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IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
IN RE: SENIOR COTTAGES OF
SHIPPENSBURG, LTD.
(A Humphrey Company)
Appellant
From the Decision of the Board of
Assessment Appeals of Cumberland
County
Tax Parcel No. 32-35-2386-001
Municipality: Shippensburg
Assessment for the Year: 2007
No: (>.. - Zvimo
Assigned to:
REAL ESTATE TAX
ASSESSMENT APPEAL
PETITION FOR APPEAL FROM THE DECISION
OF THE BOARD OF ASSESSMENT APPEALS
OF CUMBERLAND COUNTY
J.
The Appellant, Senior Cottages of Shippensburg (the "Appellant"), by and through its
counsel, Glen-David Schwarzschild of Cureton Caplan, P.C., hereby files this Petition for
Appeal from the Decision of the Board of Assessment Appeals of Cumberland County (the
"Appeal"), and avers the following:
1. The Appellant is authorized to do business in the Commonwealth of
Pennsylvania, with a mailing address of 300 Dwelling Court, Shippensburg, PA
17257 and is the owner of the premises which are the subject of this Appeal.
2. The Appellee under this Appeal is the Board of Assessment Appeals of
Cumberland County (the `Board"). Cumberland County (the "County") is a
Fourth Class County. The Board is appointed pursuant to the General County
Assessment Law, 72 P.S. § 5020101, et seq. (The "General County Assessment
Law") and 72 P.S. § 5342, et seq., as amended.
3. The Appellant is the owner of the real property, known as the Senior Cottage of
Shippensburg, located at Baltimore Road, Shippensburg, PA, Cumberland County
(the "Premises"), and identified by the Board as Parcel Number 32-35-2386-001
and is fully authorized and empowered to bring this appeal.
4. The Premises consists of approximately 120 2-bedroom unit apartments operated
pursuant to IRS Section 42, Low-Income Housding Tax Credit Regulations.
5. The Premises (land and improvements) was appraised and assessed by the Board
for ad valorem real property tax, for periods commencing on and after January 1,
2007, and for Cumberland County purposes of $7,140,000 (the "Assessment")
6. On or before September 1, 2006, Appellant requested a reduction in the
Assessment to an assessment of not more than $2,695,391.
7. Thereafter, on October 10, 2006, the Board held a hearing on the Application.
8. On the mailing date of October 25, 2006, the Board issued its decision on the
Application, denying the request of the Appellant to reduce the Assessment
pursuant to the Application (the "Final Notice"). A true and correct copy of the
Final Notice is attached hereto, marked Exhibit "A" and made a part hereof.
9. The Assessment as made, and as affirmed by the Board pursuant to the Final
Notice is improper, unjust and not in conformity with applicable law because:
a. The Assessment represents a value of the Premises which is greater than
its fair market value, taking into account the price which a purchaser
willing but not obligated to buy would pay an owner, willing but not
r ? A
obliged to sell, taking into consideration all uses for which the Premises is
adapted and might reasonably be applied;
b. The Assessment is not comparable with assessments or other similar real
estate in the vicinity of the Premises;
C. The Assessment represents a value in use of the Premises and not its fair
market value in exchange and cannot be considered in the methodology of
valuation of the Premises for ad valorem tax purposes;
d. The Assessment violates Article Eight, Section One, of the Pennsylvania
Constitution by failing to assess the Premises on a uniform basis with
properties comparable to the Premises;
e. The Assessment violates the requirement that taxes must be assessed and
applied at a uniform rate and paid on a uniform basis on the same class of
subjects with substantial equality of the tax burden to all members of the
same class;
£ The Assessment violates the Equal Protection Clause of the Fourteenth
Amendment to the United States Constitution because of the disparity of
the Assessment of the Premises with comparable properties;
g. The Assessment and its valuation of the Premises is contrary to the
applicable law by failing to equalize the fair market value of the Premises
with other similar properties within the taxing district of which the
premises is a part;
4 .
h. The Assessment and its valuation of the Premises is arbitrary and
unreasonable when compared with comparable and neighboring properties
which have been systematically undervalued; and,
i. The Premises is worth, and has a fair market value commencing January 1,
2007 of not more than $2,695,391, and therefore, for 2007 ad valorem tax
purposes, with the application of the relevant common level ratio, should
be assessed at no more than $2,695,391. The appropriate common level
ratio should apply for the relevant years under appeal.
10. The Appellant is aggrieved by the action of the Board and the Assessment of the
Premises.
WHEREFORE, the Appellant, by and through its counsel, respectfully requests this
Honorable Court, in accordance with The General County Assessment Law and 72 P.S. § 5342,
to hear this appeal and to render an appropriate, just, and equitable Order and Decree with
respect to this Appeal.
CURETON CAP ,AN, P.C.
By:
DATED:
GL -DAYIJb S?WARZS,CI
( ID 455'76)
Cureton Caplan, P.C.
3000 Midlantic Drive, Suite 200
Mt. Laurel, New Jersey 08054
(856) 824-1001
Attorney for Appellant
VERIFICATION
GLEN-DAVID SCHWARZSCHILD, hereby verifies, affirms and swears, that he is a
duly authorized attorney for Senior Cottages of Shippensburg, Ltd., (A Humphrey
Company), (the "Appellant"), Appellant in the instant action, and that as such counsel, he is
authorized to make, and possesses sufficient information and belief to make the within
Verification on behalf of the Appellant; and further, that the facts set forth in the foregoing
Petition for Appeal form the Decision of the Cumberland County Board of Assessment Appeals
are true and correct to the best of his information and belief.
This Verification is made pursuant to Pennsylvania Rule of Civil Procedure No. 1024(c),
inasmuch as the otherwise-authorized signatory officers, agents, servants, and/or employees of
the Appellant, on whose behalf other Real Estate Assessment Appeal is filed, are outside the
jurisdiction of the court and the Verification of none of them can be obtained within the time
allowed for filing the Appeal. The information regarding the facts are set forth in the foregoing
Real Estate Tax Assessment Appeal have been derived from a thorough review of public records,
pleadings, correspondence and other documents in the custody and possession of the undersigned
counsel for the Appellant, as well as from prior conversations with agents, servants, and/or
employees of the Appellant concerning the subject matter of the Real Estate Tax Assessment
Appeal.
This Verification is further made subject to the penalties set forth in 18 Pa.C.S.A. § 4903
and 18 Pa.C.S.A. § 4904, relating to false swearing and unsworn falsificatiop5 t.Q authorities.
j Glen--vi
Dated: /leadi ? D?
QAGDSMMCO-SHIP gsTetition-Cumberland County 20061030.doc
+.
EXHIBIT 6 A'
o
Cumberland County Board of Assessment Appeals
d Courthouse
One Courthouse Square
(717) 240-6350
Carlisle, PA 17013 (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: October 25, 2006
PARCEL NUMBER: 32-35-2386-001.
SENIOR COTTAGES OF
GLEN-DAVID SCHWARZSCHILD, ESQ
C/O CURETON CAPLAN PC
3000 MIDLANTIC DRIVE SUITE 200
MOUNT LAUREL NJ 08054
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: 10/10/2006
DATE DECISION RENDERED: 10/25/2006
EFFECTIVE FOR TAX YEAR:
DECISION RENDERED: [ ] Withdrawn By Applicant
[ ] Abandoned For Failure To Appear
[X] Denied - No Change
[ j 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: 7,140,000 NOT
New Assessed Value: 7,140,000 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 November 27,2006.
CURETON CAPLAN, P.C.
By: Glen-David Schwarzschild, Esq.
Attorney Identification No. 45576
3000 Midlantic Drive, Suite 200
Mt. Laurel, New Jersey 08054
(856) 824 -1001; fax (856) 824 -1008
Attorneys for Appellant
IN RE: SENIOR COTTAGES OF
SHIPPENSBURG, LTD.
(A Humphrey Company)
Appellant
From the Decision of the Board of
Assessment Appeals of Cumberland
County
Tax Parcel No. 32-35-2386-001
Municipality: Shippensburg
Assessment for the Year: 2007
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
No:
Assigned to:
CERTIFICATION OF SERVICE
J.
I, Glen-David Schwarzschild, Esquire, certify that I served or caused to be served a true and
correct copy of the within Praecipe for Entry of Appearance, Petition for Appeal From the Decision of the
Board of Assessment Appeals of Cumberland County and Order by first class mail on the date indicated
to the below individuals:
Prothonotary, Cumberland County Courthouse
Cumberland County Board of Assessment Appeals
Shippensburg Area School District
City of Shippensburg
Secretary, Cumberland County Bd. Of Commissioners
Dated: // t'-1;
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Q:\GDSU-IUMCO-SHIP\Pleadings\CERT OF SERVAoc
Esquire
(PA ID 45176)
tURETOYN CAPLAN, P.C.
3000 Midlantic Drive, Suite 200
Mt. Laurel, New Jersey 08054
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CURETON CAPLAN, P.C.
By: Glen-David Schwarzschild, Esq.
Attorney Identification No. 45576
3000 Midlantic Drive, Suite 200
Mt. Laurel, New Jersey 08054
(856) 824 -1001; fax (856) 824 -1008
Attorneys for Appellant
IN RE: SENIOR COTTAGES OF
SHIPPENSBURG, LTD.
(A Humphrey Company)
Appellant
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
: CIVIL ACTION - LAW
C-ain
No: nL - 4i 120
From the Decision of the Board of
Assessment Appeals of Cumberland
County
Assigned to:
Tax Parcel No. 32-35-2386-001
Municipality: Shippensburg
Assessment for the Year: 2007
J.
REAL ESTATE TAX
ASSESSMENT APPEAL
ENTRY OF APPEARANCE
TO THE PROTHONOTARY:
Kindly enter our appearance on behalf of Appellant, Senior Cottages of Shippensburg,
Ltd., (A Humphrey Company), in the above-captioned matter.
C
Dated: Iv 2 le?
Q:\GDSUiUMCO-SHIP\Plead gs\Entryof Appearance-CCPleas.doc
U1ei,i,Dav war,tschild, Esq.
Attorney #45576
3000 Midlantic Drive, Suite 200
Mt. Laurel, New Jersey 08054
i'i
-,Fl
CURETON CAPLAN, P.C.
By: Glen-David Schwarzschild, Esq.
Attorney Identification No. 45576
3000 Midlantic Drive, Suite 200
Mt. Laurel, New Jersey 08054
(856) 824 -1001; fax (856) 824 -1008
Attorneys for Appellant
NOV 0 8 2006 PV
IN RE: SENIOR COTTAGES OF
SHIPPENSBURG, LTD.
(A Humphrey Company)
Appellant
CUMBERLAND COUNTY BOARD OF
ASSESSMENT
Respondent
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
No: C )L - 4 q,26
ORDER
Ctu?l,, (4" - 1
th
AND NOW, this 13 day of 2006, upon consideration of the
foregoing petition, it is hereby DIRECTED that:
(1) A rule is issued upon the respondent to show cause why the petitioner is not entitled to
the relief requested;
(2) The respondent shall file an answer to the petition within twenty (20) days of service
upon the respondent;
(3) The petition shall be decided under Pa.R.C.P. No. 206.7;
(4) Notice of entry of this order shall be provided to all parties by the petitioner.
BY THE COURT.
N I_
QAGDSV"C0-SH1P\P1eadings\order 20061102.doe
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AA!! `` ter, ns??
? S :8 111V C 4 ATI 9002
Stephen D. Tiley, Esquire Supreme Court I.D. No. 32318
Attorney for Respondent Cumberland County
Board of Assessment Appeals
5 South Hanover Street Tel: 717-243-5838
Carlisle. Pennsylvania 17013 Fax: 717-243-6441
IN RE: SENIOR COTTAGES OF
SHIPPENSBURG, LTD.
(A Humphrey Company)
Appellant
CUMBERLAND COUNTY BOARD OF
ASSESSMENT
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
NO. 2006-6420 Civil Term
Respondent
ANSWER
AND NOW, comes the Respondent, Cumberland County Board of Assessment
Appeals, and the County of Cumberland, by its Assistant Cumberland County Solicitor, Stephen
D. Tiley, Esquire, and files this Answer to the Petition for Appeal from the Decision of the Board
of Assessment Appeals of Cumberland County, of which the following is a statement:
1 Admitted.
2. Admitted. However, petitioner's citation to the General County Assessment
Law should be to 72 P.S. §5020-101, et seq. and Petitioner's citation to 72 P.S. §5342, et seq. is
to the assessment law applicable to counties of the second class A and third class. Cumberland
County is subject to The Fourth to Eighth Class County Assessment Law, 72 P.S. §5453.101, et
seq.
3. Admitted.
4. Admitted.
5. Admitted
6. Admitted.
Answer - Senior Cottages of Shippensburg, Ltd. Page I of 3
7. Admitted.
8. Admitted.
9. Denied. The averments of this paragraph, and each of its sub-paragraphs, are
denied as conclusions of law to which no responsive pleading is required, and are further denied
in that the actual fair market value of the property is equal to or greater than the assessment, and
the assessment is properly and uniformly applied to this property and other properties within the
County. The averments of paragraph 9(i) are further denied in that the common level ratio is not
applicable to this appeal. The Cumberland County predetermined ratio is 100% of year 2004
value, and the common level ratio published by State Tax Equalization Board for Cumberland
County in June of 2006 is 87.8%. The said common level ratio not varying by more than 15%
from the said predetermined ratio, the common level ratio is not applicable to the within appeal.
72 P.S. §5453.704(b) & (c).
10. Denied. Appellant is not aggrieved by the action of the Board, as the
assessment imposed by the Board is not greater than the fair market value of the property.
WHEREFORE, Cumberland County Board of Assessment Appeals respectfully
requests your Honorable Court for an Order denying Appellant's appeal setting the fair market
value of the property at the amount of the existing assessment, or greater as the evidence will
show, and for such other and further relief as the Court may deem just and proper.
Date i r , 2006
Ste en . Tiley, Esquire
Assistant Cumb. Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
Answer - Senior Cottages of Shippensburg, Ltd. Page 2 of 3
VERIFICATION
I verify that the statements made in the foregoing Answer to the Petition for Appeal
from the Decision of the Board of Assessment Appeals of Cumberland County are true and
correct, partially upon personal knowledge and partially upon my belief; to the extent language
in the Answer to Petition on Appeal from Assessment Valuation of Real Property 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
unsworn falsification to authorities.
Dated:
Bonnie M. Mahoney,
Chief Assessor
Answer - Senior Cottages of Shippensburg, Ltd. Page 3 of 3
IN RE: SENIOR COTTAGES OF
SHIPPENSBURG, LTD.
(A Humphrey Company)
Appellant
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
CUMBERLAND COUNTY BOARD OF
ASSESSMENT NO. 2006-6420 Civil Term
Respondent
CERTIFICATE OF SERVICE
I hereby certify that I served a true and correct copy of the foregoing Answer to
the Petition for Appeal from the Decision of the Board of Assessment Appeals of
Cumberland County, by placing a certified true and correct copy of the same in the
United States mail, postage pre-paid, addressed to:
Glenn-David Schwarzschild, Esquire
Cureton Caplan, P.C.
Attorney's for Appellant/Taxpayer
3000 Midlantic Dr., Suite 200
Mt. Laurel, NJ 08054
Jerry A. Weigle, Esquire
Weigle & Associates
Attorney for Shippensburg
Area School District
126 East King Street
Shippensburg, PA 17257
G. Brian Salzmann, Esquire
Salzmann & DePaulis, P.C.
Solicitor for Shippensburg Borough
455 Phoenix Drive, Suite "A"
Chambersburg, PA 17201
Date: ? , 2006
Steph n D. Tiley, Esquire
Assistant Cumb. Co. Solicitor
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
9
i
IN RE: SENIOR COTTAGES OF IN THE COURT OF COMMON PLEAS
SHIPPENSBURG, LTD. CUMBERLAND COUNTY, PENNSYLVANIA
(A Humphrey Company)
CIVIL ACTION - LAW
Appellant
CUMBERLAND COUNTY BOARD:
OF ASSESSMENT
Respondent
No: 06-6420 CIVIL TERM
NOTICE OF INTERVENTION
To: Senior Cottages of Shippensburg, Ltd., Cumberland County Board of Assessment
Appeals, and the Borough of Shippensburg.
Please take notice that Shippensburg Area School District with offices located and
being situate at 317 North Morris Street, Shippensburg, Cumberland County,
Pennsylvania, a political subdivision having an interest in the above.-captioned
proceedings, hereby intervenes in the above-captioned appeal in support of the
decision of the Cumberland County Board of Assessment Appeals and its Answer
to the Petition for Appeal.
ell
Date: I Z__/_ 0(?_
74M 0 1. (JA
J A. Weig , Esquire
Solicitor, Shippensburg Area School
Attorney ID #01624
126 East King Street
Shippensburg, PA 17257
717-532-7388
WEIGLE & ASSOCIATES, P.C. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397
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IN RE: SENIOR COTTAGES OF IN THE COURT OF COMMON PLEAS
SHIPPENSBURG, LTD. CUMBERLAND COUNTY, PENNSYLVANIA
(A Humphrey Company)
Appellant
CUMBERLAND COUNTY BOARD:
OF ASSESSMENT
Respondent
: CIVIL ACTION - LAW
No: 06-6420 CIVIL TERM
CERTIFICATE OF SERVICE
AND NOW, this 6th day of December, 2006, I, Jerry A. Weigle, Esquire, hereby certify that
I have this day served the following persons with a copy of the Notice of Intervention in the above-
captioned matter, by depositing same in the United States Mail, First Class, Postage Prepaid,
addressed as follows:
Glen-David Schwarzschild, Esquire
Attorney for Appellant
Cureton Caplan, P.C.
300 Midlantic Drive, Suite 200
Mt. Laurel, NJ 08054
Stephen D. Tiley,Esquire
Solicitor for Cumberland County
Board of Assessment Appeals
Frey & Tiley
5 South Hanover Street
Carlisle, PA 17013
Melissa K. Dively, Esquire
Solicitor for Borough of Shippensburg
Salzmann Hughes, P.C.
455 Phoenix Drive, Suite A
Chambersburg, PA 17201
WEIGLE & ASSOCIATES, P.C.
rry A. igle, Esquir6 "
ttorney ID 01624
126 East King Street
Shippensburg, PA 17257
Telephone: (717)532-7388
WEIGLE & ASSOCIATES, P.C. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397
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Stephen D. Tiley, Esquire Supreme Court I.D. No. 32318
Attorney for Respondent Cumberland County
Board of Assessment Appeals
5 South Hanover Street Tel: 717-243-5838
Carlisle. Pennsylvania 17013 Fax: 717-243-6441
IN RE: SENIOR COTTAGES OF
SHIPPENSBURG, LTD.
(A Humphrey Company)
: IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY,
: PENNSYLVANIA
Petitioner/Appellant
CUMBERLAND COUNTY BOARD OF
ASSESSMENT
: NO. 2006-6420 Civil Term
Respondent/Appellee
STIPULATION AND JOINT MOTION FORA REED ORDER
AND NOW, this day of4mk'2007, it is hereby Agreed and Stipulated
between Petitioner/Appellant, Senior Cottages of Shippensburg, LTD (A Humphrey Company),
by its Attorney, Glen-David Schwarzschild, Esquire; and Respondent/Appellee, Cumberland
County Board of Assessment Appeals, by its Attorney, Stephen D. Tiley, Esquire, Assistant
Cumberland County Solicitor for Tax Matters; and Intervenor, Shippensburg Area School
District by its attorney, Jerry A. Weigle, Esquire; and Interested Party, Borough of Shippensburg,
by its attorney, Melissa K. Dively, Esquire, is as follows:
1. Petitioner/Appellant filed a Petition for Appeal from the Decision of the Board of
Assessment Appeal of Cumberland County on or about November 3, 2006, to which the Court
entered an Order dated of November 13, 2006 in the nature of a Rule to Show Cause.
Respondent/Appellee Cumberland County Board of Assessment Appeals filed an Answer on
November 28, 2006. The parties have now settled this case.
Stipulation and Joint Motion for Agreed Order Page I of 5
Senior Cottages ofShippensburg, Ltd. (A Humphrey Company)
2. This Assessment Appeal relates to the market value applicable as of July 20,
2006, the date the appeal was originally filed before the Board of Assessment Appeals, effective
for assessments beginning on and after January 1, 2007. The taxpayer appealed an assessment of
$7,140,000, requesting a valuation of $2,695,400. The Board of Assessment Appeals denied the
appeal, and this appeal to Cumberland County Court followed.
3. The property which is the subject of this appeal is Cumberland County Tax Parcel
No. 3203502386-001, situate in the Borough of Shippensburg, Cumberland County,
Pennsylvania, and consists of a 120 unit low income apartment complex which was created
under the Internal Revenue Code Section 42 Tax Credit Program, and is subject to certain rental
restrictions.
4. The parties stipulate that the total market value of the property as of the date of
the original appeal to the Board of Assessment Appeals, July 20, 2006, and at all times since, is
$4,200,000.
5. (a) As a result of the year 2004 Cumberland County Countywide
reassessment, the predetermined ratio is 100% of year 2004. The common level ratio is not
applicable to this appeal for year 2007 as it does not vary by more than 15% from the said
predetermined ratio. Therefore, the assessment shall be fixed as of January 1, 2007 at
$4,200,000.
Stipulation and Joint Motion for Agreed Order Page 2 of 5
Senior Cottages ofShippensburg, Ltd. (A Humphrey Company)
(b) Parties hereby stipulate and agree that this appeal shall be considered a
continuing appeal for the assessment year 2008. The common level ratio published on or about
July 1, 2007 for use in 2008 is 82%, the same having been provided to the Cumberland County
Assessment Office by the date of execution of this Stipulation. The said common level ratio
varies by more than 15% from the predetermined ratio of 100% of year 2004 value. Therefore,
the said common level ratio is applicable to the assessment for year 2008. The parties stipulate
and agree that the assessment for year 2008 shall be $3,444,000.
(c) The assessment of $3,444,000 shall remain unchanged and continue in
future years unless and until changed by virtue of a countywide reassessment, or otherwise until
changed as provided by law.
6. The Cumberland County Assessor's Office shall allocate the total assessments
between land and improvements as provided by law and the procedures of the Cumberland
County Assessment Office.
7. The assessment of $4,200,000 shall be effective for tax year 2007, and shall be
implemented beginning with the 2007 county and municipal taxes and beginning with the 2007-
08 school real estate taxes. The assessment of $3,444,000 shall be effective for tax year 2008,
and shall be implemented beginning with the 2008 county and municipal taxes and beginning
with the 2008/09 school real estate taxes.
Stipulation and Joint Motion for Agreed Order Page 3 of 5
:Senior Cottages ofShippensburg, Ltd. (A Humphrey Company)
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 undersigned 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,
PETITIONER, SENIOR COTTAGES OF
SHIPPENS (A Hum hrey Company)
By:-
Glen-David S rzschild, Esquire
Attorney for Petitioner/Appellant
CU.RETOi` CAPLAN, P.C.
300 Midlantic Dr., Suite 200
Mt. Laurel, NJ 08054 _
S TESBURC AREA C OL T IPVS
Jeigl Esquir
Attorney for Shippensburg School istrict
WEIGLE & ASSOCIATES
126 East King Street
Shippensburg, PA 17257
Sup. Ct. ID# 01624
Stipulation and Joint Motion for Agreed Order Page 4 of 5
Senior Cottages of Shippensburg, Ltd. (A Humphrey Company)
BOROUGH OF SHIPPED4BURG
t
McINs . Dively, Esqui
A ney for Borough of hipp sburg
SALZMANN HUGHE , P.C.
455 Phoenix Dr., Suite "
Chambersburg, PA 17201
RESPONDENT, CUMBERLAND COUNTY
BOARD OF ASSESSMENT APPEALS
By:_-
Stephen D. Ailey, Esquire
Assistant Cumberland County Solicitor
Attorney for Respondent
5 South Hanover Street
Carlisle, PA 17013
(717) 243-5838
Sup. Ct. ID# 32318
Stipulation and Joint Motion for Agreed Order Page S of'5
Senior Cottages of Shippensburg, Ltd. (A Humphrey Company)
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Stephen D. Tiley, Esquire Supreme Court I.D. No. 32318
Attorney for Respondent Cumberland County
Board of Assessment Appeals
5 South Hanover Street Tel: 717-243-5838
Carlisle, Pennsylvania 17013 Fax: 717-243-6441
IN RE: SENIOR COTTAGES OF IN THE COURT OF COMMON PLEAS
SHIPPENSBURG, LTD. OF CUMBERLAND COUNTY,
(A Humphrey Company) PENNSYLVANIA
Petitioner/Appellant
CUMBERLAND COUNTY BOARD OF
ASSESSMENT NO. 2006-6420 Civil Term
Respondent/Appellee
ORDER
AND NOW, this day of &Su 2007, 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 known as Cumberland County Tax Parcel No32-35-2386-
001 as of all dates applicable to this proceeding, is $4,200,000.
(a) As a result of the year 2004 Cumberland County Countywide
reassessment, the predetermined ratio is 100% of year 2004. The common level ratio is
not applicable to this appeal for year 2007 as it does not vary by more than 15% from the
said predCloy minto ratio. Therefore, the assessmef., shali be fixed, as of January 1, 2607
at $4,200,000.
(b) Parties hereby stipulated and agreed that this appeal shall be considered a
continuing appeal for the assessment year 2008. The common level ratio published on or
about July 1, 2007 for use in 2008 is 82%, the same having been provided to the
Cumberland County Assessment Office by the date of execution of this Stipulation. The
said common level ratio varies by more than 15% from the predetermined ratio of 100%
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3`O40-031U
of year 2004 value. Therefore, the said common level ratio is applicable to the
assessment for year 2008. The parties stipulate and agree that the assessment for year
2008 shall be $3,444,000.
(c) The assessment of $3,444,000 shall remain unchanged and continue in
future years unless and until changed by virtue of a countywide reassessment, or until
otherwise changed as provided by law.
The assessment of $4,200,000 shall be effective for tax year 2007, and shall be
implemented beginning with the 2007 county and municipal taxes and beginning with the 2007-
08 school real estate taxes. The assessment of $3.444,000 shall be effective for tax year 2008,
and shall be implemented beginning with the 2008 county and municipal taxes and beginning
with the 2008109 school real estate taxes. The Cumberland County Assessment Office shall
allocate 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 taxing bodies of the change in assessment.
BY THE COURT
FY'. \\,\ -? ?NA --
M. L. Ebert, J. X