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Home My WebLink About05-6050 BERT M. GOODMAN, ESQUIRE Attorney 1.0. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 Attorney for Appellant IN RE: APPEAL OF SHIPPENSBURG SHOPPING CENTER ASSOCIATION IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL ACTION - LAW MUNICIPALITY: SHIPPENSBURG TWP. ASSESSMENT FOR THE TAX YEAR 2006 NO. 05. (,..0,,0 G~y;,~ PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellant, Shippensburg Shopping Center Association by its attorney, Bert M. Goodman, Esquire, files this Petition for Appeal from the decision of the Cumberland County Board of Assessment Appeals based upon the following statement of facts: 1. Appellant is Shippensburg Shopping Center Association and is located at 216 Shilling Circle, Suite 300, Hunt Valley, MD 31031. 2. Appellees are the Board of Assessment Appeals of Cumberland County, the Board of Commissioners of Cumberland County, Shippensburg Township and the Shippensburg Area School District. 3. The Appellant, Shippensburg Shopping Center Association is the owner of a Retail Shopping Center located at South Side of Walnut Bottom Road, Shippensburg Township, Cumberland County, Pennsylvania known as Cumberland County Tax Parcel Number: 36-33- 1871-0l6A. 4. The Appellant filed an appeal from the assessment in the amount on its property located at the South Side of Walnut Bottom Road Shippensburg, Cumberland County, Pennsylvania for tax year 2006. 5. On October 28, 2005, the Cumberland County Board of Assessment Appeals mailed notice of its decision in which it reduced the assessment on the property from $2,746,700 to $2,112,000 for tax year 2006. Attached herewith is a copy of the decision which is marked Exhibit "A" and incorporated herein by reference. 6. The decision of the Cumberland County Board of Assessment Appeals was in error and an abuse of discretion for the following reasons: a. The substantially higher the neighborhood and assessment on Appellant's than assessments of comparable the taxing district. property is properties in b. The assessment is determination of fair market value, Appellant's property. based upon an erroneous particularly as it concerns c. The value determination by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause of the 14th Amendment of the United States Constitution. d. The impact of the assessment bears unequally on the Appellant when compared to assessments of properties of the same class. e. When related to assessments of similarly situated property owners, the assessment of the property of the Appellant is arbitrary and capricious. f. The assessment violates the uniformity clause of the Pennsylvania Constitution. g. The assessment violates the required equality of tax treatment guaranteed by Pennsylvania Statutory and Constitutional Law. h. The assessment is based in whole or in part upon an appraisal that does not represent the actual value of the said property. i. The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied throughout the taxing authority. j. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market values of the properties as multiplied by the state mandated ratio as determined by the State Tax Equalization Board. k. The assessment lacks uniformity. 1. The assessment is discriminatory. m. The assessment is otherwise unjust and inequitable. WHEREFORE, the Petitioner requests this Honorable Court to reverse the decisions of the Cumberland County Board of Assessment Appeals, reduce the assessments and thereafter make all necessary orders and decrees to effectuate said decision. DATED: II boo t os (J3J\)/1oj~~. BERT M. GOODMAN, ESQUIRE ATTORNEY FOR THE APPELLANT VERIFICATION Bert M. Goodman, Esquire, the Attorney for the Appellant is authorized to make this verification on behalf of Shippensburg Shopping Center Association and verifies that the statements made in the attached Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals are true and correct. He understands that false statements made herein are made subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. Dated: It b.GfeS- ~~. 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 Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: October 28, 2005 PARCEL NUMBER: 36-33-1871-016A SHIPPENSBURG SHOPPING CENTER C/O BERT M GOODMAN, ESQUIRE 60 SOLDIERS SQUARE WAYNE PA 19087 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 10/24/2005 DATE DECISION RENDERED: 10/28/2005 EFFECTIVE FOR TAX YEAR: 2006 DECISION RENDERED: [J 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: New Assessed Value: 2,746,700 2,112,000 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before November 28, 2005. ":..~ -tA -~. D 0'\ -r<C \o-~ ~ '-" '.T'd- -~ -N 'Z...:i .~ ~ ~ ~ ;;;;.... ~ s;:,. 3 s' :) @ n ;,:0,,\ .-< ~:'\- \\'\ ~; "" ,.~ t'.1 GO ..-'(--:' -> (.;~: ,1:':; _J. . . 5 BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 NOV 2 8 Z005 Attorney for A?pl!!l1ant! IN RE: APPEAL OF SHIPPENSBURG SHOPPING CENTER ASSOCIATION IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL ACTION - LAW MUNICIPALITY: SHIPPENSBURG TWP. ASSESSMENT FOR THE TAX YEAR 2006 NO. ,~a75-- (?/J5D (') ~) I ORDER AND NOW, this I~day O;~05 upon consideration of the foregoing petition it is hereby ordered that a status conference on the appeal shall be held on the t::t~ of~r(;, ,2001'0 at 3:00 o'clock PM. in Courtroom NO.r Within twenty days after the date of entry by the Court of this order, the Appellant shall by regular mail send a copy of the Petition and Order to the following: the Board of Assessment Appeals of Cumberland County, the Commissioners of Cumberland County, Shippensburg Township, and the Shippensburg Area School District. Any person or governmental agency upon whom a copy of the Peti tion and Order is required to be served under paragraph mentioned above may intervene in the appeal proceedings as a matter of right by filing with the Prothonotary within twenty (20) days after receipt of the copy of the Petition and Order a praecipe directing intervention either as an appellant or appellee. If such praecipe has not been filed by said person or governmental agency wi thin the said twenty (20) day period intervention thereafter shall be governed by the Pennsylvania Rules of Civil Procedure 2326 through 2350 inclusive. BY T J. r.,." .nl I' J 'Ul IN RE: APPEAL OF SHIPPENSBURG SHOPPING CENTER ASSOCIATION IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL ACTION - LAW MUNICIPALITY: SHIPPENSBURG TWP. ASSESSMENT FOR THE TAX YEAR 2006 NO. 2005-6050 CIVIIL PRAECIPE TO INTERVENE I NOTICE OF INTERVENTION To: The Prothonotary of Cumberland County The Cumberland County Board of Assessment Appeals; Cumberland County Commissioners; Shippensburg Township, Cumberland County, Pennsylvania; and Shippensburg Shopping Center Association. Please take notice that Shippensburg Area School District with offices located and being situate at 317 North Morris Street, Shippensburg, Pennsylvania, a political subdivision having an interest in the above-captioned proceedings, hereby intervenes in the above- captioned appeal in support of the decision of the Cumberland County Board of Assessment Appeals in the above matter....~ j. ' \ - ~~C\ I, I .. / V ..r ~j<J; , , Jerry A. igle, Esquire i Solicitor, Shippensburg Area Sc~ Attorney ID #01624 126 East King Street Shippensburg, PA 17257 717-532-7388 Date: January c; J ,2006 / WEIGLE & ASSOCIATES, P.c. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHJPPENSBURG, PA 17257-1397 ,-- , c' ,.- \.,) 1"':-; '<:'~ _.v ..< IN RE: APPEAL OF SHIPPENSBURG SHOPPING CENTER ASSOCIATION IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA APPEAL FROM THE CUMBERLAND: COUNTY BOARD OF ASSESSMENT: APPEALS MUNICIPALITY: SHIPPENSBURG TOWNSHIP ASSESSMENT FOR THE TAX YEAR 2006 CIVIL ACTION - LAW NO. 2005-6050 CIVIL TERM ORDER OF COURT AND NOW, this 9th day of January, 2006, after a status conference with the parties, it is hereby ordered and directed as follows: 1. Appellants have indicated that they are relying on the appraisal previously submitted to llppe1lees. If they intend to obtain another appraisal, they shall do so by May 10, 2006, and provide a copy thereof to Appellees. 2. Appellees shall provide a copy of the appraisal they intend to use at trial to Appellant no later than May 10, 2006. Hearing in this matter is scheduled for Friday, June 30, 2006, at 8:30 a.m. By" the Court, ,/ ') L-"~,~~ ~.... ~ ~"'M. For the ~~en For the Edward E. Guido, J. srs Goodman, Esquire Appellant .~jJY~~ \ Tiley, Esquire ~ fA\l\ -'~ ' Appellee ~~ ) v ~ ,.~~~) 0,0 lp 0\'\ ~ 1',.... ~~ \ " I 1-.:>.. :(._ :,-.,:",; O \ n"" '1""" \':,'(\ ';VJ0 \(- ::,,1 .- -.-------- Stephen D. Tiley, Esquire Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle. Pennsvlvania 17013 Supreme Court LD. No. 32318 Tel: 717-243-5838 Fax: 717-243-6441 IN RE: APPEAL OF SHIPPENSBURG SHOPPING CENTER ASSOCIATION IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL ACTION - LAW MUNICIPALITY: SHIPPENSBURG TWP., ASSESSMENT FOR THE TAX YEAR 2006 NO. 2005-6050 CIVIL ANSWER AND NOW, comes Appellee, 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 from the Decision of the Cumberland County Board of Assessment Appeals filed by the Petiitioner in the above captioned matter, as follows: 1-5. Admitted. 6. Denied. The averments of this paragraph, and each of its sub-lettered paragraphs, set forth conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded. WHEREFORE, Petitioner, prays Your Honorable Court for an Order denying Appellant's appeal or for such other and further relief as to the Court may seem proper. Dated: :lu~ 6 Respectfully submitted, By .~;/4, .~ / Stephen D. Tiley, Esquire Assistant Cumbo Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 / ' ~'7 / /' L / c/ 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. S4904 relating to unsworn falsification to authorities. Dated: ///0 lor" ll",~ 'n~. ~4HUI Bonnie M. Mahoney, Chief Assessor IN RE: APPEAL OF SHIPPENSBURG SHOPPING CENTER ASSOCIATION IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL ACTION - LAW MUNICIPALITY: SHIPPENSBURG TWP., ASSESSMENT FOR THE TAX YEAR 2006 NO. 200S-6050 CIVIL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Bert M. Goodman, Esquire Attorney for Petitioner 60 Soldiers Square Wayne, PA 19087 Weigle & Associates Jerry A. Weigle, Esquire Attorney for Shippensburg Area School District 126 East King Street Shippensburg, PA 17257 Turo Law Offices Ron A. Turo, Esquire Attorney for Shippensburg Township 28 South Pitt Street Carlisle, PA 17013 Date: 0~6 ~~ ~ 7~ Stephe'<D. Tiley, Esquire Assistant Cumbo Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney LD.#32318 co ( ,....> ., ;; ('') ~;;:i\ .-, r,; .-- - ~--~ -^ C,"1 ,,0 IN RE: APPEAL OF SHIPPENSBURG SHOPPING CENTER ASSOCIATION IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL ACTION - LAW MAR 2 8 2006 ~;11' MUNICIP ALlTY: SHIPPENSBURG TWP., ASSESSMENT FOR THE TAX YEAR 2006 NO. 2005-6050 CIVIL AND NOW, this ORDER 31~day of 1\Il~, 2006, upon consideration of the within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the total market value of the subject property known as Cumberland County Tax Parcel No. 36-33-1871-0I6A as of the date applicable to this proceeding, is $1,766,400. As a result of the 2004 countywide reassessment, there is not a common level ratio applicable to this appeal and the assessment shall be fixed using the predetermined ratio of 100%. The total assessment of the property for tax years beginning on and after January 1, 2006, shall, therefore, be $1,766,400 and the said assessment shall continue thereafter until changed as provided by law. The Cumberland County Assessment Office shall allocate said 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 taxing bodies of the change in assessment. J)~ ~J)) o Edward E. Guido, J. )i ;: '\J, C I I I! I 1(' \:"".10"0' 7 ~} : 1 ~1C ~ ln~. .JUt c.. i\tN-LCJ{-;'J:i.:.. \~J3 ~]Hl ;lO 3J::l:'.:iJ-{-i::n1::l Stephen D. Tiley, Esquire Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle. Pennsvlvania 17013 Supreme Court J.D. No. 32318 Tel: 717-243-5838 Fax: 717-243-644] IN RE: APPEAL OF SHIPPENSBURG SHOPPING CENTER ASSOCIATION IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL ACTION - LAW MUNICIPALITY: SHIPPENSBURG TWP., ASSESSMENT FOR THE TAX YEAR 2006 NO. 2005-6050 CIVIL IN RE: APPEAL OF HAMPDEN INDUSTRIAL DEVELOPMENTI K MART CORP. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL ACTION - LAW MUNICIPALITY: SHIPPENSBURG TWP., ASSESSMENT FOR THE TAX YEAR 2006 NO. 2005-6052 STIPULATION AND .JOINT MOTION FOR AGREED ORDER AND NOW, this oi'~:!5.- day of March, 2006, it is hereby Agreed and Stipulated between Petitioner, Shippensburg Shopping Center Association, by its Attorney, Bert M. Goodman, Esquire, and Respondent, Cumberland County Board of Assessment Appeals, by its Attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, as follows: Stipulation and Joint Motion for Agreed Order Shippensburg Shopping Center Association Page 1 of4 I. Petitioner filed Petitions for Appeal from the Decision of the Cumberland County Board of Assessment Appeals on November 23, 2005 to which Orders were entered on December I, 2005 fixing a status conference for January 9, 2006. At the said status conference the Court entered Orders regarding discovery, and scheduling a Hearing for June 30, 2006. The parties have now settled this ease. 2. This Assessment Appeal relates to the market value applicable as of August 31, 2005, the date the appeal was originally filed before the Board of Assessment Appeals, effective for assessments beginning on and after January I, 2006. 3. The property which is the subject of these appeals is Cumberland County Assessment Parcel Nos. 36-33-1871-016 and 36-33-1871-016A and is known as the Shippensburg K-Mart and the Shippensburg Shopping Center loeated at the South side of the Walnut Bottom Road in Shippensburg Township, Cumberland County, Pennsylvania. 4. The parties stipulate that the total market value both parcels as of the date of the original Petitions to the Cumberland County Board of Assessment Appeals is $4,600,000. The parties further stipulate that that total value shall be allocated as follows: To Parcel 36-33-1871- 016 a market value of $2,833,600. To Parcel No. 36-33-1871-016A a market value of $1,766,400. 5. As a result of the year 2004 Cumberland County Countywide reassessment, the predetermined ratio is now 100% of the year 2004 value. Due to the recent assessment, there is Stipulation and Joint Motion for Agreed Order Shippensburg Shopping Center Association Page 20f4 no common level ratio applicable to the within appeal and therefore the assessment is to be fixed pursuant to the predetermined ratio of 100%. The assessments shall be fixed as of January 1, 2006 at $2,833,600 for Parcel No. 36-33-1871-016, and at $1,766,400 for Parcel No. 36-33- 1871-016A. 6. The Cumberland County Assessor's Office shall allocate the total assessments between land and improvements as provided by law and the procedures of the Cumberland County Assessment Office. 7. The said assessments shall be effective for tax years beginning on and after January I, 2006 and shall remain unchanged unless and until changed as otherwise provided by law, and shall be implemented beginning with the 2006 county and municipal taxes and beginning with the 2006-07 school real estate taxes. 8. The Cumberland County Assessment Office shall promptly notify that appropriate taxing bodies of the change in assessment, 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 Orders (one for each case) attached hereto. Stipulation and Joint Motion/or Agreed Order Shippensburg Shopping Center Association Page 3 af4 11. The undersigned Attorneys each hereby warrant 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 speeifically been authorized to enter into this Settlement Stipulation by his client or clients. Respectfully Submitted, PETITIONER, SHIPPENSBURG SHOPPING CENTER ASOCIATION By: ()3.V'v'~ dYt. ,~~ Bert M. Goodman, Esquire Attorney for Petitioner 60 Soldiers Square Wayne, PA 19087 RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS DATED: /?f~..4 ,2~;3;:;06 BY:~ AJ-l/] Stephen D. Tiley, Esquire Assistant Cumberland County Solicitor Attorney for Respondent 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court ID# 32318 Stipulation and Joint Motion for Agreed Order Shippensburg Shopping Center Association Page 4 0/4