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INRE:
APPEAL OF KINNEY SHOE
CORPORATION FROM THE
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
TAX PARCEL NOS.: 18.22.0519.310
ad 10.22.0519.001
: IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY,
: PENNSYLVANIA
.
.
.
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: NO. 94.6450 CIVIL TERM
MUNICIPALITIES: :
BOROUGH OF MECHANlCSBURG :
.
.
ASSESSMENT FOR THE YEAR 1995 :
PROPERTY OF:
~YSHOECORPORATlON
.
.
: CIVn..ACTlON.LAW
QfU1EB.
AND NOW, this 2'1 day of lJ~ ' 1995, upon
consideration of the within Stipulation and Joint Motion for Agreed Order, It Is
Decreed and Ordered that the total market value of the subject property as of the
date applicable to this proceeding Is $3,400,000.00, and that the common level
ratio applicable hereto Is 7.5%. The total assessment of the property for tax years
beginning January 1, 1995 and thereafter until changed as provided by law, shall
be $255,000.00. The Cumberland County Assessment Office shall allocate said
total assessment between land and Improvements as provided by law, and by
the procedures of the Cumberland County Assessment Office. The Cumberland
County Assessment Office shall promptly notify the appropriate taxing bodies d
the change In assessment. ./ ;I'
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By:
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vr t'IF PR"r,',.~, jl~t
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IN RE:
APPEAL OF KINNEY SHOE
CORPORATION FROM TIlE
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
TAX PARCEL NOS.: 18.22-0519.310
and 16-22-0519.001
MUNlClPALITIF.S: :
BOROUGH OF MECHANICSBURG :
.
.
ASSESSMENT FOR TIlE YEAR 1995 :
;:AOFil:ATi:' (,~:
~YSHOECORPORATION
: IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY,
: PENNSYI. VANIA
.
.
: NO. 94-6450 CIVIL TERM
.
.
: CIVIL ACTION. LAW
S1IPULATlO~ ,MID .fOINT MOTlO~ FOR AGREED ORDER
AND NOW, this so'O day of O{ h6e ... , 199~, it is hereby agreed and
stipulated between Petitioner, Kinney Shoe Corporation. by its attorney. Stephen M.
Howard, Esquire; Respondents, Cumberland County Board of ASlessment Appeals and
Cumberland County, by their attorney, Stephen D. Tiley, Esquire; Respondents,
CU'Ilberland \iilley School District, Mechanicsburg Area School District, and lbwnship
of Hampden, by their attorney, Richard C. SnelbaJter. Esquire: and Borough of
Mechanicsburg, by its 8ttomey, William L. Sunday, Esquire, is II follows:
1 P...;tic....- fl'." 3. "e';'\'o" f~r --"c"rm."' --,.--' &:r-m tl. - - .s,. 'nl~nt fix .. L.
. ... --.. ...... .......f.; r '"..- ....."" ........... ......... -..... wtJ,tIvu' &1"'" .. ...... II., .... '" 11;.... UJ
the Cumberland Cou~ly Board of Assessment Appeals by Petition for Review of Real
Estate Assessmentdated November 10, 1994 and filed November 14,1994, to which an
Order fixing a date and place for a hearing was entered on November 16, 1994. The
panics have now settled this case.
2. The applicable year for which the above captioned assessment appeal was
filed is the calender year 199~.
Stlpullllon Ind Joint Motion 10' AglHd Orde,
Pig. 1 01 3
3. The property which is the subject of this appeal is composed of two
Cumberland County assessment parcel numbers as it is located in two municipalities,
Hampden Thwnship and the Borough of Mechanicsburg. The parcel numbers are 18-
22.0~19-310 and 10-22-0519-001 and the property is known as the Kinney Shoe
facility on Brandy Lane, Mechanicsburg, Cumberland County, Pennsylvania.
4. The parties stipulate that the total market value of the subject property as of
the date the original petition to the Cumberland County Board of Assessment Appeals
was filed shall be fixed at $3,400,000.00.
5. The common lev,.,1 ratjo arrli~nb\e t(l this appell\ fOI' the 1995 ~~~ j'~:l:'. :~
certified by the State 1llx Equalization Board on or before July 1. 1994, is 7.5%.
Applying the common level ratio to the total market value of the subject property results
in its lawful total assessment being $255,000.00. The common level ratio varies by more
than 15% from the Cumberland County predetennined ratio, which is 25% and
therefore the common level ratio is applicable to this appeal and the assessment shall be
fixed at the said $255,000.00.
6. The Cumberland County Assessor's Office shall allocate the total assessment
between land and improvements as provided by law and the procedures of the
Cumberland County Assessment Office.
7. The Cumberland County Assessment Office shall promptly notify the
appropriate taxing bodies of the change in assessment, effective retroactively to January
1. I $9~. Wid ir.3tru". th,;; tiAir.g l:.o.:1e.. tv i'llllk.e any apllrOi'liatc: refunds.
8. The new assessment shall be effective January .1, 1995 and shall remain
unchanged unless and until changed as otherwise provided by law.
9. Each party to this appeal shall bear its own costs.
10. The Court is requested to enter the proposed Order attached hereto.
11. The undersigned Attorneys each hereby warrants to the other and to the
parties and to the Court that he has reviewed this Settlement Stipulation with his client
Stipulation and Joint Motion lor Agreed Order
PaQe 2 01 3
If'; .'
or clients and that he has specifically been authorized to enter into this Settlement
Stipulation by his client or client.
Respectfully Submitted,
PETITIONER, KINNEY SHOE CORPQRAnON
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n M. Howard, squire
ey for Petitioner
Date: ttI~~1/I1tIi'lf/BY: g'
Att
RESPONDENTS, CUMBERLAND COUNTY
BOARD OF ASSESSMENT APPBALS
and COUNTY OF CUMBERLAND
Date: ;/--1-- ~ If'/' By: ,4 A./ .I5J . '7 .~
~
By: Stephen D. Tiley, Esquire
Attorney for Respondent
RESPONDENTS, CUMBERLAND VALLEY
SCHOOL DISTRICT, MECHANlCSBURO
AREA SCHOOL DISTRICT and TOWNSHIP OF
Date: N04JftIIW-- ,~ 1"1t"
By:
Sne Brenneman
By: Richard C. Snelbakcr, Esquire
Attc.mcy fc,r R",,,,,"uenil
RESPONDENT, BOROUOHOF
MECHANICSBURO
Date: d.~r~I1",t. '~, 19<Jr'
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William L. Sunday, Esqdlre
Attorney for Respondent
By:
StipulatIOn and Joint MotIOn 10' Agrtld Orllt,
Plge 3 01 3
Nov II
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IN THB COURT OF COMMON PLEAS OF CUMBBRLAND COUNTY, PBNNSYLVANIA
CIVIL ACTION - LAW
IN RB:
APPBAL OF KINNEY SHOE CORPORATION
FROM THE CUMBERLAND COUNTY BOARD
OF ASSBSSMENT APPEALS
TAX PARCEL NO.: 18-22-0519-310 and
10-22-0519-001
NO.
MUNICIPALITY: BOROUGH OF MECHANICSBURG
ASSESSMENT FOR THE YEAR 1995
PROPERTY OF KINNEY SHOE CORPORATION
P.TITIOH .OR REVI"
O. RaAL .STAT. ASS.SS~
TO THE HONORABLE, THE JUDGES OF SAID COURT:
1. The Petitioner is KINNEY SHOE CORPORATION, a
corporation duly authorized to transact business in Pennsylvania
with a principal place of business located at Brady Lane, Camp
Hill, Pennsylvania 17011.
2. The Respondent is the Cumberland County Board of
Assessment Appeals whose address is 1 Courthouse Square,
Carlisle, Pennsylvania 17013.
3. The petitioner is the owner of properties located
at Brady Lane in Mechanicsburg Borough, Pennsylvania which are
identified for local real estate tax purposes as Parcel
Nos. 18~22~0519-310 and 10~22-0519~001 respectively (hereinafter
-Premises-I.
4. Sometime in 1994, the Petitioner was informed that
the assessment of the Premises on a combined basis for local real
estate tax purposes was fixed for the year 1995 at $ 269,950.
5. The petitioner timely filed notice of its intention
to appeal this assessment to the CUmberland County Board of
Assessment Appeals ("Board") and a hearing was subsequently held
by the Board.
6. By notice dated October 21, 1994, th~ petitioner
was informed that the Board had affirmed the assessment. (See
Bxhibit "A" attached hereto) .
7. The assessment for the Premises as fixed by the
Board is excessive, improper, unjust and contrary to law for the
following reasons:
(a) the assessment is based in whole or in part upon
an appraisal that does not represent the actual
value of the Premises.
(b) the ratio of assessed value to actual value
applied in making the assessment is in excess of
the ratio applied by the taxing authority.
(c) the assessment lacks uniformity.
(d) the assessment is discriminatory.
(e) the assessment is otherwise unjust and
inequitable.
.
CBRTIPICATION of VERIPICATION
1. I, Stephen M. Howard, am an Attorney-at-Law of the
Commonwealth of Pennsylvania and have been retained to represent
the Petitioner, KINNEY SHOE CORPORATION, in the within cause of
action.
2. I have been authorized to file this petition on
behalf of the Petitioner.
3. This Certification of Verification is not executed
by an officer of Petitioner because the Verification could not be
obtained within the time prescribed to effect this Appeal by
statute and rules of the Court.
4. I am familiar with all of the facts contained in
this Petition.
5. I certify that all of the facts set forth in this
Petition are true and correct to the best of my knowledge and
belief. I further certify that if any of the foregoing
statements are willfully incorrect, I am subject to penalties as
stated in the Pennsylvania Crimes Code, 18 PA.C.S. 4904, relating
to unsworn falsification to authorities.
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IN THB COURT OF COMMON PLBAS OF CUMBBRLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
IN RB:
APPBAL OF KINNBY SHOB CORPORATION
FROM THE CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
TAX PARCEL NO.: 18-22-0519-310 and
10-22-0519-001
NO. 94-6450
MUNICIPALITY; BOROUGH OF MECHANICSBURG
ASSESSMENT FOR THE YEAR 1995
PROPERTY OF KINNEY SHOE CORPORATION
CERTIFICATE OF SERVICE
The under9igned hereby certifies that a true and correct
copy of the petition for Review of Real Estate Assessment and
Order in the entitled action has been served upon the following
by way of certified mail return receipt requested:
Horace A. Johnson Esquire
Solicitor for Cumberland County
301 Market Street
Lemoyne, PA 17043
Stephen Tiley, Esquire
Solicitor for Board of Assessment
5 South Hanover Street
Carlisle, PA 17013
William Sunday, Esquire
Solicitor for Borough of Mechanicsburg
39 West Main Street
Mechanicsburg, PA 17055
~
,
Richard Snelbaker, Rsquire
Solicitor for Mechanicsburg School District
44 West Main Street
Mechaniclburg, PA 17055
The foregolng Itatement is true and correct and I understand
that if it is not, I am lubject to penaltiel as 8tated in the
~enn8ylvania Crimel Code, 18 PA. C.S. 4904, for unsworn
falsification to authorities.
Dated: November 30, 1994
IN RE:
APPEAL OF KINNEY SHOE
CORPORATION FROM THE
CUMBERLAND COUNTY
BOARD OF ASSESSMENT APPEAl,S
TAX PARCEL NO.: 18.11.0519.310
and 10.22.0519.001
MUNICIPALITY: :
BOROUGH OF MECHANICSBURG :
ASSESSMENT FOR THE YEAR 1995
PROPERTY OF:
KINNEY SHOE CORPORATION
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
NO. 94.6450 CIVIL TERM
CIVIL ACTION. LAW
REPLY
AND NOW, comes the County of Cumberland, and Cumberland County Board
of Assessment Appeals, by Stephen D. Tiley, Esquire, its Assistant Solicitor, and flies
this Reply to the Petition for Review of Real Estate Assessment, as follows:
1. Admitted.
2. Admitted.
3. Admitted. (However the property Is located on Brandy, not Brady Lane.)
4. Denied. The prior combined assessment was $270,000.00 not
$209,950.00 as set forth by the Petitioner.
5. Admitted.
6, Admitted.
7. Denied, The averments of this paragraph, and Its lettered subparagraphs,
contain conclusions 01 law to which no responsive pleading is required. Strict proof
at trial is demanded. By way of further answer, Petitlorler has the right to appeal de
novo pursuant to The Fourth to Eighth Class County Assessment Law Section 7.04
(72 P.S. ~5453.704).
WHEREFORE, the Respondent prays Your Honorable Court for a Judgment In
Its favor affirming the fair market value of the property at the value Indicated by the
prior assessment, or such higher amount as the Court may deem proper.
Dated: ,iY?1'
-
S ep D. Tiley, Esquire
Assistant Cumberland County Solicitor
Attomey for Board of Assessment Appeals
5 South Hanover Street
Carlisle, PA 17013
(717) 243.5838
Supreme Court 1.0. No.: 32318
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IN REI APPEAL OF
KINNEY SHOE CORPORATION
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
No. 94-6450 CIVIL TERM
REAL ESTATE TAX ASSESSMENT
APPEAL
PRAECIPE TO INTERVENE
TOI Prothonotary of Cumberland County
Mechanicsburg Area School District, a local taxing body,
hereby intervenes as a party respondent-appellee.
SNELBAK
, P.c.
By
Date: Dece.ber /C- , 1994
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CERTIFICATE OF SERVICE
I hereby certify that I ftm this date serving a true and
correct copy of the within Praecipe to Intervene upon the
attorney for the petitioner-appellant by sending the same by
first-class mail postage paid addressed as follows:
Stephen M. Howard, Esquire
605 North Broad street
Lansdale, PA 19446
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card C. Sna a er
SNELBAKER , BRENNEMAN, P.C.
Attorneys for Mechanicsburg
Area School District
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Dated: December I.~ , 1994
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CERTIFICATE OF SERVICE
I hereby certify that I am this date serving a true and
correct copy of the within Praecipe to Enter Appearance upon the
attorney for the petitioner-appellant by sending the sam. by
first-class mail postage paid addressed a. follow.:
Stephen M. Howard, Esquire
605 North Broad Street
Lansdale, PA 19446
and to the Assistant County Solicitor by the same means addr....d
as follows:
Stephen D. Tiley, Esquire
5 South Hanover Street
Carlisle, PA 17013
chard C. Sne ba er
SNELBAKER , BRENNEMAN, P.C.
Attorneys for Cumb.rland
Valley School Di.trict
Dated: January 31. 1995
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