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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
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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
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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:
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EN D. TILEY, ESQ.
BY:
QUAt,J ;AT;,COMP~NY
BY' '1!t-l- r;i~
J~!JJiJ E. GARIPPA. E .
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. SCHOOL DISTRICT
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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
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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 .
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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
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July 21.1994
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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,
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/JOHN E. GA~
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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.
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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.
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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
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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.
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LAW O"ICE.
SNELDAKER
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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
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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
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chard C. Snelbaker
44 West Main Street
Mechanicsburg, PA 17055-0318
Attorneys for Appellant
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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.
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Orr . Brenneman
(superintendent)
Dated: May 17, 1994
LAW OFFICE>>
SNELBAKER
a
BRENNEMAN
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