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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 Ptismiv (;i7mlir20 I ee2 ,.11 11,11,1y ,•P lli,,M(10,41vely1°0 — — — ,10 -; ( eq.)1';',, 07111 Dt'llVet osf ;r7, f (4) 5 ' • 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