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Home My WebLink About06-1577 ,. . Gregory A. Biernacki, Esquire Attorney LD. No. 89103 2600 Boyce Plaza Road, Suite 100 Pittsburgh, PA 15241 412-257-7878 Attorney for Appellant IN RE: APPEAL OF PENNSYLVANIA BLUE SHIELD IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PA. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS CIVIL ACTION - LA W NO. (!{. - 1517 Cua --- ) .hI~, MUNICIPALITY: EAST PENNSBORO TWP ASSESSMENT FOR THE TAX YEAR 2006 PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellant, Pennsylvania Blue Shield, by its attorney, Gregory A. Biernacki, Esquire, files this Petition for Appeal from the decision of the Cumberland County Board of Assessment Appeals based upon the fo1\owing statement of facts: 1. Appe1\ant is Pennsylvania Blue Shield, and is located at 1800 Center Street, Camp Hill, PA 17089-0089. 2. Appe1\ees are the Board of Assessment Appeals of Cumberland County, the Board of Commissioners of Cumberland County, East Pennsboro Township, and East Pennsboro School District. 3. The Appellant, Pennsylvania Blue Shield, is the owner of the property located 1800 Center Street, Camp Hill, PA 17089-0089, East Pennsboro Township, Cumberland County Pennsylvania otherwise identified as Cumberland County Tax Parcel Number: 09-18-1306-00IB 4. The Appellant filed an appeal from the assessment in the amount on its property located at the 1800 Center Street, Camp Hill, PA 17089-0089, for the tax year 2006. 5. On February 17th, 2006 the Cumberland County Board of Assessment Appeals, mailed notice of its decision in which it did not change the assessed value of 56,987,300 on the property for the tax year 2006. Attached hereto is a copy of the decision order 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 assessment on Appellant's property is substantially higher than assessments of comparable properties in the neighborhood and the taxing district. b. The assessment is based upon an erroneous determination of fair market value, particularly as it concerns Appellant's property. c. The value detenllination by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause ofthe 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 assessments ofthe property of 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 ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied throughout the taxing authority. 1. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market values of properties as multiplied by the state mandated ratio as determined by the State Tax Equalization Board. J. The assessment lacks uniformity. k. The assessment is discriminatory. 1. The assessment is otherwise unjust and inequitable. , , m. Appellants reserve the right to present any other reasons that may develop at the time of the hearing or trial. WHEREFORE, the Appellant 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. RESPECTFULLY SUBMITTED, Dated: 3-11- ob gory . Biernacki, Esquire Attorney for the Appellant VERIFICATION Gregory A. Biernacki, Esquire, the Attorney for the Appellant is authorized to make this verification on behalf of Pennsylvania Blue Shield, 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. S 4904 relating to unsworn falsifications to authorities. Dated: ?r/6' o-b ~q~~ . 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: February 17, 2006 PARCEL NUMBER: 09-18-1306-001B PENNSYLVANIA BLUE SHIELD C/O GREGORY A BIERNACKI, ESQ 2600 BOYCE PLAZA ROAD SUITE 100 PITTSBURGH PA 15241 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: 02/1712006 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [] Withdrawn By Applicant [l Abandoned For Failure To Appear [Xl Denied - No Change [ 1 Approved Review Appraiser's Changes [] Revised Assessment Based on Hearing [J Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 56,987,300 56,987,300 NOT APPLICABLE f.,h;kl;t \, A" 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. ~~ "\,,,\ ~ '" ~ ~ ~ \.' , i."', ',"" , \'..\ ~ \, :-.J ~"- ,,~ '~ "0 ~ 't,~ ~, '~t~ ~ l n -c.:: ,....., c:? <":..:;) <:;.:T"'> - ~.,~. ~ ",) Co) .'. j ~~ ~ o .,-) .-\ :<:""T"\ fl1r' -:-;;,8 <;.~; (l,; L.j~l:~ /0: :,;~Ii\ '"':::. ...;~ ~ 72 (-~) .3-- . .,,- IN RE: APPEAL OF PENNSYLVANIA BLUE SHIELD IN THE COURT OF COMMON PLEAS OF CUMBELRAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPLAITY: EAST PENNSBORO 1WP. ASSESSMENT FOR THE TAX YEAR 2006 06-1577 CIVIL ORDER OF COURT AND NOW, this 1 ih day of April, 2006, upon consideration of the Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals, a hearing is scheduled for Monday, the 20d day of October 2006 at 9:00 a.m. in Courtroom No.5 of the Cumberland County Courthouse, Carlisle, Pennsylvania. 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 Cumberland County Commissioners, East Pennsboro Township and the East Pennsboro Township School District. Any person or governmental agency upon whom a copy of the Petition 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 the intervention either as an appellant or appellee. If such praecipe has not been filed by said person or governmental agency within the said twenty (20) day period, intervention thereafter shall be governed by the Pennsylvania Rule of Civil Procedure 2326 through 2350 inclusive. By the Court, M~'~ ~ \ r ~l '. (. i i ';i -3. . :~ George A. Biernacki, Esquire Attorney for Appellant Steven Tiley, Esquire Assistant Solicitor for Cumberland County Henry Coyne, Esquire Donna S. Weldon, Esquire Solicitor, East Pennsboro School District Cumberland County Board of Assessment Cumberland County Commissioners bas Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsvlvania 17013 Supreme Court I.D. No. 32318 Tel: 717-243.5838 Fax: 717-243-644] IN RE: APPEAL OF PENNSYLVANIA BLUE SHIELD : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY : PENNSYL VANIA APPEAL FRM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT : CIVIL ACTION - LAW APPEALS : NO. 2006-1577 CIVIL MUNICIPALITY: EAST PENNSBORO TWP ASSESSMENT FOR THE TAX YEAR : 2006 PRAECIPE TO THE PROTHONOTARY: Please enter my appearance on behalf of the Cumberland County Board of Assessment Appeals, Respectfully submitted, /717 If; dflEJ6 ~~~7-A ,/ ~ Stephen D. Tiley, Esquire Assistant Cumbo Cty. Solicitor for Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Sup. Ct.l.D. #32318 o c ;;;:;:-. -ot;, t? -', r:.:: 7:;(~: ;~~~ ~ ,..., = C=;) Q"' ::!l: ".. -<: ~ -t :r:...... rl1p _Qll1 :';.39 ~~,~C) -l::r; C)O 2m o c'-1 ~ ex> -0 :;.:: w " .r:- .;=- . - IN RE: APPEAL OF PENNSYLVANIA BLUE SHIELD : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY JUIII C' . : PENNSYLVANIA U ~ t:L/~W'- APPEAL FRM THE CUMBERLAND f"/' COUNTY BOARD OF ASSESSMENT : CIVIL ACTION - LAW APPEALS : NO. 2006-1577 CIVIL MUNICIPALITY: EAST PENNSBORO TWP ASSESSMENT FOR THE TAX YEAR: 2006 ORDER AND NOW, this ~ \\" day of June, 2006, upon consideration of the attached Stipulation and Joint Motion for Agreed Order, this action is dismissed, with prejudice. BY THE COURT By: ,~ M. L. Ebert, Jr., J, ~D\J, ~\) o AV\j(:(... . l-J C :6 ~l~ 8- rmr 900l Al:l\ilONGrLiUdd 3H1 :10 3~)I:J:[){EJlI:l Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle. Pennsvlvania 17013 IN RE: APPEAL OF PENNSYLVANIA BLUE SHIELD Supreme Court I.D. No. 32318 Tel: 717-243-5838 Fax: 717-243-6441 : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY : PENNSYLVANIA APPEAL FRM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT : CIVIL ACTION - LAW APPEALS : NO. 2006-1577 CIVIL MUNICIPALITY: EAST PENNSBORO TWP ASSESSMENT FOR THE TAX YEAR : 2006 STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this l?!.t day of June, 2006, it is hereby Agreed and Stipulated between Petitioner, Pennsylvania Blue Shield, by its attorney, Gregory Adam Biernacki, Esquire, and Respondent, Cumberland County Board of Assessment Appeals, by its attorney, Stephen D, Tiley, Esquire, Assistance Cumberland County Solicitor for Tax Matters, as follows: 1. On or about March 20, 2006, Petitioner filed a Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals. On April 17 , 2006, an Order was entered by the Court fixing a Hearing date of October 2, 2006, The parties have now settled this case. 2. This 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 1, 2006. 3. The property which is the subject of this appeal is Cumberland County Parcel No, 09-18-1306-00lB, and is known as the Pennsylvania Blue Shield corporate headquarters property known as 1800 Center Street and Creek Farms Tract 3B, situate in East Pennsboro Township, Cumberland County, Pennsylvania. Stipulation and Joint Motionfor Agreed Order - Pennsylvania Blue Shield Page 1 of2 ~ 4. The Petitioner appealed an assessment of $56,987,300. After the Board hearing, the Cumberland County Board of Assessment Appeals denied the appeal and ordered "no change" in the assessment. The within appeal to Court followed. 5, Petitioner agrees to withdraw its appeal, and Petition, and have the case dismissed, with prejudice, thereby accepting the value of $56,987,300 for the property. 6. Each party to this appeal shall bear its own costs. 7. The Court is requested to enter the proposed Order attached hereto. 8. 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 and that he has specifically been authorized to enter into this settlement Stipulation by his client. Respectfully Submitted, PETITIONER, PEN VANIA BLUE SHIELD By, Go. Biernacki, Esquire Attorney for Petitioner 2600 Boyce Plaza Road, Suite 100 Pittsburgh, PA 15241 (412) 257-7878 Supreme Court ID# 89103 DATED:c1~e.- 6/ .,.2&1eJ6' RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS BY:~ ~~ 7~ Stephen D. Tiley, Esquire Assistant Cumberland County Solicitor Attorney for Respondent 5 South Hanover Street Carlisle, P A 17013 (717) 243-5838 Supreme Court ID# 32318 Stipulation and Joint Motionfor Agreed Order - Pennry/vania Blue Shield Page 2 0[2