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Home My WebLink About06-1438 F. R. Martsolf, Esquire SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.C. 2080 Linglestown Road, Suite 201 Harrisburg, PA 17110 (717) 540-9170 fmartsolf@ssbc-/aw.com RIDLEY PARK INVESTORS LIMITED PARTNERSHIP, Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA v. CIVIL ACTION - LAW NO. 0"- - /42/ Ct u', l '--r0z- n; CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee PETITION ON APPEAL FROM ASSESSED VALUATION OF REAL PROPERTY Appellant Ridley Park Investors Limited Partnership ("Appellant"), pursuant to the provisions of 72 Pa. C.S.A. Section 5020-518.1, hereby appeals from the decisions of the Cumberland County Board of Assessment Appeals mailed February 17, 2006 regarding certain properties hereinafter identified located in East Pennsboro Township, Cumberland County, Pennsylvania and, in support of such appeal, avers as follows: 1. Appellant is Ridley Park Investors Limited Partnership, a Pennsylvania limited partnership, with principal place of business at 444 East College Avenue, Suite 560, State College, Pennsylvania 16801. . 2. Appellee is the Cumberland County Board of Assessment Appeals, having its offices at One Courthouse Square, Carlisle, Pennsylvania 17013. 3. Appellant is the owner of certain tracts or parcels of improved real property, being a garden apartment complex on Marshall Stephen and Dulles Roads, East Pennsboro Township, Cumberland County, Pennsylvania ("Properties") identified by the following tax map identification numbers: 09-17-1042-076, 09-17-1042-108 and 09-17-1042-040. 4. On or about September 1, 2005, Appellant filed a timely appeal with the Board of Assessment with respect to the assessed valuations of the Properties. 5 A hearing before the Board of Assessment was held on or about February 8, 2006. 6. The Board of Assessment rendered its decisions on February 17,2006 and, by notices mailed February 17, 2006, the Board of Assessment fixed the assessment of the Properties as follows: Tax MaD Identification No. Old Assessed Value New Assessed Value 09-17-1042-076 09-17-1042-108 09-17-1042-040 $ 711,330.00 $1,410,670.00 $2,394,150.00 $ 711,330.00 $1,410,670.00 $2,394,150.00 Copies of the Board's notices of its determinations are attached hereto and marked as Exhibit "A". 7. The decisions of the Board of Assessment were in error and/or were an abuse of discretion for the following reasons: (a) The assessments were based upon erroneous determinations of the fair market values of the Properties; (b) The Board of Assessment failed to properly and lawfully establish the fair market value of the Properties based upon the income approach to valuation; and (c) The assessments lack uniformity, are discriminatory and are otherwise unjust, inequitable, improper and inaccurate. 2 . 8. Appellant is aggrieved by the action of the Board of Assessment. WHEREFORE, Appellant prays your Honorable Court to hear and determine this appeal and to make such changes in the aforesaid assessments as may be right and proper based upon all of the evidence presented. Respectfully submitted, SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.C. Date 3 (, ?!Oh By F.. rtso, Esquir Pa. Attorney I.D. No. 15859 2080 Linglestown Road, Suite 201 Harrisburg, PA 17112 (717) 540-9170 Attorneys for Appellant 3 t,XU)tA :.-- >'.,',0', . ,," ............ . 02/2?{ 006 14:21 ~i':"'_;:.I"~':Y ':';":'~!:\~I'>::.:, ''t',',>: r'AI.:1t. I:::.L.::I tN ,'..', · ~r:';:i"~r(;"r~)'[t!;~2"ti . . .,'.' .' .. '. ....,-..'.. 2}7.f!.5~3 . .. KEYSTONE REAL ESTATE Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Boord 0' Assessment Appe.'s Lloyd W. euchor R. Frod Hefolllnger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN O. TilEY Ass/Sunt Solicitor DECISION ORDER MAIUNG DATE: February 17.2006 PARCEL NUMBER: 09-17-1042-076. RIDLEY PARK INVESTORS 444 EAST COLLEGE AVENUE STATE COLLEGE PA 16801 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: 02/08/2006 DATE DECISION RENDERED: 0211712006 EFFECTIVE FOR TAX YEAR: DECISION RENDERED:' [] Withdrawn By Applicant [] Abandoned For Failure To Appear [X] Denied - No Change [ ] Approved Review Appraiser's Changes ( ) Revised Assessment Based on Hearing [ J Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN STATUS CLEAN AND GREEN Old Assessed Value: New Assessed Value: 711,330 711,330 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 March 20, 2006. RECEIVED TIME FEB. 28. 2:20PM ::,..r."",' .-' CV ". \ 1'.,' 02/28/2006 14:21 ~~'~};I~~:~rt;~~]~~J5:\::j 2372583 IHI..:1.e.. ~..:I(!;J"" ..i....".."'..,.'. "'. ..';.':", " .. .,." . ','n ' '. " ~iMit~~(:f:f;f~:t~j,j~t !:/;i~\;\,:i;1t;'i:;;:'1 :.',".:.\.... ':.' . ',; '...., .' . , ....,,1.1 K~Y~IUN~ ~~AL ~~IAI~ Cumberland County Board of Assessment Appeals Old Courthouse One Court~ouse Square Carlisle, PA 17013 (717) 24Q.6350 (717) 240-6354 (fax) Board of Assessme,,1 Appeals Lloyd W. Buoher R. Fred Hefelflllger Sarah Hughes BONNIE M. MAHONt:Y Chief A.s.sessor STEPHEN D. TILEY AssIstant Solicitor DECISION ORDER MAILING DATE: February 17, 2006 PARCEL NUMBER: 09-17-1042.108. RIDLEY PARK INVESTORS LIMITED 444 EAST COLLEGE AVENUE STATECOLLEGEPA 16601 Dear Property Owner: This lattar is to officially notify you of the decision of tha Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 0210812006 DATE DECISION RENDERED: 02/17/2006 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applic;ant [] Abandoned For Failure To Appear [Xl Oenied. No Change [ ] Approved Review Appraiser's Changes 1] Revised Assessment Based on Hearing [] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 1.410,670 1,410,670 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may eppeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 20, 2006, ',<'i;' ,'.:. '",' . ,'H, "". ,," . ., ....... ';" '.,". . ..... . \.... .;,. '" . " 'R~r~rv~n TIM~' FFR. ?R.. ?:?OPM ,-:, .', I "-,' 02/28/2006 14:21 .:_:' ::'.',:' :;'~~),'':::,.1.;~::'':<?:D,:\ :~~ .. ';.' I::':',', iH'-J1:.. 04/04 ,;\j;iMV:/') '.1'!br/ ,.",.:'.' . :'iiit~c2;:~~i;t~~'),;1,!.;'! ,'. "':". ~~ "" fi!,iI1~:!i1~t~~;~;': '. ."';' '::; :.;' '..'~ .:~':.:;,;,: '.' 2372583 K~Y~IUN~ ~~AL ~~IAlt Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Soard of Assessment Appeals Uoyd W. Bucher R. Fred Hofolflnger Sarah Hughe. BONNIE M. MAHONeY ChI.' Assessor STEPHEN D, TILEY ASs/s1.n' Solie/lor DECISION ORDER MAILING DATE: February 17, 2006 PARCEL NUMBER: 09-17-1042-040, RIDLEY PARK INVESTORS LIMITED PARTNER 444 EAST COLLEGE AVENUE STATe COLLEGE PA 16801 '. 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: 02/0812006 DATE DECISION RENDERED: 0211712006 EFFECTIVE FOR TAX YEAR: . DECISION RENDERED: [] Withdrawn By Applicant [ ] Abandoned For Failure To Appear, [Xl Denied - No Change [ ] Approved Review Appraiser's Changes [] Revised Assessmeni Based on Hearing [] Other: '" TOTAL VALUE " ',', . . .', .''-,.1.: ,I'd ..' ;, FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS "'1 Old Assessed Value: New Assessed Value: 2,394,150 2,394,150 NOT APPLICABLE Any person aggrievsd 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 March 20, 2006. . "" .........'.;..,'.,.., .--,' ".' ' .,.,. '.... . . ", .:.,:......... ,I'" ..,.':'.: " ....".,. " :. ' RECEIVED TIME FEB,28, 2:20PM. . . ., VERIFICATION I, Mark X. DiSanto, state that I am Vice President of Ridley Park Management, Inc., a Pennsylvania corporation, General Partner of Ridley Park Investors Limited Partnership, Appellant herein, that I am authorized to make this Verification on its behalf and that the facts set forth in the foregoing pleading are true upon my personal knowledge, information and belief. I understand that my statements are made subject to 18 Pa. C,S. Section 4904 providing for criminal penalties for unsworn falsification to authorities. RIDLEY PARK INVESTORS LIMITED PARTNERSHIP, by its General Partn r, Ridley Park Management, Inc. Date ~/~/rr6 By _, Mark X, DiSanto, CERTIFICATE OF SERVICE I hereby certify that I today served a true and correct copy of the foregoing Petition on Appeal from Assessed Valuation of Real Property, by placing the same in the U,S. mail, postage prepaid, addressed to: CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS One Courthouse Square Carlisle, PA 17013 Stephen 0, Tiley, Esquire FREY & TILEY 5 South Hanover Street Carlisle, PA 17013 Date '3/r yo/, F. R. Martsolf, Esquire p {Q V'( ~ ~ ,V< !rt -- 1:. C> -.:t C> ) lI"'1 w. R-" v, oJ ~_ b ~ ~ .J:- '. Q . . , ': :.. -," D : ~....- . . 7 A R'::CEiVED MAR 152:'3 V F. R. Martsolf, Esquire SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.C, 2080 Linglestown Road, Suite 201 Harrisburg,PA 17110 (717) 540-9170 fmartsolf@ssbc-/aw,com RIDLEY PARK INVESTORS LIMITED PARTNERSHIP, Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA v, CIVIL ACTION - LAW NO. 0(" - /4:sf C IU: L Tffl-I-vl CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee ORDER AND NOW, this 17'th day of '-(Y~:IZ/L.eJ-- ,2006, upon consideration of the within Petition, a hearing is scheduled in this matter for ~ / () _, 2006 at , ).'30 ..e_,m, in Courtroom No, -..5" , BY THE COURT, '\\\ l. lL\ t J. 1lS1\:i':'{-3d ,j':::'f:Y(l;l:J L 0 : II ~l'~ L I UVI4900Z '''wi'-)'!'' ~Ul n I\tJV~L" ,',.,; :::ru :JU j;)U~'.=;-Cl3-Hj , Stephen D, Tiley, Esquire Attorney for Appellee Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 RIDLEY PARK INVESTORS LIMITED PARTNERSHIP, Supreme Court 1.0. No. 32318 Tel: 717-243-5838 Fax: 717-243-6441 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA Appellant v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS NO. 2006-1438 Civil Term Appellee ANSWER AND NOW, comes Cumberland County Board of Assessment Appeals, Appellee, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to Appellant's "Petition on Appeal from Assessed Valuation of Real Property," which Petition, in its preamble, cites that Appellant appeals pursuant to "72 Pa. C.S.A. Section 5020- 518.1", which citation is to The General County Assessment Law (72 P.S. g5020- to I et seq.) but the more specific provision allowing Appellant's appeal is to Section 704 of The Fourth to Eighth Class County Assessment Law (72 P.S. g5453.704), and by way of further Answer Appellee responds as follows: 1-5. Admitted, 6. Admitted. By way of further Answer, the Cumberland County Board of Assessment Appeals denied the appeal of Appellant, resulting in no change in assessment. 7. Denied. The averments of this paragraph, and each of its sub-lettered paragraphs, are denied as conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded, ( .. 8. Admitted in part. Denied in part. It is admitted that Appellant is an aggrieved party with standing to bring this action. It is further admitted that Appellant believes that the values established by the Board of Assessment Appeals are incorrect. In all other respects, the averments of this paragraph are denied. WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying the appeal of Ridley Park Investors Limited Partnership, or, in the alternative, determining the correct assessment of the subject property, or for such other and further relief as to the Court may seem just and proper. Dated: /Y1~-4 ..?~ ROP 6 Respectfully submitted, BYP~Y.~ .-0 L71-i Stephen D, Tiley, Esquire Assistant Cumbo Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court 1.D.#323 I 8 VERIFICATION 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, H904 relating to unsworn falsification to authorities. Dated: /71-971.-4 02..)~ 25l6J& --' ....- ;..' ,-.0 ~___:) C') \.;..J :n c~'" :;if: -..... ~"I ;0 Cf'> Stephen D, Tiley, Esquire Attorney for Appellee Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsvlvania 17013 RIDLEY PARK INVESTORS LIMITED PARTNERSHIP, Supreme Court J.D. No. 32318 Tel: 717-243-5838 Fax: 717-243-6441 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA Appellant v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS NO. 2006-1438 Civil Term Appellee [ ORDER AND NOW, this '\. 01<" J day of 1..,,,,,(,0 ,2006, upon representation of counsel for Appellee, Cumberland County Board of Assessment Appeals, that he has concurrence of counsel for Ridley Park Investors Limited Partnership, the Hearing scheduled for July to, 2006 is cancelled, and the matter is continued generally, at the call of either party, BY THE COURT By: '-l M. L. Ebert, Jr., ,o\P ~~ C)\9 ; n 8~; 'G 1:1] os i'!rf SOliZ ~Hl :JO Stephen D. Tiley, Esquire Attorney for Appellee Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle. Pennsylvania 17013 RIDLEY PARK INVESTORS LIMITED PARTNERSHIP, Supreme CourtI.D. No. 32318 Tel: 717-243-5838 Fax: 717-243-6441 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Appellant v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS NO. 2006-1438 Civil Term Appellee STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this ~6 74- day of October, 2006, it is hereby Agreed and Stipulated by and between Appellant, Ridley Park Investors Limited Partnership, by its attorneys, SerrateIIi, Schiffman, Brown & Calhoon, P.c.; and Appellee, Cumberland County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; as follows: 1. Appellant filed a "Petition on Assessed Valuation of Real Property" on or about March 15, 2006, to which the Court entered an Order fixing a Hearing date of July 10, 2006. By Order dated June 30, 2006, the said Hearing was cancelled and the matter continued generally. The parties have now settled this case. 2. This assessment appeal relates to the market value applicable as of August 30, 2005, the date the appeal was originally filed before the Board of Assessment Appeals, effective for assessments beginning on and after January 1,2006. The taxpayer appealed an aggregate assessment for all three (3) parcels of $4,516,150. Stipulation and Joint Motion/or Agreed Order Ridley Park Investors Limited Partnership. Page 1 0/3 '. 3. The property which is the subject of this appeal consists of three (3) Cumberland County tax parcels, to wit: 09-17-1042-040, 09-17-1042-076, and 09-17- 1042-108. The properties are situate in East Pennsboro Township, Cumberland County, Pennsylvania. The properties consist of a total of 144 apartments which the Appellant treats as a single economic unit, but which are three (3) separate parcels ofland, which are not contiguous to one another. 4. The parties stipulate that the total fair market value of the property as of the date of the original appeal to the Board of Assessment Appeals, August 30, 2005, and at all times since, is $4,000,000. The said total fair market value is the value of all three (3) of the tax parcels, taken together. 5. As a result of the year 2004 Cumberland Countywide reassessment, the predetermined ratio is 100% of year 2004 value for assessments for the 2006, and 2007. The common level ratio is not applicable to any of the assessments which are the subject of the within appeal as it does not vary by more than 15% from the predetermined ratio. Therefore, the aggregate assessment for all three (3) tax parcels shall be fixed as of January 1,2006 at $4,000,000, and the same shall continue through January 1,2007. 6. The Cumberland County Assessment Office shall allocate the total assessments between land and improvements as provided by law and the procedures of the Cumberland County Assessment Office. The Cumberland County Assessment Office shall also allocate the total $4,000,000 assessment among the three (3) tax parcels, on a per unit basis. 7. The said assessment shall be effective for tax years beginning on and after January 1, 2006, and shall remain unchanged unless and until changed as otherwise provided by law, and shall be implemented beginning with 2006, County and municipal taxes, and beginning with 2006/07 school real estate taxes. Stipulation and Joint Motion for Agreed Order Ridley Park Investors Limited Partnership. Page 2 of3 8. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make 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 undersig1)ed 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, APPELLANT, RID EY PARK INVESTORS LI T P RTNERSHIP By F. R. Martsol , Esquire Attorney for Petitioner SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.C. 2080 Linglestown Road, Suite 201 Harrisburg, P A 17112 Tel No. (717) 540-9170 Sup. Ct. ID# 15859 APPELLEE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS BV.#- 4J<7~ Steph n D. Hey, Esquire Assistant Cumbo Cty. Solicitor for Tax Matters Attorney for Appellee 5 South Hanover Street Carlisle, P A 17013 Tel No. (717) 243-5838 Supreme Court ID# 32318 Stipulation and Joint Motionfor Agreed Order Ridley Park Investors Limited Partnership. Page 3 of3 o ~ c. ~; -( r-,) = ~ c::r- o (J --4 1'" ~ ~ -I -c-n n1--- -o~I 'rjO .''') I ~\'~~ 'C', (; /-,f1 9. ?o :< :t:"'. ::~: 9 w C) Stephen O. Tiley, Esquire Attorney for Appellee Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle. Pennsvlvania 17013 RIDLEY PARK INVESTORS LIMITED PARTNERSHIP, Supreme Court I.O. No. 32318 Tel: 717-243-5838 Fax: 717-243-6441 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYL VANIA Appellant v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS NO. 2006-1438 Civil Term Appellee ORDER "" AND NOW, this t 1 day of ac..\t.~tY' ,2006, 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 subject property known as The Ridley Park Apartments, and consisting of three (3) Cumberland County tax parcels, to wit: Nos. 09-17-1042-040, 09-17-1042-076, and 09-17-1042-108, as of all dates applicable to this proceeding, is $4,000,000. As a result of the year 2004 countywide reassessment, the common level ratio is not applicable to this appeal as the common level ratio does not vary by more than 15% from the predetermined ratio of 100%. Therefore, the assessment for each year which is the subject of this appeal shall be fixed using the predetermined ratio of 100%, and the total assessment for all three (3) parcels taken together for tax years beginning on and after January 1,2006 shall be $4,000,000. The said assessment shall continue thereafter until changed as provided by law. The Cumberland County Assessment Office shall allocate the $4,000,000 assessment between the three (3) tax parcels on the basis of the number of apartment units per tax parcel. BY THE COURT By: M~~Jr., ~ k VIN\'ii\:lJ c.:\N=Jrf I 'f Inr,:.'" '-'.., :":r="rn'"' IU \ ill,), ,""', '''-, #.1 [0' '''r _ \..1 S2 :2 ~'ld LZ 1:)0 90Dl "'\"1('.' 'o", """j' :Ji11::10 ^'d. v - .JI\\...H:L-:....k.},-_ - -If( ;~):~;.~o..CJ~n!:l