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HomeMy WebLinkAbout94-02469 ~J '- ~ 0"-- \.9 ::t- <'\J t.'" 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 . ". . 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. ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) 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 ~:..} 1," -"4- I :. ,. ,I.' , '+~:;'!~i~~~,~t:{.> . 1M ~,.."k 'n"".{i.''''II ti . .' , .\,:i;;J~l~,~,:~t,~~.t,'n: ". ',' ."..\,1 ~. F'" ...! ". it : ,1J:';~,~:;;\;F.., ~.i~~" ~. 'i~;,ir>:,>:~' , .1, "-'re. ",,~ "i1l '0 ;~-1 ~f,'~'"''- . . ,<-~,~ . L~~i~:;t;.~-':~~: ':/'::'>~"': ,;: ..1~ .~~'~':~~"?~l ,\1 H:~:' ~,)", ;':. .,', ~"', :.,'~:;;,~!t::n ,.. 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',- ~ ~r;:-.:t' ~. <<::;;"-<'~ ~1':~r' ,',' . :v !;'" ri~ ",;r ,', (,'-' . . ,ori :t ,',< ~i l-,., ", 'J.:' !;.;' ~l '^,k,:;;~ ':~',-1 r~-: ::I.: ":""t. ~' p... ;') ", "',. o ~-'i,,~' .. ;"t ;-,.~ ,":';- i 'i~; _'4 Ii- '~UJlf '.171'1 ,;"':"; t~ .' " . f' " " '" .............-~' 'I'" , ,. ,....~.. ~, 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. ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) 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" ~ ~ 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. "_._._. ,__LL.o_t~ ...~\\f'','.'i'''l_''r-I ..,! -. .' ......: .::..:, , J .0,.!/;1. I .n . .....-.._:.J _, PLEASE.U~E.~DDJTIqNAL PAGES FOR ANY , OTHER REMARKS RELATIVE TO THE PROPERTY. * 'Ihis lease is not an anns-length lease. "'" . 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' /".-. ~~~!.-.. i'.'~';~;\l:..".c '~':'," , . :.. 'c .,., " r":::.,,, "'c,~ .' .,',...n 1:n4 t,,:.....~ 't.o~;--:-.~_.__. I .oL,.._.""..~-...:.;;..oI~'~ . I .. " . ,.. . . 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. ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) 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 ~~i-i~~t:-.;-;~;' _ . ~r,~",.d"', ~;;ll~',::": " 5;~f~{~~) i~:" "i, "fj::" ,;~'~ lJ~1.'l-I"- . jJ '<1' ,<" ~~ ..' i\.:f,01' ':-~lj it ~;.(,-;'\~},," ,T~ " ,,,.::~ ~~,. J.::i'.~~..,....t...) i-!.. . :"';;-f!.' :~'4';. Sjr"~'.t~~~~1!~?'~' ".4:.0'(': .... 'II'" -.- ~" . :Fr' ,:/:-,',:.,., ~;'f ' , "-.. ';;}) ".I,:t...~",' r' ':1~' {;.., ''',,''.,'''' ,.; ..... 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" ,,' "3:<. ;.:.~ . ..., ! , . ,'., ,',',,'" .:ii,'::';;i' Y""'t":..~;""..,~:,.,\~~ji\E&qi<~~::,,.:.. ,.,'"..;"",.,....,1H4"""'..~I\\'~'r;Jh1fo.4t~;M,1_.~_~f.'<[Jj..h' \ \ (j) ~o <!!P'l,'~,'! ,1... ; ~~'~ 2 SB rK 'g~ .., KaT 9 " tIli:u-OFFlCE OF lHE j';iOTtlllHOTARY CilH8EHLAHO comITY PEllHSYLVAKIA ~, fi~. " 7tC/ "U 4cJ,~ 0~ .. ~ ., .~. ,. c::. (;s.~ C~ 30:3 7 ~tp~ /o.(){~ ~ 0/7 q f 3.3 t?:. ",,,\ , ~,' " .",( I.... :~~ '.; ,",' " .-f'1 ::\ ,..'; "" ~ \.-- ~~ ,i ----....-. .;' j"~;;-;" .. . .' --, '. - ,. . ,. - ~ . ...,:; ~ '!> I;'; (""of':' '\"-'11:, ~j;~ ;-:; '-fl ..~ t ~~./~-: . 'M 1d III --t~/.- ., "::'~-:"':~J< -;"~.~2: ",''''1 '~'.::;~,:,:l ';ft:"'>:) . \ ~. 't~ '.,' r< ,c',,':'" ;;n~~ ~~ >-.; '.. ,_._:;1 J:...~~,~' . "Jt.t,~f,.. .':,;,. ,. ! f: '. '/': .,', "'-';.' . ;"c;" ,. " ,; ...,.....-. '1". 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 ,....:: ...A_'ipH' IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA vs. ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) 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: My CommissJ.' ot" E....~...'re.s.. ",~".~lol:UYNllc ^!,.L .',' :,Cc~~ly .~, .. ,". H "-:,.<3.UCJ.19. 1996 1.-.' ';'~~:,;.~;::=-~~t.o..,otNow'ot1S ,..: 1 ,'. c , '" ,.., 'l.'. , " r-. , ,,' ,0 :'"i .~ 0, j ~ ,. ;-- ., ~ ~