Loading...
HomeMy WebLinkAbout05-5141 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA - CIVIL ACTION - LAW PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEMS D/B/A PA CABLE NETWORK, Petitioner v NO. 05- ~JL./I {2f;.,~L~~ BOARD OF ASSESSMENT APPEALS, Respondent PETITION FOR REVIEW OF REAL EST ATE ASSESSMENT TO THE HONORABLE JUDGES OF SAID COURT: 1, The Petitioner is Pennsylvania Educational Communications System d/b/a PA Cable Network, and is represented by Wayne M, Pecht, Esquire, of 1205 Manor Drive, Suite 200, Mechanicsburg, Pennsylvania 17055, 2. The Respondent is the Board of Assessment Appeals, whose address is Old Courthouse, One Courthouse Square, Carlisle, Pennsylvania 17013. 3. The Petitioner is the owner of the premises identified as Parcel No, 10-22- 0531-025 and located at 401 Fallowfield Road, Camp Hill, Hampden Township, Cumberland County, Pennsylvania, 4, The Petitioner is a tax exempt organization as provided by the Section 501 (c) 3 of the Internal Revenue Code and Petitioner's aforesaid property has been tax exempt for more than 10 years, 5, Petitioner completed the expansion of the building in which it operates in 2004 and continued to use the expanded portion of the building for the same tax exempt purposes as the pre-existing portion of the building, 6, In December 2004, Petitioner received a Real Estate Tax Notice, Bill Number 0500025, captioned 04/05 Tax Year, CV SCH DST/Hampden Real Estate Tax Notice and dated December 1,2004, a copy of which is attached hereto as Exhibit "A" and incorporated herein by reference, 7, The said Notice indicated that taxes were due in the amount of$S,937.14, 8, In December 2004 Petitioner also received a notice captioned 2004 Interim Statement of Taxes, County of Cumberland, Township of Hampden, Bill Number 500247 in the amount of $505.20, a copy of which is attached hereto as Exhibit "B" and incorporated herein by reference, 9, On or about December 15,2004, Petitioner's representative contacted the County Assessment Office regarding the tax bills because the tax bills did not recognize the tax exempt status of Petitioner. 10, Bye-mail dated January 4, 2005 (a copy of which is attached as Exhibit "C" and incorporated herein by reference) Petifioner was advised by a County Assessment official to submit evidence of the tax-exempt use to which the addition was put and also to file a request for exemption of real estate taxes. 11. On or about February 2,2005, Petitioner filed an Application for Exemption of Real Estate, a copy of which is attached hereto as Exhibit "D" and incorporated herein by reference, 12. A hearing on Petitioner's Application for Exemption of Real Estate was held on August 8, 2005 before the Cumberland County Assessment Board sitting in Carlisle Pennsylvania. 13, The Decision of the Assessment Board was issued and mailed on September 2,2005, a copy of which is attached hereto as Exhibit "E" and incorporated herein by reference, 14. The Board ruled that the Petitioner's property was exempt from tax effective February 2, 2005. Petitioner was given until October 3, 2005 to file an appeal of the Board's decision, 15. The assessment fixed by the Board for the premises identified as Tax Map No, 10-22-0531-025 Hampden Township, Pennsylvania, is excessive, improper, unjust and contrary to law for the following reasons: A. The Petitioner is a tax exempt organization and, as such, there is a presumption that property belonging to a tax exempt organization is tax exempt and should continue to be tax exempt unless such tax exemption is rebutted by the taxing authority. 2 B. The Petitioner never received a "notice of a change in assessment" as required by law, C, Petitioner was unaware that its assessment had been changed until it received the Tax Notice dated December 1,2004, D, The Tax Notice dated December 1, 2004 did not provide Petitioner with notice of its appeal rights nor of the time within which an appeal must have been filed in order to be timely, E, Section 2,01 (a) of the Rules and Regulations Governing Real Estate Assessment and Appeals Before the Board of Assessment Appeal In and For Cumberland County, PeIU1sylvania, as Amended July 11,2004 (hereinafter "Rules") requires that appeals be filed within 40 days of the receipt of the Notice of a Change in Assessment. Petitioner never received such Notice of Change in Assessment and has therefore been prejudiced and treated unfairly. F. Section 7.02 of the Rules requires that "Decisions rendered pursuant to appeals for notices of a change in assessment (40 day notices) shall be effective and implemented retroactively to the date ofthe change in assessment which was appealed". ."Exemption appeals shall be effective as of the begiIU1ing of the calendar quarter in which the latter of the following occurs: (i) the date the appeal was filed, or (ii) the date the use or ownership justifying the exemption began....." G, Petitioner is therefore prejudiced in two ways: I) First, ifthe instant case is considered a "change in assessment" then the effective date of the Decision should be the actual date of the change of the assessment. While Petitioner does not know of the actual date of the change in assessment for this property because no document received by Petitioner provides that date, it would appear that it was done on or before October 1, 2004, Because the status was changed from exempt to not-exempt, this would appear to be a "change in assessment" not an "exemption appeaL" Since a 40 day notice was not provided to Petitioner, Petitioner was prejudiced thereby, and therefore the Decision of the Board should be retroactive to the actual date of the change in assessment; 2) Secondly, if the instant case is considered an "exemption appeal" under the Rules, then at a minimum the Decision should be retroactive to the begiIU1ing ofthe calendar quarter in which the appeal was filed (January 1,2005 and not February 2, 2005). However, if Petitioner had been given timely notice of the change in assessment from exempt to non-exempt, and had been afforded its due process rights by being given notice of its appeal rights immediately after the change in the exempt status of the property was made (i.e" on or before October I, 2004), then the Decision would have been retroactive to October 1, 2005 or the begiIU1ing of the tax year. To hold otherwise would create the anomalous result of allowing an oversight by the taxing authority in timely 3 notifying a taxpayer of the change in exempt status, to prevent a taxpayer from filing an appeal of the assessment for the entire taxed period, H, The assessment is thus unjust and inequitable, WHEREFORE, the Petitioner requests that the Court review and declare the assessment void for the tax years 2004 and 2005 and declare the premises identified as Tax Map No.1 0-22-0531-025 and located at 401 Fallowfield Road, Camp Hill, Hampden Township, Pennsylvania, exempt and make such other orders and decrees with respect thereto as shall be just and proper. Dated: October 3, 2005 tJ~ /1/- Wayne M, Pecht, Esquire Attorney LD. No, 38904 1205 Manor Drive, Suite 200 Mechanicsburg, PA 17055-4917 717-691-9808 Attorney for Petitioner 4 Jan 12 05 02:01p PA CABLE NETWORK 717 730 6009 p.2 04105 TAX YEAR M",KE CHECKS PAYABLE TO CV SCH DST! HAMPDEN REAL ESTATE TAX NDTICE MARIE HUBER, TREASURER 230 S. SPORTING HILL ROAD MECHANICSBURG, PA 17050 PHONE (717) 737-4822 DECEMBER 1, DATE 7/1~-~/10: CLOSED MONDA~, TOES + WED 8-4:30, THUR 8-7 FRIDAY 8-12 AFTER ~/10: M,T,W,F $-11, TH 2-6PM. SCHOOL REAL ESTATE 9 MONTHS 10,202 Mills 6,058.30 TAXES ARE DUE ANO PAYABLE - PLEASE PAY PROMPTLY PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEM D/B/A PA CABLE NETWORK 401 FALLOWFIELD ROAD CAMP lULL, PA 17011 UNPAID TAXES Wtll8E TURNED OVER FOR DELINQUENT COllECTION AFTER: JUNE 15, >005 IF YOU DESIRE A RECEIPT, ENCLOSE A STAMPED ADDRESSED ENVELOPE WITH All COPIES. ADDITIONAL RECEIPTS Will BE FURNISHED FOR $1.00 EACH. (WOS 1f1..XYEAR MAKE CHECKS PAYABLE TO~ CV SCH DSTI HAMPDEN REAL ESTATE TAX NOTICE MARIE HUBER, TREASURER 230 S, SPORTING HILL ROAD MECHANICSBURG, PA 17050 PHONE (717) 737-4822 PECEMBER DATE 7/19-9/10: CLOSED MONDAY, TUES + WED 8-4:30, THOR 8-7 FRIDAY 8-12 AFTER 9/10: M,T,W,F 8-11, TH 2-6PM. SCHOOL REAL ESTATE '" MONT~S 10,202 Mills 6,058,30 TAXES ARE DUE AND PAYABLE - PLEASE PAY PROMPTLY PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEM D/B/A PA CABLE NETWORK 401 FALLOWFIELD ROAD CAMP HILL, PA 17011 UNPAID TAXES Will BE TURNEO OVER FOR DELINQUENT COllECTION AFTER: JUNE 15, 2005 IF YOU OEStRE A RECEIPT, ENCLOSE A STAMPED ADDRESSED ENVELOPE WITH All COPIES. ADDITIONAL RECEIPTS WilL BE FURNISHED FOR $1.00 EACH, :.!U04 BILL NUMBER 0500025 LANO IMPR TOT.M. 121,000 670,780 191,780 DURING THIS PERIOD PAY THIS AMOUNT DEC 2004-JAN 31 2005 $ 5,~37.14 FEB 2005-MAR 31 ZOOS $ 6,058,30 APR 2005-MAY 31 2005 $ 6 664.14 tF YOUR TAXES ARE IN ESCROW PLEASE FORWARD THIS BilL TO YOUR MORTGAGE COMPANY. 10-22-0531-025 401 FALLOWFIELD ROAD Commercial - Office LOTS 1 & 1A 1, 2004 BILL NUMBER 0500025 LAND IMPR. TOTAL 12.1,000 670,780 791,780 DURING THIS PERIOD PAY THIS AMOUNT DEC 2004-JAN 31 2005 $ 5,937,14 FEB 2005-MAR 31 ZOOS ; 6,058,30 APR 2005-MAY 31 2005 6 664.14 IF YOUR TAXES ARE IN ESCROW PLEASE FORWARD THIS BilL TO YOUR MORTGAGE COMPANY. 10-22-0531-D25 401 FALLOWFIELD ROAD Commercial - Office LOTS 1 & 1A 717 730 6009 p.3 Jan 12 05 02:01p PA CABLE NETWORK MARIE HUBER, TREASURER 230 S SPORTING HILL ROAD MECHANICSBURG, PA 17050 MAP NO 10-22-0531-025 401 FALLOWFIELD ROAD ACRES 1,210 DEED 00233/00658 LOTS 1 & 1A Commercial - Office 170110000 PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEM D/B/A PA CABLE NETWORK 401 FALLOWFIELD ROAD CAMP HILL PA 17011 7/19-9/10: CLOSED MONDAYS, TUES- WED 8-4:30, THURS 8-7PM, FRIDAY 8-12 AFTER 9/10: M,T,W F 8-11AM THURS 2-6PM PHONE 717 7- 2 MARIE HUBER, TREASURER 230 S SPORTING HILL ROAD MECHANICSBURG, PA 17050 MAP NO 10-22-0531-025 401 FALLOWFIELD ROAD ACRES 1,210 DEED 00233/00658 LOTS 1 & 1A Commercial - Office 170110000 PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEM D/B/A PA CABLE NETWORK 401 FALLOWFIELD ROAD CAMP HILL PA 17011 7/19-9/10: CLOSED MONDAYS, TUES- WED 8-4:30, THURS 8-7PM, FRIDAY 8-12 AFTER 9/10: M,T,W,F 8-11AM THURS 2-6PM PHONE 717 737-4822 . ~ 1':!l!i, ,.' .' BILL DATE 12/01/2004 2004 INTERIM STATEMENT OF TAXES COUNTY OF CUMBERLAND TOWNSHIP OF HAMPDEN ADDITION TO COMM/IND BLDG BILL NO 500247 3 MONTHS F'AVASLe ;0 "'" TJllCES '" "" . Jl!I.VAlll.E I' FRQN "'" co,,, OI'FICE HOCIRS: LAND IMPRV 121000 670780 . R/E J .149QO 416,89 LIB .20300 39,40 R/E .20000 38.81 MINERAL o TOTAL 791780 .J ;.~ '; 425.40 40,20 39,60 467,94 44.22 43,56 .1 or , '" -j /l; . . ", . : 495,10 505,20 555,72 'j CbUNTY Rig 2.0% , COUNTY LIB 2.0\ DISCOUNT FACE PENALTY ':l ., MONIC. R/E 2.0\ 12/01/2004 2/01/200 AFTER !t' ~ If TO TO 1/31/2005 3/31/200 3/31/2005': f'o\\'J\8lE >0, "'" ,^,,' '" "" ~VA!ll1' ""'" '" 00"- (l~FlCE """... . : 495,10 505,20 555.72 2.0% 10.0% 2.0\ 10.0\ DISCOUNT FACE PENALTY 2.0% 10.0% 12/01/2004 2/01/200 AFTER TO TO 1/31/200 3/31/200 3/31/2005; j Jan 12 05 02:02p PA CABLE NETWORK Yahoo! Mai1- mgmechanic@yahoo.com 717 730 6009 p.4 Page] of2 Ya.hOOl My Yahoo\ Mail Se:.:ucn the \&,4b searc;hl b,Eloa!"MAfL lID] -=- S Y L VA N Lea.rninj -Peels jOOtl. rJ::] lEA R N I N GeE N T E R~ Click here for specia, Welcome, mgmechanic (Sign Out, My Account) Mall Home-Mail Tutorials - Help 1__IIII~i_1 .'_[~~dr:s~es__:'-J~~I~."~ar....=L_~~te~~d ~ Ifl;;';M~iil rC~;;;p~~-] Mail Upgrades - ~ se;arClt ,Mail -:;1 . ----.----..---.-1 Search the, Web r""Fold~rs'~'" [Add - Edit] ,f:l..reyj.oJJS I N~)l:t: I J!~a,~JLtQ,."M~$S,i~tge_~i ErjDt?lbJe .Yi,ew ~ f.u}IJiep,OeIS. Inbox (9) Draft Sent Bulk (2) (Empty] Trash [Empty] ':"O~f"~'t~-'l ;" 'R~~i;-'"--;l roo -~-~-;~-;cf ~'~"'-':-;~I rs;;~'''1 Move... -;1 This message is not ftagged. [ Flag Message - Mark as Unread] Subject: peN Building Additions Date: Tue, 4 Jan 2005 08:36:22 -0500 "Reath, Bill" <breath@ccpa.net> e";)Add to Address Book pcntv@pcntv.com From: . Get unlimited calls to U.5./Canada To: ,r;{ Get Your Hot ~ Low Rates Now cc: stiley@fl"eytiley.com, "Mahoney, Bonnie" <bmahoney@ccpa.net:>, mg mechanic@yanoo.com Dear Pam, Due to the recent additions to your building, the County Assessment Office is required to treat these new additions as taxable. Therefore, your company has received tax bills. We wouid suggest that perhaps your company submit written evidence as to the detailed use of the new additions as well as any changes made fo the use of the existing building. We would also suggest that you file a request for exemption of real estate taxes. Bill Reath, CPE CommerciallIndustrial Assessor Cumberland County (7] 7)240-6360 breath@ccpa,net ''''o~i;~--;.l ,.. 'R~;l;'-"--:'.~-l .-. Forward <;") :-s~~~._.1 r:---:M~~;:.:~" - -::,:., Previous I N.W J Back to MeSsaOE!5 Save Messaoe Text __~_____._________,_,.,.__,",,_,,___,__,___.,__.__._.~,,_.,__,._~.._,n_,_._~__'_._~_,_,~.._,____ l7Ch-"~"-l r~~l Fs~~,~h':'M,;j('~'J::l f-~;;~th;-W~b~l http;//us.f523,mai1.yahoo,comlymlShowLetter?Msgld~9588_ 4311538_]5] 725_] 716_1149... 1/4/2005 -e- CUMBERLAND COUNTY APPLICATION FOR THE EXEMPTION OF REAL ESTATE Under the provisions of law any person" aggrieved by any assessment desiring to appeal shall file a statement, in writing, with the Board ot 'ssessment Appeals on or before September 1 s\, Such statement shaD designate the assessment appealed from and the address 10 which . e Board shel mail notice of when and where \0 appear lor a hearing, No appeal shall be heard by the board unless appellant shall first have ll1ed the appeal and required documents on or before September 1st, as set forth by law, ("j includes laxing districts Record Owner(s) Name. Pennsvl vania Education Corrnnunications System d/b/a PA Cable Network 401 Fallowfield Road Camo Hill, PA 17011 Sfte Location of Properly: 401 Fallowfield Road Mailing Address Number Street Camp Bill Borough/Hampden Township BoroITownship Assessors Tax Map Identification It: 10-22-0531-025 There is erected on said property: Office building Size of building(s)/impro""ments(s) 'T'h"r" is a total of 21,000 square feet which includes an addition of 15,500 square feet Size of Lot(s) 1.21 Mcres Part of the ground not covered by the present building(s)/improvements(s) is/are used for for the following purpose(s): General operations has been used continuously and exclusively of the PA Cable Network Properly is now and since 1994 Reason for Request: Pl PM"''' see' attached sheet No Rent, Revenue or Income is or will be derived therefrom, Except: _ Certificate of appeal I/we hereby declare my/our intenlion to appeal from the assessed valua.tion of the property described above and do hereby verify thai the statements made in this appeal are true and correct. I understand that false statements hereln are made subject tei the penalties of 18 Pa. C,S. Section 4904, relating to unsworn falsification to authorities. Owner(s) of Record Date: Phone It: (Home) (Day/Office) Signed: ~II notices of there proceedings shall be mailed to: 1_ ...."""1 Ham., Fee . Address: . CUMBERLAND COUNTY APPLICATION FOR THE EXEMPTION OF REAL ESTATE Additional Sheet for Reason for Request: The recent addition is used for the same general purposes as the existing building, i.e., for the general operations ofPA Cable Network, a 50 1 (c)(3) Not-for-Profit Corporation, No portion of the addition or the existing portion of the building are leased out to others. Therefore we request that the entire property be exempt from real estate taxes, ~ Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W _ Bucher R. Fred Hefeffinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: September 2, 2005 PARCEL NUMBER: 10-22-0531-025. PENNSYLVANIA EDUCATIONAL C/O WAYNE M PECHT, ESQUIRE 1205 MANOR DRIVE SUITE 200 MECHANICSBURG PA 17055-4894 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: 08/09/2005 DATE DECISION RENDERED: 09/02/2005 EFFECTIVE FOR TAX YEAR: 2005 DECISION RENDERED: [J Withdrawn By Applicant [] Abandoned For Failure To Appear [] Denied - No Change [] Approved Review Appraiser's Changes [XI Revised Assessment Based on Hearing [] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Vaiue: New Assessed Value: 791,780 o NOT APPLICABLE Any person aggriev~d 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 October 3, 2005, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYL VANIA - CIVIL ACTION - LAW PENNSYL VANIA EDUCATIONAL COMMUNICATIONS SYSTEMS DBA PA CABLE NETWORK, Petitioner V BOARD OF ASSESSMENT APPEALS, Respondent CERTIFICATE OF SERVICE I, Wayne M. Pecht, attorney for Pecht & Associates, PC, hereby certify that I have served the foregoing papers upon the following individuals this date by depositing a true and correct copy of the same in the United States mail, first-class postage prepaid, addressed as follows: Stephen D. Tiley, Assistant Solicitor Cumberland County Board of Assessment Appeals c/o Frey & Tiley 5 South Hanover Street Carlisle, P A 17013 Date: October 4, 2005 tAvA /i~ Wayne M, Pecht, Esq. (:) -'9. 7J ~~ ~ - Crt - --Cl 0 r- ~ ..c ~ W ~ -4. :E- , 0 G,> 6i' rJ ';:;:''> .A , '\'~'?~ ...-~ ';.-) ,... '~\ --- ~ "-;1 <;], ,\ RECEIVED OCT 062005 pl' IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA - CIVIL ACTION - LAW PENNSYL VANIA EDUCATIONAL COMMUNICATIONS SYSTEMS DBA P A CABLE NETWORK, Petitioner v NO. O~ - 5/4/ (l,'u~( '-r€.Yl...""l BOARD OF ASSESSMENT APPEALS, Respondent ORDER AND NOW, this /,j1:/J day of October 2005, upon consideration of the within Petition For Review of Real Estate Assessment of Petitioner, PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEMS DBA PA CABLE NETWORK, it is hereby ORDERED and DECREED that a hearing has been set for ~.A./ /'1 ~O;) ,-OCt; 9: 3d a.m,--t./n e/G tI $i, I / BY THE COURT: \/ ) h""-,- '_U'" ,I, .~."'\TtJ {'j I :8 ['l~J ill JJO SDOZ A8VlC: PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEMS D/B/A PA CABLE NETWORK Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA v NO. 2005-5141 Civil Term BOARD OF ASSESSMENT APPEALS, Respondent ANSWER AND NOW, comes the Cumberland County Board of Assessment Appeals by Stephen D, Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the Petition for Review of Real Estate Assessment filed by the Petitioner, of which the following is a statement: 1, Admitted, 2, Admitted, 3, Admitted, 4, Admitted in part, Denied in part, It is admitted that the Petitioner is a tax- exempt organization and that the property as it existed prior to the new constructed building which is the subject of this appeal, had been exempt for many years, It is denied that the newly constructed addition was ever exempt upon, or prior to, its construction, 5, Admitted in part, Denied in part. The averments of this paragraph are denied and specific proof at trial is demanded except that it is admitted that the Petitioner built an addition on to its building in 2004, It could not have "continued to use the expanded portion of the building for the same tax exempt purposes" as the expanded portion ofthe building was newly constructed, It is admitted, however, that Pennsylvania Educational Communications Systems D/B/A PA Cable Network Page} of6 the newly constructed building has been in fact used by the Petitioner for its tax exempt purposes as found by the Cumberland County Board of Assessment Appeals, 6, Admitted, 7. Admitted, 8, Admitted, 9, Denied, The averments of this paragraph are denied only because it is unknown to whom Petitioner's representative allegedly made contact on or about December 15, 2004, and no Assessment Office personnel have a specific recollection of a contact on or about that date, However, it is admitted that Bill Reath of the Assessment Office was contacted prior to sending the email message attached to the Petition as Exhibit "C." 10, Admitted, 11, Admitted, 12. Admitted, 13. Admitted, 14, Admitted, 15, Admitted in part, Denied in part. (A) Denied, The averments of this sub-paragraph set forth conclusions of law to which no responsive pleading is required, By way of further Pennsylvania Educational Communications Systems D/B/A PA Cable Network Page 2 of6 Answer, the conclusions of law set forth herein are incorrect generally, and specifically, as applied to a newly constructed building, (8) Denied, Petitioner actually received four change of assessment notices, This is because the Petitioner constructed a new building on a previously tax exempt parcel, That caused the designation of the parcel to be split between exempt and taxable, In addition, the new construction took place in a year of countywide reassessment, after the reassessment notices went out. Thus, a notice had to be sent for the exempt and non-exempt portions of the parcel, for both the 2004 and 2005 years, Two of the notices were mailed on November 3, 2005, and the other two were mailed on November 4, 2005, all to the same address to which the interim tax bills were sent, which interim tax bills are reproduced as Exhibits "A" and "8" to the Petition, Change of assessment notices are computer generated by the Assessment Office and that Office does not retain a physical copy of the notices sent. However, the Assessment Office does retain its computer records and from those records has recreated on regular paper the said notices, Copies of the November 3, 2005 notices are attached hereto marked as Exhibit "A," and are incorporated herein by reference thereto, Copies of the November 4, 2005 notices are attached hereto marked as Exhibit "8," and are incorporated herein by reference thereto, (C) Denied, Petitioner was aware of its change of assessment as a result of the 40-day notice described in the foregoing sub-paragraph "8" of this paragraph 15 of this Answer. (D) Admitted in part, Denied in Part, It is admitted that the tax notice did not set forth appeal rights, as tax bills are not sent for that purpose, However, the 40-day notice identified in the foregoing sub-paragraph "8" of this paragraph 15 of this Answer, did set for the appeal rights of the Petitioner, (E) Admitted in part, Denied in part, It is admitted that Section 2,01 (a) of the Cumberland County Rules and Regulations Governing Real Estate Assessment Pennsylvania Educational Communications Systems D/B/A PA Cable Network Page3 of6 provides that where a 40-day change of assessment notice has been provided the appeal must be filed within that 40 days, It is denied that Petitioner never received the said 40-day change of assessment notice or was otherwise prejudiced or treated unfairly, A 40-day change of assessment notice was sent to petitioner as described in the foregoing sub-paragraph "B" of this paragraph 15 ofthis Answer. (F) Admitted, It is admitted that the quoted portion of Section 7,02 of the Rules and Regulations Governing Real Estate Assessment in Cumberland County correctly sets forth that portion of the Regulation, (G) Admitted in part, Denied in part, (1) It is noted that a change in classification from exempt to taxable is a "change in assessment." It is also noted that the addition of new construction onto a parcel, is a "change in assessment." Except in instances where the owner of the property is statutorily exempt, new construction is always added as taxable as the real estate is taxable until the owner shows that the use of that individual parcel satisfies an exemption, It is denied that the Petitioner failed to receive a 40-day change of assessment notice, The Petitioner received that notice as described in the foregoing sub-paragraph "B" of this paragraph 15 of this Answer. (2) It is admitted that the effective date of the exemption granted by the Cumberland County Board of Assessment Appeals by its Decision Order dated September 2, 2005, pursuant to the August Hearing (which Decision Order is attached to the petition as Exhibit "En), should have been effective as of January 1, 2005 pursuant to Cumberland County Rule 7.02, as the Petitioner filed its exemption appeal on February 2, 2005, and as the Board found that the exempt use had begun on or before February 2, 2005, It is denied that the Pennsylvania Educational Communications Systems DIBIA PA Cable Network Page 4 of6 effective date of the Board Decision should be earlier than January 1, 2005, because it is denied that the Assessment Office failed to send a 40-day notice, The said 40-day notice was sent to the taxpayers as described in the foregoing sub-paragraph "B" of this paragraph 15 of this Answer, (H) Denied, The initial assessment of the new construction, its taxation, and its ultimate exemption, as of January 1,2005 (see paragraph 15(G)(2) of this Answer) are all just and proper. By way of further Answer, the averments set forth in this sub-paragraph set forth conclusions of law to which no responsive pleading is required, WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying Petitioner's Appeal (except for modifying the effective date of the exemption to January 1, 2005), and for such other and further relief as to the Court may seem just and proper. Dated: /.:> ~ F;f~ /o/~tJ.$ Respectfully submitted, By -~~qt} - -; ~Z Stephen 0, Tiley, Esquire Assistant Cumb, Cty, Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court 1.0,#32318 Pennsylvania Educational Communications Systems D/B/A PA Cable Network Page 5 of6 VERIFICA nON 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, r, Dated: !k.J tl;{f(. i/ /!3, ~O()5 ~ ~L/M4~ / }h Jrtd~-PU7 Bonnie M, Mahoney I Chief Assessor Pennsylvania Educational Communications Systems D/B/A PA Cable Network Page 60J6 Cumberland County Assessment Office Old Courthouse, First Floor 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 PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEMS D/B/A PENNSYLVANIA CABLE 401 FALLOWFIELD ROAD CAMP HILL PA 17011 CHANGE OF ASSESSMENT NOTICE - THIS IS NOT A TAX BILL MAILING DATE: November 3, 2004 District: 10 ~ HAMPDEN TOWNSHIP School..: CUMBERLAND VALLEY SD Parcel Identifier: 10-22-0531-025.-EX New Asseased Value indicated below will take effect for 2005 County/Library/Municipal 2005-2006 School REASON FOR CHANGE. ADDITION TO COMMERCIAL(INDSTRL BLDG Old New Total Assessed Value Assessed Value Change of Assessment Land 121,000 121,000 0 Buildings 323,400 373,360 49,960 TOTAL 444,400 494,360 49,960 Clean and Green Values Land NOT NOT NOT Buildings APPLICABLE APPLICABLE APPLICABLE TOTAL Clean and Green values become effective only upon application and approval. All applications must be received by the Assessment Office by 4:00 p.m. on June 1 of each year to take effect the toflowing year. Those previously approved for Clean and Green do not need to re-apply, Location: 401 FALLOWFIELD ROAD LOTS 1 &. 1A TAX EXEMPT UNIT/LOT ID..: L-0001 + Land Size....: 1.21 acres Property Type: ex Commercial - Exempt RIGHT TO FORMAL APPEAL: If you feel that the appraised value of your property is more or less than Fair Market Value, you may file a formal appeal with the Board of Assessment Appeals, The appeal must be filed in writing within 40 days from the mailing date of this notice, The notice of appeal must specifically designate the parcel number(s) in question and your address so that the notice of the time and location of the appeal hearing may be sent to you. Appeal forms and appeal rules and regulations may be found at the web site listed below or at the Cumberland County Assessment Office, Old Courthouse, First Floor, One Courthouse Square, Carlisle, PA 17013, Internet Access/Review: If you would like to review this property's assessment records, you may do so at no cost by accessing ccoa.net. QUESTIONS? Property owners may call an assessor at (717) 240-6350, or (717) 532-7286, or (717) 697-0371. Calls will be taken from 8:00 a.m, to 4:00 p,m. EXHIBIT "A" CUMBERLAND COUNTY ASSESSMENT OFFICE Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 ADDRESS SERVICE REQUESTED 10-22-0531-025.-EX PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEMS D/B/A PENNSYLVANIA CABLE 401 FALLOWFIELD ROAD CAMP HILL PA 17011 CUMBERLAND COUNTY Change of Assessment Notice THIS IS NOT A TAX BILL EXHIsIr "A" Cumberland County Assessment Office Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Uoyd W Bucher R. Fred Hefe/finger. Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEM D/B/APA CABLE NETWORK 401 FALLOWFIELD ROAD CAMP HILL PA 17011 CHANGE OF ASSESSMENT NOTICE - THIS IS NOT A TAX BILL MAILING DATE: November 3, 2004 District: 10 - HAMPDEN TOWNSHIP School..: CUMBERLAND' VAL~ SO Parcel Identifier: 10-22-0531-025. New Assessed Value indicated below will take effect for 2005 County/Library/Municipal 2005-2006 School Location: 401 FALLOWFIELD ROAD LOTS 1 & lA Old New Total Assessed Value Assessed Value Change of Assessment Land 0 121,000 In,OOO Buildings 0 670,780 670,780 TOTAL 0 791,780 791,780 Clean and Green Values Land NOT NOT NOT Buildings APPLICABLE APPLICABLE APPLICABLE TOTAL Clean and Green values become effective only upon application and approval. All applications must be received by the Assessment Office by 4:00 p.m. on June 1 of each year to take effect the following year. Those previously approved for Clean and Green do not need to re-apply, TAXABLE UNIT/LOT ID..: L-0001 + Land Size....: 1.21 acres Property Type: CO Commercial - office REASON FOR CHANGE: ADDITION TO COMMERCIAL/INDSTRL BLDG RIGHT TO FORMAL APPEAL: If you feel that the appraised value of your property is more or less than Fair Market Value, you may file a formal appeal with the Board of Assessment Appeals, The appeal must be filed in writing within 40 days from the mailing date of this notice, The notice of appeal must specifically designate the parcel number(s) in question and your address so that the notice of the time and location of the appeal hearing may be sent to you, Appeal forms and appeal rules and regulations may be found at the web site listed below or at the Cumberland County Assessment Office, Old Courthouse, First Floor, One Courthouse Square, Carlisle, PA 17013, Internet Access/Review: If you would like to review this property's assessment records, you may do so at no cost by accessing ccpa.net. QUESTIONS? Property owners may call an assessor at (717) 240-6350, or (717) 532-7286, or (717) 697-0371. Calls will be taken from 8:00 a,m, to 4:00 p.m. EXHIsrr"A" CUMBERLAND COUNTY ASSESSMENT OFFICE Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 ADDRESS SERVICE REQUESTED 10-22-0531-025. PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEM D/B/A PA CABLE NETWORK 401 FALLOWFIELD ROAD CAMP HILL PA 17011 CUMBERLAND COUNTY Change of Assessment Notice THIS IS NOT A TAX BILL ;:,;:}USIT aA- Cumberland County Assessment Office Old Courthouse, First Floor 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 PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEMS D/B/A PENNSYLVANIA CABLE 401 FALLOWFIELD ROAD CAMP HILL PA 17011 CHANGE OF ASSESSMENT NOTICE - THIS IS NOT A TAX BILL MAILING DATE: November 4. 2004 District: 10 ~ HAMPDEN TOWNSHIP School..: CUMBERLAND VALLEY SD Parcel Identifier. 10-22-0531-025.-EX New Assessed Value indicated below will take effect for 2004 County/Library/Municipal 2004~2005 School Location: 401 FALLOWFIELD ROAD LOTS 1 & lA Old New Total Assessed Value Assessed Value Change of Assessment Land 121,000 121,000 0 Buildings 284,910 330,330 45,420 TOTAL 405,910 451,330 45,420 Clean and Green Values Land NOT NOT NOT Buildings APPLICABLE APPLICABLE APPLICABLE TOTAL Clean and Green values become effective only upon application and approval. AU applications must be received by the Assessment Office by 4:00 p.m. on June 1 of each year to take effect the following year. Those previously approved for Clean and Green do not need to re-apply. TAX :SXEMPT UNIT/LOT ID..: L-0001 + Land Size....: 1.21 acres Property Type: ex Commercial - Exempt REASON FOR CHANGE. INFORMATION UPDATED RIGHT TO FORMAL APPEAL: If you feel that the appraised value of your property is more or less than Fair Market Value, you may file a formal appeal with the Board of Assessment Appeals, The appeal must be filed in writing within 40 days from the mailing date of this notice. The notice of appeal must specifically designate the parcel number(s) in question and your address so that the notice of the time and location of the appeal hearing may be sent to you, Appeal forms and appeal rules and regulations may be found at the web site listed below or at the Cumberland County Assessment Office, Old Courthouse, First Floor, One Courthouse Square, Carlisle, PA 17013, Internet Access/Review: If you would like to review this property's assessment records, you may do so at no cost by accessing ccpa.net. QUESTIONS? Property owners may call an assessor at (717) 240-6350, or (717) 532-7286, or (717) 697-0371. Calls will be taken from 8:00 a,m. to 4:00 p.m. EXHIBIT "an CUMBERLAND COUNTY ASSESSMENT OFFICE Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 ADDRESS SERVICE REQUESTED 10-22-0531-025,-EX PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEMS DIBIA PENNSYLVANIA CABLE 401 FALLOWFIELD ROAD CAMP HILL PA 17011 CUMBERLAND COUNTY Change of Assessment Notice THIS IS NOT A TAX BILL E)Q.ns1T "8" Cumberland County Assessment Office Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R Fred Hefe/finger. Serah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEM D/B/A PA CABLE NETWORK 401 FALLOWFIELD ROAD CAMP HILL PA 17011 CHANGE OF ASSESSMENT NOTICE - THIS IS NOT A TAX BILL MAILING DATE: November 4. 2004 District: 10 - HAMPDEN TOWNSHIP School..~ CUMBERLAND VALLEY SD Parcel Identifier: 10-22-0531-025. New Assessed Value indicated below will take effect for 2004 County/Library/Municipal 2004-2005 School REASON FOR CHANGE: ADDITION TO COMMERCIAL/INDSTRL BLDG Old New Total Assessed Value Assessed Value Change of Assessment Land 0 12J.,000 121,000 Buildings 0 670,780 670,780 TOTAL 0 791,780 79J..780 Clean and Green Values Land NOT NOT NOT Buildings APPLICABLE APPLICABLE APPLICABLE TOTAL Clean and Green values become effective only upon application and approval. All applications must be received by the Assessment Office by 4:00 p.m. on June 1 of each year to take effect the following year. Those previously approved for Clean and Greefl do flOt fleed to re-apply, Location: 401 FALLOWFIELD ROAD LOTS 1 iii. 1A TAXABLE UNIT/LOT ID..: L-OOOl + Land Size....: 1.21 acres Property Type: CO Commercial - Office Interim Assessed Value: 791.7BO 2004 Cnty/Twp/Soro...... 3 months 2003 School............. 9 months RIGHT TO FORMAL APPEAL: If you feel that the appraised value of your property is more or less than Fair Market Value, you may file a formal appeal with the Board of Assessment Appeals. The appeal must be filed in writing within 40 days from the mailing date of this notice, The notice of appeal must specifically designate the parcel number(s) in question and your address so that the notice of the time and location of the appeal hearing may be sent to you. Appeal forms and appeal rules and regulations may be found at the web site listed below or at the Cumberland County Assessment Office, Old Courthouse, First Floor, One Courthouse Square, Carlisle, PA 17013, Internet Access/Review: If you would like to review this property's assessment records, you may do so at no cost by accessing cCDa,net. QUESTIONS? Properly owners may call an assessor at (717) 240-6350, or (717) 532-7286, or (717) 697-0371, Calls will be taken from 8:00 a.m, to 4:00 p,m. EXHI8r'f CUMBERLAND COUNTY ASSESSMENT OFFICE Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 ADDRESS SERVICE REQUESTED 10-22-0531-025, PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEM D/B/A PA CABLE NETWORK 401 FALLOWFIELD ROAD CAMP HILL PA 17011 c' ~, 0 '"::., r.. -;-.:> -n <:/1 C) ~ C) i":1 -(1 co - - ;. ~- ~~ -''0> c:: ~D (L .<: CUMBERLAND COUNTY Change of Assessment Notice THIS IS NOT A TAX BILL EXHIBIT "0" IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA - CIVIL ACTION - LAW PENNSYL VANIA EDUCATIONAL COMMUNICATIONS SYSTEMS D/B/A PA CABLE NETWORK, Petitioner /} /0, c20P:5-- ')7,,// v BOARD OF ASSESSMENT APPEALS, Respondent ACCEPTANCE OF SERVICE I, Stephen D, Tiley, Solicitor for the Assessment Board of Cumberland County accept service of a Petition for Review of Real Estate Assessment, served upon me by Wayne M. Pecht, Attorney for Petitioner, II Date: Octobey<"2005 ittff -;J).)~ phe D, Tiley, Solicitor Cumberland County Board of Assessment Old Courthouse One Courthouse Square Carlisle, P A 17013 1'->:1 t-j c::> =-11 c;:.;;) c.{l o I,,) -'-I -- c') ~.'. ::: ,~ ;:;: r::t PENNSYL VANIA EDUCATIONAL COMMUNICATIONS SYSTEMS D/B/A PA CABLE NETWORK Petitioner MAY 1 8 2006 IN THE COURT OF COMMON PLEAS r OF CUMBERLAND COUNTY, PENNSYL VANIA v NO. 2005-5141 Civil Term BOARD OF ASSESSMENT APPEALS, Respondent ORDER AND NOW, this / 'f'" day of May, 2005, upon consideration of the within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the property of the Petitioner, Pennsylvania Educational Communications Systems, d/b/a PA Cable Network, known as 10-22-0531-025 shall be exempt from all real estate taxes as of January 1,2005, and continuing thereafter until changed as provided by law, and the procedure of the Cumberland County Assessment Office. The property having been taxed as of December l, 2004, the only month for which the property will be assessed as taxable shall be December of 2004. The Cumberland County Assessment Office shall notify the appropriate taxing bodies of the exemption of the said parcel as of January 1, 2005 and instruct them to make any refunds applicable. BY THE COURT, >- a:. ;<'l:: wi;:::; ~1f~ 8& -l u.:~ lu :c ~ u.. r"\ -..:!" ?-= ?: ;~?~ <:J "'-,' ~ ...;;-- :fJ '_7J2 (I..l~ .,,_.Ll.. ~;> -') N o :c < C'J N >- ~ .....,0 = ..I PENNSYL VANIA EDUCATIONAL COMMUNICATIONS SYSTEMS D/B/A P A CABLE NETWORK Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA v NO. 2005-5141 Civil Term BOARD OF ASSESSMENT APPEALS, Respondent STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this /8721. day of~~r, 20~ it is hereby Agreed and Stipulated between Petitioner, Pennsylvania Educational Communication Systems, d/b/a P A Cable Network, Petitioner, by its attorney, Wayne M. Pecht, Esquire; and Respondent, Cumberland County Board of Assessment Appeals, by its Attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and is as follows: 1. Petitioner filed a "Petition for Review of Real Estate Assessment" on October 3, 2005, to which an Order was entered on October 13,2005 fixing a Hearing date of December 14, 2005. The Petition concerns Petitioner's property known as Cumberland County Tax Parcel No. 10-22-0531-025, and Cumberland County Parcel No. 1O-22-0531-025.-EX. The parties have now settled this case. 2. This appeal concerns the effective date of an exemption from real estate tax. Petitioner constructed an addition onto its property in year 2004. Respondent sent Petitioner change of assessment notices on November 3 & 4, 2004. The newly constructed addition was taxed beginning December 1, 2004, and therefore December of 2004 shall be the only month for which the property will be assessed as taxable pursuant to this Stipulation. Petitioner filed an assessment appeal on February 2,2005. 3. At a Board of Assessment Appeals Hearing held on August 8, 2005, the Board exempted the newly constructed addition as of February 2, 2005. Stipulation and Joint Motion for Agreed Order Pennsylvania Educational Communications System, d/b/a PA Cable Network Page 1 of3 , 4 Petitioner desired the exemption to be applicable as of the first assessment of the newly constructed addition in 2004. 5 Pursuant to Section 7.02 ofthe Rules and Regulations of the Cumberland County Board of Assessment Appeals, the exemption should have been made effective as of January 1, 2005. 6. The parties stipulate that the exemption of the newly constructed addition to the Petitioner's property, which is the subject of this proceeding, shall be effective as of January 1, 2005. 7. The exemption of Petitioner's property as of January 1,2005, shall continue until changed as otherwise provided by law and the procedures of the Cumberland County Assessment Office. 8. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the exemption of Petitioner's property as of January 1,2005, and instruct the taxing bodies to make any appropriate refunds. 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 warrants to the other, and to the parties, and to the Court, that he has reviewed this Settlement Stipulation with his client or clients and that he has specifically been authorized to enter into this Settlement Stipulation by his client or clients. Stipulation and Joint Motion for Agreed Order Pennsylvania Educational Communications System, d/b/a PA Cable Network Page 2 of3 .. Respectfully Submitted, PETITIONER, PENNSYLVANIA EDUCATIONAL COMMUNICATIONS SYSTEMS, d/b/a P A CABLE NETWORK A -I ],.aJ. z,uO' Date: If ff( 11 ~ By: Wayne M. Pecht, Esquire Attorney for Petitioner Atty. ID No. 38904 1205 Manor Drive, Suite 200 Mechanicsburg, P A 17055-4907 (717) 691-9808 RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Date: ~;/,,2PCc;, BY:~ '.4J~ 7~ Stephen D. Tiley, Esquire Assistant Cumberland County Solicitor For Tax Matters 5 South Hanover Street Carlisle, P A 17013 (717) 243-5838 Supreme Court LD. 32318 Stipulation and Joint Motion for Agreed Order Pennsylvania Educational Communications System, d/b/a PA Cable Network Page 3 of3 FILEt) - OF-PI (! c 01= '77-Ic PJ2OTffoNOff'i12.. 'f . MC4t d.6?, ~o~ ~~/Qnd Co PA I bK8