HomeMy WebLinkAbout05-1611PENN PRODUCTS CORPORATION
Appellant,
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS,
Appellee,
V.
CUMBERLAND COUNTY, MONROE
TOWNSHP and CUMBERLAND
VALLEY SCHOOL DISTRICT,
Interested Parties.
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
NO. 6S-tLl1 0C C
CIVIL DIVISION
PETITION FOR APPEAL
AND NOW, this 24th day of March 2005, comes PENN PRODUCTS CORPORATION
("Appellant"), by and through its attorneys, Irwin & McKnight, and files the within Petition for
Appeal, and in support thereof states as follows:
1.
Penn Products Corporation. is the record owner of Lot 134, a vacant lot in the subdivision
known as White Rock Acres, which is situate at Kuhn Road, Monroe Township, Cumberland
County, Pennsylvania (the "Property") and identified as Parcel # 22-12-0349-050. in the
Cumberland County assessment records.
2.
Cumberland County, Monroe Township and Cumberland Valley School District are the
taxing bodies interested in the taxable status of the Property.
3.
The Board of Assessment Appeals of Cumberland County, Pennsylvania (the "Board") is
a Board created under the Act of June 21, 1939, P.L. 626, 72 P.S. §5342 et seq., authorized to
assess and value real property for the purpose of taxation in counties of the Fourth Class and to
hear appeals from said assessments by aggrieved parties.
4.
Prior to the year 2004, the Cumberland County Assessment Office assessed the Property
in the amount of Five Thousand and no/100 ($5,000.00) Dollars.
5.
No improvements or changes have been made to the subject Property since the last
countywide reassessment.
6.
No utility service is provided to the Property, there is no paved or dedicated road access
to the Property, and no building permit could be issued for the Property in its present condition.
7.
On July 28, 2004, Appellant duly appealed the 2004 assessment to the Board for regress
and reduction of said assessment. A copy of said appeal Application is attached hereto and
marked as Exhibit "A".
8.
After a hearing, the Board increased the assessed value on the Property to Fifty Four
Thousand and no/100 ($54,000.00) for the year 2004 by issuing an Decision Order ("Decision")
dated February 22, 2005. A copy of the Decision is attached hereto and marked as Exhibit "B".
9.
This Petition is herewith timely presented within thirty (30) days from the mailing date of
the Decision since the thirtieth (30) day is Thursday, March 24, 2005.
2
10.
Appellant is aggrieved by the Board's adjudication. Specifically, Appellant avers, on
information and belief, that the assessment remains unfair, unreasonable and excessive.
Appellant further avers as follows:
A. The assessment is not equal or uniform with other properties similarly located in
Cumberland County.
B. There is a complete lack of uniformity in the assessment of real estate within
Cumberland County which makes the Property assessment unjust, unreasonable and
discriminatory.
C. The assessment fails to take into account the lack of improvements on the
property.
D. Other such reasons as will be developed at the time of hearing.
WHEREFORE, the Appellant, being aggrieved by the assessment of the Board, files
this Petition for Appeal and requests that this Honorable Court herein determine its appeal and
decrease the assessment of the Property to such amount as may be right and proper.
Respectfully submitted,
IRWIN & MCKNIGHT
By: Dou as . Miller, Esquire
60 West Pomfret Street
Carlisle, Pennsylvania 17013
(717) 249-2353
Supreme Court I.D. No. 83776
Date: March 24, 2005 Attorney for Appellant
3
VERIFICATION
The foregoing Petition on behalf of the Appellant, Penn Products Corporation, is based
upon information which has been gathered by counsel for the Appellant in the preparation of this
document. The statements made in this document are true and correct to the best of the counsel's
knowledge, information and belief. The Appellant's verification cannot be obtained within the
time allowed for filing the pleading. The undersigned is therefore verifying on behalf of the
Appellant according to 42 Pa.C.S.A. § 1024(c)(2). The undersigned understands that false
statements herein made are subject to the penalties of 18 Pa.C.S.A. Section 4904, relating to
unsworn falsification to authorities.
I-- - A /L-&
Dougl G. Miller, Esquire
Date: March 24, 2005
EXHIBIT "A"
CUMBERLAND COUNTY
ASSESSMENT APPEAL - RESIDENTIAL or LAND
Under the provisions of law any person' aggrieved by any assessment desiring to appeal shall file a statement, in writing, with the Board of
Assessment Appeals on or before . Such statement shall designate the assessment appealed from and the address to which
the Board shall mail notice of when and where to appear for a hearing. No appeal shall be heard by the board unless appellant shall first.
have filed the appeal and required documents on or before , as set forth by law. (') includes taxing districts
Record Owner(s) Name:
Mailing Address: VZ
Site Location of Property Subject of Appeal:
Number Street Borolrbwnship
Assessors Tax Map Identification #: -?T? -1 .2 0, .3 if %
Building and/or Land Use: ?•4?'?rN7 Lit w)?
Number of Stories Total Rooms Bedrooms Family Room Full Baths
Half Baths Basement Garage(Cars) Carport Fireplace Central Air
Lot Size/Acreage Condominum Common Element
Date Purchased
Assessment Appealed
If property is Rented, State Annual Rent
Amount of Fire Insurance
Opinion of Market Value of this Property
State Reasons for Filing This Appeal: Z +? 7` /S Nd t,/ &
Certificate of appeal
I/we hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verify that the
statements made in this appeal are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.
C.S. Section 49 relating to unsworn falsiLfication uthorities.
Signed: Date:
- Phone #: (Home)
Owner(s) of deco (Day/Office)
All notices of these proceedings shall be mailed to:
Name:
Office Use Only D
Fee Address:
E?- JUL 28 2a
Purchase Price
List Sales of Comparable Properties
EXHIBIT "B"
?u ??rzne5 16:43 2589384 WHITE ROCK ACRES PAGE 10
Cumberland County Board of Assessment Appeals
Old Courthouse
(717) 240-6350
One Courthouse Square (717) 240-6354 (fax)
Carlisle PA 17013
90NNIE M. MAHON£Y
Board of Assessment Appeals Chef Assessor
Uoyd W. Bucher
R. Fred Hefelfinger STEPHEN D. TILEY 4
Sarah Hughes Assistant Solicitor
DECISION ORDER
PENN PRODUCTS CORPORATION
1369 SWOPE DRIVE
BOILING SPRING PA 17007
Dear Property Owner:
MAILING DATE: February 22, 2005
PARCEL NUMBER: 22-12-0349-050.
dot i3y
`M 4f
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: [ ] Withdrawn By Applicant
[ ] Abandoned For Failure To Appear
[ J 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: 5,000
New Assessed Value: 54,000
NOT
APPLICABLE
i
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.
PENN PRODUCTS CORPORATION
Appellant,
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS,
Appellee,
V.
CUMBERLAND COUNTY, MONROE
TOWNSHP and CUMBERLAND
VALLEY SCHOOL DISTRICT,
Interested Parties.
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
NO.
CIVIL DIVISION
CERTIFICATE OF SERVICE
I, Douglas G. Miller, Esquire, hereby certify that a copy of attached document was served upon
the following by depositing a true and correct copy of the same in the United States mail, First Class,
postage prepaid in Carlisle, Pennsylvania, on the date referenced below and addressed as follows:
Stephen D. Tiley, Esq., Solicitor
Cumberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
Jerry R. Duffle, Esq., Solicitor
Cumberland Valley School District
Johnson, Duffie, Stewart & Weidner
301 Market Street
Lemoyne, PA 17043
Edward L. Schorpp, Esq., Solicitor
Cumberland County
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
James D. Bogar, Esq., Solicitor
Monroe Township
One West Main Street
P. O. Box 109
Shiremanstown, PA 17011
IRWIN & McKNIGHT
A. zel?'
By: Douglas . Miller, Esquire
60 West Pomfret Street
Carlisle, PA 17013
(717) 249-2353
Supreme Court I.D. No. 83776
Date: March 24, 2005
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' RECEIVED MAR 2 9 200(
PENN PRODUCTS CORPORATION : IN THE COURT OF COMMON
Appellant, : CUMBERLAND COUNT', PEP
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS,
Appellee,
NO. OS= /?. //
CIVIL DIVISION
V.
CUMBERLAND COUNTY, MONROE
TOWNSHP and CUMBERLAND
VALLEY SCHOOL DISTRICT,
Interested Parties.
ORDER OF COURT
AND NOW, this 30 day of 2C , 2005, a
attached Petition for Appeal is scheduled for the day of _
1,30 o'clock in Courtroom of the Cumberland Co
BY THE COURT,
in
S OF
VANIA
to the
2005, at
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p%
IL C.,.
j
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
PENN PRODUCTS CORPORATION
Appellant
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
Appellee
CUMBERLAND COUNTY, MONROE
TOWNSHIP and CUMBERLAND
VALLEY SCHOOL DISTRICT
Interested Parties
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 2005-1611 CIVIL TERM
ANSWER
AND NOW, comes Cumberland County Board of Assessment Appeals, and County of
Cumberland, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax
Matters, and files this Answer to the Petition For Appeal, of which the following is a statement.
Admitted.
2. Admitted.
3. Admitted in part. Denied in part. The averments of this paragraph are admitted
except the statutory citation is incorrect. The Board of Assessment Appeals is created pursuant
to The Fourth to Eighth Class County Assessment Law (72 P.S. §5453.101 et seq.) and
specifically pursuant to Section 301 of that law (72 P.S. §5453.301). Cumberland County is a
Fourth Class County.
Answer - Penn Products Corporation page ! of 3
4. Admitted in part. Denied in part. The averments of this paragraph are admitted
factually, however, they are irrelevant as year 2004 was the year of a countywide reassessment in
Cumberland County and the subject property was reassessed along with all other properties in
Cumberland County, and this assessment appeal is a result of that countywide reassessment for
this parcel. Any prior assessments are irrelevant.
5. Denied. The averments of this paragraph are denied as averments of fact which
are solely within the knowledge of the Petitioners, outside the knowledge of the Board and
County which has no knowledge as to the improvements or changes which have been made to
the lot since "the last countywide reassessment." The averments are also denied as irrelevant if
reference to "the last countywide reassessment" is to the year 2000 Cumberland Countywide
reassessment as improvements and changes prior to the year 2004 countywide reassessment are
irrelevant. The within appeal only concerns the value placed as a result of the 2004 countywide
reassessment.
6. Denied. The averments of this paragraph set forth facts which in part are outside
of the knowledge of Respondent Board and County, and solely within the knowledge of the
Appellant, strict proof at trial being demanded. The averments of this paragraph are also denied
as, based upon the information and belief of the Board, some utilities may have been installed in
the street accessing the premises, although the Board is not aware that utility service is extended
into the subject lot; the Board believes that the road access has been dedicated or offered for
dedication on the Subdivision Plan for this Phase of White Rock Acres; and, the Board believes
that a building permit can be issued for the subject lot, subject, of course, to the developer's
obligation to complete the infrastructure, as with any other newly developed residential building
lot.
Admitted.
8. Admitted.
9. Admitted.
Answer - Penn Prodtwts Corporation page 2 of 3
10. Denied. The averments of this paragraph set forth conclusions of law to which no
responsive pleading is required. Strict proof at trial is demanded.
WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals and
Interested Party, Cumberland County, pray Your Honorable Court for an Order denying the
appeal of Penn Products Corporation, affirming the value of the residential building lot at
$54,000 as set by the Board, or for such other and further relief as to the Court may seem just
and proper.
Dated: j--
Respectfully submitted,
By . 7?-4
Stephen D. Tiley, Esquire
Assistant Cumb. Cry. Solicitor
For Tax Matters
5 South Hanover Street
Carlisle, PA 17013
(717) 243-5838
Supreme Court I.D.#32318
VERIFICATION
I 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. §4904 relating to
unsworn falsification to authorities.
Dated:
tit ?
Bonnie M. Mahoney, Chief Assessor
Answer - Penn Products Corporation 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
PENN PRODUCTS CORPORATION
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
Appellant
V.
NO. 2005-1611 CIVIL TERM
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
Appellee
CUMBERLAND COUNTY, MONROE
TOWNSHIP and CUMBERLAND
VALLEY SCHOOL DISTRICT
Interested Parties
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:
Douglas G. Miller, Esquire
Attorney for Appellant
Irwin & McKnight
60 West Pomfret Street
Carlisle, PA 17013
Jerry R. Duffie, Esquire
Attorney for Cumberland
Valley School District
Johnson, Duffie, Stewart & Weidner
301 Market Street
Lemoyne, PA 17043
James D. Bogar, Esquire
Attorney for Monroe Township
One West Main Street
P.O. Box 109
Shiremanstown, PA 17011
Date:
Stephen D. Tiley, Esquire
Assistant Cumb. Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
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PENN PRODUCTS CORPORATION,
APPELLANT
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS,
APPELLEE
V.
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CUMBERLAND COUNTY, MONROE
TOWNSHIP and CUMBERLAND
VALLEY SCHOOL DISTRICT,
INTERESTED PARTIES 05-1611 CIVIL TERM
PENN PRODUCTS CORPORATION
APPELLANT
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS,
APPELLEE
V.
CUMBERLAND COUNTY, MONROE
TOWNSHIP and CUMBERLAND
VALLEY SCHOOL DISTRICT,
INTERESTED PARTIES 05-2660 CIVIL TERM
ORDER OF COURT
AND NOW, this (o day of May, 2005, the assessment appeal filed
at the above-captioned numbers, ARE CONSOLIDATED. The order of May 25, 2005,
scheduling the appeal at 05-2660 before Bayley, J., on August 25, 2005, IS VACATED.
That appeal shall be held together with the appeal at 05-1611 before Judge Hess at
9:30 a.m., June 17, 2005.
the Court,
Edgar B. Bayley, J.
l,0ouglas G. Miller, Esquire
For Appellant
Xtephen D. Tiley, Esquire
For Cumberland County Board of Assessment Appeals
vderry R. Duffie, Esquire
For Cumberland Valley School District
Xdward L. Schorpp, Esquire
Solicitor, Cumberland County
,James D. Bogar, Esquire
Solicitor, Monroe Township
Judge Hess
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PENN PRODUCTS
CORPORATION,
Plaintiff
vs.
CUMBERLAND COUNTY
BOARD OF ASSESSMENT
APPEALS,
Appellee
vs.
CUMBERLAND COUNTY,
MONROE TOWNSHIP and
CUMBERLAND VALLEY
SCHOOL DISTRICT,
Interested Parties
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
NO. 05-1611 CIVIL
IN RE: PETITION FOR APPEAL
ORDER
AND NOW, this /-P day of June, 2005, pending receipt of a settlement stipulation,
hearing in the above captioned matter is continued generally.
?r'ouglas Miller, Esquire
For the Appellee
/utephen D. Tiley, Esquire
For the Assessment Board y
/ames D. Bogar, Esquire `l
Solicitor for Monroe Township
.1Vlark C. Duffie, Esquire
Solicitor for Cumberland Valley School District
BY THE COURT,
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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
PENN PRODUCTS CORPORATION
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
Appellant
V.
NO. 2005-1611 CIVIL TERM
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
Appellee
CUMBERLAND COUNTY, MONROE
TOWNSHIP and CUMBERLAND
VALLEY SCHOOL DISTRICT
Interested Parties
AND NOW, this day of
, 2007, 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 property which is the subject of this appeal, and which
consists of a certain residential building lot situate in Monroe Township, Cumberland
County, Pennsylvania, known as Lot 134 of White Rock Acres and also known as Parcel
No. 22-12-0349-050, and having approximately 1.47 acres of land, is $47,660.00.
As a result of the year 2004 Cumberland countywide reassessment, the
predetermined ration became 100% of year 2004 value and the common level ratio was
inapplicable as the common level ratio as published by the State Tax Equalization Board
does not vary by more than 15% from the predetermined ratio. The year 2004
countywide reassessment was effective for the years beginning January 1, 2005, and the
assessment of $47,660.00 is effective for tax years beginning on and after January 1,
2005, and continuing thereafter until changed as provided by law, and the Stipulation
Penn Products Corporation - ORDER - No. 2005-1611 Page 1 of 2
dated May 22, 2007, which is attached to this Order, and is incorporated herein by
reference thereto.
The Cumberland County Assessment Office shall allocate the total assessment
between land and improvements 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, and the
taxing bodies shall thereafter promptly refund any taxes which were paid based upon
assessments exceeding those set forth in this Order. The refunds shall be paid at the
discount, face, or penalty amount, depending upon whether the underlying taxes being
refunded were paid at discount, face, or the penalty amount.
BY THE COURT
Kevin A. Hess, J.
Penn Products Corporation - ORDER - No. 2005-1611 Page 2 of 2
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
PENN PRODUCTS CORPORATION
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
Appellant
V.
NO. 2005-1611 CIVIL TERM
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
Appellee
CUMBERLAND COUNTY, MONROE
TOWNSHIP and CUMBERLAND
VALLEY SCHOOL DISTRICT
Interested Parties
STIPULATION AND JOINT MOTION FOR AGREED ORDER
AND NOW, this 22nd day of May, 2007, it is hereby Agreed and Stipulated by
and between Petitioner, Penn Products Corporation, by its attorney, Douglas G. Miller,
Esquire; and Respondent, Cumberland County Board of Assessment Appeals and
Interested Party, Cumberland County, by its attorney, Stephen D. Tiley, Esquire,
Assistant Cumberland County Solicitor for Tax Matters; and Interested Party Monroe
Township, by its attorney, James D. Bogar, Esquire; and Interested Party, Cumberland
Valley School District, by its attorney, Jerry R. Duffle, Esquire; as follows:
1. Petitioner, Penn Products Corporation, filed a Petition for Appeal on or
about April 14, 2005. A Hearing was scheduled for June 17, 2005, but then continued
generally pending settlement of the case by the parties. All of the parties have now
settled this case.
Stipulation and Joint Motion for Agreed Order Page 1 of 5
Penn Products Corporation - No. 2005-1611
2. This assessment appeal relates to the value of the subject property as of
July 28, 2004, the date the original appeal of the subject property was filed to the
Cumberland County Board of Assessment Appeals, and effective for assessment
beginning on and after January 1, 2005. This assessment appeal also relates to the value
of the subject property as of July 28th of each succeeding year, effective January 1 st of
each succeeding year, through January 1, 2007, and the date of this Stipulation.
3. The property which are is subject of this appeal is a certain subdivided
residential building lot situate in Monroe Township, Cumberland County, Pennsylvania,
known as Lot 134 of White Rock Acres and also known as Parcel No. 22-12-0349-050,
and having approximately 1.47 acres of land.
4. The parties stipulate that the total fair market value of the subject property
as of the date of the original Petition to the Cumberland County Board of Assessment
Appeals, and as of the subsequent years through July 28, 2006, effective for January 1,
2007, is $47,660. The assessment so stipulated shall continue thereafter until changed in
accordance with law. The parties specifically recognize that the assessment of the subject
property were reduced due to a lack of completion of the improvements to the street and
utilities serving the lot, and that upon installation of those improvements such that the lot
can be used and/or sold as individual building lot ready for construction of a new home,
that the individual parcel (lot) may be reassessed by the Cumberland County Assessment
Office. Any such reassessment shall have an effective date after the date of this
Stipulation, but other than that effective date, this Stipulation shall have no effect
whatsoever in arriving at such reassessment, and shall not be admissible in any
proceedings contesting any such reassessment.
5. As a result of the year 2004 Cumberland Countywide reassessment, the
predetermined ratio became 100% of year 2004 value and the common level ratio is
inapplicable for all years which are the subject of this settlement stipulation as the
common level ratio published by the State Tax Equalization Board has not varied by
Stipulation and Joint Motion for Agreed Order Page 2 of 5
Penn Products Corporation - No. 2005-1611
more than 15% from the predetermined ratio. Therefore, the assessment for each
applicable year, shall be $47,660.00.
6. The Cumberland County Assessment Office shall allocate the total
assessment between land and improvements as provided by the procedures of the
Cumberland County Assessment Office.
7. The revised market value, and assessment, of $47,660 shall be first
implemented on January 1, 2005 for County and municipal taxes, and on July 1, 2005, for
school real estate taxes, and so on and so forth for each succeeding year covered by this
appeal, and this settlement Stipulation, such that in the final year, 2007, the said
assessment shall be implemented for County and municipal taxes as of January 1, 2007,
and for school real estate taxes as of July 1, 2007, unless the property has been reassessed
due to improvements as described in paragraph four (4) of this Stipulation, in which case
a change of assessment notice may be sent increasing the assessment of the said property
as of an effective date after the date of this Stipulation, and in which case prorated
supplemental tax bills may be issued for a portion of the 2007 County and municipal tax
year, and a portion of the 2007/08 school real estate tax year.
The Cumberland County Assessment Office shall promptly notify the
appropriate taxing bodies of the change in assessment.
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/she has reviewed this Settlement Stipulation with his/her
client or clients and that he/she has specifically been authorized to enter into this
Settlement Stipulation by his/her client or clients.
Stipulation and Joint Motion for Agreed Order Page 3 of 5
Penn Products Corporation -No. 2005-1611
Respectfully Submitted,
PENN PRODUCTS CORPORATION
By , A;&.
Douglas G. iller, Esquire
IRWIN & McKNIGHT
Attorney for Petitioner/Appellant
60 West Pomfret Street
Carlisle, PA 17013
Tel No. (717) 249-2353
RESPONDENT, CUMBERLAND COUNTY
BOARD OF ASSESSMENT APPEALS, AND
COUNTY OF CUMBERLAND
Stephen D. Tiley, Esquire
Assistant Cumberland County Solicitor
for Tax Matters
Attorney for Respondent/Appellee
5 South Hanover Street
Carlisle, PA 17013
Tel No. (717) 243-5838
Supreme Court ID# 32318
IINTERESTED PARTY, CUMBERLAND
VALLEY SCHOOL DISTRICT
BY:
JO ON, DUFFIE, STEWART & WEIDNER
At lyfor Cumberland Valley School District
301 Market Street, P.O. Box 109
Lemoyne, Pa 17043-0109
Tel No. (717) 761-4540
Stipulation and Joint Motion for Agreed Order Page 4 of 5
Penn Products Corporation -No. 2005-1611
INTERESTED PARTY, MONROE TOWNSHIP
Y:
ame D. Bogar, sq ire
Attorney for Mon a ownship
1 West Main Street
Shiremanstown, PA 17011
Tel. No. (717) 737-8761
Stipulation and Joint Motion for Agreed Order Page 5 of 5
Penn Products Corporation - No. 2005-1611
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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
PENN PRODUCTS CORPORATION
Appellant
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
Appellee
CUMBERLAND COUNTY, MONROE
TOWNSHIP and CUMBERLAND
VALLEY SCHOOL DISTRICT
Interested Parties
AND NOW, this Z'
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 2005-1611 CIVIL TERM
day of 4vl - ? , 2007, 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 property which is the subject of this appeal, and which
consists of a certain residential building lot situate in Monroe Township, Cumberland
County, Pennsylvania, known as Lot 134 of White Rock Acres and also known as Parcel
No. 22-12-0349-050, and having approximately 1.47 acres of land, is $47,660.00.
As a result of the year 2004 Cumberland countywide reassessment, the
predetermined ration became 100% of year 2004 value and the common level ratio was
inapplicable as the common level ratio as published by the State Tax Equalization Board
does not vary by more than 15% from the predetermined ratio. The year 2004
countywide reassessment was effective for the years beginning January 1, 2005, and the
assessment of $47,660.00 is effective for tax years beginning on and after January 1,
2005, and continuing thereafter until changed as provided by law, and the Stipulation
Penn Products Corporation - ORDER - No. 2005-1611 Page I of 2
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dated May 22, 2007, which is attached to this Order, and is incorporated herein by
reference thereto.
The Cumberland County Assessment Office shall allocate the total assessment
between land and improvements 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, and the
taxing bodies shall thereafter promptly refund any taxes which were paid based upon
assessments exceeding those set forth in this Order. The refunds shall be paid at the
discount, face, or penalty amount, depending upon whether the underlying taxes being
refunded were paid at discount, face, or the penalty amount.
BY THE COURT
Kevin A. Hess, I
Penn Products Corporation - ORDER - No. 2005-1611
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