HomeMy WebLinkAbout06-6758F: \FILES\DATAFILE\Diehl\Documents\5436.85. taxassessementappeal.006
RICHARD SCOTT DIEHL and
ROBYN D. SCHREFFLER, Trustees; and
ROBERT E. DIEHL,
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
Appellants CIVIL ACTION
V. NO. 7ff 1 ,J /I
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Appellee
: REAL ESTATE TAX ASSESSMENT APPEAL
NOTICE
You have been sued in court. If you wish to defend against the claims set forth in the following pages, you
must take action within twenty (20) days after this Complaint and Notice are served, by entering a written
appearance personally or by attorney and filing in writing with the court your defenses or objections to the
claims set forth against you. You are warned that if you fail to do so, the case may proceed without you
and a judgment may be entered against you by the court without further notice for any money claimed in
the Complaint or for any other claim or reliefrequested by the Plaintiffs. You may lose money or property
or other rights important to you.
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 OFFICE SET
FORTH BELOW TO FIND OUT WHERE YOU CAN GET LEGAL HELP:
Cumberland County Bar Association
32 South Bedford Street
Carlisle, PA 17013
(717)232-7536
MAR ORFF WILLIAMS & OTTO
By:
Carl C. Risch, Esquire
I.D. No. 75901
Ten East High Street
Carlisle, PA 17013
(717) 243-3341
Attorneys for Appellants
6-
Date: November 27, 2006
RICHARD SCOTT DIEHL and
ROBYN D. SCHREFFLER, Trustees; and
ROBERT E. DIEHL,
Appellants
V.
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION
NO. (J G G 7 ?d'
CUMBERLAND COUNTY BOARD OF :
ASSESSMENT APPEALS, REAL ESTATE TAX ASSESSMENT APPEAL
Appellee
PETITION OF APPEAL FROM DETERMINATION
OF REAL ESTATE TAX ASSESSMENT
AND NOW, comes the Appellants, by and through their attorneys, MARTSON DEARDORFF
WILLIAMS & OTTO, and appeal as follows:
1. Appellants are the owners and/or have an interest in a parcel of land located in Cumberland
County, Pennsylvania, known as Tax Parcel Number 38-04-0365-006.
2. The assessed value of this parcel is $70,000.00.
3. In 2006, the Appellants appealed this assessment to the Cumberland County Board of
Assessment Appeals.
4. On October 25, 2005, the Cumberland County Board of Assessment Appeals issued a
Decision Order, after a hearing on the merits, denying the Appellants' tax assessment appeal and affirming
the assessed value of $70,000.00. A copy of this Notice is attached hereto as Exhibit "A."
5. Appellants now appeal this adverse decision to this Court seeking de novo review ofthe
assessment of the above parcel.
6. The Appellants believe, and therefore aver, that the assessed value of the property should
be approximately $25,000.00
WHEREFORE, Appellants request that this Court reverse the decision of the Board and set the
assessment at approximately $25, 000.00
Respectfully submitted,
MARTSON DEARDORFF WILLIAMS & OTTO
By
Carl C. Risch, Esquire
I.D. No. 75901
Ten East High Street
Carlisle, PA 17013
(717) 243-3341
Attorneys for Appellant
Date: November 21, 2006
0.4) 0.4) RREaCLEDPAPER
YC-
I k}b?fA
Cumberland County Board of Assessment Appeals
Old Courthouse
One Courthouse Square
Carlisle, PA 17013
Board of Assessment Appeals
Lloyd W. Bucher
R. Fred Hefelfinger
Sarah Hughes
(717) 240-6350
(717) 240-6354 (fax)
BONNIE M. MAHONEY
Chief Assessor
STEPHEN D. TILEY
Assistant Solicitor
DECISION ORDER
MAILING DATE: October 25, 2006
PARCEL NUMBER: 38-04-0365-006.
DIEHL, RICHARD S TR
ROBERT E DIEHL
500 REDCO DRIVE
ENOLA PA 17025
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: 09/27/2006
DATE DECISION RENDERED: 10/25/2006
EFFECTIVE FOR TAX YEAR:
DECISION RENDERED: [ ] Withdrawn By Applicant
[ j Abandoned For Failure To Appear
[X] Denied - No Change
(j Approved Review Appraiser's Changes
[ ] Revised Assessment Based on Hearing
[ ] Other:
TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN
STATUS
Old Assessed Value: 70,000 NOT
New Assessed Value: 70,000 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.
Exhibit "A"
VERIFICATION
1, Robert E. Diehl, acknowledge I have the authority to execute this Verification and certify the
foregoing is based upon information which has been gathered by my counsel in the preparation of the
appeal. The language is that of counsel and not my owa I have read the document "to the extent it is
based upon information which I have given to my counsel, it is true and correct to the best of my
knowledge, information and belief. To the extent the content is that ofcoun_se4 I have relied upon counsel
in making this Verification..
This statement and Verification are made subject to the penalties of 18 Pa. C.S. § 4904 xelatiug
to tmsworn faWcation to authorities, which provides that M knowingly make false averments, I may be
subject to criminal penalties.
Dated:
CERTIFICATE OF SERVICE
I hereby certify that a copy of the foregoing was served this date by hand delivery as follows:
Stephen D. Tiley, Esquire
5 South Hanover Street
Carlisle, PA 17013
Cumberland County Board of Assessment Appeals
Old Court House
One Courthouse Square
Carlisle, PA 17013
MARTSON DEARDORFF WILLIAMS & OTTO
By
c ine A. Decker
Dated: November 2l, 2006
V
V"
r?
E _.
r?.l
r'.
i?
?t^
1
.
F:\FILES\DATAFILE\Diehl\D(>cuments\5436.85. service. aff.006
RICHARD SCOTT DIEHL and
ROBYN D. SCHREFFLER, Trustees; and
ROBERT E. DIEHL,
Appellants
V.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Appellee
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
: CIVIL ACTION
NO. 06-6758 CIVIL
REAL ESTATE TAX ASSESSMENT APPEAL
AFFIDAVIT OF SERVICE
I, Jacqueline A. Decker, being duly sworn, deposes and says that she is an adult and that she
served a true and correct copy of the Petition of Appeal from Determination of Real Estate Tax Assessment
with regard to the above-captioned matter upon Appellee and Appellee's counsel by hand delivery on the
27`' day of November, 2006.
Date: November 28, 2006
?/a jine A. Decker
COMMONWEALTH OF PENNSYLVANIA )
): ss.
COUNTY OF CUMBERLAND )
On this, the 28' day ofNovember, 2006, before me, the undersigned officer, personally appeared
JACQUELINE A. DECKER, known to me (or satisfactorily proven) to be the person whose name is
subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein
contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
(SEAL)
C'4MMONWEALfH GF PENNSYLVANIA NoW Public
Notarial Seal
Mary M. Price, Notary Public
Carlisle Boro, Cumberland County
My Commission Expires Aug. 18, 2007
Member. Pennsylvania Assoc+abon of Notaries
CERTIFICATE OF SERVICE
I, Jacqueline A. Decker, an authorized agent for Martson Deardorff Williams & Otto, hereby
certify that a copy of the foregoing Affidavit of Service was served this date by depositing same in the Post
Office at Carlisle, PA, first class mail, postage prepaid, addressed as follows:
Stephen D. Tiley, Esquire
5 South Hanover Street
Carlisle, PA 17013
Cumberland County Board of Assessment Appeals
Old Court House
One Courthouse Square
Carlisle, PA 17013
MARTSON DEARDORFF WILLIAMS & OTTO
By
ac ine A. Decker
Dated: November 28, 2006
C3
? c
?
-r?
?' '?
?' '':
? tx3 ?7
?
?
?
,
+-
? ?
?
` ' ? ?
?
.
Stephen D. Tiley, Esquire Supreme Court I.D. No. 32318
Attorney for Appellee Cumberland County
Board of Assessment Appeals
5 South Hanover Street Tel: 717-243-5838
Carlisle, Pennsylvania 17013 Fax: 717-243-6441
RICHARD SCOTT DIEHL and
ROBYN D. SCHREFFLER,
Trustees; and ROBERT E. DIEHL,
Appellants
V.
CUMBERLAND COUNTY
BOARD OF ASSESSMENT
APPEALS,
Appellee
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY
PENNSYLVANIA
CIVIL ACTION
NO. 2006-6758 CIVIL
REAL ESTATE TAX
ASSESSMENT
ANSWER
AND NOW, comes the Appellee, Cumberland County Board of Assessment
Appeals, by and through its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland
County Solicitor for Tax Matters, and files this Answer of which the following is a
statement:
1-5. Admitted.
6. Denied. The averments of this paragraph set forth a conclusion of law to
which no responsive pleading is required. By way of further Answer, the Cumberland
County Board of Assessment Appeals believes, and therefore avers, that the fair market
value, and therefore assessed value, of the subject property, is at least $70,000, the
amount of the pre-existing assessment.
WHEREFORE, Appellee, the Cumberland County Board of Assessment
Appeals prays Your Honorable Court for an Order dismissing this assessment appeal or
Richard Scott Diehl & Robyn D. Schreffler - Answer
No. 2006-6758
Page I of 2
IB
Stephen D. Tiley, Esquire
Assistant Cumb. Cty. Solicitor For Tax Matters
5 South Hanover Street
Carlisle, PA 17013
(717) 243-5838
Supreme Court I.D.#32318
VERIFICATION
setting the market value of the subject property at $70,000, or at such other or greater
amount as the Court may deem just and proper.
Dater 7 o??d Respectfully submitted,
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 unsworn falsification to authorities.
Dated:
Richard Scott Diehl & Robyn D. Schrefjler - Answer
No. 2006-6758
onnie M. Mahoney, Chief Assessor
Page 2 of 2
Stephen D. Tiley, Esquire Supreme Court I.D. No.32318
Attorney for Appellee Cumberland County
Board of Assessment Appeals
5 South Hanover Street Tel: 717-243-5838
Carlisle Pennsylvania 17013 Fax: 717-243-6441
RICHARD SCOTT DIEHL and : IN THE COURT OF COMMON PLEAS
ROBYN D. SCHREFFLER, : CUMBERLAND COUNTY
Trustees; and ROBERT E. DIEHL, . PENNSYLVANIA
Appellants
: CIVIL ACTION
V.
: NO. 2006-6758 CIVIL
CUMBERLAND COUNTY
BOARD OF ASSESSMENT
APPEALS, : REAL ESTATE TAX
Appellee . ASSESSMENT
CERTIFICATE OF SERVICE
I hereby certify that I served a true and correct copy of the foregoing Answer on
December 7 , 2006, by placing a true and correct copy of the same in the United
States mail, postage pre-paid, addressed (separately) to:
Carl C. Risch, Esquire
MARTSON DEARDORFF
WILLIAMS & OTTO
Attorney for Appellant
10 East High Street
Carlisle, PA 17013
Steven A. Stine, Esquire
Counsel for Silver Spring Township
23 Waverly Drive
Hummelstown, PA 17036
Jerry R. Duffie, Esquire
JOHNSON, DUFFIE
STEWART & WEIDNER
Attorney for Cumberland
Valley School District
301 Market Street
P.O. Box 109
Lemoyne, PA 17043
Date: o2a4G? - .?-<?
Stephen D. Tiley, Esquire
Attorney for Appellee
5 S. Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D.#32318
? ? n
4•
r,
C3
Curtis R. Long
Prothonotary
Office of the Protbonotarp
QCumberlanb Countp
Renee K. Simpson
Deputy Prothonotary
John E. Slike
Solicitor
CVIL TERM
ORDER OF TERMINATION OF COURT CASES
AND NOW THIS 28TH DAY OF OCTOBER, 2009, AFTER MAILING NOTICE OF
INTENTION TO PROCEED AND RECEIVING NO RESPONSE - THE ABOVE
CASE IS HEREBY TERMINATED WITH PREJUDICE IN ACCORDANCE WITH PA
R C P 230.2.
BY THE COURT,
CURTIS R. LONG
PROTHONOTARY
One Courthouse Square • Carlisle, Pennsylvania 17013 • (717) 240-6195 • Fax (717) 240-6573