HomeMy WebLinkAbout32093MONROE TOWNSHIP,
vs.
IN THE COURT OF COMMON PLEAS OF
Claimant CUMBERLAND COUNTY, PENNSYLVANIA
WILLIAMS GROVE, INC.,
Owner
NO.. 20( MUNICIPAL LIEN DOCKET 1993
�>"� 7=a 'a s
MUNICIPAL TAX CLAIM
AND NOW, comes Monroe Township, of 1220 Boiling Springs Road,
Mechanicsburg, Pennsylvania, by its Solicitor, James D. Bogar, Esquire,
and files the following municipal tax claim against Williams Grove,
Inc., owner of all that certain tract of land including improvements
thereon, owned by Williams Grove, Inc., and described as follows:
1 Park Avenue
Mechanicsburg, PA
Tax Property Map: 22-31-215812 C:
Tax Property Map: 22-12-0350-005
Cumberland County Recorder of Deeds Office,
Deed Book "L", Volume 24, Page 747, and.
Deed Book "D", Volume 20, Page 88
for delinquent amusement/admissions taxes levied and assessed from May
1992 through and including September 1992. Said amusement/admissions
taxes were levied and assessed pursuant to Monroe Township Ordinance
No. 4, 1968, same being known and cited as the "Township Amusement Tax
Ordinance". Attached hereto and incorporated herein is a statement of
the amusement/admissions taxes so levied and assessed with an indica-
tion of the amount thereof, said statement being a true and correct
copy of the Notice of Assessment forwarded to Williams Grove, Inc.,
from Monroe Township, which sum of $6,783.68 was duly assessed against
Williams Grove, Inc. and its property on June 3, 1993 and for which sum
with interest, penalties and costs, a municipal lien is claimed against
the above-described property and premises in accordance with the Act of
May 16, 1923, P.L. 207, as amended, (53 P.S. Section 7102 et seq.)
MONROE TOWNSHIP
DATE: July 7, 1993 By
James D. Bogar, Esquire
Solicitor for Monroe Township
2
JAMES D. 1300AR
ANDREW O. SJIEELY
Irene Saluti.
WILLIAMS GROVE, INC.
1 Park Avenue
Mechanicsburg, PA 17055
Dear Ms. Saluti:
JAMES I.). 1300A R
Al'1011 1,1 Y Al1 AW
wlEST MAIN SI HIZET
SHIREMANSTOWN. PENNSYLVANIA 17011
June 3, 1993
RE: NOTICE OF ASSESSMENT pursuant to
Monroe Township Amusement Tax
Ordinance No. 4 of 1968
TEI.ErlIONE
(717) 707.0701
TEI.ECOP1E11
(717) 737-2000
I am writing to you on behalf of Monroe Township and its Treasurer
relative to the Monroe Township Amusement Tax.
As you are aware, Greenawalt & Company, P.C., auditors for Monroe
Township, conducted a review of the various Monroe Township Amusement Tax
Returns and other pertinent information relative to Williams Grove, Inc.
for the 1992 operating season.
Based upon the audit, Greenawalt & Company, P.C., has determined that
the amount of $6,583.68 is due and payable by July 31, 1993. The exact
computations including tax due and penalty for these periods, all in
accordance with the Monroe Township Amusement Tax Ordinance, are enclosed
herewith, marked Exhibit "A" and made a part of this letter. The audit was
performed due to the failure of Williams Grove, Inc. to file the required
reports and other information in accordance with the Monroe Township
-- Amusement Tax ordinance. In addition, Monroe Township was of the belief
that the amount due and owing on account of amusement tax was not properly
stated or had been mistakenly stated and improperly remitted. Monroe
Township's belief in this regard was substantiated by the audit.
Based upon the above, it has been determined by the Monroe Township
Treasurer that an assessment be issued against Williams Grove, Inc. and the
principals of that corporation, for the total amount of $6,783.68. This
assessment consists of the above -referred to amount of $6,583.68, same
constituting the amount due for amusement tax penalties and interest all
under the Ordinance, along with the cost of the audit performed by
Greenawalt & Company, P.C., said cost being in the amount of $200.00.
Please note that said assessment, constituting amusement tax due, including
penalty and interest, and the cost of the assessment, is through July 31,
1993. Please note that the assessment will increase due to additional
interest and penalty if full and complete payment is not made by July 31,
1993. Please note that the interest that will be due and owing will be in
the amount of ten (10%) percent, all in accordance with the Municipal Lien
Law, 53 P.S. §7143. In addition, Monroe Township will seek recovery for
costs advanced on account of attorney's fees and other additional costs,
all as allowed for under the Municipal Lien Law.
1-49 tz*.
This letter will constitute written notice of the assessment, as
referred to hereinabove, in the amount of $6,783.68. This assessment fixes
and determines the amusement tax due unless Williams Grove, Inc. and/or its
principals, files an appeal in writing to the Board of Supervisors of
Monroe Township within thirty (30) days of the date of this Notice. As
such you have a right to request a hearing before the Board of Supervisors.
If you request a hearing, same will be held in accordance with the
provisions of Ordinance No. 4 of 1968. Ordinance No. 4 of 1968 also
provides for criminal penalties for ordinance violation.
I would like to note and specifically advise that the audit conduct,
by Greenawalt & Company, P.C. and this Notice of Assessment does not
include and accordingly does not cover and make an assessment for any an::
all amusement tax due or any other license or registration fees due to
Monroe Township on account of the activities conducted by White Race
Amusements of Hershey, Pennsylvania. According to information furnished tc
our auditors by you, White Race Amusements, during the 1992 operating
season, operated the midway type games on a fee basis. Accordingly, it is
requested that you provide to Monroe Township, within ten (10) days from
the date of this letter, a full and complete copy of the contract or other
arrangement by and between Williams Grove, Inc. and White Race Amusements
of Hershey, Pennsylvania for the 1992 operating season and to the present,
as well as a full and complete accounting of any and all receipts and the
like generated by White Race Amusements.
Monroe Township looks forward to having this matter resolved within
the mandates of Ordinance No. 4 of 1968 by receiving from Williams Grove,
Inc. the amount of $6,783.68 as soon as possible. Please be advised that
Monroe Township has no choice but to move to protect its interests in thi,
matter.
Ver y truly yours,
//
JANES D. IofiAR, Solicitor
Monroe Township
JDB/cb
Enclosure
cc: Monroe Township Board of Supervisors
Certified Mail No. P 979 078 530
Regular Mail
Period
May
June
July
August
September
Paid to date
Tax
$ 307.97
549.23
1,448.84
2,032.54
928.36
266,94
Penalty
$ 76.99
137.31
361.2}
508.14
232.09
|.3\6.74
Oue and payable by July 31, 1993
EXHI����\«/L /
BIT n
x
Total
$ 384.96
686.54
},8|i.0S
2,540.68
1,160.45
$
$
$t_,5O3.O8
o)L0 /i'?3
RECEIPT FOR CERTIFIED MAIL
I PARK AVENUE
StaM i.id ZIP Corm
_P'111:_ci 1 A N ICSBURQ PA__ 17 0,5
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' • SENDER:
• Complete items 1 and/or 2 for additional SO,ViC05.
• Complete items 3, and la & b.
fLI • Print your name and address on Ma reverse of this lerm so that we can
6.) return this card to you.
> • Attach this form to the front of the mailpiece. or on thn back il space
-. a)
does not perinit.
_c • • Write -Fivuorn Receipt Requestedon the rnnthotr:ce below the article number
• The Return Receipt will f.how to whom the :elicit) was delivered e )cl the date
• dehvered. Consult postmaster for fee.
I also wish to receive the
following services (for an extra
fee):
1. LJ Addressee's Address
2. Li Restricted Delivery
-ID 3. Article Addressed to: 4a. Article Number
0
cn
g 5. Signature dd
cc 6. Signa(u
0
• PS Form 3811,
IRENE—SALUTI
WILLIAMS GROVE INC
1 PARK AVENUE
MECHANICSBURG
PA 17055
P 979 078 530
41)
r
LJ
Service Type
Registered
Certified
Express Mail
Insured
131 COD
LI Return Receipt for
Merchandise
7. Date of -Delivery
cember 1991
8. Addr
and
oU.S. GPO: 1992-323-402
c's Address (Only if requested _y
is paid)
z
1—
DOMESTIC RETURN RECEIPT
/
v 12203 .1'
SHERIFF'S RETURN
COMMONWEALM or PENNSYLVANIA:
COUNTY OF CUMBERLAND
Monroe Township
vs
Williams Grove, Inc.
ln The Courl of Common Pleas o
Cumberland County, Pennsylvani
No. 32090 Municipal Lien
Docket 1993
Municipal Tax Claim & Letter
q6, - 94/ 3/1 Cirn
o
Timothy Reitz , SKYJAMW<Deputy Sheriff of
Cumberland County, Pennsylvania, who being duly sworn according to law, says,
that he served the within Municipal Tax Claim & Letter
uponWilliams Grove, Inc. , the defendant, at 9:20 o'clock
A .M.Scf / EDST, on the 09
day of July , 19 93at
1 Park Avenue, Mechanicsburg , Cumberland County,
Pennsylvania, by handing to Irene Saluti, Controller of Williams Grove, ir
a true and attested copy of the Municipal Tax Claim and Letter
and at the same time directing her attention to the contents thereof and
the "Notice to Plead" endorsed thereon.
Sheriff's Costs:
Docketing 14.00
Service 5.60
Affidavit
Surcharge 2.00
21.60 Pd. by Atty.
7- 12-93
Sworn and subscribed to before mo
this j day of (y
19
,3 A.D.
Prothonotary
So answersl
-
R. Thomas Kline, Sheriff