Loading...
HomeMy WebLinkAbout05-1315F.pu.b.5^~1 nYU.e cn~~,di c~~n~~~vsw,~.ia. ,4pyco~ BRIAN J. GROSS, JOHN W. GROSS, and DANE L. LaROCCA, trading as MECHANICSBURG STORAGE & TRANSFER, a Pennsylvania Partnership, Appellant v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION :REAL ESTATE TAX ASSESSMENT APPEAL NOTICE You have been sued in court. If you wish to defend against the claims set forth in the following pages, you must take action within twenty (20) days after this Complaint and Notice are served, by entering a written appearance personally or by attorney and filing in writing with the court your defenses or objections to the claims set forth against you. You are warned that if you fail to do so, the case may proceed without you and a judgment may be entered against you by the court without further notice for any money claimed in the Complaint or for any other claim or relief requested by the Plaintiffs. You may lose money or property or other rights important to you. YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TOOR TELEPHONE THE OFFICE SET FORTH BELOW TO FIND OUT WHERE YOU CAN GET LEGAL HELP: Cumberland County Bar Association 32 South Bedford Street Carlisle, PA 17013 (717)232-7536 MARTS 1 R ORFFWILLIAMS&OTTO By: Carl C. Risch, squire LD. No. 75901 Ten East High Street Carlisle, PA 17013 (717) 243-3341 flttorrrevs,for Appellar2t Date: March 14, 2005 BRIAN J. GROSS, JOHN W. GROSS, and DIANE L. LaROGCA, trading as MECHANICSBURG STORAGE & TRANSFER, a Pennsylvania Partnership, Appellant v. CUMBERLAND COUNTY BOARD OF :IN THE COURT OF COMMON PLEAS OF :CUMBERLAND COUNTY, PENNSYLVANIA :CIVIL ACTION :NO. ~~` ~3/J ASSESSMENT APPEALS, :REAL ESTATE TAX ASSESSMENT APPEAL Appellee PETITION OF APPEAL FROM DETERMINATION OF REAL ESTATE TAX ASSESSMENT RE: MECHANICSBURG STORAGE & TRANSFER AND NOW, comes the Appellant, MECHAN ICSBU RG STORAGE & TRANS FER, by and through its attorneys, MARTSON DEARDORFF WILLIAMS & OTTO, and appeals as follows: Appellant is the owner of land and improvements located at 400 Cheryl Avenue, Mechanicsburg, Pennsylvania, known as Tax Parcel Number 18-23-0565-]42. 2. On November 3, 2004, the Cumberland County Office of Tax Assessment sent a document titled "Change of Assessment Notice" ("Notice") to Appellant assessing land and improvements at 400 Cheryl Avenue, Mechanicsburg, at $3,262,670.00. A copy of this Notice is attached hereto as Exhibit "A." 3. A portion of the alleged "improvements" assessed (6,708 square feet) is actually a mobile freezer unit owned by a tenant, John Gross & Company, Inc., which is not an improvement to realty; rather, the freezer is non-taxable personalty and/or a trade fixture. 4. As required by the Notice, Appellant appealed this Change of Assessment Notice to the Cumberland County Board of Assessment Appeals (the "Board"). 5. A hearing was held before the Board on February 15, 205, at which the Board decided not to change Appellants assessment. A copy of this decision is attached as Exhibit `B." 6. Appellant now appeals this adverse decision to this Court seeking de nova review of the assessment of the above parcel, especially the taxability of the freezer. THE FREEZER IS NOT "REALTY" ONDER PENNSYLVANIA LAW AND CANNOT BE LEGALLY ASSESSED 7. Paragraphs 1 through 6 are incorporated herein as if fully set forth. 8. The freezer is not realty under Pennsylvania law. ]nstead, the freezer is personalty and is not taxable under Pennsylvania law, including under 72 P.S. Sections 5020.201 and 5453.201. 9. The Appellant and the tenant who owns the freezer intend for the ti-eezer to be located temporarily on the land, it is not permanently afftxed to the land, and ii can be moved at any time by Appellant or its tenant without damaging the freezer or the land upon which it sits. 10. Further, the freezer is a `trade fixture," a chattel brought onto leased Iand by a tenant for the limited purpose of enhancing the tenant's business. 11. Because the Board assessed Appellant's property with the freezer's square footage, the property is over assessed. W HEREFORE, Appellants request that this Court reverse the decision ofthe Board, declare that the assessment ofthe freezer violated Pennsylvania law because the freezer is personalty and/or a trade fixture, and not realty, and order a refund, if due, of any tax paid by Appellants. Respectfully submitted, MAI~~~~e~~~ORFF WILLIAMS & OTTO By (\ --- Carl C. Risch, Esquire LD. No. 75901 Ten East High Street Carlisle, PA 170(3 (717) 243-3341 Attorneys.jor ~9ppellant Date: March 14, 2005 FE8-25-2005 FRI 01 45 PM JOHN GROSS CO FAX H0, 17177909642 P, 04 arrr6erlantR d:;c>r.trsty ,fit nses~an'ient Clffica. ,ld C:elurthnu',:r:, k~~ir^~t Fhae~r Oili: Gni; rYliutW`+"' SCIIl it Y'Q] l5;arii;;9r;, 6~A 9 Yu'13 r7u.+rU nfAs _:,r7o!;:(A,apca7:~ LPrtyd Nt~ I?ucho~ uvfdri {'PI1tJhC5 t,tit;r,:9~iAl'alr,..:',t~~taaar; ^~;Tratla.rar,~ i'rtiAt~t'51=~:6K rar~c{-tar~l~;sl~~ur~rs~n ~~re,k;r i717) 2qD-6350 (717) 240.6354 (fax} 80NNrE M MANON>=Y ChivfAssessor 5T[PHEN D. 11LL-Y Assistant SoliritoY ll-i•~ll:~r iS N~"f` ~, Eil-L - Ci-iANGl~ Ol= ASSESSMENT NATiCE "i'C)'~`C)11~~ ~'Ri~:Uic]l95 i7EASSESSMENT NOTICE _6t'_[Y,TtiC 'D?.RI;: Ilpe„¢,trr 3r 2pg4 qil Gt,ic: C: ld 61h.Cli.~N7C J6i11N; ?,11'1 F"f;b pcY arr.l ..: l>x.C:L 3~i1CF,UlIIiC cp .G~c iticn: d 3,h L Gaia:,y d'l'HR1'<T LfJ'19 1 F 2 F3 dD C'4 77 z:axni=z,r^. L-'a~d u-. u..,.: lU.2J avr r'.~; T'Y'Criilr: ty lyi~'= ~ (-iV ccnnn.;.cr,.iJl w W.rcchou:~;~ 1?F:A`)I?N P"aIL CIi!`R~1,.;3i,: (lrlkdl~Ch7rP `1'.F1Y :~AA:y~F:LS IFv'.CO CllY;t, Pura-1 Tdrt;ti'Ei~r: 1fl-23-0565-SQ2, ftiGl•!'T l-Cl 1"S;JF~, ,.....- --'~ ~ -_..,_..Y.__..~..,...__ _,..._._-~_- _____ 'IItlAf. AfaF Nr'aL: If yrn.l feel that the appraised value of your pfoperty is more or less ih.=='cr; Fain M51J?tFa Vralt.i'~, yr.;ta rntly fide a forrnal appeal with the Board of Assessment Appeals. The apple's! rur.r;°,P 1.e fik=el,in writinrl v,luthir+ X10 days frorar the mailBrtg date of this notice. The natiae of apy~~al nli.r¢# 8pr,oifaclkly cle~igi•r;atw t;;e parcel number(s) in question and your address so that the noticsa of ih;= t+l;';e seer{ Inoafiian of ihf: appe~a! hearing may tae sent to you. Appeal corms and appeal rule's Ind ra"c~ulation^ may laa. fotrnrl .at ttsc wab site listed below or at the Cumberland County A.^•,acasSlT;E-r,t cifficc, f,ld ConrH°iouse, First floor, One Courtllause Square, Carlisle, PA 171713. Cnsrarraat A~cri"r>sa~d'rvi6u~r: if Ypu wni.dcl lilac tb rr~~-iiFw this prop~rty'S aseessnient recortls; You moy t7o so at no Grlst I'>y :~ccF'>sio.g crl.a a., l1:a. r'~llk?S"I''It'3P1`[,`~ Prnc~rarty omr~crs nrYy r,:all can slssessor at Q717) 240-635, or (717)'.132-72x6, or ('i1?) li9%-V1:3'71. C:.all~'~viil (acs t;akcn from 13:1)0 a.rn. to 4:00 p.Yn. ~x. waw 7,:~enr,n,vd Vnluo iir3.i aa.tod bolow ws-11 take c~ffi~rh For LUGS i~aunty/T,~ibr:xry/MUnic9.p;r1 FEB..-25-2005 FRI 01 45 PM JOHN GROSS CO FAX N0. 17]77909642 P. 02 Cs.InTtaer'1<-al'u~l C;s~tfrrciy ward of ,~s~sessment Appeals talcl C:ntarthtai.r(ye; Ul1u Ctxtfthlcttt~c ,;gt{F~r~ (71 ~') 2a0-s35o C~rl'I'tz;14"~, 6'A `17(.)'13 (717) 240-6354 (fax} F3C~+!rcf cf A~ s• `,+,r>7,~at Fti:pc:;(s BUNNII M. MAhIDNEY l,.ltryt) 4N. Efuulu:r Ch(efAssessor f:. F7nr.1 H~;bafingrr 6r:re31 Hu(ihar, STEPHEN q, TILCY A+s(stant So!(cifor I~~~i~ICIN ORpER MAILING DATE: February?2, 2005 I'ARCk.L NUMBER: 1t3-23-0565.142. M~GHAN1CSt9L1T{[, ;yTGt:AGG ,~, TF;hhJ~l'E_I; 400 CFrt=F:Yi,. AVf._PJL.IE MLGFtA1'JICSLaJRC~ f'A 1'1UC'if Dear C'ro; xa ly Uvdr u:r: Phis laih:r is to o9'ii<.aally notify you of ttte rJecPsion of the CurnbCrhatd County Board of Assessment Appeals rc!;-~rrlin;l iirc r;bove~rrCr.•rono¢,r1 p;;rcra. G1ATf: (?d~ A.('f'F'A!_ t)E~'~FttNF+: qI/1012005 DAT"fz YJP"t'~PS7C~N Ivt";NC'(h~.RLt~. 02117/200, 1«p'FiCC7'iv'F: f=C)h`2 "i"AXYLo`>:+~t: D:.°CtS9L~1a111~P1t.7L.t;f::f1: I 1 Witi;rlrriwnfSyAgtpiicant [ } Abr ~ruJnned For Failure Tv Appear (X} t,1~:rrerl • N+S Ctt~nge j } A(;it~nvr~c! F;ovicw Appraiser's C'henges [ } f:evscd A~s~;ssment f37set1 on t Icarin9 (] Olhr,;r; TC1Tf1~1. V7.1_11C F'AIV"t h,9.ARFCF r CLEAN ANb GREEN C)(d Assc~>r;e:rf Vsh,~;;: 3,20? 6'lU NOT Ne;~nrA,sr:~;r,;t:rlV~dno: 3,2C2,Ei10 API'LICARL.E CLEAN ANA GREEN 5TA7US Ar,y prr~,1m : ~<_}r~ri+uccl i5y t}uv order oC thr. F3nArd <rf Assessment may appeal to the Court of Coittmon pir."as by Flier} ,t pt:"Gto~n in t{t,~ ('rothrtnotary's c„fice on or before Marrh 24, 2005. ~1~,v C4AR-14-2005 NON 1027 AN JOHN GROSS CO 03llSJ2tri',~ 1Ct:FJ1 711^~?37.68U MD4JU FAX N0, 17177909642 'i'r.R,iFTCATYON P, 02/02 PAGF_ D2/©q T, T3ti.n ,T. (;Trosw, pru•tner in Mr..chatucsburg Storage and 7ransfcr, ack~rowledge T have the lutlnr~riey to c Aec.ilta ll ris'+~e;iEctttian wtd certify the foregoing is b.~sad upo~~ information which has b: a1r ~atlzer~ rl by my tr trnsel in tl-ir, prep+~ation afthe lawsuit, The lan~rra,ge is that of mLUasel and +?crt rr•+y otht. T have r:~:,rT t]re docurnent and to the c+rtent it is based Capon irtfomtation which T havo k;ivt n to my coon,r,1, it is true axr~tT enrrect to tiro best ofmy ]mowlcdgo, information and belief; To t1Gf, extort tar co~etttst is d(tat of counsel, ];have relied upon cotursel in making this'Veri'ftcation. `Phis stcrse+nti~nt an,T ~eriticatian rrre made subjoct to the penalties of 13 Pa. C.S. § 4904 relating to unsN gtit faisi frc,~tion la auY1`inritics, which provides that if 1 knowingly make futse averrncnts, T t'ney b~., subjecx to criniit+.'al i'aer'i'tlCi;. Brian J. Cress t _.., / Mecha resburg Storage aJrd Transfer CERTIFICATE OF SERVLCE 1 hereby certify that a copy of the foregoing was served this date by as follows: Stephen D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 Cumberland County Board of Assessment Appeals Old Court House One Courthouse Square Carlisle, PA 17013 MARTSON DEAR ORFF WILLIAMS & OTTO By - Dated: March 14, 2005 ,r- _ ... ~'~ ~~/ ~ ~ ~-, ~, > ~ ,, ~ -. ~, ~ ~ _~ ~„ -- .`~~ ~ 1I ~;~ ~, U Stephen D. Tiley, Esquire Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No. 32318 Tel: 717-243-5938 'Fax.:717-243-6441 BRIAN J. GROSS, JOHN W. GROSS, IN THE COURT OF and DIANE L. LaROCCA, trading as CUMBERLAND CO MECHANICSBURG STORAGE & TRANSFER, a Pennsylvania Partnership, Appellant CIVIL ACTION v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Apellee No 2~~5-1315 CIVIL REAL ESTATE TAX ANSWER AND NOW, comes the Cumberland County Board of A Stephen D. Tiley, Assistant Cumberland County Solicitor for Tax Answer, of which the following is a statement: 1. Admitted. 2. Admitted. 3. Denied. The property consists of refrigerated w estate. By way of further Answer, the averments of this para allegations which are solely within the knowledge and control of A tenant, and are outside of the knowledge or information of the averments of this paragraph also set forth conclusions of law to pleading is required. Strict proof at trial is demanded. [ON PLEAS OF PENNSYLVANIA APPEAL Appeals by and files this se which is real in part set forth t and Appellant's lee Board. The h no responsive Mechanicsburg Storage vs. Board of Assessment Appeals Page I of 3 4. Admitted in part. Denied in part. It is admitted that Appellant appealed to the Cumberland County Board of Assessment Appeals. It is denied that Appellant was required to appeal to the Cumberland County Board of Assessment A~peals. 5. Admitted. ~j 6. Admitted. I~ 7. Denied. The averments of paragraphs 1 through 6 of this Answer are incorporated herein by reference thereto as if fully set forth herein. 8. Denied. The averments of this paragraph of Appelea is Petition set forth conclusions of law to which no responsive pleading is required. S~rict proof at trial is demanded. 9. Denied. The averments of this paragraph in part set fort allegations which are solely within the knowledge and control of Appellant and Appellan 's tenant, and are outside of the knowledge or information of the Appellee Board. The a erments of this paragraph also set forth conclusions of law to which no responsive plea ing is required. Strict proof at trial is demanded. 10. Denied. The averments of this paragraph in part set for h allegations which are solely within the knowledge and control of Appellant and Appell nt's tenant, and are outside of the knowledge or information of the Appellee Board. Th averments of this paragraph also set forth conclusions of law to which no responsive p eading is required. Strict proof at trial is demanded. 11. Denied. The averments of this paragraph of Appellants Petition set forth conclusions of law to which no responsive pleading is required. demanded. proof at trial is Mecharucsbarg Storage vs. Board of Assessment AppeaGr Page 2 of 3 WHEREFORE, Appellee Cumberland County Board of Assessment Appeals prays Your Honorable Court for an Order denying Appellant's. appeal, fixing the assessment of the subject real estate, including the portion of the refrigerated warehouse which the Appellant calls a freezer, at $3,262,670.00, and for such as to the Court may seem just and proper. Dated: ~~~'~ ~ :~~~~ Respectfully submitted, Ste en . Tiley, Esquire Attorney for Appellee 5 South Hanover Street Carlisle, PA 17013 (717)243-5838 Supreme Court I.D.#3231 f VERIFICATION I verify that the statements made in the foregoing Answer partially upon personal knowledge and partially upon my belief; to the the Answer is that of my attorneys, I have relied upon my attorne Verification. I understand that false statements herein are made ; penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authc Dated: ~~~ fas' Bonnie M. Mahoney, and further relief ~~ true and correct, language in in making this subject to the Mecbaaicsburg Storage vs. Board of Assessment Appeals Page 3 of 3 Stephen D. Tiley, Esquire Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No. 32318 Tel: 717-243-5838 Fax.: 717-243-6441 BRIAN J• GROSS, JOHN W. GROSS, and DIANE L. LaROCCA, trading as MECHANICSBURG STORAGE & TRANSFER, a Pennsylvania Partnership, Appellant v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Apellee IN THE COURT OF CUMBERLAND CO CIVIL ACTION No 2005.1315 CIVIL REAL ESTATE TAX CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the placing a certified true and correct copy of the same in the United pre-paid, addressed to: Carl C. Risch, Esquire Attorney for Appellant MARTSON, DEARDORFF, WILLIAMS & OTTO 10 East High Street Carlisle, PA 17013 William Sunday, Esquire Attorney for Mechanicsbt 39 West Main Street Mechanicsburg, PA 1705 Donna S. Weldon, Esquire Attorney for Mechanicsburg Area School KEEFER WOOD ALLEN & RAHAL, L 210 Walnut St., P.O. Box 11983 Harrisburg, PA 17108-1962 APPEAL ing Answer by mail, postage Borough '~ _ ~ `~ Stephen D. Tiley, s Attorney for Appel e 5 S. Hanover Stree Carlisle, PA 17013 (717)243-5838 Attorney LD.#323 8 vION PLEAS OF ,PENNSYLVANIA Mechanicsburg Storage vs. Board of Assessment Appea[s Page / of / ~_s ~ .r ~. l is C%: IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA HELEN E. MARTIN and THOMAS E. MARTIN, JR., Plaintiffs v. LORI ANN LEACH, Defendant No. 05-1315 Civil Term CIVIL ACTION ENTRY OF APPEARANCE Please enter the appearance of the undersigned and Latsha Davis Yohe & McKenna, P.C., on behalf of Defendant, Lori Ann Leach, in the above-captioned matter. LATSHA DAMS YOHE & MCKENNA, P.C. Dated:_~sr.~Q~ o'~tr~ Glenn R. Davis Attorney L D. No. 31040 P. O. Box 825 Harrisburg, PA 17108-0825 (717) 761-1880 Attorneys for Defendant, Lori Ann Leach 97969 CERTIFICATE OF SERVICE The undersigned hereby certifies that on this date a true and correct copy of the foregoing Entry of Appearance was served by first-class, United States mail, postage prepaid, upon the following: Thomas E. Martin, Jr. P. O. Box 392 Kennett Square, PA 19348 Dated: ~ a~.0 Q, dA7Gs l~~-~~ Glenn R. Davis 97969 -, ~" ~;, ~' ;~`. ~. ~ F:\FILES\DATAFILE\General\Curcent\9849.4.pra BRIAN J. GROSS, JOHN W. GROSS, and DIANE L. LaROCCA, trading as MECHANICSBURG STORAGE & TRANSFER, a Pennsylvania Partnership, Appellant :IN THE COURT OF COMMON PLEAS OF :CUMBERLAND COUNTY, PENNSYLVANIA :CIVIL ACTION v. :NO. OS-1315 CIVIL CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, :REAL ESTATE TAX ASSESSMENT APPEAL Appellee PRAECIPE To the Prothonotary: Please mark the above-captioned appeal discontinued. MARTSON LAW OFFICES ,, By: Carl C. Risch, Esquire I.D. No. 75901 Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Appellant Date: ~'~"" ~~ CERTIFICATE OF SERVICE I hereby certify that a copy of the foregoing was served this date United States first class mail, postage prepared, addressed as follows: Stephen D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 Cumberland County Board of Assessment Appeals Old Court House One Courthouse Square Carlisle, PA 17013 MARTSON LAW OFFICES By Dated: ~ ,-~_~~ ,..~ -r~ 'J~ Ly; ~ .;; . tr . ~ ~^.:_