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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
JOSEPH K. AND PATRICIA A. SHEETZ
(SHEETZ, INC.),
Appellants,
CIVIL DIVISION
GD 94-2469 Civil Tenn
VS.
Issue Numberl
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Appellee,
Notice of Appeal
VS.
Real Estate
Assessment Appeal
Filed on behalf of Appellants,
JOSEPH K. AND PATRICIA A. SHEETZ
( SHEETZ, INC.)
CUMBERLAND COUNTY,
CAMP HILL BOROUGH,
CAMP HILL SCHOOL DISTRICT,
Interested Parties.
Counsel of Record for this
Party I
Dusty Elias Kirk, Esquire
Pa. I.D. '30702
FRANK, BAILS, KIRK, KURCKO
& TOAL, P.C.
Firm 1892
33rd Floor
Gulf Tower
Pittsburgh, PA 15219
(412) 471-3000
. ".
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IN THE COURT OF COMMON PI.EAS OF CUMBERLAND COUNTY, PENNSYLVANIA
JOSEPH M. AND PATRICIA A. SHEETZ
(SHEETZ, INC.),
Appellants,
vs.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Appellee,
vs.
CUMBERLI.ND COUNTY,
CAMP HILL BOROUGH,
CAMP HILL SCHOOL DISTRICT,
Interested Parties.
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CIVIL DIVISION
GO 94-2469 Civil Term
NOTICE OF APPEAL
TOI Horace A. Johnson, Esquire
Solicitor, Cumberland County
Johnson, Duffie, Stewart &
Weidner
P.O. Box 109
LeMoyne, PA 17043
Donn Snyder, Esquire
SOlicitor, Camp Hill Borough
P.O. Box 741
Harrisburg, PA 17108
Randy L. Waggoner
Chief Assessor, Cumberland
County
1 Courthouse Square
Carlisle, PA 17013
Richard Stewart, Esquire
Solicitor, Camp Hill
School District
Johnson, Duffie, Stewart &
Weidner
P.O. Box 109
LeMoyne, PA 17043
PLEASE TAKE NOTICE, that on the (\.(iL day of ~111(1.-V<:
\. \
1994, Joseph M. and Patricia A. Sheetz (Sheetz, Inc.f; -'by
,
its
attorneys, Frank, Bails, Kirk, Murcko & Toal, P.C., and Dusty Elias
Kirk, Esquire, filed a Petition for Appeal to the Court of Common
. .
~-' .....-
Pleas of Cumberland County, from the action of the Cumberland
County Board of Assessment Appeals on the assessment of Appellants'
property located on 1715 Market Street, Camp Hill Borough,
Cumberland County, Pennsylvania, Parcel Number 01-22-0536-048.
A copy of said Petition is enclosed.
FRANK, BAILS, KIRK, WRCKO
& TOAL, P.C.
BYI
as Kirk, Esquire
for Appellants
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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PBNNSYLVANIA
JOSEPH H. AND PATRICIA A. SHEETZ
(SHBETZ, INC.),
Appellants,
CIVIL DIVISION
VS.
GD ~'-~
Issue Numberl q/j. ~ 'IV> 1
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Appellee,
Petition for Appeal
vs.
Real Estate
Assessment Appeal
Filed on behalf of Appellants,
JOSEPH H. AND PATRICIA A. SHEETZ
(SHEETZ, INC.)
CUMBERLAND COUNTY,
CAMP HILL BOROUGH,
CAMP HILL SCHOOL DISTRICT,
Interested Parties.
Counsel of Record for this
Party I
Dusty Elias Kirk, Bsquire I'f'"
Pa. 1.0. .30702
FRANK, BAILS, KIRK, HURCKO
& 'l'OAL, P.C.
Firm .892
33rd Floor
Gulf Tower
Pittsburgh, PA 15219
(412) 471-3000
I
-".
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
JOSEPH H. AND PATRICIA A. SHEETZ
(SHEETZ, INC.),
Appellants,
vs.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Appellee,
VS.
CUMBERLAND COUNTY,
CAMP HILL BOROUGH,
CAMP HILL SCHOOL DISTRICT,
Interested Parties.
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CIVIL DIVISION
GD
PETITION FOR APPEAL
Appellants herein, by their attorneys, Frank, Bails, Kirk,
Hurcko & Toal, P.C., and Dusty Elias Kirk, Esquire, hereby appeal
frOM the final asseSSMent of the Cumberland County Board of
AsseSSMent Appeals, and state as follows I
1. Appellants, Joseph H. and patricia A. Sheetz (Sheetz,
Inc.), is the legal owner of real property situate on 1715 Market
Street, Camp Hill Borough, Cumberland County, Pennsylvania, and
pays real property tax on said real estate. Said real estate is
known as Parcel Number 01-22-0536-048 in the AsseSSMent Office of
Cumberland County and is described as followSI
DescriDtion
Assessment
Sheetz Store
Land Lots 1,2,3,4 & 5
1715 Market Street
$16,600.00
2. The Board of Assessment Appeals of Cumberland County
(hereinafter referred to as the "Board") is a Board created under
the Act of May 21, 1943, P.L. 571, 72 P.S. 55453.101 et sea., and
is authorized to assess and value real property for the purpose of
taxation in counties of the fourth to eighth class and to hear
appeals from said assessments by aggrieved parties.
3. Pertaining to the year 1994, the Board assessed the
property of Appellant in the amount of Sixteen Thousand Six Hundred
and 00/100 Dollars ($16,600.00). Appellant duly appealed from this
assessment to said Board for regress and reduction of said
assessment. Said Appeal Application is attached hereto as Exhibit
"AU.
4. After a hearing, the Board sustained the assessment on
the parcel aforementioned for the year 1994 at Sixteen Thousand Six
Hundred and 00/100 Dollars ($16,600.00), by issuing an order of the
Board dated April 22, 1994.
A copy of the Board's order is
attached hereto as Exhibit "B".
5. This Petition for Appeal is herewith presented within
thirty (30) days from the date of the Board's order.
6. The assessment of Sixteen Thousand Six Hundred and 00/100
Dollars ($16,600.00), as determined by the Board, is contrary to
law, in thatl
a) the fair market value upon which the
assessment is based is in excess of
the actual fair market value of the
property I
b) the assessment is prejudicial and
discriminatory and lacking in
uniformity with the assessments of
other real property within
Cumberland CountYI
c) the ratio of assessed value to
market value is in excess of the
ratio commonly prevailing in
Cumberland CountYI
d) the assessment is arbitrary,
capricious, improper, inequitable,
unjust and unfairl and,
e) the Assessment unfairly includes
personal property which is not
properly taxable as real estate
under the fourth to eighth class
County Assessment Law, 72 P.S.
55453-20l(a).
WHEREFORE, Joseph M. and patricia A. Sheetz (Sheetz, Inc.),
Appellants, being aggrieved by the assessment of the Board, file
this Appeal and request that this Honorable Court herein determine
~ ~UM8ERLAND. COUNTX .
ASSESSMENT APPEAL - COMMERCIAL I ....;USTRIAL
Under the proYlslons of law any person> aggrieved by any assessment des1ring to appeal shall f11e a statement, 1n
writ1ng, w1th the Board of Assessment Appeals on or before September 1st. Such statement shall designate the assess-
ment appealed from and the address to which the Board shall mail notice of when and where to appear for a hearing. NO
APPEAL SHALL BE HEARO BY THE BOARO UNLESS APPELLANT SHALL fiRST HAVE flLEO THE APPEAL ANO REQUIREO OOCUMENTS ON OR
BEfORE SEPTEMBER 1ST. AS SET fORTH BY LAW. ("J includes taxing d1stricts
RECORO OIINER(SJ NAME: Sheetz, Joseph H. & Patricia A. (Sheetz, Inc.)
HAILING AOORESS: c/o Dusty Elias Kirk, Esquire, Frank, Bails, Kirk, Murcko & Teal, P.C.
33rd Floor, Gulf TCMer, Pittsrorgh, PA 15219
PROPERTY SUBJECT Of APPEAL: 1715 Market Street Camp Hill Borough I.
Numoer ~treet poro/lownsnlp
ASSESSORS TAX ~p 10ENTlflCATICN ,:
01-22-0536-048
ASSESSMENT APPEALEO $16,600 OPINION Of VALUE Of THIS PROPERTY $185,000
DATE PURCHASED 8/28/86 PURCHASE PRICE $200,000 AMOUNT Of fiRE INSURANCE The arrount of
Wrw~rcms of~R 1ntnIlFNl~L}S not relevant to tills appe~lEh~\'~~k~~\~'fii~s~f'W:srg~~~:
The building assessrent improperly assesses personal property as real property and
is therefore invalid.
. ........- ,-....
PROPERTY TYPE: CHECK AND COMPLETE PROPER CLASSifiCATION:
X COMMERCIAL: USE Gas station/Convenience Store
GROSS SQUARE fT. 21, 780-Land/1, 998- SQUARE fT. RENTABLE AREA All Land
1:lUJ.,LOJ.ng
OWNER OCCUPIED No TENANT OCCUPIED Yes
If LEASED: ANNUAL RENT $41,580 DATE CONSTRUCTED 1950
OFFICE: GROSS SQUARE FT. SQUARE FT. RENTABLE AREA
OWNER OCCUPIED TENANT OCCUPIED .
If LEASED: ANNUAL RENT DATE CONSTRUCTED
I/lDUSTRIAL: TOTAL SQUARE FT. SQUARE FT. RENTABLE AREA
SQUARE fT. PLANT AREA OWNER OCCUPIED
TENANT OCCUPIED If LEASED: ANNUAL RENT
LEASE TYPE: NET GROSS COMBINATION DATE CONSTRUCTED
OTHER: USE
GROSS SQUARE FT. OWNER OCCUPIED TENANT OCCUPIED
,.
IF LEASEO: ANNUAL RENT DATE CONSTRUCTED
"ATTACH LAST 3 YEARS IllCOME & EXPENSE STATEMENTS OR COMPLETE THE ATTACHED INCOME & EXPENSE FORM"
CERTifiCATE OF APPEAL
I/we hereby declare my/our Intention to appeal from the assessed valuation of the property described above and do
hereby yerlfy that the statements made in this appe 1 are true and correct. I understand that false statements herein
are made subject to he penalties of 1 a. CS Se 'on 4904, relating to unsworn falsification to authorit1es.
\
Richard A. Vanevenhoven PHONE ,: (Hamel N/A
Vice-President. of Finance
Sheetz, Inc. 'Tenant (Day/Office) (412) 471-3000
ALL NOTICE Of PROCEEDINGS WILL BE HAILED TO THE OWNERlSI OF RECORD AND SUCH OTHER AS IDENTifiED BELOW:
NAME: c/o Dusty Elias Kirk, Esquire
ADDRESS: Frank, Bails, Kirk, Murcko & Teal, P.C.
33rd Floor, Gulf TCMer, Pittsburgh, PA 15219
DATE:
'1/#/q~
SIGNED:
. -
Exhibit "A"
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GROSS ANNUAL INCOMES FOR J PRIOR YEARS
1990
1991
19 92
Projected Income 100% occupied,
include value of rent-free units
Actual income received
$ 37 ,800
$ 0
$ 37,800 $37,800 $ 41 ,580
$37,800 $ 41,580
$ 0 $ 0
$ $ $
$ $ $
$ $ $
$ $ $
$ 37 ,80~ $ 37,800 $41,580
Vacancy
Actual other income
List by Type:
Total Actual Income Received
GROSS ANNUAL EXPENSES FOR J PRIOR YEARS
GROSS ANNUAL EXPENSES
1990
19 91
1992
ITEMS INGLUDED
IN RENT
OPERATIONAL
EXPENSES
Electricity $
Telephone
Gas
Water & Sewer
Trash Removal
Heating
Manager's Salary
Fees
Legal & Accounting
Payro 11 Taxes
Group Insurance
Advertising
Wages & Salaries
Supp!IC"
Maintenance & Repair
Replacement Reserve
Other
$
$
( ) Heating
( ) Air Condo
( ) Electric-
ity
( ) TV Cable
( ) Water
( ) Carpet
( ) Drapes
( ) Range
( ) Refrig.
( ) Dishwasher
( ) Garbage
Disposa 1
( ) Parking
( ) Pool
( ) Rec.
Facility
OTHER:
Real Estate Taxes
Insurance
Land Rent
Other
$
$
$
TENANI' PAYS ALL EXPENSES
TOTAL EXPENSES
$
$
$
( )
( )
( )
( ) Furniture
# of
Furnished
Units:
Furniture ~
Units Owned
By:
( ) Bldg.Owner
( ) Rental Co.
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PLEASE.U~E.~DDJTIqNAL PAGES FOR ANY ,
OTHER REMARKS RELATIVE TO THE PROPERTY.
* 'Ihis lease is not an anns-length lease.
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A F F I D A V I T
COMMONWEALTH OF PENNSYLVANIA )
) SSI
COUNTY OF BLAIR )
BEFORE ME, the undersigned authority, a Notary public, in and
for said County and Commonwealth, personally appeared Richard A.
Vanevenhoven, who being duly sworn according to law, deposes and
says that he is the Vice President of Finance of Sheetz, Inc., a
corporation, that as such, he has authority to make this affidavit,
and that the allegations of fact set forth in the foregoing
Petition for Appeal are true and correct to the best of his
knowledge, information and belief.
BYI~:?ak~ ~ -
- R~char A. Vanevenhoven
Vice President of FinanQe
SWORN TO and subscribed
e this ;;L day
of l , 1994.
Notary Public
My commission Expiresl ~~~;I~9'
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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
JOSEPH M. AND PATRICIA A. SHEETZ
(SHEETZ, INC.),
Appellants,
vs.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Appellee,
vs.
CUMBERLAND COUNTY,
CAMP HILL BOROUGH,
CAMP HILL SCHOOL DISTRICT,
Interested Parties.
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CIVIL DIVISION
GD
CERTIFICATE OF SERVICE
'.'
I~ hereby certify that a true and correct copy of the within
Peti~~n for Appeal from Real Estate Assessment has been served
--.....
upon the aforementioned parties by first class mail, postage
prepaid on this !.t JR.- day of -=n:J Ci.-(; , 1994.
Respectfully submitted,
FRANK, BAILS, KIRK,
& TOAL, P.C.
Bys 'C
Dusty E
Attorne
MURCKO
v'vk
Kirk, Esquire
r Appellants
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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
JOSEPH M. AND PATRICIA A. SHEETZ
(SHEETZ, INC.),
Appellant,
CIVIL DIVISION
GD 94-2469 Civil Term
vs.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
PRAECIPE TO SETTLE AND
DISCONTINUE
Appellee,
Real Estate Assessment Appeal
vs.
CUMBERLAND COUNTY,
CAMP HILL BOROUGH,
CAMP HILL SCHOOL DISTRICT,
Filed on behalf of:
Joseph M. and Patricia A. Sheetz
(Sheetz, Inc.)
Interested Parties.
Counsel of Record for this Party:
Dusty Elias Kirk, Esquire
Pa. I.D. '30702
FRANK, BAILS, KIRK, MURCKO
& TOAL, P.C.
Firm '892
33rd Floor
Gulf Tower
pittsburgh, PA 15219
(412) 471-3000
I"
I
CIVIL DIVISION
,....::
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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
vs.
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Interested Parties. )
JOSEPH M. AND PATRICIA A.
SHEETZ
(SHEETZ, INC.),
Appellant,
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS,
Appellee,
VS.
CUMBERLAND COUNTY,
CAMP HILL BOROUGH,
CAMP HILL SCHOOL DISTRICT,
GD 94-2469 civil Term
PRAECIPE TO SETTLE AND DISCONTINUE
TO: Lawrence E. Welker, Prothonotary
Please settle and discontinue the above-captioned case and mark
it off the docket.
SWORN TO and subscribed
before me this Cf....-x.. day
of ~,-i , 1996.
. fY;r,,~ '~
//.;i .'2'/.u... ,--
Go v No'barY put/lic
Respectfully submitted,
FRANK, BAILS, KIRK, MURCKO &
& TOAL, P.C.
By:
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