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Home My WebLink About05-1532 MARK X. DiSANTO and JOHN M. DiSANTO, IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA Appellants v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee NO. oJ. / f'.J;-. PETITION ON APPEAL FROM ASSESSED VALUATION OF REAL PROPERTY Appellants Mark X. DiSanto and John M. DiSanto (collectively, "Appellants"), pursuant to the provisions of 72 Pa. C.S.A. Section 5020-518.1, hereby appeal from the decisions of the Cumberland County Board of Assessment Appeals mailed February 22,2005 regarding certain properties hereinafter identified located in Silver Spring Township, Cumberland County, Pennsylvania and, in support of such appeal, aver as follows: 1. Appellants are Mark X. DiSanto and John M. DiSanto, adult individuals, having a place of business within the Commonwealth of Pennsylvania at 5351 Jaycee Avenue, Harrisburg, Pennsylvania 17112. 2. Appellee is the Cumberland County Board of Assessment Appeals, having its offices at One Courthouse Square, Carlisle, Pennsylvania 17013. 3. Appellants are the owners of certain tracts or parcels of improved real property located in the Woods Drive Industrial Park, Silver Spring Township, Camp Hill, Pennsylvania ("Properties) identified by the following tax map identification numbers: Lot No. Tax MaD Identification No. 11 38-07-0461-153 10 38-07-0461-154 9 38-07-0461-155 8 38-07-0461-156 7 38-07-0461-157 6 38-07-0461-158 5 38-07-0461-159 4 38-07-0461-160 3 38-07-0461-161 2 38-07-0461-162 4. On or about October 14,2004, the Cumberland County Assessment Office mailed change of assessment notices to Appellants establishing the assessed values for the Properties as follows: Lot No. Assessed Value 11 $334,400 10 $240,000 9 $240,000 8 $255,200 7 $218,400 6 $507,200 5 $472,000 4 $420,800 3 $196,000 2 $238,400 5. On or about October 22,2004, Appellants filed a timely appeal with the Board of Assessment with respect to the assessed valuations of the Properties. 2 6. On or about December 22,2004, the Cumberland County Assessment Office returned Appellants' appeal forms for failure of Appellants to include the appropriate application fees in their submission. 7. On or about December 30, 2004, Appellants refiled the appeals with the Board of Assessment with respect to the assessed valuations of the Properties. 8. A hearing of the Board of Assessment was held on or about February 15, 2005. 9. The Board of Assessment rendered its decisions on February 17,2005 and, by notices mailed February 22, 2005, the Board of Assessment fixed the assessment of the Properties as follows: Lot No. Tax Map Identification No. Old Assessed Value New Assessed Value II 38-07-0461-153 $334,400 $470,250 10 38-07-0461-154 $240,000 $360,000 9 38-07-0461-155 $240,000 $351,000 8 38-07-0461-156 $255,200 $382,800 7 38-07-0461-157 $218,400 $307,130 6 38-07-0461-158 $507,200 $622,590 5 38-07-0461-159 $472,000 $579,380 4 38-07-0461-160 $420,800 $552,300 3 38-07-0461-161 $196,000 $286,650 2 38-07-0461.162 $238,400 $348,660 True and correct copies of the Board's notices of its determinations are attached hereto and marked as Exhibit "A". 10. The decisions of the Board of Assessment were in error and/or were an abuse of discretion for the following reasons: (a) The assessments were based upon erroneous determinations ofthe fair market values of the Properties; 3 (b) The Board of Assessment failed to properly and lawfully discount or apply reduced per-acre valuations based upon value diminution characteristics ofthe Properties when compared to comparable assessments of like or similar properties; and (c) The assessments lack uniformity, are discriminatory and are otherwise unjust, inequitable, improper and inaccurate. II. Appellants are aggrieved by the action of the Board of Assessment. WHEREFORE, Appellants pray your Honorable Court to hear and determine this appeal and to make such changes in the aforesaid assessments as maybe right and proper based upon all of the evidence presented. Respectfully submitted, Date 3hdhs- / / SERRATELLI, BROWN & CALHOON, re. By / I F.R. Martsolf, Esq e Pa. Attorney LD. No. 15859 2080 Linglestown Road, Suite 201 Harrisburg, P A 17112 (717) 540-9170 Attorneys for Appellants 4 Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TilEY Assistant Solicitor DECISION ORDER MAILING DATE: February 22,2005 PARCEL NUMBER: 38-07-0461-153. DISANTO, MARK X & SUSAN KETAL 5351 JAYCEE AVENUE HARRISBURG PA 17112 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/15/2005 DATE DECISION RENDERED: 02/17/2005 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes [Xl Revised Assessment Based on Hearing [J Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 334,400 470,250 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 24, 2005. ~ LI CXHlo/; .,.i! U' '/( Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TilEY Assistant Solicitor DECISION ORDER MAILING DATE: February 22,2005 PARCEL NUMBER: 38-07-0461-154. DISANTO, MARK X & SUSAN KETAL 5351 JAYCEE AVENUE HARRISBURG PA 17112 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/15/2005 DATE DECISION RENDERED: 02/17/2005 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [l Denied - No Change [ ] Approved Review Appraiser's Changes [Xl Revised Assessment Based on Hearing [] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 240,000 360,000 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 24, 2005. Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TilEY Assistant Solicitor DECISION ORDER MAILING DATE: February 22, 2005 PARCEL NUMBER: 38-07-0461-155. DISANTO, MARK X & SUSAN KETAL 5351 JAYCEE AVENUE HARRISBURG PA 17112 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/15/2005 DATE DECISION RENDERED: 02/1712005 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [J Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ 1 Denied - No Change [ 1 Approved Review Appraiser's Changes [Xl Revised Assessment Based on Hearing [] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 240,000 351,000 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 24, 2005. Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN O. TilEY Assistant Solicitor DECISION ORDER MAILING DATE: February 22, 2005 PARCEL NUMBER: 38-07-0461-156. DISANTO, MARK X & SUSAN K ET AL 5351 JAYCEE AVENUE HARRISBURGPA 17112 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/15/2005 DATE DECISION RENDERED: 02/17/2005 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ ] Denied - No Change [ 1 Approved Review Appraiser's Changes [Xl Revised Assessment Based on Hearing [] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Vaiue: 255,200 382,800 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 24, 2005. Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals lioyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TilEY Assistant Solicitor DECISION ORDER MAILING DATE: February 22, 2005 PARCEL NUMBER: 38-07-0461-157. DISANTO, MARK X & SUSAN KETAL 5351 JAYCEE AVENUE HARRISBURG PA 17112 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/15/2005 DATE DECISION RENDERED: 02/1712005 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [l Withdrawn By Applicant [ l Abandoned For Failure To Appear [ 1 Denied - No Change [ ] Approved Review Appraiser's Changes [Xl Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 218,400 307,130 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 24, 2005. Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals lioyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TilEY Assistant Solicitor DECISION ORDER MAILING DATE: February 22, 2005 PARCEL NUMBER: 38-07-0461-158. DISANTO, MARK X & SUSAN KETAL 5351 JAYCEE AVENUE HARRISBURG PA 17112 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/15/2005 DATE DECISION RENDERED: 02/17/2005 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [] Withdrawn By Applicant [ 1 Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes [Xl Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 507,200 622,590 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 24, 2005. Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: February 22, 2005 PARCEL NUMBER: 38-07-0461-159. DISANTO, MARK X & SUSAN KETAL 5351 JAYCEE AVENUE HARRISBURG PA 17112 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/15/2005 DATE DECISION RENDERED: 02/1712005 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [l Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes [Xl Revised Assessment Based on Hearing [] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 472,000 579,380 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 24, 2005. Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TilEY Assistant Solicitor DECISION ORDER MAILING DATE: February 22, 2005 PARCEL NUMBER: 38-07-0461-160. DISANTO, MARK X & SUSAN KETAL 5351 JAYCEE AVENUE HARRISBURG PA 17112 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/15/2005 DATE DECISION RENDERED: 02/17/2005 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [] Denied - No Change [ ] Approved Review Appraiser's Changes [X] Revised Assessment Based on Hearing [l Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 420,800 552,300 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 24, 2005. Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals lioyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: February 22, 2005 PARCEL NUMBER: 38-07-0461-161. DISANTO, MARK X & SUSAN KETAL 5351 JAYCEE AVENUE HARRISBURG PA 17112 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/15/2005 DATE DECISION RENDERED: 02/1712005 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [l Withdrawn By Applicant [ 1 Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes [X] Revised Assessment Based on Hearing [] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 196,000 286,650 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 24, 2005. Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TilEY Assistant Solicitor DECISION ORDER MAILING DATE: February 22, 2005 PARCEL NUMBER: 38-07-0461-162. DISANTO, MARK X & SUSAN KETAL 5351 JAYCEE AVENUE HARRISBURG PA 17112 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/15/2005 DATE DECISION RENDERED: 02/17/2005 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [] Denied - No Change [ 1 Approved Review Appraiser's Changes [Xl Revised Assessment Based on Hearing [] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 238,400 348,660 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 24, 2005. VERIFICATION I verify that the statements made in the attached pleading are true and correct, partially upon personal knowledge and partially upon my belief; to the extent language in the attached pleading is that of my attorneys, I have relied upon my attorneys in making this Verification. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. tfflal. tJ)'Saw4 Date 3/ 7-( 18~ 1 . Mark X. DiSanto CERTIFICATE OF SERVICE I hereby certify that I today served a true and correct copy ofthe foregoing Petition on Appeal from Assessed Valuation of Real Property by placing the same in the U.S. mail, postage prepaid, addressed to: CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS I Courthouse Square Carlisle, P A 17013 Stephen D. Tiley, Esquire FREY & TILEY 5 South Hanover Street Carlisle, P A 17013 Date 3~~ S- f F.R. ~ ~ ~ ~- ~ ~ 9-J -C: c: <Xl ~ \:} ~ 0\ o ~ --c:> 'fL- ~ .......JI.P ,pI"'\ \;"~~_l ~) . \'~~ ,./ ~~~- !~?) );>' (-~ -Z:, :2 '" c -, --\'"'" ~ ~ .-1'-' (5 Q ~ <;;;; ~ ~ ~ r..:> N -0 ~ ~? 0' r-> Q. '~i1l -o,'n COt? ,,'-' .. ,::~9. (' -.~ ;:_;,..1 c"p ?~,~"r\ ~:::4; ~ ------ MARK X. DiSANTO and JOHN M. DiSANTO, Appellants v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee c') R 2 3 2005 r IN THE COURT OF COMM N PLEA CUMBERLAND COUNTY, ENNSY VANIA CIVIL ACTION - LAW NO. d)'- /5-6;2CA~j/ ORDER :(tI. AND NOW, this L day of March, 2005, upon consideration 0 the with n Petition, a hearing is scheduled in this matter for ::r~/O Courtroom No. (" . (~ '~ /// (,,\ () \,V/ n/~ 0)- , 2005 at :jtJ .m.l~. in BY 1. I "'1-' '\.;" - "~, -'. r","'>,,", \..; (',.. :(!! I"~) Lv 'j! .',,, 1 ,~\ \!';11 I (pr:U" J to <:...i'U; JiJ <.. ;_~CJ~j,~j ;dl .:ID :1:)I.~;:_-I,C--C3'1: ~ I 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 MARK X. DiSANTO and JOHN M. DiSANTO, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Appellants v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 2005-1532 CIVIL ANSWER AND NOW, comes Cumberland County Board of Assessment Appeals, Appellee, by its attorney, Stephen D, Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer, of which the following is a statement. 1, Admitted, 2, Admitted, 3. Admitted 4. Admitted 5. Admitted. 6. Admitted. 7, Admitted. 8. Admitted. Answer - DiSanto Assessment Appeal page 1 of2 9. Admitted. 10. Denied. The averments of this paragraph, and each of its sub-paragraphs, set forth conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded. II. Admitted. It is admitted that Appellants believe that the values established by the Board of Assessment Appeals are incorrect. WHEREFORE, Cumberland County Board of Assessment Appeals prays Your Honorable Court for an Order confirming the values of the Parcels which are the subject of this proceeding at the amounts set by the Board of Assessment Appeals, or such other and further relief as to the Court may seem just and proper. Dated: 'fv",f /~ ~j,r>r Respectfully submitted, ; ~ -. A7" "/ ~ c' By ~f.1 "'7,/'1' ,/ Stephen D. Tiley, Esquire Assistant Cumbo Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court LD.#32318 VERIFICATION 1 verify that the statements made in the foregoing Answer are true and correct, partially upon personal knowledge and partially upon my belief; to the extent language in the Answer is that of my attorneys, I have relied upon my attorneys in making this Verification. I understand that false statements herein are made and subject to the penalties of 18 Pa. C.S. !j4904 relating to unsworn falsification to authorities. Dated:~ / B I ;WO.s- L In )ntl~'>'A<F/ Bonnie M. Mahoney, Chief Assessor Answer - DiSanto Assessment Appeal page 2 of2 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 MARK X. DiSANTO and JOHN M. DiSANTO, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Appellants v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 2005-1532 CIVIL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: F. R. Martsolf, Esquire Serratelli, Schiffman, Brown & Calhoon, P.c. Attorney for Appellants 2080 Linglestown Road, Suite 201 Harrisburg, PA 17112 Steven A, Stine, Esquire Attorney for Silver Spring Township 23 Waverly Drive Hummelstown, P A 17036 Jerry R. Duffie, Esquire Johnson, Duffie, Stewart & Weidner Attorney for Cumberland Valley School District P.O. Box 109,301 Market Street Lemoyne, PA 17043 Date: h}"~/ / S; d[)P r #//1 _ ~ -7r,~ Stephen D. Tiley, Esquire Assistant Cumbo Co. Solicitor 5 S. Hanover Street Carlisle, P A 17013 (717) 243-5838 Attorney LD.#32318 (""'" - " :--, C'_? ?::A () ~~n --.-1 --r- [-j1 ..,-...... ::U :::,-,',) - U ~ ..,' (J.'J t'0 MARK X. DiSANTO and JOHN M. DiSANTO, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Appellants v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 2005-1532 CIVIL MOTION FOR CONTINUANCE AND NOW, comes Cumberland County Board of Assessment Appeals, Appellee, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Motion for Continuance, of which the following is a statement: 1. Court scheduled a Hearing for June 10,2005 by Order dated March 30, 2005. 2. The parties desire to obtain a continuation of the Hearing date in order to allow them additional time to either settle the case or prepare expert testimony for the Hearing. Movant and the taxpayer concur in this request. (The Township and School District have not yet intervened.) Parties desire that the Hearing be continued until a time on or after August 22, 2005. WHEREFORE, Cumberland County Board of Assessment Appeals prays Your Honorable Court for an Order canceling the Hearing scheduled for June 10, 2005, and rescheduling the Hearing for anytime on or after August 22, 2005. Dated:/P'"< f .;282Jr Respectfully submitted, BY~ -f/J_ '7 ~ Ste en D. iley, Esquire Assistant Cumbo Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 Motion/or Continuance - DiSanto Assessment Appeal pag' 1 of 1 MARK X. DiSANTO and JOHN M. DiSANTO, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Appellants v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 2005-1532 CIVIL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Motion for Continuance by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: F. R. Martsolf, Esquire Serratelli, Schiffman, Brown & Calhoon, P.C. Attorney for Appellants 2080 Linglestown Road, Suite 201 Harrisburg, PA 17112 Steven A, Stine, Esquire Attorney for Silver Spring Township 23 Waverly Drive Hummelstown, P A 17036 Jerry R. Duffie, Esquire Johnson, Duffie, Stewart & Weidner Attorney for Cumberland Valley School District P.O. Box 109, 301 Market Street Lemoyne, PA 17043 Date/............. ~,.?8.!'-I- ~~ / 7 ~.--, ephenD. Tiley, Esquire Assistant Cumbo Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 Certificate of Service - DiSanto Assessment Appeal page 1 of 1 !"o..) C':l' C) ,-'~--, -11 <,',..;'\ ..... :c :-11 [',) C) ~v MARK X. DiSANTO and JOHN M. DiSANTO, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Appellants v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS RECEIVED JUN 01 2005 CfJil Appellee NO. 2005-1532 CIVIL ORDER AND NOW, this ~ay of June, 2005, upon consideration of the within Motion for Continuance, the Hearing scheduled for June 10, 2005 in this matter is CANCELED. The Hearing in this ~ter is re-scheduled for ~ ,;,)-, 2005 at ~.J' a.m.~. in Courtroom No.-5....-. By: Edward E. Guido, J. Order - DiSanto Assessment Appeal page 1 of 1 ,"'!ii("l~l 6 I : 111!''i Z - SDal i\l:I\ilC;'K)i J.lCHd 3Hl :10 j8U,JO"O:nr.:1 MARK X. DiSANTO and JOHN M. DiSANTO, Appellants IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 2005-1532 CIVIL MOTION FOR CONTINUANCE AND NOW, comes Cumberland County Board of Assessment Appeals, Appellee, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Motion for Continuance, of which the following is a statement: I. Court scheduled a Hearing for June 10, 2005 by Order dated March 30, 2005. 2. The parties desire to obtain a continuation of the Hearing date in order to allow them additional time to either settle the case or prepare expert testimony for the Hearing. Movant and the taxpayer concur in this request. (The Township and School District have not yet intervened.) Parties desire that the Hearing be continued until a time on or after August 22, 2005. WHEREFORE, Cumberland County Board of Assessment Appeals prays Your Honorable Court for an Order canceling the Hearing scheduled for June 10, 2005, and rescheduling the Hearing for anytime on or after August 22, 2005. Dated:/~ 1'.;28ffJr Respectfully submitted, BY~ @ - /7 Ste en D. Hey, Esquire Assistant Cumbo Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 ,.-- ~ Motion/or Continuance. DiSanto Assessment Appeal pagel ofl MARK X. DiSANTO and JOHN M. DiSANTO, Appellants IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 2005-1532 CIVIL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Motion for Continuance by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: F. R. Martsolf, Esquire Serratelli, Schiffman, Brown & Calhoon, P.C. Attorney for Appellants 2080 Linglestown Road, Suite 201 Harrisburg, PA 17112 Steven A, Stine, Esquire Attorney for Silver Spring Township 23 Waverly Drive Hummelstown, P A 17036 Jerry R. Duffie, Esquire Johnson, Duffie, Stewart & Weidner Attorney for Cumberland Valley School District P.O. Box 109,301 Market Street Lemoyne, PA 17043 Date./____ ~.2.9P~- ~-4 __ '7 r-, phenD. Tiley, Esquire Assistant Cumbo Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 Certificate of Service - DiSanto Assessment Appeal pagel of 1 '. '-:"("- ~ ~, {:.....~ ,;::;1 <.:.J'I c_ c::~~ -( o -11 .... :1:...." en? t':", c:) , CJo --;', r:~ C) N . .~~t) ~'_"'lrT'1 . ;~1 ~D .< ~~ MARK X. DiSANTO and JOHN M. DiSANTO, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Appellants v. CIVIL ACTION . LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 2005-1532 CIVIL ORDER AND NOW, this .J~~day of August, 2005, upon representation by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, that counsel for all parties have agreed to settle this case, and that a Settlement Stipulation is in the process of being circulated for approval and execution, the Hearing scheduled for August 22, 2005 is CANCELED. The matter is CONTINUED GENERALLY pending receipt of that Settlement Stipulation, or at the call of any party. By: Edward E. Guido, J. Order ~ DiSanto Assessment Appeal pagel of J V!f\:\fi\lASi';r,':jd (I'ln'....-.. ,-." ""'.' '---. .W'\" I\.i..l",; ",I., ',;" ';,:~::."H,'lllv 6 ~ : II WY B I ~nvsooz 1UV10"'" "O"d "Hl _trI AUV. J'~UH.1.C:l :JV 38l:!.:lQ-G311::l - Stephen D. Tiley. Esquire Ass\. Solicitor for Tax Matters 5 South Hanover Street Carlisle, Pennsylvania 17013 \~Y~:'~I,Kourt No. 32318 \ ) Tel: 717-243-5838 Fax.: 717-243-6441 MARK X. DiSANTO and JOHN M. DiSANTO, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Appellants v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 2005-1532 CIVIL ORDER AND NOW, this I 4 ~ay of '!I ~ ,20~ upon consideration of the within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the total fair market value of the properties which are the subject of the within appeal (tax parcel numbers 38- 07-0461-153 through and including -162), as of the date applicable to this proceeding, is $3,850,000, in the aggregate, and the Cumberland County Assessment Office shall allocate said aggregate assessment to each of the subject parcel numbers on the basis of $98,600 per acre, such that the total of all such individual parcel assessments shall equal nearly as practicable $3,850,000. As a result of the year 2004 Countywide reassessment, effective January 1,2005, the common level ratio is not applicable to said reassessment, and the assessment shall he fixed at the predetermined rate of 100% of year 2004 value. The total assessment of the properties for tax years beginning on and after January 1,2005, and thereafter until changed as provided by law, shall be $3,850,000, allocated as aforesaid. The Cumberland County Assessment Office shall allocate said total assessment between land and any improvements on each lot (such as for infrastructure) as provided by law, and by the procedures of the Cumberland County Assessment Office. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment. By: 1. J-n~o(p ~,~ Jf-,o ? . 'I ., ! Stephen D. Tiley, Esquire Asst. Solicijor for Tax Matters 5 South Hanover Street Carlisle. Pennsylvania 17013 Supreme Court No. 32318 Tel: 717-243-5838 Fax.: 717-243-6441 MARK X. DiSANTO and JOHN M. DiSANTO, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA Appellants v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellee NO. 2005-1532 CIVIL STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this j'J'!! day of August, 2005, it is hereby Agreed and Stipulated between Petitioner, Mark X. DiSanto and John M. DiSanto by their Attorneys, Serratelli, Schiffman Brown & Calhoon P.c.; and Respondent, Cumberland County Board of Assessment Appeals, by its Attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Interested Party, Cumberland Valley School District, by its Attorneys, Johnson, Duffie, Stewart & Weidner; and Interest Part, Silver Spring Township, by its attorney Steven A Stine, Esquire; as follows: 1. Petitioner filed a "Petition on Appeal from Assessed Valuation of Real Property" on March 22, 2005, to which an Order was entered on March 30, 2005 fixing a Hearing date of June 10,2005. On June 12,2005 the Court entered an Order canceling the Hearing fixed for June 10,2005, and rescheduling it for August 22, 2005. The parties have now settled this case. 2. This Assessment Appeal relates to the value of the subjt~ct property as a result of the year 2004 Cumberland County, countywide, reassessment, effective for assessments beginning on and after January 1,2005. Stipulation & Joint Motion for Agreed Order - DiSanto Page I 014 . 3. The properties which are the subject of this appeal are Cumberland County Assessment Parcels Nos. 38-07-0461-153 through and including -162, and constitute 10 vacant lots of commercial land situate in the area of Woods Drive and US Route 11, Silver Spring Township, Cumberland County, Pennsylvania. 4. The parties stipulate that the total fair market value of all of the subject lots, together, as of the date of the original Petition to the Cumberland County Board of Assessment Appeals, is $3,850,000. The parties further stipulate that the assessed value of each of the individual lots, and therefore each of the individual tax parcel numbers, may be allocated by the Cumberland County Assessment Office based upon a per acre value of $98,600, such that the aggregate value to all said lots shall be $3,850,000. 5. As a result of the year 2004 Cumberland County Countywide reassessment, the predetermined ratio is now 100% of the year 2004 value. The common level ratio is inapplicable because it does not vary by more than 15% of the previous predetermined ratio, and as it has not been published yet for the 2004 reassessment. Therefore, the assessment for all of the individual lots and tax parcel numbers which are the subject of this appeal shall be fixed as of January 1, 2005 in the amount of $3,850,000, with the individual amount of each lot assessment to be allocated by the Cumberland County Assessment Office based upon a per acre valuation of $98,600, such that the aggregate of all individual parcel assessments shall be $3,850,000. 6. The Cumberland County Assessment Office shall alloc:ate the total assessment between land and any improvements on each lot (such as for infrastructure) as provided by law and the procedures of the Cumberland County Assessment Office. 7. The aggregate assessment of $3,850,000 for all of the parcels which are the subject of this appeal shall be effective for tax years beginning on and after January 1, 2005 and shall remain unchanged unless and until changed as otherwise provided by law, and shall be implemented beginning with the 2005 county and municipal taxes and beginning with the 2005-06 school real estate taxes. Stipulation & Joint Motion for Agreed Order ~ DiSanto Page 2 of4 8. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make any appropriate refunds. 9. Each party to this appeal shall bear its own costs. 10. The Court is requested to enter the proposed Order attached hereto. 11. The undersigned Attorneys each hereby warrant to the other and to the parties and to the Court that he has reviewed this Settlement Stipulation with his client or clients and that he has specifically been authorized to enter into this Settlement Stipulation by his client or clients. Respectfully Submitted, APPELLANTS, MARK X. DISANTO AND ::HNM~ ' F. R. Martsolf, Esquire SERRATELLI, SCHIFFMA , BROWN & CALHOON, P.c. Attorney for Appellants 2080 Linglestown Road, Suite 201 Harrisburg, PA 17112 Stipulation & Joint Motion for Agreed Order - DiSanto Pagd of4 Stipulation & Joint MotionfoT Agreed Order. DiSanto APPELLEE, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS BY#~'~" /~~ Stephen D. Tiley, Esquire Assistant Cumberland County Solicitor for Tax Matters Attorney for Appellee 5 South Hanover Street Carlisle, PA 17013 Tel #(717) 243-5838 Supreme Court ID# 32.318 INTERESTED PARTY, CUMBERLAND V ALLEY SCHOOL DISTRICT BY: L-.-- Je J SON, DUFFIE, STEWART & WEIDNER Attorney for Cumberland Valley School District 301 Market Street, P.O. Box 109 Lemoyne, PA 17043 INTERESTED PARTY SILVER SPRING TO BY: Steven A. , Esqui!y' Attorney for Silver pring Township 23 Waverly Drive Hummelstown, PA 17036 Page 4 of4