HomeMy WebLinkAbout30772MONROE TOWNSHIP,
vs.
. IN THE COURT OF COMMON PLEAS OF
Claimant CUMBERLAND COUNTY, PENNSYLVANIA
WILLIAMS GROVE, INC.,
Owner
. NO. ,1C7 /_ MUNICIPAL LIEN DOCKET 1991
up - y3v &; v"(
MUNICIPAL 1E—CLA=II+I
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: 22-11-0278
Parcel Number: 031
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
1988 through and including September 1990. 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 $19,560.04 was duly assessed against
Williams Grove, Inc., and its property on October 25, 1991 and for
which sum with interest, penalties and costs, a municipal lien is
claimed against the above-described property and premises in accordanc(
with the Act of May 16, 1923, P.L. 207, as amended, (53 P.S. Section
7102 et,seq*
DATE: November 29, 1991
MONROE TOWNSHIP
By /AXt"/
Jlites D. Bog, Esquire
Solicitor for\ onroe Township
2
Pm) 172/
SHERIFF'S RETURN
ca4MONWEALTH OF PENNSYLVANIA:
COUNTY OF Ct11BERLAND
Monroe Township
VS
Williams Grove, Inc.
In The Court of Common Pleas of
Cumberland County, Pennsylvania
No. 30772 Civil. Term 1991
Municipal Tax Claim
Timothy Reitz , Shertffxor Deputy Sheriff of
Cumberland County, Pennsylvania, who being duly sworn according to law, says,
that he served the within
Municipal Tax Claim
upon Williams Grove, Inc. , the defendant, at 9:15 o'clock
A .M. EST /Y2bSt, on the
04
1 Park Avenue, Mechanicsburg
day of December. , 19 91 at
Pennsylvania, by handing to
, Cumberland County,
Erenz Saluti, Hook Keeper and adult in charge
at time of service
a true and attested copy of the Municipal Tax Claim
and at the same time directing her attention to the contents thereof and
the "Notice to Plead" endorsed thereon.
Sheriff's Costs:
Docketing
Service
Affidavit
'Surcharge
14.00
5.50
2.00
21.50 Pd. by Atty.
12.05-91
Sworn and subscribed to before me
this j day of AA -
19 9/ A.D.
0.
Prothonotary
So answers:
R. Thomas Kline, Sheriff
by "l
Deputy Sheriff
JAMES D. BOGAR
AT10I1NEY AT LAW
5 WEST MAIN 5711ECT
SHIREMANSTOWN. PENNSYLVANIA 17011
Williams Grove, Inc.
1 Park .Avenue
Mechanicsburg, PA 17055
Attention: Irene Saluti.
Dear Ms. Saluti:
October 25, 1991
7 IiI.E1'1101`4F.
(717) 737-0701
TEI,ECOPIER
(717) 737-2060
rim)
c) 94,— '4/2 CA8 -1
LOoi c4'r2.-
Va 449 6
RE: NOTICE OF ASSESSMENT pursuant to
Monroe Township Amusement Tax
Ordinance No. 4 of 1968
_ I am writing to you on behalf of Monroe Township and it's'
Treasurer relative to the Monroe Township Amusement Tax. Please
refer to my letter to you of June 5, 1991.
As you are aware, Greenawalt & Company, P.C., auditors for
Monroe Township, conducted a review of the various Monroe Town-
ship Amusement Tax Returns and other pertinent information
relative to Williams Grove, Inc. for the period from May 1988 to
and including September 1990.
Based upon the audit, Greenawalt & Company, P.C., has
determined that the amount of. $19,220.04 is due and payable by
October 31, 1991. 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 $19,560.04. This assessment consists of the above -
referred to amount of $19,220.04, same constituting the amount
due for amusement tax penalties and interest all under the
ms. Irene saiuti
October 25, 1991
Page 2
No 3 C / I) 1\ALO `?
Ordinance, along with the cost of the audit performed by
Greenawalt & Company, P.C., said cost being in the amount of
$340.00. Please note that said assessment, constituting amuse-
ment tax due, including penalty and interest, and the cost of the
assessment, is through October 31, 1991. Please note that the
assessment will increase due to additional interest and penalty
if full and complete payment is not made by October 31, 1991.
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.
This letter will constitute written notice of the assess-
ment, as referred to hereinabove, in the amount of $19,560.04.
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
conducted by Greenawalt & Company, P.C. and this Notice of
Assessment does not include and accordingly does not cover and
make an assessment for any and all amusement tax due or any other
license or registration fees due to Monroe Township on account of
the activities conducted by Recreational Enterprise Service Team,
Inc. of Camp Hill, Pennsylvania. According to information
furnished to our auditors by you, Recreational Enterprise Service
Team, Inc., beginning in the 1988 operating season, operated
games at Williams Grove, Inc. 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 the Recreational Enterprise Service Team, Inc. from the
1988 operating season to the present, as well as a full and
complete accounting of any and all receipts and the like
generated by Recreational Enterprise Service Team, Inc.
Monroe Township looks forward to having this matter resolved
October 25, 1991
Page 3
.7 7. TY) L()
) -79
1
within the mandates of Ordinance No. 4 of 1968 by receiving from
Williams Grove, Inc. the amount of $19,560.04 as soon as
possible. Please be advised that Monroe Township has no choice
but to move to protect its interests in this matter.
Vey truly yours,
itetx3
JAMES D. R, Solicitor
Monroe Township
JDB/cb
.Enclosure
cc:. Monroe Township Board of.Supervisors
Certified Mail No. P 979 078 :396
Regular Mail
Period Tax
?tiy, 1988
June, 1988
July, 1988
August, 1988
September 1988
Apr i l , 1989
Hay, 1989
Jure, 1989
July, 1989
August, 1989
Se1,l,eur1)er, 1989
Hay. 1990
June, 1990
Jul;, 1990
August„ 1990
September, 1990
Paid to date
$ 375.00
414.70
1,299.50
1,645.52
1,030.73
190.48
238.57
92.2.91
1,567.2.7
2,703.37
718.85
$ 497.25
770.64
2,151.2.1
1,906.03
1,347.80
$17,779.83
Due and payable by October 31, 1991
Penalty Total
18.75
103.68
87.26
411.38
257.68
47.62
23.86
230.73
391.82
675.84
179.71
86.19
64.90
537.80
476.51
336.,96
3,930.69
1 xl1T131.'i' "AA."
$ 393.75
518.38
1,386.76
2,056.90
1,288.41
238.10
262.43
1,153.64
1,959.09
3,379.21
898.56
$ 583.44
835.54
2,689.01
2,382.54
_1,684.76
21,710.52
2� 490.48
$19,220.04
A/o,
pow /7'1,
PS Form 3800. June 1985
RECEIPT FOR CEfl brio MAIL
901NSORANCE COVE PA' r , !,r'VIL'EU
NOT FOR 'WERE/MIME,' ','?It
(See FRever;;P)
<;,,r,t to ATTENTION: IRENE SALLY I
WILLIAMS. GROVE..INC_.__
1'le,
1 PARK AVENUE
1 ,,1 711' r..I •, i
MECHIANICSBURG PA 17055
,.,lt) v•ryF,e
li. N
••ur. .
Alum ,1,1O Ih'II,,,retl
I • fir. 0,0
SENDER: Complete Items 1 and 2 when additional services are desired. and complete items
• 3 end 4.
Put your address In the "RETURN TO" Space on the reverse side. Failure to do this will prevent this
card from being returned to you. he return receipt toe will provide you the name of the person delivered
to and the date of delivery. For a rtlone fees the following
services ere available. Consult postmaster
2. 0 Restricted Delivery
(Extra charge)
for fees and check boxles) for additional service(s) requested.
1. 0 Show to whom delivered, date, and addressee's address.
(Extra charge)
3. Article Addressed to:
ATTENTION: IRENE SALUTI
WILLIAMS GROVE INC
1 PARK AVENUE
I'')ECUANICSBURG� PA 17055 .
4. Article Number
P 979 078 396
Type of Service:
0 Registered 0 Insured
0 Certified ❑ coo ip
0 Express Mail 0 for Merchandise
Always obtain fignature.dredkitekkeis
or agent and DATE DELIVEjt •. C
5. Signature — Address
X
8. Addressee's
requested and
1
dressY (j' -O
paid) y
1 ' L 91
6. ,i nature — Agent
7. Date o Delivery
r
PS Form 3811, Mar. 1988
+ U.S.G.P.O. 1988-212-885
DOMESTIC RETURN RECEIPT
/\lo. -30-2-7d p oI
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