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HomeMy WebLinkAbout94-02632 . l' E \,.. ~: . \ ~f 1:;2 -I..-''fl( . r- IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW CUMBERLAND VALLEY SCHOOL DISTRICT NO: 94-2632 APPELLANT v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and QUAKER OATS COMPANY APPELLEES ORDER FIXING ASSESSMENT AND NOW, thlsbday o~ 1994. pursuant to the Stipulation of Counsel Agreeing to Order Fixing Assessment agreed to by Horace A. Johnson, Esq., Attorney for Cumberland County; Stephen D. Tiley, Esq., Attorney for the Appellee, Board of Assessment; John E. Garippa, Esq., Attorney for the Appellee, Quaker Oats Company; Richard C. Snelbaker, Attorney for the Appellant, Cumberland Valley School District and Attorney for the Hampden Township on behalf of their respective clients, it Is HEREBY ORDERED: 1. That the assessments for the 1992, 1993, 1994 and 1995 tax years. on Tax Parcel No. 10-22-0529-011, Hampden Township, Cumberland County, Pennsylvania are fixed as follows: Tax Year Market ValueSTEB Ratio Assessment 1992 $ 12,000,000 8.1% $ 972,000 tf..\putlP'Mpli,lIp.... DEe ) II 16 PH '94 1'( r' ';"-!.;\Y " I~V . lI't ;'[:I,J, ,". ~", ., ,,- -< - J '" ~ 1 :;2.-~1 .,'- IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW CUMBERLAND VALLEY SCHOOL DISTRICT NO: 94-2632 APPELLANT v. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and QUAKER OATS COMPANY APPELLEES STIPULATION OF COUNSEL AGREEING TO ORDER FIXING ASSESSMENT AND NOW, this day of , 1994, it is hereby stipulated and agreed between Horace A. Johnson, Esq., Attorney for Cumberland County; Stephen D. Tiley, Esq., Attorney for the Appellee, Board of Assessment; John E. Garippa, Esq., Attorney for the Appellee, Quaker Oats Company; Richard C. Snelbaker, Attorney for the Appellant, Cumberland Valley School District and Attorney for the Hampden Township on behalf of their respective clients. 1. That the assessments for the 1992, 1993, 1994 and 1995 tax years, on Tax Parcel No. 10-22-0529-011, Hampden Township, Cumberland County, Pennsylvania are fixed as follows: Tax Year Market ValueSTEB Ratio Assessment 1992 $ 12,000,000 $ 12,000,000 8.1% $ 972,000 1993 8.0% $ 960,000 tf..~&bPMt .;. 1994 $ 12.000,000 7.8% $ 936.000 1995 $ 12,000,000 7.5% $ 900,000 2. The parties have agreed that the assessments as set forth in paragraphs one are final. 3. Pursuant to the assessments agreed to above for the 1992. 1993 and 1994 tax years. the Appellee, Quaker Oats Company has made overpayments of taxes to the Cumberland Valley School District, Cumberland County and the Township of Hampden for said tax years. 4. Said over payments will be credited against the 1995 tax liability and future tax liability for the Cumberland Valley School District, Cumberland County and the Township of Hampden until exhausted. BY: -Z-) -. ~ k, , . /.0 ~. -t' ~ I EN D. TILEY, ESQ. BY: QUAt,J ;AT;,COMP~NY BY' '1!t-l- r;i~ J~!JJiJ E. GARIPPA. E . .~~"'MI .. . SCHOOL DISTRICT B 1f..\pHbpMpI1tlp ... tt ~ ~ 'l ... . ~,. OCT 6 I 29 PH '9~ OF ~:~ I (;U' :.:'" ;-r 'I" ,! . .> ':il.;: "PHi ~\\~'i J:: '0 ! r . -,t.... SNELBAKER 8 BRENNEMAN ^ rllOfWIONAL CORPOllAflON A1TORNEYS AT lAW 44 WU T MAIN ~ TREET MECHANICSBURG, PENNSYLVANIA 17055 IUCHAfU) C. SNEUW<ER KEITH Q. BRENNEMAN PHIUP H. SMRE p, O. BOX 318 F^OIMILE (717) 697.7681 711-60/-8528 October 5, 1994 Honorable Edgar B. Bayley Court of Common Pleas Cumberland county Court House One Courthouse square Carlisle, PA 17013 Re: Cumberland Valley School District vs. Cumberland County Board of Assessment Appeals and Quaker Oats Company No. 94-2632 civil Term Real Estate Tax Assessment Appeal Dear Judge Bayley: This is to advise that the Cumberland Valley School has reached an agreement with Quaker Oats Company in the of the appeal scheduled for hearing on October 13, 1994. in the process of drafting final documents. Therefore, in my capacity as attorney for the appellant, I am requesting a general continuance of the hearing while final documentation is prepared. District matter We are If anything further is required, RCS:pjt cc: John E. Garippa, Esquire Gregory G. Lotz, Esquire Stephen D. Tiley, Esquire CUMBERLAND VALLEY SCHOOL DISTRICT, APPELLANT V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and QUAKER OATS COMPANY, APPELLEES IN THE COURTOF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 94-2632 CIVIL TERM ORDER OF COURT AND NOW, this 25th day of July, 1994, upon the motion of defense counsel for a continuance, the motion IS GRANTED. Trial will commence at 8:45 am., Thursday, October 13, 1994, in Courtroom Number 2. .' -- Richard C. Snelbaker, Esquire For Appellant John E, Garlppa, Esquire For Appellee Horace A. Johnson, Esquire Stephen D. Tiley, Esquire :saa ,\ " Jr l lAV' OFFICES GARIPPA /-.ND DAVENPORT ^ l'kOfL:...l0NAL COlU'OkAnON JOHN E. GARIPPA 0 SETH I. DAVENPORT' PHILIP J. CIM-lNUAltlO. GREGORY C. LOTZ .. CH^JU.E5 J. H^RRINCTON, III . U,PAIll Hun ONt TOklD TP.ADf eHau. ~Uln1961 NEW YORK. N.Y. 10046 (212) 524-7714 MONTCLAIR, NEW JERSEY 07042 (20l) 744.1688 TELECOPIER (201) 744-1641 12TH FLOOk. MlT TO'I'll CINTJ.l )QUAkf 1~"'M.UTnUt.T PHILADELPHIA, PA. 19102 (215) 665.5657 Nl"'IU N,J.. N.Y.. NO.' PA. tAl . NlMIlIlN..I..N,Y."A.Ml' ",U,oll N.J. .,A. tAl . MI....Ul N.J.. fA.' MA.lAl- July 21.1994 UnYTO, P.O. taX 15&4 ,,",ONIttAl'" N J 01042 VIA FEDERAL EXPRESS Honorable Edgar B. Bayley Cumberland County Court of Common Pleas Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Cumberland Valley School District v. Cumberland County Board of Assessment Appeals and Quaker Oats Company No. 94-2632 Civil Term Our File No. 3609 Dear Judge Bayley: Pursuant to my correspondence of July 15, 1994, I requested that the currently scheduled September 1, 1994 trial date be adjourned inasmuch as said date is preceding the labor day weekend and I anticipated this matter would take two (2) or three (3) days to try to conclusion, Please be also advised that I have also been assigned a trial date of September 1st and 2nd with regard to a matter in Delaware County, Pennsylvania before the Honorable Leo Serini. Although I also requested an adjournment of that matter, pursuant to my discussion with Judge Serini's chambers this date. said matter will not be adjourned. The matter is captioned Marriott Corp.! Quadrangle v. Delaware County Board of Assessment Appeals and concerns the 1993 and 1994 tax years. This matter has been pending before the Delaware County Court of Common Pleas since December 1992, Therefore, for the above captioned reasons I respectfully request that the currently scheduled September 1. 1994 trial date be continued for a brief period of time, . '. Honorable Edgar B, Bayley July 21,1994 Page 2 Thanking you for your anticipated cooperation with regard to this matter, I remain. JEGllp cc: Richard C. Snelbaker, Esq. Horace A. Johnson, Esq. Stephen D. Tiley, Esq, . Q /JOHN E. GA~ I I . V .-" A .. CUMBERLAND VALLEY SCHOOL IN THE COURT OF COMMON PLEAS OF DISTRICT, : CUMBERLAND COUNTY, PENNSYLVANIA Appellant, vs. CIVIL ACTION. LAW CUMBERLAND COUNTY BOARD NO. 94.2632 CIVIL TERM OF ASSESSMENT APPEALS and QUAKER OATS COMPANY REAL ESTATE TAX ASSESSMENT Appellees: APPEAL ANSWER TO PETITION OF APPEAL FROM DETERMINATION OF REAL ESTATE TAX ASSESSMENT RE: QUAKER OATS COMPANY TAX PARCEL NO. 10-22-0529-011 TO THE HONORABLE, THE JUDGES OF SAID COURT: AND NOW, comes the appellee, Quaker Oats, by its Attomeys, Garippa & Davenport, P.C., and respectfully answers Appellant's Petition as follows: 1. Neither admitted nor denied. 2, a) Neither admitted nor denied. b) Admitted. 3. Admitted. 4. Admitted. 5. Admitted. 6. Admitted. 7. Admitted. 8. Admitted. 9. Denied. 10. Admitted. 11. Denied. ..J " 12. Denied. 13. Admitted. WHEREFORE, the Appellee hereby respectfully requests this Honorable Court to dismiss Appellant's Petition, Dated: June 8,1994 . GARIPPA Q. ORNEY FOR A P LLEE GARIPPA & DAVENPORT, P.C. GI3OOll'<>ol'" ":J'" S" :-)J-. -:;..- ~ I,...... _ l\;.C. ~~ N S. or,' .... N ....;,-..../ -"OJ ...... ~ 1\:.:::, f:"~;"" :e 1.. ::? ~ '-,'.... u , ~ :: ~ ~ m ~I !i '" ~ I !~ j 0 ., a.. 0 Z' .... f! 0 ~~ ~ "-I~ ,. ghi~~ '" > ~ ~ "' 0( 0 UCl~:;;W u: ~ r.: ~ ~l~~ ~ ~H I~~ lil ... C\ ~ ;: .. o Z ~ -:; ~ j;l () ~ 0( -8 . :i ~. '" I- li~ s~ ~ o(~ 3 ~I!~ a..~ u ~I ~~ 0..- I- -< Z ~ 0 (3 =< ~ ~~ I ~l ~ ~ Q " '. " .~ .." .~'I\t> ''''~'''lj''. -'u u...... .1. t"He C>>onttOfO)'~"'onl"'I"ty :, ~ l^~' OFFIC(~ GARIPPA AND DAVENPORT ;~ . 'i CUMBERLAND VALLEY SCHOOL DISTRICT, APPELLANT V. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and QUAKER OATS COMPANY, APPELLEES IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 94-2632 CIVIL TERM ORDER OF COURT AND NOW, this 21 day of May, 1994, hearing on the Petltion of Appeal from Determination of Real Estate Tax Assessment scheduled for August 24, 1994 at 1:30 p.m., is hereby rescheduled for Thursday, September 1,1994, at 8:45 a.m., In Courtroom Number 2. Richard C. Snelbaker, Esquire For Appellant Cumberland County Assessment Office Hampden Township 230 S. Sporting Hili Rd. Mechanicsburg, PA 17055 :saa ". . :1 \\~11l\ B 2,0 ~\\ IS~ . ! t ,r~ t .. ,- . \";",,.P\'<' lJ\ \_':. ' \,.:,t. ,.1"1 cu~~.~.\ " ~.'I'j ((:', \f11 H H~,;L..""~'-t. LAW OI"P1CES SNELDAKER a BRENNEMAN CUMBERLAND VALLEY SCHOOL . IN THE COURT OF COMMON PLEAS OF . DISTRICT, . CUMBERLAND COUNTY, PENNSYLVANIA . Appellant, : . . vs. : CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF NO. q4 - J tc3;i C I' 0/,' I ler/Y'l ASSESSMENT APPEALS and QUAKER OATS COMPANY, REAL ESTATE TAX ASSESSMENT Appellees . APPEAL . ORDER OF COURT AND NOW, this \o.~ day of May, 1994, upon consideration of the within Petition of Appeal from Determination of Real Estate Tax Assessment and on the motion of SNELBAKER & BRENNEMAN, P.C. (Richard C. Snelbaker, Esquire), Attorneys for Appellant, an appeal is allowed and a hearing thereon shall be held in Court Room No. lJ: of the Cumberland County Court House at carliSle, Pennsylvania, on the ~~tJ.. day of ~~ , 1994, at \'. ~O o'clock, j). M., prevailing time. Certified copies of this Order and the within Petition shall be served forthwith on the Appellees, the County of Cumberland and Township of Hampden by return receipt requested. J. J HH /9 2 1)5 ['/1 '9~ I riCE: . II:' 1'1.' ~ '''1 ~ f;" "<'!; I,'"j' :": ,II t , .!;; .~ LAW O"ICE. SNELDAKER 6 BRENNEMAN subject real estate, having an office at st. John's Church Road, Shiremanstown, PA 17011 (hereinafter called "Appellee owner"). 3. The subject premises is real estate situated in the Township of Hampden, Cumberland county, Pennsylvania, improved with various industrial/non-residential improvements, all known as Tax Parcel No. 10-22-0529-011 (hereinafter called "Subject Premises"). 4. The Subject Premises is within the Cumberland Valley School District and is a portion of the real estate tax base of Appellant's real estate tax. 5. The real estate tax assessment for the Subject Premises was heretofore fixed by the Cumberland County Real Estate Tax Assessor at $1,274,030. 6. Appellee Owner appealad said assessment to Appellee Board. 7. Appellee Board held a hearing on said appeal on April 19, 1994, in which Appellant appeared and opposed the appeal. 8. Appellee Board announced its decision on April 25, 1994, in which it found the market value of the Subject Premises to be $12,000,000. (It is noted that the indicated market value of the Subject Premises at the time of said hearing was reported as being $16,333,718 based upon the above assessment and prevailing common level ratio.) 9. Appellant believes and, therefore, avers that the market value of the Subject Premises is greater than $12,000,000, and -2- '. that Appellee Board erred in making such determination. 10. The determination by Appellee Board will result in a substantial decreased real estate tax assessment of the Subject Property with resulting substantial decrease in the real estate tax to Appellant and other real estate taxing bodies. 11. Said determination was improper and is prejudicial to Appellant in removing a substantial portion of Appellant's tax base by establishing a market value which Appellant believes is contrary to and below actual market value. 12. Appellant is aggrieved by the assessment which will result from the Appellee Board's determination. 13. Other parties having an interest in this matter because of real estate tax levying power are: a. COUNTY OF CUMBERLAND, having its office at 1 Courthouse Square, Carlisle, Pennsylvania 17013. b. TOWNSHIP OF HAMPDEN, having its office at 230 South sporting Hill Road, Mechanicsburg, PA 17055. WHEREFORE, pursuant to 72 P.S. 5453.706 and/or 72 P.S. 5020- 520 Appellant hereby appeals from the Appellee Board's determination aforesaid and requests your Honorable Court to hear and determine the matter de novo in accordance with law. LAW O""CIE. SNELBAKER a BRENNEMAN EMAN, P.C. By ~-<- chard C. Snelbaker 44 West Main Street Mechanicsburg, PA 17055-0318 Attorneys for Appellant -3- VERIFICATION It ORR N. BRENNEMAN, Superintendent of the Cumberland Valley School District, being duly authorized to verify the foregoing Petition, do hereby verify that the facts set forth in said Petition are true and correct to the best of my knowledge, information and belief. I understand that false statements made herein are made subject to the penalties of 18 Pa, C.S. 54904 relating to unsworn falsification to authorities. ~ Ai, fl.,/tV>t4~ Orr . Brenneman (superintendent) Dated: May 17, 1994 LAW OFFICE>> SNELBAKER a BRENNEMAN . . , ':f J--., ..,.,;- ..,,' - ,- (~~.;: --~.,