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HomeMy WebLinkAbout02-1441O00025-O014413.25.021RW SIKLT/155334 A CAMP HILL SCHOOL DISTRICT Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. a-,. CIVIL ACTION - LAW Tax Parcel No. 01-21-0273410 NOTICE OF APPEAL 1. The Appellant, Camp Hill School District is a fourth class school district of the Commonwealth of Pennsylvania with a principal address of 2627 Chestnut Street, Camp Hill, Cumberland County, Pennsylvania. 2. On or about August 31, 2001, Connecticut General Life Insurance Company appealed to the Cumberland County Board of Assessment Appeals requesting that the assessment of the Camp Hill Shopping Mall, Tax Parcel No. 01-21-0273-410 be reduced from it assessed value of $38,000,000.00. 3. By Order dated February 23, 2002, the Board of Assessment of Appeals reduced the assessment of Tax Parcel No. 01-21-0273410 to $26,000,000.00. A copy of the Board's Order is attached hereto as Exhibit A. 4. The real estate tax assessment of $26,000,000.00 for Tax Parcel No. 01-21-0273-410 is improper, unreasonable and unjust in that it is less than the fair market value of the property. WltEREFORE, Camp Hill School District respectfully requests this Honorable Court to reverse the decision of the Board of Assessment Appeals and determine an assessment that reflects the fair market value of the aforesaid parcel. JOHNSON, DUFFLE, STEWART & WEIDNER Date: ~a~cc' '~.ff' 2007- By: Richard W. Stewart Attorney I.D. No. 18039 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Telephone (717) 7614540 Attomey for Appellant Cumberland County Board of Assessment Appeals (~----~ Old Courthouse (71'~1:~ One Courthouse Square (717 Carlisle, PA 17013 )240 ........ -'---::-T-~ ::-?cT:' -~" "" ~ MAHONE? :- :2 .:-_.:~ _::~.-':::~ i ChlefAssessor Board of Assessment Appeals - - - i 1 STEVEN D. TILEY Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes ~l~ DECISION oRDER MAILING DATE: February 27, 2002 PARCEL NUMBER: 01-21-0273-410. CONNECTICUT GENERAL LIFE JAMES A DIAMOND, ESQUIRE PO BOX 98 CAMP HILL PA 17001-0098 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OF APPEAL HEARING: 02/13/2002 DATE DECISION RENDERED: 02/2312002 EFFECTIVE FOR TAX YEAR: 2002 DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes IX] Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 26,000,000 NOT 26,000,000 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 29, 2002. CAMP HILL SCHOOL DISTRICT, Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee and CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Connecticut Corporation, Intervenor IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 02-1441 Civil Term CIVIL ACTION - LAW Tax Parcel No. 01-21-0273-410 NOTICE OF INTERVENTION Notice is hereby given by Connecticut General Life Insurance Company, a Connecticut Corporation, a party below in the proceeding before the Cumberland County Board of Assess- ment Appeals, through its attorney, James A. Diamond, of the law firm of Johnston & Diamond, P.C., that Connecticut General Life Insurance Company intervenes in this matter, as of right, and in support thereof avers as follows: 1. Connecticut General Life Insurance Company, Intervenor, is a Connecticut corpo- ration duly authorized to do business in Pennsylvania. 2. Connecticut General Life Insurance Company is owner, and taxpayer, with re- spect to the real estate tract commonly known as the "Camp Hill Shopping Mall," located at 32na Street and Trindle Road, Camp Hill, Cumberland County, Pennsylvania, which is designated as Tax Parcel No. 01-21-0273 -410 (hereinafter the "Subject Property"). 3. Intervenor, on or about August 31, 2001, had appealed to the Cumberland County Board of Assessment Appeals requesting that the assessment of the Subject Property be reduced from its assessed value of approximately $38 Million. 4. On or about February 13, 2002, a hearing on Intervenor's Appeal was heard by the Board of Assessment Appeals, after which an Order of mailing date February 27, 2002 was issued, reducing the assessment of the Subject Property to $26 Million. A tree and correct copy of the said Order of the Board was attached to the Notice of Appeal filed by Camp Hill School District in the above-captioned action as "Exhibit A." 5. A Notice of Appeal dated March 25, 2002, was filed, on a date currently unknown to Intervenor, by the Camp Hill School District, a fourth-class school district of the Common- wealth of Pennsylvania, with a principal address at 2627 Chestnut Street, Camp Hill, Cumber- land County, Pennsylvania. The Camp Hill School District is a taxing body with respect to the Subject Property. 6. A tree and correct copy of the Notice of Appeal of the Camp Hill School District, which, as of the date of this Notice of Intervention, has not yet been served by the Camp Hill School District upon Intervenor, is attached hereto as "Exhibit 1" and incorporated herein by ref- erence. 7. Intervenor also filed its own Appeal on March 28, 2002, to the said Order of mail- ing date February 27, 2002, of the Board of Assessment Appeals that is the subject of the above- captioned Appeal of the Camp Hill School District. A true and correct copy of the Intervenor's own Notice of Appeal is attached hereto as "Exhibit 2" and incorporated herein by reference. 8. Intervenor opposes the Camp Hill School District's Appeal in the above- captioned action to the extent that the Camp Hill School District seeks to have the real estate tax assessment set by the Cumberland County Board of Assessment Appeals in its said Decision at $26 Million increased. 2 9. As is reflected in the attached Notice of Appeal directly filed by Intervenor and docketed at Civil Action No. 02-1518, it is the position of Intervenor that the Decision of the Cumberland County Board of Assessment Appeals is partially incorrect to the extent that it did not find a lower actual value, in that the Subject Property, at all relevant times, had a fair market value substantially less than $26 Million. 10. As the owner and taxpayer with respect to the Subject Property, and as the Appel- lant in the proceeding below before the Cumberland County Board of Assessment Appeals, Con- necticut General Life Insurance Company is entitled to intervene in the above-captioned Appeal by the Camp Hill School District as a matter of right. WHEREFORE, Connecticut General Life Insurance Company hereby gives notice of its intervention as of right. Dated: April 1, 2002 Respectfully submitted, JOHNSTON & DLa~MOND, P.C. Suite 100, 150 Corporate Center Drive Post Office Box 98 Camp Hill, Pennsylvania 17001-0098 (717) 975-5500 ~l~a. I.D. ~Io. 43902 Attorneys for Intervenor, Connecticut General Life Insurance Company 3 VERIFICATION I, James A. Diamond, Esquire, hereby verify that I am attorney for Connecticut General Life Insurance Company, a Connecticut corporation which is authorized to do business in Penn- sylvania; that I am authorized to make this Verification on its behalf; that corporate officers of Connecticut General Life Insurance Company with knowledge of the averments in the foregoing Notice of Intervention are not immediately available within the Commonwealth of Pennsylvania in order to permit their direct verification in time for a prompt intervention to the above- captioned appeal; and that the statements contained in the foregoing Notice of Intervention are true and correct to the best of my knowledge, information and belief, and are made subject to the penalties of 18 Pa. C.S. §4904 relating to unswom falsifications to authorities. Dated: April 1, 2002 EXHIBIT 1 ' 000025.00144/3.25.05/RWS/KL:U155334.1 II CAMP HILL SCHOOL DISTRICT Appellant CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW Tax Parcel No. 01-21-0273 -410 NOTICE OF APPEAL 1. The Appellant, Camp Hill School District is a fourth class school district of the Commonwealth of Pennsylvania with a principal address of 2627 Chestnut Street, Camp Hill, Cumberland County, Pennsylvania. 2. On or about August 31, 2001, Connecticut General Life Insurance Company appealed to the Cumberland County Board of Assessment Appeals requesting that the assessment of the Camp Hill Shopping Mall, Tax Parcel No. 01-21-0273-410 be reduced from it assessed value of $38,000,000.00. 3. By Order dated February 23, 2002, the Board of Assessment of Appeals reduced the assessment of Tax Parcel No. 01-21-0273-410 to $26,000,000.00. A copy of the Board's Order is attached hereto as Exhibit A. 4. The real estate tax assessment of $26,000,000.00 for Tax Parcel No. 01-21-0273-410 is improper, unreasonable and unjust in that it is less than the fair market value of the property. WHEREFORE, Camp Hiil School District respectfully requests this Honorable Court to reverse the decision of the Board of Assessment Appeals and determine an assessment that reflects the fair market value of the aforesaid parcel. JOHNSON, DUFFIE, STEWART & WEIDNER Date: ~.~ c~. ',~5' 2OOZ~ By: Richard W. Stewart Attorney I.D. No. 18039 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Telephone (717) 7614540 Attorney for Appellant Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square (71!~.~.,,,~ Carlisle, PA 17013 (71~) 240-63~(~ ~ ~ .... ' 7::- ' .--:-'~-:-:' Board of Assessment Appeals 4 , : BOI~NIE M. MAHONEY Lloyd W, Bucher ~ _ ~:: - ' =- ::: ,ChlefAsse~sor R. Fred Hefeifinger Sarah Hughes : STEVEN D. TILEY ~ '- ~ ~ '' AsslstantSo#cltor DECISION ORDER MAILING DATE: February 27, 2002 PARCEL NUMBER: 01-21-0273-410. CONNECTICUT GENERAL LIFE JAMES A DIAMOND, ESQUIRE PO BOX 98 CAMP HILL PA 17001-0098 Dear Property Owner:. This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeats regarding the above-referenced parcel· DATE OF APPEAL HEARING: 02/13/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: 2002 DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes [X] Revised Assessment Based on Hearfng [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value! 26,000,000 NOT 26,000,0OO 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 off.me on or before March 29, 2002. EXHIBIT 2 CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Connecticut Corporation, Appellant CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. Tax Parcel No. 01,21-0273-410 NOTICE OF APPEAL OF DECISION OF CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellant, Connecticut General Life Insurance Company, by and through its under- signed counsel, James A. Diamond, Esquire, hereby appeals, and petitions the Court to re- view, de novo, the decision of the Cumberland County Board of Assessment Appeals of mailing date February 27, 2002, setting the revised assessment value of the real estate tract designated as 01-21-0273-410, and in support thereof avers as follows: 1. Connecticut General Life Insurance Company, Appellant, is a Connecticut corporation duly authorized to conduct business in Pennsylvania. 2. Connecticut General Life Insurance Company is owner, and taxpayer, with re- spect to the real estate tract commonly known as the "Camp Hill Shopping Mall," located at 32~a Street and Trindle Road, Camp Hill, Cumberland County, Pennsylvania, which is desig- nated as Tax Parcel No. 01-21-0273-410 ~ hereinafter the "Subject Property"). 3. By Decision of mailing date February 27, 2002, a tree and correct copy of which is attached hereto as "Exhibit A," and incorporated herein by reference, the Cumber- land County Board of Assessment Appeals, following a hearing that was held on or about February 13, 2002, determined that the applicable fair market value, or actual value, of the Subject Property was $26,000,000.00. 4. Although it is the position of Connecticut General Life Insurance Company that the said Decision of the Cumberland County Board of Assessment Appeals appealed herein is partially correct to the extent that it lowered the previous assessed value of $38,610,600.00, Connecticut General Life Insurance Company is nevertheless aggrieved by, and appeals, the Decision of the Cumberland County Board of Assessment Appeals to the extent it did not find the actual fair market value to be substantially less than $26,000,000.00. 5. To the extent that the said Decision of the CUmberland County Board of Assessment Appeals did not t-md the fair market value to be substantially less than $26,000,000.00, it is incorrect and erroneous in that the Subject Property at all relevant times had a fair market value substantially less than $26,000,000.00. 6. This Court has jurisdiction over this de novo appeal, including by virtue of 42 Pa. C.S.A. §933; 72 P.S. §5020-518.1; and Article 5, Section 9 of the Pennsylvania Constitu- tion. WHEREFORE, Appellant respectfully requests that this Court set this matter for a hearing de novo, and that the determination of the Cumberland County Board of Assessment 2 Appeals, to the extent that it did not £md the applicable fair market value of the Subject Property to be less than $26,000,000.00, be set aside. Respectfully submitted, JOI-IlqSTON & DIAMO~,~D, P.C. Suite I00, 150 Corporate Center Drive Post Office Box 98 Camp Hill, Pennsylvania 17001-0098 (717) 975-5500 Dated: March 28, 2002 Attorneys for Appellant, Connecticut General Life Insurance Company 3 EXHIBIT A Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square (717) 240-6350 Carlisle, PA 17013 (717) 240-6354 (fax) Board of Assessment Appeels Uoyd W. Bucher R. Fre~l-lefetfl~ger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. *'TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 27, 2002 PARCEL NUMBER: 01-21-0273-410. CONNECTICUT GENERAL LIFE JAMES A DIAMOND, ESQUIRE PO BOX 98 CAMP HILL PA 17001-0098 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 APPEN. HEARING: 02/13/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: 2002 DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes IX] Revised Assessment Based on Hearing [] Oth TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 38,610,600 NOT 26,000,000 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 29, 2002. Christine D. Rathbun, President Camp Hill Borough Council 2145 Walnut Street, Prosser Hall Camp Hill, PA 17011 Donn L. Snyder, Esquire Saul Ewing LLP 2 North Second Street, 7th Floor Harrisburg, PA 17101 (Solicitor, Camp Hill Borough) Theodore W. Mowery, President Board of School Directors Camp Hill School District 2627 Chestnut Street Camp Hill, PA 17011-4697 Richard W. Stewart, Esquire Johnson, Duffle, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 (Counsel for Camp Hill School District) s A. DIAMOND, ESQUIRE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS.: On this, the First day of April, 2002, before me, a Notary Public, the undersigned officer, per- sonally appeared James A. Diamond, known to me to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein con- tained. In witness whereof, I hereunto set my hand and seal. Lllf ~Ja~llllllllll EXpI~ NOV, 14, 2002 CAMP HILL SCHOOL DISTRICT, Appellant V. CLrMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee and CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Connecticut Corporation, Intervenor IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 02-1441 Civil Term CIVIL ACTION - LAW Tax Parcel No. 01-21-0273-410 ORDER AND NOW, this .~ .e day of Pr[o,e~ ,2002, pursuant to the Notice of Inter- vention filed on behalf of Connecticut General Life Insurance Company, taxpayer and owner with respect to the real estate tract commonly known as the "Camp Hill Shopping Mall" located at 32na Street and Trindle Road, Camp Hill, Cumberland County, Pennsylvania, which is desig- nated as'Tax Parcel No. 01-21-0273-410, that is the subject of the above-captioned appeal from a determination of the Cumberland County Board of Assessment Appeals, it is hereby ORDERED as follows: 1. Connecticut General Life Insurance Company is deemed to be a party to this ac- tion by virtue of its Notice of Intervention filed on April 1, 2002; and 2. The caption and docket shall hereafter reflect that Connecticut General Life In- surance Company is an Intervenor in this action. BY THE COURT: CAMP HILL SCHOOL DISTRICT, Appellant V. CUIVIBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee and CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Connecticut Corporation, Intervenor IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 02-1441 Civil Term CIVIL ACTION - LAW Tax Parcel No. 01-21-0273-410 AFFIDAVIT OF RETURN OF SERVICE BY MAIL OF NOTICE OF INTERVENTION I, James A. Diamond, Esquire, depose and say as follows: 1. On April 1, 2002, a true and correct copy of the Notice of Intervention filed by Connecticut General Life Insurance Company in the above-captioned matter was served by my office and at my direction upon each of the following parties/taxing bodies/interested parties, at the addresses indicated, by Certified Mail, return receipt requested: (Cert. Mail No. 70993220000968936461) Board of Assessment Appeals in and for Cumberland County, Pennsylvania Cumberland County Assessment Office One Courthouse Square Carlisle, PA 17013 (Cert. Mail No. 70993220000968936454) Nancy A. Besch, Chairperson Cumberland County Board of Commissioners One Courthouse Square Carlisle, PA 17013 (Cert. Mail No. 70993220000968936447) Robert C. Saidis, Esquire Saidis, Shuff, Flower & Lindsay 26 West High St. Carlisle, PA 17013 (Cert. Mail No. 70993220000968936430) Christine D. Rathbun, President Camp Hill Borough Council 2145 Walnut Street, Prosser Hall Camp Hill, PA 17011 (Cert. Mail No. 70993220000968936423) Donn L. Snyder, Esquire Saul Ewing LLP 2 North Second Street, 7th Floor Harrisburg, PA 17101 (Cert. Mail No. 70993220000968936416) Theodore W. Mowery, President Board of School Directors Camp Hill School District 2627 Chestnut Street Camp Hill, PA 17011-4697 (Cert. Mail No. 70993220000968936409) Richard W. Stewart, Esquire Johnson, Duffle, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 2. Return Receipts were signed on behalf of each of the said addressees reflecting delivery and receipt, and were returned by the Post Office to the undersigned. Tree and correct copies of the signed Return Receipts from each of the said addressees are attached hereto, collec- tively marked as "Exhibit A," and incorporated herein by reference. I make these statements pursuant to 18 Pa. C.S.A. §4904, relating to unsworn falsification to authorities, and understand that any false statements herein may subject me to criminal penal- ties under that Statute.  A. DIAMOND '~ · No. 43902 JOHNSTON & DIAMOND, P.C. Suite 100, 150 Corporate Center Drive Post Office Box 98 Camp Hill, Pennsylvania 17001-0098 (717) 975-5500 Attorneys for Intervenor, Connecticut General Life Insurance Company Dated: April 10, 2002 EXHIBIT A · Complete items 1, 2, and 3. Also complete item 4 if Fh~-'trtsted Delivery is de~dred. · Pifnt you* name and address o~ the reverse so thet we can return the card to you. · Attach this card to the back of the mailpisce, or on the fm~t if space permits. Board of Assessment Appeals in and for Cumberland Co., PA Cumberland Co. Assessment Offlc~ One Courthouse Square Carlisle, PA 17013 O. Isdelive~yaddressdiffemntfroe~teml? DYes If YES, enter dellve~ address below: [] No 2. ArticleNumber(Copyfromse~dcelabeO 7099 3220 0009 6893 6461 PS Form 3811, Ju~y 1999 Oomeetic Return Receipt · Complete items 1, 2, and 3. Also complete item 4 if Restricted Detive~7 is desired. · Print your name and address on the reverse so thet we can tatum the card to you. · Attach this card to the back of the mailpiece, or on the fl'ont if space permits. 1. Artic~.~dr'~='~d to: Nancy A. Besch, Chairperson Cumberland Co. Board of Commissioners One Courthouse Square Carlisle, PA 17013 A. Received by (P/ease Pt/hr 3. Se~ice Type I~ Certified Mail [] Express Mail [] Registered [] Return Receipt for Memheedlse [] insured MaLl [] C.O.O, 4. Restricted Delivery? (Extra Fee) [] Yes 2. Article Number (Copy from senSce/abe/) 7Q99 3220 0009 6893 6454 PS Form 3811, Ju~ 1999 Domestic Return Receipt · Complete items 1, 2, and 3. Also complete item 4 it Restricted Delivery is desired. · Print y~ur name and address on the reverse so that we can return the card to you. · Attach this card to the back of the mailpiece, or on the front it space permits. Robert C. Saidis, Esquire Saidis, Shuff, Flower & Lzndsmy 26 West High Street Carlisle, FA 17013 2. A~tJcle Number (C~py fr~w PS Forrn'381 1, July 1999 B. Date of D~Nery C. Signature D. ~sdeawyaddmssd~fmm~eml? []Yes If YES, enter delivery address ~ [] No 3. Sewice Type ~ Certffled Mail [] Registered [] insured Mail 4. Restricted Delivery? (Extra Fee) [] Yes 7099 3220 0009 6893 6447 DOnlestic Return Receipt 102595-00-M-~52 · Compile items 1, 2, and 3. Also complete item 4 it Restricted Delivery is desired. · Pdnt your name and addmes on the reverse so that we can return the card to you. · Attach this card to the back of the mailpfece, or on the front if space permits. Christine D. Rathbum, President Camp Hill Borough Council 2145 Walnut St., Prosser Hall Camp Hill, PA 17011 i pS Fon~n 3811, July 1999 [] ~eent [] Addressee D. Ispefiveryaddmss~fn3miteml? []y~s if YES, enter delivery address ~ [] No 7099 3220 0009 6893 6430 Domestic Return Receipt 102595-00-M~952 · Complete items 1, 2, and 3. Also complete item 4 if RestCcted Delivery ~s desired. · Print your name and address on the reverse so that we can return the ca~l to you. · Attach this card to the back of the mailplece, or on the fro~t if space permits. Donn L. Snyder, Esquire Saul Ewing, LLP 2 North Second St. 7th Floor Harrisburg, PA 17101 A. Received by (Please P#nt Ciean~) D. Isd~ive~yaddmssdiffemntf~41~tteml? i--lYes ~ C~ ~l ~ ~ M~I 2. Article Number (Copy ~em sstWce lebe0 7099 3220 0009 6893 6423 PS Form 3811, Ju~ 1999 Domestic Return Receipt · Complete items 1, 2, and 3. Alan complete item 4 if Restricted Delivery is desired. · Pdnt your name and address on the reverse so that we can return the card to you. · Attach this card to the back of the mailplece, or on the front if space permits. , Theodore W? Mowery, President Board of School Directors Camp Hill School District 2627 Chestnut Street Camp Hill, PA' 17011-4697 A. Received by (/Wease Pr/nt ~ IDle of Deiive~ 3. Service Type [] Certified Mail E3 Registered [~ Insured Mail I-1 C.O.D, 7099 3220 0009 6893 6416 ' PS Form 3811, Ju~/1999 Dome~ic Return Recei~ 1~5~5~u~2 · Complete Rems 1, 2, and 3. Also complete item 4 if Restricted Delivery is desired. · Print your name and address on the reverse so that we can return the card to you. · Attach this card to the back of the mellpiece, or on the front if space permits. Richard W. Stewart, Esq. Johnson, Duffle, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 A. Receh/edby(P/easePr/ntC/ear/y) B. OateofDelive~y C. Signature ~... ~ ~ . []Agent X D. LS de~lv~-addressl~l~ fromit~'l~ ~ Yes If YES, enter delive~-s~ below:-- ~'"~ 2. ~t~cle Number (Copy from sen//ce ~abe0 7099 3220 0009 6893 6409 PS Form 3811, July 1999 Domestic Return Receipt CAMP I-HLL SCHOOL DISTRICT Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Connecticut Corporation, Intervenor IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA No. 2002-1441 CIVIL TERM CIVIL ACTION - LAW TAX PARCEL NO. 01-21-0273-410 ORDER AND NOW, this ! 3 '~ .day of.~uigast, 2002, 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 (tax parcel no. 01-21-0273-410) as of the date applicable to this proceeding is $26,000,000.00. As a result of the year 2000 Countywide reassessment, effective January 1,2001, the common level ratio us not applicable to this appeal and the assessment shall be fixed at the new predetermined ratio of 100%. The year 2002 value shall be fixed at $26,000,000.00 and therefore the total assessment of the property for tax years beginning on and after January 1,2002, and thereafter until changed as provided by law, shall be $26,000,000.00. The Cumberland County Assessment Office shall allocate the 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 appropriate taxing bodies of the change in assessment. BY THE COURT CAMP HILL SCHOOL DISTRICT Appellant CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee and CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Connecticut Corporation, Intervenor : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : No. 2002-1441 CIVIL TERM : CIVIL ACTION - LAW : TAX PARCEL NO. 01-21-0273-410 STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this dayof ,2002, is hereby agreed and stipulated between Appellant, Camp Hill School District by its attorneys, Johnson, Duffle, Stewart & Weidner and Appellee, Cumberland County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor; and Intervenor, Connecticut General Life Insurance Company, by its attorneys Johnston & Diamond, P.C., as follows: 1. Appellant, Camp Hill School District, fried a Notice of Appeal on or about March 25, 2002. No Order setting a hearing date, or otherwise, has been entered in this case. Intervenor, Connecticut General Life Insurance Company, filed a Notice of Intervention to which an Order was entered on April 3,2002, adding Connecticut General Life Insurance Company as a party. A companion case was thereafter filed by Connecticut General Life Insurance Company as Appellant to No. 2002-1518. The parties have now reached a settlement in this case, and its companion case. 2. This assessment appeal relates to the market value applicable to the year 2002. The assessment appeal was originally brought by the owner of the property by appeal to the Board of Assessment Appeals filed on or about August 31,2001. 3. The property which is the subject of this appeal is known as "The Camp Hill Mall" and consists of an enclosed mall plus certain out parcels and additional improvements. The tax parcel number of the property which is the subject of this appeal is 01-21-0273-410. The property is situate in the Borough of Camp Hill, Cumberland County, Pennsylvania. 4. The parties stipulate that the total market value of the subject property as of the date of the original petition to the Cumberland County Board of Assessment Appeals and as of January 1,2002, is $26,000,000.00. 5. The common level ratio as certified by the State Tax Equalization Board on or before July 1,2001, of 6.3%, is inapplicable due to the Countywide reassessment. 6. The predetemdned ratio effective as of January 1,2001 is 100% of year 2000 value. The parties stipulate that year 2002 value is $26,000,000.00 for the subject promises. Therefore the assessment as of January 1,2002 shall be fixed at the stipulated market value of $26,000,000.00. 7. The Cumberland County Assessor's Office shall allocate the total assessment between land and improvements as provided by law and the procedures of the Cumberland County Assessment Office. 8. The $26,000,000.00 assessment shall be effective for tax years beginning on and after January 1,2002 and shall remain unchanged unless and until changes as otherwise provided by law, and shall be implemented beginning with the 2002 county and municipal taxes an beginning with the 2002-03 school real estate taxes. 9. The Cumberland Count Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make any appropriate refunds. 10. Each party to this appeal shall bear its own costs. 11. 12. The Court is requested to enter the proposed Order attached hereto. 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 specifically been authorized to enter into this Settlement Stipulation by his client of clients. Respectfully Submitted, APPELLANT, CAMP HILL SCHOOL DISTRICT RiChard W. Stewart, Esquire JOHNSON, DUFFIE, STEWART & WEIDNER Attorneys for Intervenor 301 Market Street P.O. Box 109 Lemoyne, PA 17043 (717) 761-4540 APPELLEE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS St~l~fien D.'Tiley, Esquire Assistant Cumberland County Solicitor Attorney for Appellee 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court ID 32318 INTERVENOR, CONNECTICUT GENERAL LIFE INSURANCE COMPANY A. Diamond, Esquire STON & DIAMOND, P.C. Attorneys for Appellant Suite 100,150 Corporate Center Drive Post Office Box 98 Camp Hill, Pennsylvania 17011-0098 (717) 975-5500 PA I.D. #43902