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Home My WebLink About05-2424 BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 Attorney for Appellant IN RE: APPEAL OF CARLISLE REALTY PARTNERS, LP IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL ACTION - LAW MUNICIPALITY: CARLISLE BOROUGH INTERIM AND ANNUAL TAX YEAR 2005 ASSESSMENT NO. Q~ -J.L{)..(' C~uj~'t~ PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellant, Carlisle Realty Partners, LP. by its attorney, Bert M. Goodman, Esquire, files this Petition for Appeal from the decision of the Cumberland County Board of Assessment Appeals based upon the following statement of facts: 1. Appellant is Carlisle Realty Partners, LP. and is located at 105 Bradford Road, Suite 310, Wexford, Pennsylvania 15090. 2. Appellees are the Board of Assessment Appeals of Cumberland County, the Board of Commissioners of Cumberland County, Carlisle Borough and the Carlisle Area School District. 3. The Appellant, Carlisle Realty Partners, LP, is the owner of a property known as the Point at Carlisle Plaza located at East High Street, Carlisle Borough, Cumberland County, Pennsylvania known as Cumberland County Tax Parcel Number: 03-21-0318-142. 4. The Appellant filed an appeal from both an interim assessment effective January 1, 2005 and 2005 annual assessment in the amount of $10,000,000 on its property located at East High Street, Carlisle Borough, Cumberland County, Pennsylvania. 5. On April 20, 2005, the Cumberland County Board of Assessment Appeals mailed notice of its decision in which it denied the assessment appeals on the interim assessment and the annual 2005 assessment. Attached herewith are copies of the decisions which are marked Exhibits nAn and "B" and incorporated herein by reference. 6. The decision of the Cumberland County Board of Assessment Appeals was in error and an abuse of discretion for the following reasons: a. The assessment on Appellant's substantially higher than assessments of comparable the neighborhood and the taxing district. property is properties in b. The assessment is determination of fair market value, Appellant's property. based upon an erroneous particularly as it concerns c. The value determination by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause of the 14th Amendment of the United States Constitution. d. The impact of the assessment bears unequally on the Appellant when compared to assessments of properties of the same class. e. When related to assessments of similarly situated property owners, the assessment of the property of the Appellant is arbitrary and capricious. f. The assessment violates the uniformity clause of the Pennsylvania Constitution. g. The assessment violates the required equality of tax treatment guaranteed by Pennsylvania Statutory and Constitutional Law. h. The assessment is based in whole or in part upon an appraisal that does not represent the actual value of the said property. i. The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied throughout the taxing authority. j. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market values of the properties as multiplied by the state mandated ratio as determined by the State Tax Equalization Board. k. The assessment lacks uniformity. 1. The assessment is discriminatory. Stephen D. Tiley, Esquire Frey and Tiley Attorneys for Respondent 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 IN RE: APPEAL OF CARLISLE REALTY PARTNERS, LP IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: CARLISLE BOROUGH INTERIM AND ANNUAL TAX YEAR 2005 ASSESSMENT 2005-2424 CIVIL TERM ORDER,~ 11 AND NOW, this ~'\- day ~ at the request of the taxpayer and Board of Assessment Appeals, the Hearing scheduled for S'~ptember 8, 2005 is CANCELLED and the Hearing is RE-SCHEDULED for Wednesday, November 30, 2005, at 8:45 a.m., in Courtroom No.2. Edgar B. Bayle ~ cc: Stephen D. Tiley, Esquire Bert M. Goodman, Esquire ~ "' / ~...L 1-05-()~ ~. ..::r ~ Ii"> \-::: & \\~ ~~ ;;t ~ ~ ~ ;2.,sf, '::)'z c:.~ ~~"i'ii9 ''',~; :,j~~~ ..,. 3 m. The assessment is otherwise unjust and inequitable. WHEREFORE, the Petitioner requests this Honorable Court to reverse the decisions of the Cumberland County Board of Assessment Appeals, reduce the assessments and thereafter make all necessary orders and decrees to effectuate said decision. DATED: -r let I oS- /;y:) .1) :,'f l ~~ U-....l.eV\ 11 c/ t7'--I>~~ -<:::- BERT M. GOODMAN, ESQUIRE Z ATTORNEY FOR THE APPELLANT VERIFICATION Bert M. Goodman, Esquire, the Attorney for the Appellant is authorized to make this verification on behalf of Carlisle Realty Partners, LP and yerifies that the statements made in the attached Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals are true and correct. He understands that false statements made herein are made subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. Dated: s- l.df)s/ J~ 1/ 11/1 /"? 1..._--C~~_ Cumberland County Board of Assessment Appeals Old CourthouseI' 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: April 20, 2005 PARCEL NUMBER: 03-21-0318-142. CARLISLE REAL TV PARTNERS L P C/O BERT M GOODMAN, ESQUIRE 60 SOLDIERS SQU)l.RE WAYNE PA 19087 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: 04/18/2005 DATE DECISION RENDERED: 04/20/2005 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [l Withdrawn By Applicant [ 1 Abandoned For Failure To Appear [Xl Denied - No Change [ 1 Approved Review Appraiser's Changes [ 1 Revised Assessment Based on Hearing [l Other: , TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS ;' Old Assessed Value: ' New Assessed Value: 10,000,000 10,000,000 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 May 20, 2005. "A/ Cumberland County Board of Assessment Appeals Old Courthouse One Courthousw Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Boan1ofAssessmentAppea~ Lloyd W. Bucher R Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: April 20, 2005 PARCEL NUMBER: 03-21-0318-142. CARLISLE REALTY PARTNERS L P C/O BERT M GOODMAN, ESQUIRE 60 SOLDIERS SQUARE WAYNE PA 19087,' ; 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: 04/18/2005 DATE DECISION RENDERED: 04/20/2005 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [XI Denied - No Change [ ] Approved Review Appraiser's Changes [ I Revised Assessment Based on Hearing [ ] Other: . TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS ;' Old Assessed Value: New Assessed Value: , 10,000,000 10,000,000 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 May 20, 2005. ~/ ;v e -f<l. tL t .~ ~ N ~ w ~ D- ~ ti :rJ "-J F J r? ~~ C) ;." ~ -n ~ ~~ -', n-i:!:l 1'- , jl, =,:,-:'"1 .. \"(.: 8 IN RE: APPEAL OF CARLISLE REALTY PARTNERS, LP APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MUNICIPALITY: CARLISLE BOROUGH INTERIM AND ANNUAL TAX YEAR 2005 ASSESSMENT 05-2424 CIVIL TERM ORDER OF COURT AND NOW, this I ~ day of May, 2005, IT IS ORDERED that a de novo hearing shall be conducted on this assessment appeal at 8:45 a.m., Thursday, September 8,2005, in Courtroom Number 2, Cumberland County Courthouse, Carlisle, Pennsylvania. )..,/ Byth~ Court, ////, 1.,< / Bert M. Goodman, Esquire For Appellant I :sal .~ /rY'-t~'{d'(' /7. ,,/ J '. / (+ u"Jf!. ~ ') ~ /I' , 1 ~ (-I.'jfL C...i. Cb. ,I;~ i ;J1...;.r n (" J...A.,..J . W~v LUc~ ~ ;:! . 1.J~t"1"-' \ \ ~(uh f"::: I.':'J (.() F Li_ C) tf' C;:--, C-.J l."~J BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 Attorney for Appellant IN RE: APPEAL OF CARLISLE REALTY PARTNERS, LP : IN THE COURT OF COMMON PLEAS APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS : CUMBERLAND COUNTY, PA. CIVIL ACTION - LAW MUNICIPALITY: CARLISLE BOROUGH INTERIM AND ANNUAL TAX YEAR 2005 ASSESSMENT : NO.05-2424 civil Term CERTIFICATE OF SERVICE The undersigned verifies that he is the attorney for the Appellants in the instant matter. I do hereby certify that on May 31, 2006 served a true and correct copy of a Petition to Appeal from The Decision of the Cumberland County Board of Assessment Appeals and Court Order of May 16, 2005 in the above captioned case, upon the persons and in the manner indicated below, which service satisfies the requirements of the Rules of Civil Procedure, by placing a true and correct copy of the same in the United States Mail, postage pre-paid, certified mail return receipt requested. Board Assessment Appeals of Cumberland County one Courthouse Square Carlisle, Pa.17055 Cumberland County Commissioners One Courthouse Square Carlisle, Pa. 17013 Carlisle Borough 53 West South Street Carlisle, Ap. 17013 Carlisle Sch. Dist. 623 West Penn Street Carlisle, Pa. 17013 DATE: S-13 j I 0 ~- \J~ BERT M. GOODMAN, ESQUIRE ATTORNEY FOR APPELLANT c...J -< -.J ", ~:5 (j W-j -n I f'..;i BERT M. GOODMAN, ESQUIRE Attorney 1.0. No. 21559 60 Soldiers Square Wayne, PA. 19087 610-240-0345 Attorney for Appellant CARLISLE REALTY PARTNERS, LP APPELLANT IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, ?ENNSYLVANIA V. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, APPELLEE NO. 05-2424 PRAECIPE TO WITHDRAW APPEAL TO THE PROTHONOTARY OF CUMBERLAND COUNTY: Kindly withdrawal the appeal in the above captioned case and mark the file discontinued and ended. Date: Il~r<lD 5 B~ Attorney for the Appellant --.......... -:!\ - '" --;;;"" '$l.. li \) >;; ... '" --( -,- \) >N :g'S\..1) f % ~ 17"