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Home My WebLink About02-1518CONNECTICUT GENERAL LWE INSURANCE COMPANY, a Connecticut Corporation, Appellant Vo 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 32na 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 true 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 find 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 dete~dnation of the Cumberland County Board of Assessment Appeals, to the extent that it did not find the applicable fair market value of the Subject Property to be less than $26,000,000.00, be set aside. Respectfully submitted, JOHNSTON & DIAMOND, P.C. Suite 100, 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 EXHIBIT A Cumberland County Board of Assessment Appeals Old Courthouse (717) 240-6350 One Courthouse Square Carlisle, PA 17013 (717) 240-6354 (fax) Board of Assessment Appeals Uoyd W. Bucher R. Fred~ Hefelfinger 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 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 Hearing [ ] Other: ~ ~. TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLE/~ 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. CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Connecticut Corporation, Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 02-1518 Tax Parcel No. 01-21-0273-410 ORDER AND NOTICE A Notice of Appeal has been filed in the Court of Common Pleas of Cumberland County by Connecticut General Life Insurance Company appealing the Decision of mailing date Febru- ary 27, 2002, of the Cumberland County Board of Assessment Appeals relating to the real estate tract commonly known as the "Camp Hill Shopping Mall," located at 32nd Street and Trindle Road, Camp Hill, Cumberland County, Pennsylvania, which is designated as Tax Parcel No. 01- 21-0273-410. A hearing de novo will be held in Courtroom __ of the Court of Common Pleas, Cumberland County, One Courthouse Square, Carlisle, Pennsylvania, on , 2002, at .m. YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TEI.EPHONE THE OF- FICE SET FORTH BELOW TO FIND WHERE YOU CAN GET LEGAL HELP: Cumberland County Bar Association 2 Liberty Avenue Carlisle, PA 17013 (717) 249-3166 or 1-800-990-9108 BY THE COURT: Dated: CONNECTICUT GENERAL LIl~'E INSURANCE COMPANY, a Connecticut Corporation, Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 02-1518 Tax Parcel No. 01-21-0273-410 AFFIDAVIT OF SERVICE I, James A. Diamond, Esquire, depose and say that I am attorney for Connecticut General Life Insurance Company, Appellant in the above-captioned matter, and hereby verify that on April 1, 2002, a true and correct copy of the foregoing proposed Order and Notice in the above- captioned matter was served upon the following by Certified Mail, return receipt requested, ad- dressed as follows: Board of Assessment Appeals in and for Cumberland County, Pennsylvania Cumberland County Assessment Office One Courthouse Square Carlisle, PA 17013 Nancy A. Besch, Chairperson Cumberland County Board of Commissioners One Courthouse Square Carlisle, PA 17013 Robert C. Saidis, Esquire Saidis, Shuff, Flower & Lindsay 26 West High St. Carlisle, PA 17013 (Solicitor, Cumberland County) 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, ESQUmE CO/VIMONWEALTH OF PENNSYLVANIA : SS.: COUNTY OF CUMBERLAND : 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- rained. In witness whereof, I hereunto set my hand and seal. oTARy~BLIC l ' .OTARiAL SEAL JOAN R. 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CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 02-1518 Tax Parcel No. 01-21-0273-410 AFFIDAVIT OF SERVICE I, James A. Diamond, Esquire, depose and say that I am attorney for Connecticut General Life Insurance Company, Appellant in the above-captioned matter, and hereby verify that on April 1, 2002, a true and correct copy of the Notice of Appeal filed on March 28, 2002 in the above-captioned matter, a copy of which is attached hereto as "Exhibit A" and incorporated herein by reference, was served upon the following by Certified Mail, return receipt requested, addressed as follows: Board of Assessment Appeals in and for Cumberland County, Pennsylvania Cumberland County Assessment Office One Courthouse Square Carlisle, PA 17013 Nancy A. Besch, Chairperson Cumberland County Board of Commissioners One Courthouse Square Carlisle, PA 17013 Robert C. Saidis, Esquire Saidis, Shuff, Flower & Lindsay 26 West High St. Carlisle, PA 17013 'Solicitor, Cumberland County) 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, ESQU 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. CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Connecticut Coxporation, Appellant Vo 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 txact commonly known as the "Camp Hill Shopping Mall," located at 32"d 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 true 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 find 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 find the applicable fair market value of the Subject Property to be less than $26,000,000.00, be set aside. Respectfully submitted, JOHNSTON & DIAMOND, 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 CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Connecticut Corporation, Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 02-1518 Tax Parcel No. 01-21-0273-410 AFFIDAVIT OF RETURN OF SERVICE BY MAIL OF NOTICE OF APPEAL I, James A. Diamond, Esquire, depose and say as follows: 1. On April 1, 2002, a true and correct copy of the Notice of Appeal filed on March 28, 2002, 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/inter- ested 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 unswom falsification to authorities, and understand that any false statements herein may subject me to criminal penal- ties under that Statute. Dated: April 10, 2002 s A. DIAMOND · No. 43902 JOHNSTON & DI~v~OND, P.C. Suite 100, 150 Corporate Center Drive Post Office Box 98 Camp Hill, Pennsylvania 17001-0098 (717) 975-5500 Attorneys for Appellant, Connecticut General Life Insurance Company EXHIBIT A · Compiste items 1, 2, and 3. Aiso complete item 4 if Restricted Delivefy is desired. · Print your name and address oo the reverse so that we can ret~m the card to you. · Attach this can:l to the back of the maJlpisce, or on the from if space permt~ Board of Assessment Appeals and for Cumberland Co., PA Cumberland Co. Assessment Offic~ One Courthouse Square Carlisle, PA 17013 If YES, enter deiiveq address bek~¢. [:]No 4. Restricted Delivery? (Extra Fee) 0 Yes 2. ~N~oPY~X,~.7099 3220 0009 6893 6461 ps Form 3811, July 1999 Domeetic Re~um Recaipt · Complete items 1, 2, and 3. Also coml~ete it~n 4 if Restrlcted Detlve~y 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 meJlpiece, o~ on the front if space permits. Nancy A. Besch, chairperson Cumberland Co. Board of Co~issioners One Courthouse Square Carlisle, PA 17013 .ri .aaJdmssee O. Isd~lve~addmssdiffemntfme~l? OYes If YES, enter de~veq~ address below:. I-I NO Service Type I~ Certified Mail r'l Express Mail I-1 Registered r't Return Recetp~ fo~ Memhandtse 0 Insured Mail 0 C.O.D. Restricted Ddive~y? (Extra Fee) 0 Yes 2. 7099 3220 0009 6893 6454 PS Fo~n 3811, JuN 1999 Domestic Return iComplete ifems 1, 2, end 3. Aiso complete I ~m 4 ~ Re~r~d De,v~ is de~L I P~3t your name and addms~ on the reverse I Attach this ~ to the back of the mailpiece, or on the front if space permits. ~llkl Robert C. Saidis~ Esquire Saidis, Shuff, Flower & Linds~ 26 West High Street Carlisle, PA 17013 O. Is de#vet/addm~ di~m~t from Ifam 17' r-t yes if YES, enter d~ve~y address batow, r-I No 2. Arif cie Number (Copy from sengce/abe/) PS F , july 1999 7099 3220 0009 6893 6447 Domestic Fletum Receipt 1025~-004a-~ or on the front if space peru]it& Christine D. Rathbun, President Camp Hill Borough Council 2145 Walnut St., Prosser Hall Camp Hill, PA 17011 ~ / /'/ / O. Isde~ve~addressdiffem~fmmiteml? []Yes If YES, enter delivmy address be~)w: [] No ~3 Ce~lfled Mail 0 Exprass Ma~ [] Registered [] Return Receipt for Me~handise 2. A~icleNuml3e~(Copyfromse~v/ce/abe0 7099 3220 0009 6893 6430 3i j ' , PSForm 8 1, uly1999 Doraest}cRetumRecslpt item 4 if Restricted Deltvmy is desired. · Print your rmmqe and address o~ the reverse so th~ we c~'~ re~ the card to yOLL a Attach this ~ard to ~e bec~ of the rnailpiece, Donn L. Snyder, Esquire S~ul Ewing, LLP 2 North Second St. 7th Floor Harrisburg, PA 17101 2. A~ck~ Numb~ fC~oy fr~m s~m,~e ~a~,$ A. Received by ~Mese Pr/nt C/eat fy) X O A~aesee Certified Meil [] ~Meil n Return Receipt for Memha~dise [] C.O.D. 4. Restricted Delivery? fF-.xe'a Fee) ~ [] Yes 7099 32200009 68936423 Domestic Return Receipt · Complete items 1, 2, a~d 3. ,Nso complete item 4 if Restricted DeNve~y is desired. · Print your name and ad~ on t~e reverse so that we can m~um the card to you. o~ on the fm,t tf space pemnit~ Theodore W. Mowery, President Board of School Directors Camp Hill School District 2627 Chestnut Street Camp Hill, PA' 17011-4697 2. ~'~e Number {Co~, from ss,~ce ~a~,) "PS Form 3811, July 1999 D. Isde~,ive~ M3miteml? OYes r~ Certmed Ma~ rn mg3mss Ma~ 0 Registered r-I Fire-urn Receipt f13~ blemham:~se n ~ M~ [] C.O.D. 7099 3220 0009 6893 6416 · C,~mptete items 1, 2, and 3. Also complete item 4 if Restricted Delivery is desired. · Print ~ name and address on the reverse so that we can return the card to you. · Attach this ~ to the back of the mailpiece, or on the fn~nt if space pe~nits. Richard W. Stewart, Esq. Johnson, Duffie, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 C. Si~nat~-e ff YES, ente~' ~ below: nNo 4. Restricted De~? (F_xt~a Fee) [] Yes 2. A,fftcle Number (Copy f~n sexy/ce/abe~ 7099 32.20 0009 6893 6409 PS Fom13~11 CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Connecticut Corporation, Appellant V. CUMBERLAND COUNTY BOtdlD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 02-1518 Tax Parcel No. 01-21-0273-410 ORDER AND NOTICE A Notice of Appeal has been filed in the Court of Common Pleas of Cumberland County by Connecticut General Life Insurance Company appealing the Decision of mailing date Febru- ary 27, 2002, of the Cumberland County Board of Assessment Appeals relating to the real estate tract commonly known as the "Camp Hill Shopping Mall," located at 32nd Street and Trindle Road, Camp Hill, Cumberland County, Pennsylvania, which is designated as Tax Parcel No. 01- 21-0273-410. A heating de novo will be held in Courtroom ~ of the Court of Common Pleas, Cumberland County, One Courthouse Square, Carlisle, Pennsylvania, on 2002, at ~; ~:~ O ~ .m. YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE OF- FICE SET FORTH BELOW TO FIND WHERE YOU CAN GET LEGAL HELP: Cumberland County Bar Association 2 Liberty Avenue Carlisle, PA 17013 (717) 249-3166 or 1-800-990-9108 Dated: BY THE COURT: J. CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Connecticut Corporation, Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : : : No. 2002-1518 : .. : : : ANSWER AND NOW, comes the Appellee, Cumberland County Board of Assessment Appeals, and County of Cumberland, by its Assistant County Solicitor, Stephen D. Tiley, Esquire, and files this Answer to Appellant's Notice of Appeal of Decision of Cumberland County Board of Assessment Appeals of which the Following is a statement: 1. Admitted. 2. Admitted. 3. Admitted. 4. Denied. By way of further Answer the averment that the actual fair market value should be substantially less that 26 million dollars is a conclusion of law to which no responsive pleading is required. 5. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 6. Admitted in part, Denied in part. The Court's jurisdiction over this appeal is founded on 72 P.S. §5453.704. WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying Appellant's appeal and finding the fair market value of the property to be 26 million dollars or such other figure as the Court may determine is just and proper. Respectfully submitted, S~ephe~ D. Tiley, Esquire Assistant Cumb. Cty. Solicitor 5 South Hanover Street Carlisle, PA 17013 (717) 2430-5838 Supreme Court 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 unswom falsification to authorities. Dated: Bonnie M. Mahoney Chief Assessor CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Connecticut Corporation, Appellant ¥. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : No. 2002-1518 CERTIFICATE OF SERVlCF I hereby certify that I served a true and correct copy of the foregoing Answer by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Donn L. Snyder, Esquire Saul Ewing, LLP 2 North Second Street, 7th Floor Harrisburg, PA 17101 (Solicitor Camp Hill Borough) 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) James A. Diamond, Esquire Johnston & Diamond, P.C. Suite 100, 150 Corporate Center Drive P.O. Box 98 Camp Hill, PA 17011-0098 (Counsel for Appellant) Dated: Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 CONNECTICUT GENERAL L~FE INSURANCE COMPANY, a Connecticut Corporation, Appellant CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 02-1518 Tax Parcel No. 01-21-0273-410 UNCONTESTED MOTION OF APPELLANT, CONNECTICUT GENERAL LIFE INSURANCE COMPANY, FOR A RESCHEDULING OF THE DE NOVO HEARING CURRENTLY SET FOR AUGUST 23, 2002 Movant, Connecticut General Life Insurance Company ("CIGNA"), through its attorneys, James A. Diamond, Esquire and the law firm of Johnston & Diamond, P.C., hereby respectfully moves this Court for a rescheduling of the de novo hearing currently set for August 23, 2002, and in support thereof avers as follows: 1. Connecticut General Life Insurance Company, Appellant in the above-referenced case, is owner and taxpayer with respect to the real estate tract commonly known as the "Camp Hill Shopping Mall," located at 32nd Street and Trindle Road, Camp Hill, Cumberland County, Pennsylvania, which is designated as Tax Parcel No. 01-21-0273-410. 2. On March 28, 2002, CIGNA filed an Appeal to the February 27, 2002 Decision of the Cumberland County Board of Assessment Appeals regarding the assessed value of the said Camp Hill Shopping Mall property. 3. Appellee in the above-referenced case is the Cumberland County Board of As- sessment Appeals. 4. The Camp Hill School District, a taxing district with respect to the said Camp Hill Shopping Mail property, filed a Notice of Intervention in the above-captioned case on or about April 8, 2002. 5. By Order dated April 11, 2002, the Honorable Kevin Hess scheduled a hearing de novo for August 23, 2002, at 9:30 a.m. There has been no previous continuance or rescheduling of the de novo hearing in this case. 7. CIGNA, at the request of its expert witness, moves this Court for a rescheduling of the de novo hearing for a date other than the week of August 19, 2002. CIGNA's expert wit- ness, Mr. Maxtin Skolnik, had a prior commitment to lead a group of Boy Scouts on a seven-day backpacking trip on the Appalachian Trail beginning August 19, 2002. 8. All other parties, through their respective counsel of record, were notified in ad- vance by CIGNA, through its undersigned counsel, of this Motion for a continuance. 9. None of the parties object to this Motion. 10. By facsimile communication of April 24, 2002, Steven D. Tiley, Esquire, counsel for Appellee, Cumberland County Board of Assessment Appeals, indicated that Appellee does not object to the within Motion for continuance of Appellant, and noted that Appellee would pre- fer any rescheduled date to be after August 31, 2002. 11. Richard W. Stewart, Esquire, counsel for the sole Intervenor of record, Camp Hill School District, in a telephone conversation with Appellant's undersigned counsel on April 24, 2 2002, similarly indicated that Intervenor Camp Hill School District has no objection to Appel- lant's within Motion for a rescheduling of the hearing de novo. WHEREFORE, Appellant respectfully requests that the hearing de novo currently sched- uled for August 23, 2002, be rescheduled to a new date, preferably after August 31, 2002. Dated: April 25, 2002 Respectfully submitted, JOHNSTON 8/: DIAMOND, P.C. Suite 100, 150 Corporate Center Drive Post Office Box 98 Camp Hill, Pennsylvania 17001-0098 (717) 975-5500 By A. DIAMOND · No. 43902 Attorneys for Appellant, Connecticut General Life Insurance Company CERTIFICATE OF SERVICF~ I, James A. Diamond, Esquire, hereby certify that I have this date served the foregoing Motion upon the following by depositing a copy of the same in the United States Mail, first class postage prepaid, addressed as follows: Richard W. Stewart, Esquire Johnson, Duffle, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Steven D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Dated: April 25, 2002 /.~s A. DIAMOND ~PR ~ 9 ?007 ~ CONNECTICUT GENm~-AL LUre INSURANCE COMPAIq~, a Connecticut Corporation, Appellant Vo CUMBERLAND COIJlqI~ BOARD OF ASSESSMENT APPEALS, Appellee IN THE coURT OF COMMON pLEAS cUMBF_.I1LAND couNTY, PENNSYLVANIA No. 02-1518 Tax Parcel No. 01-21-0273-410 ORDER AND NOW, this ,,~'~,d. day of ~ CZar- , 2002, upon consideration of the Uncon- tested Motion of Connecticut General Life Insurance Company seeking a rescheduling of the hearing de novo in the above-captioned matter, which originally had been set by Order dated April 11, 2002, for August 23, 2002, because of a scheduling conflict involving its expert wit- ness, it is hereby ORDERED as follows: 1. The prior Order of April 11, 2002 in this matter scheduling the de novo hearing for August 23, 2002 is VACATED; and ~ 2. The de novo hearing is hereby scheduled to be held on ,2002, at ~ ~ ~ 0 O'clock, O~ .m., in Courtroom No. _ ¢ of the Cumberland County Courthouse, One Courthouse Square, Carlisle, Pennsylvania. BY TIlE COURT: CONNECTICUT GENERAL LUre INSURANCE COMPANY, a Connecticut Corporation, Appellant CUMBERLAND COUNTY BO~-D OF ASSESSMENT APPEALS, Appellee IN THE coURT OF coMMON pLEAS cUMBERLAND COUNTY, PENNSYLVANIA No. 02-1518 Tax Parcel No. 01-21-0273-410 UNCONTESTED MOTION OF APPELLANT, CONNECTICUT GENERAL LIFE INSURANCE COMPANY, FOR A RESCHEDULING OF THE DE NOVO HEARING CURRENTLY SET FOR AUGUST 23, 2002 Movant, Connecticut General Life Insurance Company ( CIGNA ), through its attorneys, James A. Diamond, Esquire and the law firm of Johnston & Diamond, P.C., hereby respectfully moves this Court for a rescheduling of the de novo hearing currently set for August 23, 2002, and in support thereof avers as follows: 1. Connecticut General Life Insurance CompanY, Appellant in the above-referenced case, is owner and taxpayer 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 designated as Tax Parcel No. 01-21-0273-410. 2. On March 28, 2002, CIGNA filed an Appeal to the February 27, 2002 Decision of the Cumberland County Board of Assessment Appeals regarding the assessed value of the said Camp Hill Shopping Mall property. 3. Appellee in the above-referenced case is the Cumberland County Board of As- sessment Appeals. 4. The Camp Hill School District, a taxing district with respect to the said Camp Hill Shopping Mall property, filed a Notice of Intervention in the above-captioned case on or about April 8, 2002. 5. By Order dated April 11, 2002, the Honorable Kevin Hess scheduled a hearing de novo for August 23, 2002, at 9:30 a.m. 6. There has been no previous continuance or rescheduling of the de novo hearing in this case. 7. CIGNA, at the request of its expert witness, moves this Court for a rescheduling of the de novo hearing for a date other than the week of August 19, 2002. CIGNA's expert wit- ness, Mr. Martin Skolnik, had a prior commitment to lead a group of Boy Scouts on a seven-day backpacking trip on the Appalachian Trail beginning August 19, 2002. 8. All other parties, through their respective counsel of record, were notified in ad- vance by CIGNA, through its undersigned counsel, of this Motion for a continuance. 9. None of the parties object to this Motion. 10. By facsimile communication of April 24, 2002, Steven D. Tiley, Esquire, counsel for Appellee, Cumberland County Board of Assessment Appeals, indicated that Appellee does not object to the within Motion for continuance of Appellant, and noted that Appellee would pre- fer any rescheduled date to be after August 31, 2002. 11. Richard W. Stewart, Esquire, counsel for the sole Intervenor of record, Camp Hill School District, in a telephone conversation with Appellant's undersigned counsel on April 24, 2002, similarly indicated that Intervenor Camp Hill School District has no objection to Appel- lant's within Motion for a rescheduling of the hearing de novo. WHEREFORE, Appellant respectfully requests that the hearing de novo currently sched- uled for August 23, 2002, be rescheduled to a new date, preferably after August 31, 2002. Dated: April 25, 2002 Respectfully submitted, JOHNSTON & Dn~VtOND, P.C. Suite 100, 150 Corporate Center Drive Post Office Box 98 Camp Hill, Pennsylvania 17001-0098 (717) 975-5500 1K~. I.D. ~4o. 43902 Attorneys for Appellant, Connecticut General Life Insurance Company CERTIFICATE OF SERVICE I, James A. Diamond, Esquire, hereby certify that I have this date served the foregoing Motion upon the following by depositing a copy of the same in the United States Mail, first class postage prepaid, addressed as follows: Richard W. Stewart, Esquire Johnson, Duffle, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Steven D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Dated: April 25, 2002 s A. D~v~OND CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Connecticut Corporation, Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee CAMP HILL SCHOOL DISTRICT Intervenor AND NOW, this : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : : No. 2002-1518 CIVIL TERM CIVIL ACTION - LAW TAX PARCEL NO. 01-21-0273-410 .. day of A6gn~, 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 I, 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 KeyS. Hess, J. CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Connecticut Corporation, Appellant V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee CAMP HILL SCHOOL DISTRICT Intervenor IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA No. 2002-1518 CIVIL TERM CIVIL ACTION - LAW TAX PARCEL NO. 01-21-0273.410 STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this day of .-~~ ,2002, is hereby agreed and stipulated between Appellant, Connecticut General Life Insurance Company, by its attorneys, Johnston & Diamond, P.C.; and Appellee, Cumberland County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor; and Intervenor, Camp Hill School District, by its attorney's Johnson, Duffle. Stewart & Weidner, as follows: 1. Appellant, Connecticut General Life Insurance Company, filed a Notice of Appeal of Decision of Cumberland County Board of Assessment Appeals of Cumberland County on or about March 28, 2002 to which a Order was entered scheduling a hearing for August 23, 2002, which Order was vacated by Order dated May 3, 2002, rescheduling the hearing for September 27, 2002. Intervenor filed a Notice of Intervention on or about April 9, 2002. A companion case had previously been filed by Camp Hill School District as Appellant to No. 2002-1441 and to which Connecticut General Life Insurance Company had intervened. 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 predetermined 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 premises. 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. I0. Each party to this appeal shall bear its own costs. ~. 11. The Court is requested to enter the proposed Order attached hereto. 12. 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, 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 APPELLEE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS S~hergt). Tiley, Esquire Assistant Cumberland County Solicitor Attorney for Appellee 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court ID 32318 INTERVENOR, CAMP HILL SCHOOL DISTRICT Richard W. Stewart, Esquire JOHNSON, DUFFLE, STEWART & WEIDNER Attorneys for Intervenor 301 Market Street P.O. Box 109 Lemoyne, PA 17043 (717) 761-4540