HomeMy WebLinkAbout05-2660PENN 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. OS-- a`?,o
CIVIL DIVISION
PETITION FOR APPEAL
0L?`-rte
AND NOW, this 20'h day of May 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 135, a vacant lot in the subdivision
known as White Rock Acres, which is situate along an unimproved portion of Kuhn Road,
Monroe Township, Cumberland County, Pennsylvania and identified as Parcel #22-12-0349-051
in the Cumberland County assessment records, containing approximately 1.26 acres.
2.
Penn Products Corporation is also the record owner of Lot 136, a vacant lot in the
subdivision known as White Rock Acres, which is situate along an unimproved portion of Kuhn
Road, Monroe Township, Cumberland County, Pennsylvania and identified as Parcel #22-12-
0349-052 in the Cumberland County assessment records, containing approximately L21 acres.
3.
Penn Products Corporation is also the record owner of Lot 137, a vacant lot in the
subdivision known as White Rock Acres, which is situate along an unimproved portion of Kuhn
Road, Monroe Township, Cumberland County, Pennsylvania and identified as Parcel #22-12-
0349-053 in the Cumberland County assessment records, containing approximately 1.03 acres.
4.
Penn Products Corporation is also the record owner of Lot 138, a vacant lot in the
subdivision known as White Rock Acres, which is situate along an unimproved portion of Kuhn
Road, Monroe Township, Cumberland County, Pennsylvania and identified as Parcel #22-12-
0349-054 in the Cumberland County assessment records, containing approximately 1.19 acres.
5.
Penn Products Corporation is also the record owner of Lot 139, a vacant lot in the
subdivision known as White Rock Acres, which is situate along an unimproved portion of Kuhn
Road, Monroe Township, Cumberland County, Pennsylvania and identified as Parcel #22-12-
0349-055 in the Cumberland County assessment records, containing approximately 1.16 acres.
6.
Penn Products Corporation is also the record owner of Lot 140, a vacant lot in the
subdivision known as White Rock Acres, which is situate along an unimproved portion of Kuhn
Road, Monroe Township, Cumberland County, Pennsylvania and identified as Parcel #22-12-
0349-056 in the Cumberland County assessment records, containing approximately 1.16 acres.
7.
Penn Products Corporation is also the record owner of Lot 141, a vacant lot in the
subdivision known as White Rock Acres, which is situate along an unimproved portion of Kuhn
Road, Monroe Township, Cumberland County, Pennsylvania and identified as Parcel #22-12-
0349-057 in the Cumberland County assessment records, containing approximately 1.26 acres.
2
8.
Penn Products Corporation is also the record owner of Lot 142, a vacant lot in the
subdivision known as White Rock Acres, which is situate along an unimproved portion of Kuhn
Road, Monroe Township, Cumberland County, Pennsylvania and identified as Parcel #22-12-
0349-058 in the Cumberland County assessment records, containing approximately 1.29 acres.
9.
Penn Products Corporation is also the record owner of Lot 143, a vacant lot in the
subdivision known as White Rock Acres, which is situate along an unimproved portion of Kuhn
Road, Monroe Township, Cumberland County, Pennsylvania and identified as Parcel #22-12-
0349-059 in the Cumberland County assessment records, containing approximately 1.46 acres.
10.
Penn Products Corporation is also the record owner of Lot 278, a vacant lot in the
subdivision known as White Rock Acres, which is situate along an unimproved portion of Kuhn
Road, Monroe Township, Cumberland County, Pennsylvania and identified as Parcel #22-12-
0349-048 in the Cumberland County assessment records, containing approximately 2.26 acres.
t1.
Penn Products Corporation is also the record owner of Lot 279, a vacant tot in the
subdivision known as White Rock Acres, which is situate along an unimproved portion of Kuhn
Road, Monroe Township, Cumberland County, Pennsylvania and identified as Parcel #22-12-
0349-049 in the Cumberland County assessment records, containing approximately 2.31 acres.
All of the above-referenced parcels of land are hereinafter collectively referred to as the
"Properties."
3
12,
Cumberland County, Monroe Township and Cumberland Valley School District are the
taxing bodies interested in the taxable status of the Properties.
13.
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.
14.
Prior to the year 2004, the Cumberland County Assessment Office assessed each of the
Properties in the amount of Five Thousand and no/100 ($5,000.00) Dollars.
15.
No improvements or changes have been made to the subject Properties since the last
countywide reassessment.
16.
No utility service is provided to any of the Properties, there is no paved or dedicated road
access to the Properties, and no building permit could be issued for the Properties in their present
condition.
17.
On July 28, 2004, Appellant duly appealed the 2004 assessment to the Board for regress
and reduction of said assessment. True and correct copies of said appeal Applications are
attached hereto and marked as Exhibit "A".
4
18.
At the time of the initial appeals to the Board, the assessment values for the eleven
Properties ranged in value from $47,950.00 to $77,570.00 as indicated on the Applications
attached as Exhibit "A."
19.
At the time of the final hearing before the Board held on April 11, 2005, the
recommended assessment values had been reduced by the Cumberland County Tax Assessment
Office to values ranging from $38,860.00 to $67,090.00. True and correct copies of the Decision
Orders dated April 20, 2005 are attached hereto and marked as Exhibit "B".
20.
The reductions were purported to be based upon new valuation software used by the Tax
Assessment Office which allows for deductions for the lack of utility and road frontage.
21.
Upon information and belief, the valuation software uses a cost methodology for
developers to provide utility service and road frontage and access. A true and correct copy of the
proposals and cost estimates obtained by the Appellant for surveying, water service, sewer
service and road access showing the actual costs for the Properties are attached hereto and
incorporated herein as Exhibit "C."
22.
This Petition is herewith timely presented within thirty (30) days from the mailing date of
the Decision since the thirtieth (30) day is Friday, May 20, 2005.
5
23.
Appellant is aggrieved by the Board's adjudication. Specifically, Appellant avers, on
information and belief, that the assessments remain unfair, unreasonable and excessive.
Appellant further avers as follows:
A. The assessments are 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 assessment of the Properties unjust, unreasonable
and discriminatory.
C. The assessment fails to properly take into account the lack of improvements on
the properties, or the costs to be incurred by Appellant in order to provide those
improvments.
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 Properties to such amount as may be right and proper.
Respectfully submitted,
IRWIN & MCKNIGHT
By: Douglas 6U. Miller, Esquire
60 West Pomfret Street
Carlisle, Pennsylvania 17013
(717) 249-2353
Supreme Court I.D, No. 83776
Date: May 20, 2005 Attorney for Appellant
6
VERIFICATION
The foregoing document is based upon information which has been gathered by corporate
counsel and myself in the preparation of this action. I have read the statements made in this
document and they are true and correct to the best of my knowledge, information and belief. I
understand that false statements herein made are subject to the penalties of 18 Pa.C.S.A. Section
4904, relating to unsworn falsification to authorities.
PENN PRODUCTS CORPORATION
Sandy L. WCork Secre ry%Treasurer
Date: May 20 , 2005
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: ?LL%1//1? ?/7Gl?LdITS e2P'f"4 1?4T/0;/
Mailing Address: SVi?OP? .d/?/ 4-
,BDilaN6 SPemle5- ref}
Site Location of Property Subject of Appeal GOT /3S /e2e///J 1206
Number Street Boroffownship
Assessors Tax Map Identification #: ?a -/,;) -Cq 3 y- h- 4::)?
Building and/or Land Use: k&;I ? 1,4-n
Number of Stories Total Rooms Bedrooms Family Room Full Baths
Half Baths _ Basement , Garage(Cars) Carport Fireplace Central Air
Lot Site/Acreage
Date Purchased
Condominum Common Element
Purchase Price
Amount of Fire Insurance
Assessment Appealed Opinion of Market Value of this Property
If property is Rented, State Annual Rent
State Reasons for Filing This Appeal: L-cT
f?Sl?'YJ ?O T ?S C?
List Sales of Comparable Properties
Property Owner I Location
Certificate of appeal
Date Sold I Purchase Price
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 490 elating to u worn falsification to authorities.
Signed: Date:
Phone #: (Home)
Owner(s) of Mecord Cy.. -44A (Day/ONice) ,e /1/3
All notices of these proceedings shall be mailed to: RECEIVE
Name:
Office Use Only
Fee Address: Z 8 2?+
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: PZ:-i11iV e!'OI a e7.5 ?0l?Pd.Pf!%/Oitl
Mailing Address:
Site Location of Property Subject of Appeal: 207 /mil /lllifr! 7zUA??- ?'2oN /266
Number Street Boro/Township
Assessors Tax Map Identification #: _ /'?l - Building and/or Land Use: V1*V"-r -7- z4q:Zto-)
Number of Stories Total Rooms ` Bedrooms i Family Room , Full Baths
Half Baths Basement Garage(Cars) Carport _ Fireplace _ Central Air
Lot Size/Acreage Condominum Common Element
Date Purchased Purchase Price Amount of Fire Insurance
Assessment Appealed
If property is Rented, State Annual Rent
Opinion of Market Value of this Property
State Reasons for Filing This Appeal: 407- /.S ^J,07- ?1n /??d/IGYJ
Property Owner ) Location
Date Sold I Purchase Price
Certificate of appeal
I/we hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verity 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 490 , relating to unsworn falsificatio authorities.
Signed: JA? Date: ?O y
Phone #: (Home)
Owner(s) of rfecord ' .re mac (Day/Office) 7lJ- ?? 6r?l
All notices of these proceedings shall be mailed to:
Name:
Office use onl Address; RECEIVED
Fee
JUL 2M4
7v ? L ?>l
List Sales of Comparable Properties
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 , asset forth bylaw. , (') includes taxing districts
Record Owner(s) Name: AZC/ "Al /?
P?OI?U?TS l _D?A24f 77,W
Mailing Address:
Site Location of Property Subject of Appeal: 1-07?13Z
Number Street Boro/Township
Assessors Tax Map Identification #: ao? ?? - 0 3L1 ?2-- L0 S-3
Building and/or Land Use: 1 199x! f 1417 /1-17--Z?)
Number of Stories Total Rooms Bedrooms Family Room - Full Baths _
Half Baths Basement Garage(Cars) , Carport_ Fireplace Central Air
Lot Siie/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: !/T lS /VeF-7 }CL?7 ??`7f? D U
py- /1-- 5AZ'0C- - ?AG"l?n? LA^ A
Gv?? si ,?ds's/sL- ,4S? tfavi? /3?
5S/G YM -7%n 737ieS- 10-7°' ,
List Sales of Comparable Properties
Property Owner I Location
Certificate of appeal
Date Sold Purchase Price
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 t unsworn falsification uthorities.
Signed Date: z A
_ Phone #: (Home)
Owner(s) of Recorder (Day/Office)
All notices of these proceedings shall be mailed to
Office Use On Name:
l D
Fee Address:
L 28
2084
Purchase Price
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 shalt 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: PENN AQOPI,,lo7 5 L ?e,P>ft X AI
Mailing Address:
Site Location of Property Subject of Appeal:
Number Street / Boro/rownship
Assessors Tax Map Identification #: 'off d" y
Building and/or Land Use: kl? -A-NT L,I-X- ?
Number of Stories , Total Rooms Bedrooms Family Room - Full Baths
Half Baths Basement Garage(Cars) Carport Fireplace _ Central Air
Lot Si2e/Acreage
Date Purchased .
Assessment Appealed
Condominum Common Element
Purchase Price
Amount of Fire Insurance
Opinion of Market Value of this Property
If property is Rented, State Annual Rent
State Reasons for Filing This Appeal: '-/ 07 /S NOT --LrWJri ro Zjj
/?Cc-?S"T /'Gi-?.?L?? fry /?7+Ga?? .?? u.LQ /%???
List Sales of Comparable Properties
Property Owner I Location
Certificate of appeal
Date Sold I Purchase Price
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 4904, relating to unworn falsification to authorities.
Signed: Date:/aV U?
Phone #: (Home)
Owner(s) of ecor (Day/Office) e-"
All notices of these proceedings shall be mailed to:
Name: RECEIVED
Office Use Only
Fee Address:
JUL 8 --
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: /3? C/ s%I/OP? !? ?/ (??
A
Site Location of Property Subject of Appeal: LOT ??? Avz/h?o
Number Street Boro/Township
Assessors Tax Map Identification `Z?? - 0
Building and/or Land Use: VA W- / Xa-7i0
Number of Stories !Total Rooms Bedrooms Family Room - Full Baths
Half Baths - Basement ^ Garage(Cars) Carport Fireplace ^ Central Air
Lot Size/Acreage
Date Purchased
Assessment Appealed
If property is Rented, State Annual Rent
State Reasons for Filing This Appeal: _
Condominum Common Element
FRA_ SPCC ?>4ESAi-7- L?/?
_ ZOctz'57-RrsT/E-x -T7? 1 tS l
List Sales of Comparable Properties
Property Owner I Location
Amount of Fire Insurance
Opinion of Market Value of this Property
Certificate of appeal
Date Sold I Purchase Price
Uwe hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verity 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 4904, relating t unsworn falsificatio authorities.
Signed: Date: G /
Phone #: (Home)
Owner(s) of ?Iecor (Day/Office)
All notices of these proceedings shall be mailed to
office Use Only Name: f D
Fee Address:
L28ZU
Purchase Price
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: ?f%?? f?,l UD / '7S ?fD1flAl70n?
Mailing Address: ?36? s/sL?OPE w"lly -
A,4 /ADO `z
Site Location of Property Subject of Appeal
Number Street Boro/Township
Assessors Tax Map Identification #: - L'? 3?9 - - - -
Building and/or Land Use:
Number of Stories Total Rooms Bedrooms Family Room Full Baths
Half Baths ^ Basement _ Garage(Cars) Carport Fireplace Central Air
Lot Size/Acreage
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: LoT /S Vcv7- `1- ?2721'?e-44? -
?S/?YJ ? 7?/S l fS l
List Sales of Comparable Properties
Property Owner I Location
Certificate of appeal
Date Sold ) Purchase Price
I/we hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verity 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 4904, relating to sworn falsifi ation uthorities. 6 !/
Signed: Date:
Phone #: (Home)
Owner(s) of Aecor (Day/Office) -?ZZ9 74 V'q.
All notices of these proceedings shall be mailed to:
Name: RECEIVFn
Office Use Onl
v .._
Fee ? Address: JI-aL 20 e cwy
Purchase Price
Condominum Common Element
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: Q4Z6i(?
Mailing Address:
/7D0`J
Site Location of Property Subject of Appeal: AZZ / ?- A7o y Roc
Number Street Boro/rownship
Assessors Tax Map Identification #:
Building and/or Land Use: V IqZ`f !A! / l A-1,10
Number of Stories `Total Rooms Bedrooms Family Room Full Baths
Half Baths Basement Garage(Cars) Carport , Fireplace - Central Air
Lot Size/Acreage
Date Purchased
Assessment Appealed
If property is Rented, State Annual Rent
State Reasons for Filing This Appeal:
Amount of Fire Insurance
Opinion of Market Value of this Property
.45l
- "7b "277VS
List Sales of Comparable Properties
Property Owner I Location
Certificate of appeal
Date Sold I Purchase Price
1/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 4 4, relating to unsworn falsification to authorities.
Signed: 51 Date: -7
i Phone #: (Home)
Owner(s) of Record (Day/Office)
--?`
All notices of these proceedings shall be mailed to:
Office Use Only Name: R IVE
Fee Address: JUL 28 2M
Condominum Common Element
Purchase Price
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: A?/T/ ??C?TS C&100p/f 70A
Mailing Address: 12,6 Ae'lt'F
BDILi,)I SP.f'i.t/?S P /'7OCJ1,j
Site Location of Property Subject of Appeal: Z-c,7/s/ 1'7c) /L) 2 c c
Number Street Boro/Township
Assessors Tax Map Identification #:
Building and/or Land Use:
Number of Stories , Total Rooms Bedrooms Family Room _ Full Baths
Halt Baths Basement Garage(Cars) Carport Fireplace _ Central Air y
Lot Size/Acreage
Date Purchased
Assessment Appealed
Amount of Fire Insurance
Opinion of Market Value of this Property
If property is Rented, State Annual Rent
State Reasons for Filing This Appeal: X0I'/S Ar o Aez /f;29 zqsSYeb '71c7 Ttf2iS Z-e ^ .
List Sales of Comparable Properties
Property Owner I Location I I Date Sold I Purchase Price
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 4904 relating to u sworn falsification to authorities.
Signed: 7'/.,?ar?iv?Date:
Phone #: (Home)
B-lo
Owner(s) of Oiecord 94 ? (Day/Office) --ZS
All notices of these proceedings shall be mailed to:
Office Use On Name:
l ?
Fee Address:
2W4
Condominum Common Element
Purchase Price
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: PEW/ P?Dl?l1LTS ?1J?PlDd?fJ%/Otiy
Mailing Address:
Site Location of Property Subject of Appeal:.G07 l 3 /G4?,cJ - /? - /`?IO.rJ 7LOE
Number Street Borolrownship
Assessors Tax Map Identification #: a571
Building and/or Land Use: f/Lfl/?T CA2?
Number of Stories Total Rooms Bedrooms , Family Room Full Baths
Half Baths Basement Garage(Cars) Carport Fireplace Central Air
Lot Site/Acreage Condominum Common Element
Date Purchased
Purchase Price
Amount of Fire Insurance
Assessment Appealed
Opinion of Market Value of this Property
If property is Rented, State Annual Rent
State Reasons for Filing This Appeal: ? l.S AIC / 4?: 1111V Be41eX-)
As?s/cnc?? 70 s a%
List Sales of Comparable Properties
Property Owner I Location
Certificate of appeal
Date Sold I Purchase Price
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 4904 relating to unsworn falsification ?toauthorities.
?7 CL
Signed: ?"-'"j9? ? o.?i? Date:
Phone #: (Home) ' `
of t ecord
(Day/Office) 42 Jcs ---Z ?? /-
All notices of these proceedings shall be mailed to:
Name:
Office Use Only
Fee Address: RECEIVED
JUL 282gg4
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 r , as set forth by law. {') includes taxing districts
Record Owner(s) Name: ??if/N Q ??LCT? Cy?D?A7J0?
Mailing Address: 9 - lc o'z' PelI/C
,e Ol,L2' JC, S//J4liioc?lS ??
Site Location of Property Subject of Appeal
Number Street Goro/iownship
Assessors Tax Map Identification #:
Building and/or Land Use:
Number of Stories Total Rooms Bedrooms Family Room -Full Baths
Half Baths _ Basement Garage(Cars) _ Carport Fireplace Central Air
Lot Site/Acreage
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'e??' 7- f.S iv l/ET /-"), LOO 4!E22
L -1-GV?T ?aSS/BLSSSn?7tiT S c F3C
List Sales of Comparable Properties
Property Owner I Location
Certificate of appeal
Date Sold I Purchase Price
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 4, relating to nsworn falsification to?uthorities.
Sig Date:
Phone #: (Home)
Owner(s) of Aecord (Day/Office) - /
All notices of these proceedings shall be mailed to
Name:
Office Use Only
Fee Address..
JUL 2 8 2004
Purchase Price
Condominum Common Element
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 taxino districts
Record Owner(s) Name:
Mailing Address:
Site Location of Property Subject of Appeal: Cam/ 0'-29/7w f?(J - /2-0c-
Number Street Boro/7ownship
Assessors Tax Map Identification #: ': ? :/a?- d
Building and/or Land Use: K44 2dA'T l "Or^z
Number of Stories - Total Rooms Bedrooms Family Room _ Full Baths
Halt Baths Basement Garage(Cars) Carport Fireplace _ Central Air
Lot Size/Acreage
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: 607- 2S N CIS 4&7- /?17?1e Pf 0VZ29
GdGy ??7^ ?OSS-/C L?- x}53 5?`?7 717 SffdGe L-e) .66
?S??Z7 -/? MKS G-c5T
List Sales of Comparable Properties
Property Owner I Location
Certificate of appeal
Date Sold I Purchase Price
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 404, relatin to unsworn fal ificationso authorities.
/ / j
Signed: ,lmm rCJ Date: P7/ 6
Phone #: (Home)
Owner(s) of Recor (Day/Office)-
All notices of these proceedings shall be mailed to: R E C E I V E D
Office Use Only Name:
it Address:
Purchase Price
Condominium Common Element
04/21/2005 14:47 2589384 WHITE ROCK ACRES
Cumberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
Board of Assessareat ApPeals
Uoyd W. Bucher
R. Fred Hafelflnger
Sarah Hughes
PAGE 02
(717) 240-6350
(717) 240.6354 (fax)
BONNIE M. MAHONEY
Chief Assessor
STEPHEN D. TILEY
Assistant Solicitor
DECISION ORDER
MAILING DATE: April 20, 2005
PARCEL NUMBER; 22-12-0349-051.
PENN PRODUCTS CORPORATION
1369 SWOPE DRIVE
BOILING SPRINGS PA 17007
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: 04/11/2005
DATE DECISION RENDERED: 0412012005
EFFECTIVE FOR TAX YEAR: 2005
DECISION RENDERED: [ ] Withdrawn By Applicant
[ j Abandoned For Failure To Appear
[ ] Denied - No Change
[ j Approved Review Appraiser's Changes
Pq Revised Assessment Based on Hearing
[ j Other:
TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN
STATUS
Old Assessed Value: 54,850
New Assessed Value: 45.410
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 Prothonotays office on or before May 20, 2005.
04/21/2005 14:47 2589384 WHITE ROCK ACRES
Cumberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
PAGE 03
(717) 240-6350
(717) 240-6354 (fax)
Board of Assessment Appeals
Lloyd W. Sucher
R. Fred HefeUinger
Sarah Hughes
BONNIE M. MAHONEY
CWAssessor
STEPHEN D. TILEY
Assistant Solicitor
DECISION ORDER
MAILING DATE: April 20, 2005
PARCEL NUMBER: 22-12-0349-052.
, ,vr /a4
PENN PRODUCTS CORPORATION
1369 SWOPE DRIVE
BOILING SPRINGS PA 17007
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: 04/1112005
DATE DECISION RENDERED: 04/20/2005
EFFECTIVE FOR TAX YEAR: 2005
DECISION RENDERED: [ ] Withdrawn By Applicant
(] Abandoned For Failure To Appear
[ ] 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: 53,350 NOT
New Assessed Value: 43,990 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 Prothonotays office on or before May 20, 2005.
04/21/2005 14:47 2589384 WHITE ROCK ACRES
Cumberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
PAGE 04
(717) 240-6350
(717) 240-6354 (fax)
Board of Assessment Appals
Lloyd W. Bucher
R. Fred HefelAnger
Sarah Hughes
ORDER
BONNIE M. MAHONEY
Chief Assessor
STEPHEN D. TILEY
Assistant Solicitor
MAILING DATE: April 20, 2005
PARCEL NUMBER: 22-12-0349-053.
-?07 /37
PENN PRODUCTS CORPORATION
1369 SWOPE DRIVE
BOILING SPRINGS PA 17007
Deer 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: 0411112005
DATE DECISION RENDERED: 04/20/2005
EFFECTIVE FOR TAX YEAR: 2005
DECISION RENDERED: [ ] Withdrawn By Applicant
[ J Abandoned For Failure To Appear
(] 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: 47,950 NOT
New Assessed Value: 38,860 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.
04/21/2005 14:47 2589384
WHITE ROCK ACRES
Cumberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
Board of Assessment Appeals
Lloyd W. Bucher
R. Fred HelelBnger
Sarah Hughes
PAGE 05
(717) 240-6350
(717) 240-6354 (fax)
BONNIE M. ~ONEY
Chief Axs"s*r
STEPHEN D. TILEY
Assistant Solicitor
DECISION ORDER
MAILING DATE: April 20, 2005
PARCEL NUMBER: 22-12-0349-054.
L or ire
PENN PRODUCTS CORPORATION
1369 SWOPE DRIVE
BOILING SPRINGS PA 17007
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: 04111/2005
DATE DECISION RENDERED: 04/20/2005
EFFECTIVE FOR TAX YEAR: 2005
DECISION RENDERED: [ ] Withdrawn By Applicant
[) Abandoned For Failure To Appear
(] Denied. - No Change
I 1 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: 52,750 NOT
New Assessed Value: 43,420 APPLICABLE
Any person aggrieved by the order of the Board or Assessment may appeal to the Court of Common
Pleas by filing a petition in the Prothonotary's office on or before May 20, 2005.
04/21/2005 14:47 2589384 WHITE ROCK ACRES
,. -Cumberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
8"Pd of AssessmentAppeste
Lloyd W. Bucher
R. Fred HefeMnger
Sarah Hughes
ER
PAGE 06
(717) 240-6350
(717) 240-6354 (fax)
BONNIE M. MAHONEY
Chief Assessor
STEPHEN D. TILEY
Assistant Solloltor
MAILING DATE: April 20, 2005
PARCEL NUMBER: 22-12-0349-055.
,(af /39
PENN PRODUCTS CORPORATION
1369 SWOPE DRIVE
BOILING SPRINGS PA 17007
Dear Property Owner:
Ii
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: 04/1112005
DATE DECISION RENDERED: 04/20/2005
EFFECTIVE FOR TAX YEAR., 2005
DECISION RENDERED: [ J Withdrawn By Applicant
O Abandoned For Failure To Appear
[ ] Denied - No Change
[ ] Approved Review Appraiser's Changes
[X) Revised Assessment Based on Hearing
[ J Other:
TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN
STATUS
Old Assessed Value: 51,850 NOT
New Assessed Value: 42,560 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.
04/21/2005 14:47 2589384 WHITE ROCK ACRES
Cumberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
Board of AasessmentAppeals
Lloyd W. Bucher
R. Fred HefelMger
Sarah Hughes
PAGE 07
/7iaa 'D v4f/,J-
(717) 240-6350
(717) 240-6354 (fax)
BONNIE M. MAHONEY
Chief Assessor
STEPHEN D. TILEY
Assistant Solicitor
DECISION ORDER
MAILING DATE: April 20, 2005
PARCEL NUMBER: 22-12-0349-058.
? eT /yo
PENN PRODUCTS CORPORATION
1369 SWOPE DRIVE
BOILING SPRINGS PA 17007
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: 04111/2005
DATE DECISION RENDERED: 04/20/2005
EFFECTIVE FOR TAX YEAR: 2005
DECISION RENDERED: [ ] Withdrawn By Applicant
[ ] Abandoned For Failure To Appear
[ ] Denied - No Change
[ ] Approved Review Appraisers Changes
[X] Revised Assessment Based on Hearing
[ ] Other:
TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN
STATUS
Old Assessed Value: 51,850 NOT
New Assessed Value: 42,560 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.
04/21/2005 14:47 2589384 WHITE ROCK ACRES
Cumberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
Board ofAsseasmeat Appeals
Lloyd W. Bucher
R. Fred Herelflnger
Sarah Hughes
PAGE 08
(717) 240-6350
(717) 240.6354 (fax)
BONNIE M. MAHONEY
Chief Assessor
STEPHEN D. TILEY
Assistant solicitor
DECISION ORDER
MAILING DATE: April 20, 2005
PARCEL NUMBER: 22-12-0349-057.
,Cep /X//
PENN PRODUCTS CORPORATION
1369 SWOPE DRIVE
BOILING SPRINGS PA 17007
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: 04/11/2005
DATE DECISION RENDERED: 04/20/2005
EFFECTIVE FOR TAX YEAR: 2005
DECISION RENDERED: [ ] Withdrawn By Applicant
[ ] Abandoned For Failure To Appear
[ ] 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: 54,850 NOT
New Assessed Value: 45,410 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 Prothonotarys office on or before May 20, 2005.
04/21/2005 14:47 2589384
WHITE ROCK ACRES
Cumberland County Board of Assessment Appeals
Ofd Courthouse
one Courthouse Square
Carlisle, PA 17013
Board of Assessment Appssis
Lloyd W. Bucher
R. Fred Hefelflnger
Sarah Hughes
PAGE
A_c&.A yIIPIAJ'
(717) 240-6350
(717) 240-6354 (fax)
BONNIE M. MAHONEY
Chlel'Asssasor
STEPHEN D. TILEY
Assrsrant SOUcrter
DECISION ORDER
MAILING DATE: April 20, 2005
PARCEL NUMBER: 22-12-0349-058.
/- or /HR
PENN PRODUCTS CORPORATION
1369 SWOPE DRIVE
BOILING SPRINGS PA 17007
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: 04111/2005
DATE DECISION RENDERED: 04/20/2005
EFFECTIVE FOR TAX YEAR: 2005
DECISION RENDERED: ( ] Withdrawn By Applicant
[ ] Abandoned For Fallure To Appear
[ ] 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: 55.750
New Assessed Value: 46.270
NOT
APPLICABLE
09
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 Prothonotays office on or before May 20, 2005.
04/21/ 2005 14:47
2589384
WHITE ROCK ACRES
PAGE 10
I?c-ra y??/?f
Cumberland County Board of Assessment Appeals
Ofd Courthouse
One Courthouse Square
Carlisle, PA 17013
aosrd of Asseament Appals
Lloyd W. Bucher
R. Fred Hetelllnyer
Sarah Hughes
(717)240-6350
(717) 240-6354 (fax)
BONNIE M. MAHONEY
ChW Assessor
STEPHEN D. TILEY
Asslstsnt Sorrcitor
I DECISION ORDER 1
MAILING DATE: April 20, 2005
PARCEL NUMBER: 22-12-0349-059.
.10 7- /J/3
PENN PRODUCTS CORPORATION
1369 SWOPE DRIVE
BOILING SPRINGS PA 17007
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: 04/1112005
DATE DECISION RENDERED: 04)20/2005
EFFECTIVE FOR TAX YEAR: 2005
DECISION RENDERED: [ ] Withdrawn By Applicant
[ ] Abandoned For Failure To Appear
[ ] Denied - No Change
[ ] Approved Review Appraiser's Changes
[X] Revised Assessment Based on Hearing
[ ] Other:
TOTAL VALUE FAIR MARKET CLEAN AND GREEN
Old Assessed Value: 60,850
Now Assessed Value: 51,110
NOT
APPLICABLE
CLEAN AND GREEN
STATUS
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 Prothonotarys office on or before May 20, 2005.
04/21/2005 14:47 2589384 WHITE ROCK ACRES
timberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
PAGE 17
(717) 240-6350
(717) 240-6354 (fax)
Board ofA*searmant Appeals
Lloyd W. Bucher
R. Fred Helsiflnger
Sareh Hughes
BONNIE M. MAHONEY
Chief Assessor
STEPHEN D. TILEY
Assistant Solicitor
DECISION'ORDER I
PENN PRODUCTS CORPORATION
1369 VALLEY VIEW DRIVE
BOILING SPRINGS PA 17007
Dear Property Owner:
MAILING DATE: April 20, 2005
PARCEL NUMBER: 22-12-0349-048.
?.f a48
[
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 NEARING: 04/1112005
DATE DECISION RENDERED: 04/2012005
EFFECTIVE FOR TAX YEAR: 2005
DECISION RENDERED: [ ] Withdrawn By Applicant
[ ] Abandoned For Failure To Appear
[ ] Denied - No Change
[ 1 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: 77,570 NOT
New Assessed Value: 66,990 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 Prothonotarys office on or before May 20, 2005.
04/21/2005 14:47 2589384 WHITE ROCK ACRES
Cwx9s trland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
Board Of Asseaament APPeala
Lloyd W. Bucher
R. Fred HefeHinger
Sarah Hughes
ISION ORDER
BONNIE M. MAHONEY
ChlefAssessor
STEPHEN D. TILEY
Asalslsnt Solicitor
MAILING DATE: April 20, 2005
PARCEL NUMBER: 22-12-0349-049,
lot .77%
PENN PRODUCTS CORPORATION
1369 VALLEY VIEW DRIVE
BOILING SPRINGS PA 17007
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: 04111/2005
DATE DECISION RENDERED: 04/2012005
EFFECTIVE FOR TAX YEAR: 2005
DECISION RENDERED: [ ] W Ithdrawn By Applicant
[ ] Abandoned For Failure To Appear
[ ] 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: 77,670 NOT
New Assessed Value: 67,090 APPLICABLE
PAGE 18
rib y/yr/°s
(717) 240-6350
(717) 240-6354 (fax)
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 Prothonotery's office on or before May 20, 2005.
1
.?7RGH *141PRPO PoIDWPIGHT (-,jH HG. I FNyt FIFJ. :71 744 1-21c
Hpt. 0'8' 'dill 04:22P! F'--'
April 8, 2005
VIA.. FAX AND MAIL
Sandra L. McCorkel, Secretary-Treasurer
Penn-Products Corporation
White Rock Acres
1369 Swope Drive
Boiling Springs, PA 17007
RE: Survey Services
Portions of Section M
White Rock Acres
Monroe Township, Cumberland County, PA
Navarro & Wright Project No. TBD
Dear Ms. McCorkel,
As discussed, we are happy to provide tine abovementioned surveys. The scope of
-services included in this proposal is as tolllows:
SCOPE OF SERVICES AND ESTIMATED FEES
1. Calculations - $2,500.00
2. Set centerline grade stakes at 50' intervals for grade based on road profile
provided by client. - $3,000
3, Slake all storm water swales. - $1,380.00
4. Provide cut sheets for the above grades stakes. - S500.00
5. Stake out for water line and services. - $920.00
6. Stake out for sanitary sewer services, - $920.00
7. Set property corners for 12 lots. -1, 1,380,00
8. Prepare legal descriptions for 32 lots. - 51,320.00
9. Prepare 12 property plats. - $990,00
10, Prepare deed of dedication fin all applicable road right-of-ways. - 5330.00
11, Prepare plats fi)r all applicable tight-of-way.s, - .$660.00
12. Prepare plans for public water system. - 51,980.00
13. Flag property lines with high visibaity ribbon by line of sight. - $1,380.00
TOTAL ESTIMATED FEES - $18,640.00
EXCLUSIONS
1. Services resulting in significant changes to the general Scope of Services heyond
the control of Navarro & Wright. Such revisions include, but are not limited to,
lot corners that are missing or removed. complexity, scheduling or character of
the surveying required to complete the project.
2. Cost for pennits, fees or licenses.
rv
FRAM :4gAVARRO ANDWRIGHT CONS ENG.S.I FAX NO. :7174412218 ,
Apr. N8 2005 14:25PM P
3. Rcsetting of property corners beyond the control of Navarro & Wright,
4. Attendance of meetings or property boundary disputes resolution.
5. Any errors within design plans or errors in the construction there afresulting in
revisions or corrections.
Navarro & Wright can provide these services, ifnecossary, based on an amendment
to this agreement.
COMPENSATION
In consideration of services performed by Navarro & Wright Consulting
Engineers, Inc, in accordance with this agreement, Penn-Products Corporation, White
Rock Acres will pay Navarro & Wright an estimated fee not to exceed the amount of
Twenty One Thousand Two Hundred and Ten Dollars ($21,210.00). Payment for
these services shall he paid within 30 days of the date of the hrvoice. Interest of 1.5
percent will be charged on all unpaid balances.
SCHEDULE
Navarro& Wright will initiate work on this project immediately upon Notice to
Proceed and will complete the scope of service items for this project within ten (10)
days thereafter.
In order to initiate work on this project, please sign and date, one copy of this
Letter Agreement and return it to us. If you have any questions or require further
information, please do not hesitate to contact us.
We look forward to working with you, and would be happy to quote future
projects.
Sincerely,
Eric D. Yost
White Rock Acres
Penn-Products Corporation
Date
EDY:cdy
Jul 06 96 10:52P RNN ARRR 717 691 5672 p.1
rb???? yl{? ?
RICHARD E.":RR EXCAVATING,
(.9,f, M Rt/`III I IliIN.) "f l.fa ?iAPllt'. ii ?!Uk?!• P;NfJ ?ANI,•", 170''(1
tl. ` . %i 1 Td' (7) ?? 1,1.11
PROPOSAL
Name I Address
PENN PROD; 1C'I'S ?T.
1369 SWOPE DRIVE
BO ILNG SPRLNGS, PA 17t)(>7
ATIN. SANDY MCCORUT,
Date
41t0!200S
INC.
V Descriytlon Glh/ J Amount Total
KUI N ROAD L71LITY Ck"C. T
APPROX. 1700 OF OF K" WA i F 'k MAIN t 133,900.00 133 %1l 1 car
APPROX 1700 lJF OF 9" SEWER MAIIJ (12 1,A'MRALS) 154.3w 00 54,51JC 00
ADJ. SIX MAMHOLIZS - Uf S l r 1.(x)() uu n,000.^n
CI,CCl'RtC'ntENCt I - 1741 ol1 W1"171 12 SERVICES
1 1 41.200.00 47,200 00
I
I
I
I Total $335,6t1uJ J
Customer Signature of Acceptance _
CumNmy SiHtalwe ot'Ac<epwncc
A7B-11-0MOti 03:09 +nui W,S01r FAVIdG FAX:717 241 5114
ASPHALT PAVING PLANT MIXES
WILSON PAVING
480 West Old York Road
Carllsle, PA 17013
FAGS
LIQUID ASPHALT
Phone (717) 249.3227
Asphalt Plant 249.8587
DATF: TIME: _ AM PM
?dI
FROM:
COlr4PANY:?_La>a., ?C?u1st....t ur?r---- COMPANY:..__
TFLI PHONE: S__-1-_..__,...
TELEPHONE:
EAX:?...,...? _..,_..........._FAX:L-_?_._7n).u,3q
i
1?
11 ?. ii r.:P. ( ,; ,. •l j ?/'?. .. Tai
t _ ....n '?,,. .. i'..? L ,. --Q,??V-
i;
i
rl^r :,.. ., r. 0. . , ? yr ; c. i A
I
,
1..
I,
>ib\?Cn.?n.
f
1??. '..(i
r
liJ...J t:, <.? ?'n'I tt. ?.
? ?r+.? ?.. ::..\l i
e- .. s c j- p ; 1 n. 5 j 3 v
J
I
l? i.4 <Q ? C? n.- P,. C. ?V / CJ rAL? C? ? e m.,..r._•
PAGES TO FOLLOW C INAL PAGE OF TRANSMISSION
IF YOU EXPERIENCE TRANSMISSION DIFFICULTIES, PLEASE CALL.
PENN PRODUCTS CORPORATION
Appellant,
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS,
Appellee,
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
NO. 5 = ??
CIVIL DIVISION
V.
CUMBERLAND COUNTY, MONROE
TOWNSHP and CUMBERLAND
VALLEY SCHOOL DISTRICT,
Interested Parties.
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, Duffle, 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
I
By: Dougla . Miller, Esquire
Supreme Court I.D. No. 83776
60 West Pomfret Street
Carlisle, PA 17013
(717) 249-2353
Date: May 20, 2005
c
RECEIVED MAY 231005
PENN PRODUCTS CORPORATION
Appellant,
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS,
Appellee,
V.
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
NO.
CIVIL DIVISION
CUMBERLAND COUNTY, MONROE
TOWNSHP and CUMBERLAND
VALLEY SCHOOL DISTRICT,
Interested Parties.
ORDER OF COURT
AND NOW, this aS day of } ox 2005, a hearing in
reference to the attached Petition for Appeal is scheduled for the `I day of
{-_, 2005, at t kA,? o'clock in Courtroom P- of the Cumberland
County Courthouse.
BY THE COURT,
O? r
.,??
\1
-.
("?
? <r
"
i
, ? ^ti
? ?O
?!._
J
?
RECEIVED MAY 23 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. o s -a"d
611'? `-7t;?,,?
CIVIL DIVISION
ORDER OF COURT
r, A
AND NOW, this r? day of 16?t 2005, a hearing in
reference to the attached Petition for Appeal is scheduled for they day of
2005, at o'clock in Courtroom of the Cumberland
County Courthouse.
iP
BY TH$ COURT,
J.
cx
C ve
Stephen D. Tiley, Esquire
Attorney for Appellant Cumberland County
Board of Assessment Appeals
5 South Hanover Street
Carlisle, Pennsylvania 17013
PENN PRODUCTS OCORP 'CORPORATION
Appellant
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
Appellee
CUMBERLAND COUNTY, MONROE
TOWNSHIP and CUMBERLAND
VALLEY SCHOOL DISTRICT
Interested Parties
Supreme Court No. 32318
Tel: 717-243-5838
Fax.: 717-243-6441
IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
NO. 2005-2660 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:
1-12. Admitted.
13. Admitted in part. Denied in part. The averments of this paragraph are admitted however
the correct statutory reference is to The Fourth to Eighth Class County Assessment Law, Act of May 21,
1943, P.L. 571 (72 P.S. §5453.101 et seq.) and the General County Assessment Law, Act of May 22,
1933, P.L. 853 (72 P.S. §5020-101 et seq.) where applicable.
14. 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.
Answer 2005-2660- Penn Products Corporation
page I of 4
15. 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 or
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.
16. 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.
17. Admitted.
18. Admitted in part. Denied in part. At the time of the initial appeals to the Board the
assessed values for the 11 properties ranged in value from $47,950.00 to $77,670.00 (taxpayer's figure of
$77,570.00 is for tax parcel ending 048, however, tax parcel ending 049 had been assessed at
$77,670.00.) None of these values are indicated on the applications attached as Exhibit "A." However,
all of the original, 2004, assessments are indicated on the Decision Orders which are attached to
taxpayer's Petition for Appeal. Paragraph 19 of that Petition indicates that they are marked as "Exhibit
"B," however, the copies served upon the Board of Assessment Appeals were not so marked, but all of the
Decision Orders were so copied and attached. Those Decision Orders also set forth a "new assessed
value" which was the value established by the Board pursuant to its Hearing. The "new assessed values"
(Board decisions) are not relevant to this current appeal as appeals to Court are de novo. Green v.
Schuylkill County Board of Assessment Appeals, 772 A2d. 419,565 Pa. 185 (2001)
Answer 2005-2660- Penn Products Corporation
page 2 of 4
19. Admitted in Part. Denied in part. The averments of paragraph 18 of this Answer are
incorporated herein by reference thereto. The value range is correct, as the final decisions of the Board,
but irrelevant.
20. Admitted in Part. Denied in part. The averments of this paragraph are wholly irrelevant
as the within appeal is de novo. Green v. Schuylkill County Board of Assessment Appeals, 772 A2d. 419,
565 Pa. 185 (2001) There was discussion of the new year 2004 assessment software allowing for
reductions in assessed value based upon the extent of infrastructure improvements. That discussion was
part of the Assessment Office's Presentation. The Board set its market values based upon its own review
of the testimony, but in any event, the Board Decisions are now irrelevant.
21. Denied. The averments of this paragraph, and the accompanying documents attached as
"Exhibit "C" are denied as irrelevant to this case since the appeal to Court is de novo. Green v. Schuylkill
County Board of Assessment Appeals, 772 A2d. 419, 565 Pa. 185 (2001)
22. Admitted.
23. 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 each of the residential building lots at the original assessments fixed
by the Assessment Office, or for such other and further relief as to the Court may seem just and proper.
Dated
04- i'
CC Respectfully submitted,
By
Ste en D. iley, Esquire
Assistant Cumb. Cry. Solicitor
For Tax Matters
5 South Hanover Street
Carlisle, PA 17013
(717) 243-5838
Supreme Court I.D.#32318
Answer 2005-2660- Penn Products Corporation
page 3 of 4
YERIF_ IC'ATIO
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.
('ZLYI.,?.- ?(O A! Oyu
Dated: Bonnie M. Mahoney, Chief Assessor
..ZOOS
Answer 2005-2660- Penn Products Corporation
page 4 of 4
Stephen D. Tiley, Esquire
Attorney for Appellant Cumberland County
Board of Assessment Appeals
5 South Hanover Street
Carlisle, Pennsylvania 17013
PENN PRODUCTS CORPORATION
Appellant
V.
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
Appellee
CUMBERLAND COUNTY, MONROE
TOWNSHIP and CUMBERLAND
VALLEY SCHOOL DISTRICT
Interested Parties
Supreme Court No. 32318
Tel: 717-243-5838
Fax.: 717-243-6441
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
: NO. 2005-2660 CIVIL TERM
CERTIFICATE OF SFRVICR.
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. Duffle, 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:
7
Stephen D. Tiley, Esquire
Assistant Cumb. Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
-rT N
fY
1
,'
1
? ?
N
•• ??
?
fJl
.. t TJ
7= cn
O.C.
C
y
r)
C.. r QRt
ti
.a
lG -C
V1
Stephen D. Tiley, Esquire Supreme Court No. 32318
Attorney for Appellant Cumberland County
Board of Assessment Appeals
5 South Hanover Street Tel: 717-243-5838
Carlisle, Pennsylvania 17013 Fax.: 717-243-6441
PENN PRODUCTS CORPORATION : IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
Appellant
V. NO. 2005-2660 CIVIL TERM
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
Appellee
CUMBERLAND COUNTY, MONROE
TOWNSHIP and CUMBERLAND
VALLEY SCHOOL DISTRICT
Interested Parties
ORDER
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 properties which are the subject of this appeal, and
which consist of certain residential building lots in the White Rock Acres development in
Monroe Township, Cumberland County, Pennsylvania, shall be as follows:
Parcel No. Fair
Market Value
and
Assessment
22-12-0349-048 $ 73,280
22-12-0349-049 $ 74,900
22-12-0349-051 $ 40,850
22-12-0349-052 $ 39,560
22-12-0349-053 $ 33,400
22-12-0349-054 $ 38,910
22-12-0349-055 $ 37,610
22-12-0349-056 $ 37,610
Penn Products Corporation - ORDER - No. 2005-2660 Page I of 2
22-12-0349-057 $ 41,180
22-12-0349-058 $ 42,150
22-12-0349-059 $ 47,340
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
assessments set forth above in this Order are effective for tax years beginning on and
after January 1, 2005, and continuing thereafter until changed as provided by law, and the
Stipulation 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. 2005-2660 Page 2 of 2
Stephen D. Tiley, Esquire
Attorney for Appellant Cumberland County
Board of Assessment Appeals
5 South Hanover Street
Carlisle, Pennsylvania 17013
PENN PRODUCTS CORPORATION
Supreme Court No. 32318
Tel: 717-243-5838
Fax.: 717-243-6441
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
Appellant
V.
NO. 2005-2660 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 May 20, 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. 2005-2660
2. This assessment appeal relates to the value of the subject properties as of
July 28, 2004, the date the original appeals of the subject properties were filed to the
Cumberland County Board of Assessment Appeals, and effective for assessments
beginning on and after January 1, 2005. This assessment appeal also relates to the value
of the subject properties as of July 28th of each succeeding year, effective January 1st of
each succeeding year, through January 1, 2007, and the date of this Stipulation.
3. The properties which are the subject of this appeal are certain subdivided
residential building lots situate in Monroe Township, Cumberland County, Pennsylvania,
which are a part of a development known as White Rock Acres. By reference to their tax
parcel number, the residential building lots which are the subject of this appeal are as
follows:
Parcel No. Original Acreage Stipulated Subdivision
Assessment Market Value Lot Number
22-12-0349-048 $ 77,570 2.26 $ 73,280 278
22-12-0349-049 $ 77,670 2.31 $ 74,900 279
22-12-0349-050 (Not Applicable - Subject of 2005-1611)
22-12-0349-051 $ 54,850 1.26 $ 40,850 135
22-12-0349-052 $ 53,350 1.22 $ 39,560 136
22-12-0349-053 $ 47,950 1.03 $ 33,400 137
22-12-0349-054 $ 52,750 1.20 $ 38,910 138
22-12-0349-055 $ 51,850 1.16 $ 37,610 139
22-12-0349-056 $ 51,850 1.16 $ 37,610 140
22-12-0349-057 $ 54,850 1.27 $ 41,180 141
22-12-0349-058 $ 55,750 1.30 $ 42,150 142
22-12-0349-059 $ 60,850 1.46 $ 47,340 143
4. The parties stipulate that the total fair market value of the subject
properties 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, are as set forth in the "Stipulated Market Value" column of the table set
forth above at paragraph three (3) of this Stipulation. The assessments so stipulated shall
continue thereafter until changed in accordance with law. The parties specifically
Stipulation and Joint Motion for Agreed Order Page 2 of 5
Penn Products Corporation -No. 2005-2660
recognize that the assessments of the subject properties were reduced due to a lack of
completion of the improvements to the street and utilities serving the lots, and that upon
installation of those improvements such that the lots can be used and/or sold as individual
building lots ready for construction of a new home, that the individual parcels 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
more than 15% from the predetermined ratio. Therefore, the assessments for each
applicable year, shall be equal to the "Stipulation Market Value" column in the table set
forth in paragraph three (3) of this Stipulation.
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 values, and assessments, set forth in the "Stipulated
Market Value" column of the table set forth in paragraph three (3) of this Stipulation
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 properties have been
reassessed due to improvements as described in paragraph four (4) of this Stipulation, in
which case change of assessment notices may be sent increasing the assessment of any of
the said properties as of an effective date after the date of this Stipulation, and in which
Stipulation and Joint Motion for Agreed Order Page 3 of 5
Penn Products Corporation - No. 2005-2660
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.
Respectfully Submitted,
PENN PRODUCTS CORPORATION
By '?'? •
Douglas G. iller, Esquire
IRWIN & McKNIGHT
Attorney for Petitioner/Appellant
60 West Pomfret Street
Carlisle, PA 17013
Tel No. (717) 249-2353
Stipulation and Joint Motion for Agreed Order Page 4 of 5
Penn Products Corporation - No. 2005-2660
RESPONDENT, CUMBERLAND COUNTY
BOARD OF ASSESSMENT APPEALS, AND
COUNTY OF CUMBERLAND
BY
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:
SON, DUFFIE, STEWART & WEIDNER
ttorney for Cumberland Valley School District
301 Market Street, P.O. Box 109
Lemoyne, Pa 17043-0109
Tel No. (717) 761-4540
INTERESTED PARTY, MONROE TOWNSHIP
Jamds D. Bog Esq 're
Attorney for Mo oe own
1 West Main Stree
Shiremanstown, PA 17011
Tel. No. (717) 737-8761
Stipulation and Joint Motion for Agreed Order Page 5 of S
Penn Products Corporation - No. 2005-2660
L? :6 I*q 9- Si1V LOOT
AdViCNG4 L, O'- ,:i H.I J0
Stephen D. Tiley, Esquire Supreme Court No. 32318
Attorney for Appellant Cumberland County
Board of Assessment Appeals
5 South Hanover Street Tel: 717-243-5838
Carlisle, Pennsylvania 17013 Fax.: 717-243-6441
PENN PRODUCTS CORPORATION : IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
Appellant
V. NO. 2005-2660 CIVIL TERM
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
Appellee
CUMBERLAND COUNTY, MONROE
TOWNSHIP and CUMBERLAND
VALLEY SCHOOL DISTRICT
Interested Parties
ORDER
AND NOW, this 3 ` day of 19-5 - ' , 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 properties which are the subject of this appeal, and
which consist of certain residential building lots in the White Rock Acres development in
Monroe Township, Cumberland County, Pennsylvania, shall be as follows:
Parcel No. Fair
Market Value
and
Assessment
22-12-0349-048 $ 73,280
22-12-0349-049 $ 74,900
22-12-0349-051 $ 40,850
22-12-0349-052 $ 39,560
22-12-0349-053 $ 33,400
22-12-0349-054 $ 38,910
22-12-0349-055 $ 37,610
22-12-0349-056 $ 37,610
Penn Products Corporation - ORDER - No. 2005-2660 Page I of 2
a
6 1 'I! WV L_ onV LOOZ
A8ViQN(j'HiO8d 3HI ?O
22-12-0349-057 $ 41,180
22-12-0349-058 $ 42,150
22-12-0349-059 $ 47,340
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
assessments set forth above in this Order are effective for tax years beginning on and
after January 1, 2005, and continuing thereafter until changed as provided by law, and the
Stipulation 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
Kevi A. Hess, J.
j
Penn Products Corporation - ORDER - No. 2005-2660 Page 2 of 2