire Attorney ID No. 84118 40 East Airy Street Norristown, PA 19404 (610) 275-0700 Attorney for Appellant Silver Spring Presbyterian Church IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION - LAW C.) SILVER SPRING PRESBYTERIAN =.7 f CHURCH rrl Appellant "77 c : No. 2013-7211 - Civil v. < c). > c). (--.13 --,-, .-.-x- ----f c9 c5 c) CUMBERLAND COUNTY BOARD OF : REAL ESTATE TAX EXEMPTIiN --; iv ASSESSMENT APPEALS : APPEAL Appellee ORDER AND NOW, this /A day of "VA C...11 , 2014, upon consideration of the Petition of Silver Spring Presbyterian Church for Appeal from the Decision of the Board of Assessment Appeals of Cumberland County, it is hereby ORDERED: 1. Said appeal is allowed. 2. Within five (5) days of the date of this Decree, Appellant shall serve a copy of the Petition and Preliminary Decree upon the Board of County Commissioners of Cumberland County, the Board of Assessment Appeals of Cumberland County, the Township of Silver Spring and the Cumberland Valley School District. 3. The taxing authorities aforesaid are permitted to intervene as parties. 4. The Board of Assessment Appeals is directed to certify to the Court all evidence to become part of the Court record. C J 1444y si 441 gstr:tre_ ec,12 mckcyr Pars's' zoi 441.4 41. FIEAJAart.._ HIGH SWARTZ LLP By: Alan W. Flenner, Esquire Attorney ID No. 84118 40 East Airy Street Norristown, PA 19404 (610) 275-0700 .111LED - FIC.E. THE PRO THOR° TA40 nitiNAR 21 NI 1: L, CUMBERLAND COUNTY PENNSYLVANIA Attorney for Appellant Silver Spring Presbyterian Church IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION - LAW SILVER SPRING PRESBYTERIAN CHURCH Appellant • • No. 2013-7211-civil v. CUMBERLAND COUNTY BOARD OF : REAL ESTATE TAX EXEMPTION ASSESSMENT APPEALS : APPEAL Appellee CERTIFICATE OF SERVICE I, Alan W. Flenner, Esquire, hereby certify that on March 17, 2014, I served a true and correct copy of the Order dated March 12, 2014, with a copy of the Petition for Appeal from the Decision of the Board of Assessment Appeals of Cumberland County, by first class mail, postage prepaid, upon the following: John G. French, Esquire 1304 Oak Lane New Cumberland, PA 17070 Board of Assessment Appeals Solicitor Steven A. Stine, Esquire 23 Waverly Drive Hummelstown, PA 17036 Silver Spring Township Solicitor Edward L. Schorpp, Esquire 35 S. Thrush Drive Carlisle, PA 17015 Cumberland County Solicitor Cumberland County Board of Assessment Appeals One Courthouse Square, Room 107 Carlisle, PA 17013 Michael J. Cassidy, Esquire 301 Market Street P.O. Box 109 Lemoyne, PA 17043 Cumberland Valley School District Solicitor HIGH SWARTZ LLP By: Alan W. Flenner Attorney for Petitioner Silver Spring Presbyterian Church HIGH SWARTZ LLP By: Alan W. Flenner, Esquire Attorney ID No. 84118 130 N. St. John's Drive Camp Hill, PA 17011 (717) 649-7982 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSY CIVIL DIVISION - LAW Attorney for Appellant Silver Spring Presbyterian Church SILVER SPRING PRESBYTERIAN CHURCH : Appellant : No. 2013-7211-civil V. CUMBERLAND COUNTY BOARD OF : REAL ESTATE TAX EXEMPTION APPEAL ASSESSMENT APPEALS Appellee PRAECIPE TO CHANGE ADDRESS TO THE PROTHONOTARY: I represent Silver Spring Presbyterian Church. I ask that you kindly change my address from High Swartz LLP, 40 East Airy Street, Norristown, Pennsylvania, to 130 N. St. John's Drive, Camp Hill, Pennsylvania 17011, in the above matter. Alan W. Flenner Attorney ID. No. 84118 130 N. St. John's Drive Camp Hill, PA 17011 717-649-7982 awfraf@prodigy.net Attorney for Appeallant Silver Spring Presbyterian Church HIGH SWARTZ LLP By: Alan W. Flenner, Esquire Attorney ID No. 84118 130 N. St. John's Drive Camp Hill, PA 17011 (717) 649-7982 Attorney for Appellant Silver Spring Presbyterian Church IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL DIVISION - LAW SILVER SPRING PRESBYTERIAN CHURCH : Appellant : No. 2013-7211-civil V. CUMBERLAND COUNTY BOARD OF : REAL ESTATE TAX EXEMPTION APPEAL ASSESSMENT APPEALS Appellee CERTIFICATE OF SERVICE I, Alan W. Flenner, Esquire, hereby certify that I served a true and correct copy of the Praecipe to Change Address, by first class mail, postage prepaid, upon the following: John G. French, Esquire Cumberland County Board of Assessment 1304 Oak Lane Appeals New Cumberland, PA 17070 One Courthouse Square, Room 107 Board of Assessment Appeals Solicitor Carlisle, PA 17013 Date: Steven A. Stine, Esquire 23 Waverly Drive Hummelstown, PA 17036 Silver Spring Township Solicitor Edward L. Schorpp, Esquire 35 S. Thrush Drive Carlisle, PA 17015 Cumberland County Solicitor By: Michael J. Cassidy, Esquire 301 Market Street P.O. Box 109 Lemoyne, PA 17043 Cumberland Valley School District Solicitor Alan W. Flenner Attorney for Appellant Silver Spring Presbyterian Church