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.1
IN RE: Appeal of 700 North
Hanover Street, Carlisle, PA
Petitioner
V.
Cumberland County Board of,
Assessment Appeals
Respondent
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. CV- -06 CIVIL
01, - S.) o e
CIVIL ACTION-LAW
PETITION FOR REVIEW OF
REAL ESTATE ASSESSMENT
1. The Petitioners are Tae Suk Yang and Haeng Keum Yang, equitable owners
of the real estate and improvements located at 700 North Hanover Street, Carlisle, PA
17013.
2. Respondents are the Cumberland County Board of Assessment Appeals,
Court House, Carlisle, PA 17013. Interested other parties are the Commissioners of
Cumberland County, the Borough of Carlisle, the Carlisle School District, and Tok Mun Kim
and Sun Ok Kim.
3. The Petitioners are the equitable owners of 700 North Hanover Street,
Carlisle, PA and the legal owners are Tok Mun Kim and Sun Ok Kim. Petitioners have the
responsibility of paying the real estate taxes on the property.
4. The Petitioners filed a request for a hearing on the assessment of the
property and the Cumberland County Board of Assessment Appeals heard the appeal on
September 9, 2006 and made a decision on that date that the property was to be assessed
at $180,000.00.
5. The decision of the Cumberland County Board of Assessment Appeals was
in error, an abuse of discretion, excessive, unjust and contrary to the law for the following
reasons:
A. The Petitioners had an appraisal done of the property that valued the
property at 170,000.00.
B. Subsequent to the appraisal, the Petitioners sought financing and the
lender required a Phase I Environmental Site Assessment of the property.
C. The appraisal of the property by S.W. Barrett Real Estate & Appraisal
Services, contained the following language; "No environmental audit report was provided,
and appraiser/s presumes that there are no hidden or unapparent conditions of the
property, subsoil or structures rendering it more or less valuable. The appraiser/s
presumes no responsibility for such conditions, or for engineering required to discover such
factors."
D. The environmental audit disclosed an underground storage tank on
the property and the fact that it had been the site of a former gasoline dispensing station
where two or more other underground storage tanks had been used. The assessment
could not determine if the gasoline dispensing station tanks had been removed or if there
had been any release of materials stored in the tanks on the site or to neighboring
properties.
E. The company performing the audit indicated that if there had been a
release from the tanks, that the potential costs and liabilities of the parties owning the
property could escalate to over $250,000 to $1,000,000.
F. The appraisal and subsequent environmental audit support a
substantial reduction in the assessment of the property.
L
G. The market value of the property, due to the environmental issues, to
be established by this appeal, existed at the time the appeal was filed before the board of
assessment appeals.
H. Until the environmental issues are resolved, the market value of the
property will continue to be impacted in subsequent tax years and the Court is requested
to determine the market value for each such year.
6. This appeal is authorized by Section by 72 P.S. Section 5350.
WHEREFORE, Your Petitioner requests that the Court review and reduce the
assessment for the property located at 700 North Hanover Street for the current and future
calender and fiscal years and make such other orders and decrees as the Court may deem
just and proper.
DATE: 1.1.06
Respectfully submitted,
O'BRIEN, BARIC & SCHERER
&a
Mich el A. Scherer, Esquire
I.D. # 61974
19 West South Street
Carlisle, Pennsylvania 17013
(717) 249-6873
a a
I verify that the statements made in the foregoing Petition for Review of Real Estate
Assessment are true and correct to the best of my knowledge, information and belief. This
verification is signed by Michael A. Scherer, Esquire, attorney for Petitioners and is based
upon statements provided by the Petitioners and other persons, as well as documents
reviewed by the undersigned as attorney for Petitioners. This verification will be substituted
and ratified by a verification signed by the Defendant(s) who are presently unavailable to
sign said verification. I understand that false statements herein are made subject to the
penalties of 18 Pa. C.S. § 4904, relating to unsworn falsification to authorities.
?G I v
Michael A. Scherer, Esquire
Dated: 7. °6
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Renee K. Simpson
Deputy Prothonotary
Curtis R. Long
Prothonotary
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office Of
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John E. Slike
solicitor
OCVIL TERM
ORDER OF TERMINATION OF COURT CASES
TH OF OCTOBER, 2009, AFTER MAI IN 14G NOTICE OF
AND NOW THIS 28 DAY
NTENT ABOVE
ION TO PROCEED AND RECEIVPNDI SIN ACCORDANCE WITH PA
CASE IS HEREBY TERMINATED WITH
R C P 230.2.
BY THE COURT,
CURTIS R. LONG
PROTHONOTARY
• Carlisle, Pennsylvania 17013 • (717) 240-6195 • Fax (717) 240-6573
One Courthouse Square