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HomeMy WebLinkAbout94-06452 11,1 ;,1, f""li: J ~ .A ',j 1 .~. V" F - ~ J ~ J (l \l) ':t' ~ I. ", " ". "i 1 1 , " ,,' ., , I, ,"-, ','I! , ' \" , , ,Ii " , " , " 'I,' 1 ','!', ,i/,l)'f t I, ,,1,'\';", , '!~la .1 ,_'!:::I "i' ,,! ,i~ 'ill! I ' .', ~.-) i:, ',0' . (' lll,{ "'I' I. ,I ,.1'1';''- ".,. '1\(1.l, li-?' ,,1 ~.:!! {V " ,,' " " , " l'r 1 ,',! " . ,d '\, " " , , ,I, , , tr; IJ) Fe; Lr. ~ eM ;~;...r: \~r:! r:.)r4-:;' c:....t;( : ~r.= '~~t. Fl.,) tl,.. ) .." ~r '.~ , . ,- ". (tJ "1'1 I ,;:1 tr; LiJ, I .... t 1.I(r~l ", (..J [qn.. ,. (;.) ,~ 15 r- C1'l () -' Ii, . ,~ . ~ , . James D. Flower, Bsqui~e Solicitor tor Carlisle School District 11 B. High Street Carlisle, PA 17013 The toregoing statement is true and correct and I underltand that if it is not, I am subject to penalties as stated in the Pennsylvania Crimes Code, 18 PAr C.S. 4904, for unsworn falsitication to authorities. Dated: October 3, 1997 St Att rney for 1.0. *32179 605 North Broad Street Lansdale, PA 19446 215/362-2572 'I' " " 1;: IJ) ?:; ,5 U': ..:.. .. .-:~ -if tloJr.~! C"1 . , ,.I., ,I, ~.:; J ;~; f'''' ~ .. ,:':i ~i ,'-.. , l;j I, I (',,' -j' ,,1,;.;.. c.: I, ,-- II,)&! ~ l.J IlJ 0 ;-..: ". r- '.:' u rf' (j IN RE: APPEAL OF BEARINGS, INC. FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO. 21.0e-0675-003C MUNICIPALlTV: BOROUGH OF CARLISLE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 94 6452 CIVIL TERM QBDER Of couRl AND NOW, this 13th day of October, 1997, a hearing In this tax ......ment appeal Is scheduled for Friday, December 5, 1997, at 8:45 a.m., In Courtroom Number 2, Cumberland County Courthouse, Carlisle. By ~e Court, ( Edgar B. Bayley, J. I Stephen M. Howard, Esquire For Bearings, Inc. Richard Snetbaker, Esquire For South Middleton School District Stephen Tiley, Esquire For Cumberland County :188 f1~ (Yl~J.. IO/I'II'?, ~(J ;A . -f, IN RE: APPEAL OF BEARINGS, INC. : FROM THE CUMBERLAND COUNTY : BOARD OF ASSESSMENT APPEALS : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA . . TAX PARCEL NO.: 21.0S.0575.003C: MUNICIPALITY: BOROUGH OF CARLISLE ASSESSMENT FOR THE YEAR 1995 PROPERTY OF BEARINGS, INC. NO. 94.6452 CIVIL TERM CIVIL ACTION. LAW REPLY AND NOW. comes Ihe County of Cumberland. and Cumberland County Board of Assessment Appeals, by Stephen O. Tiley. Esquire. its Assistant Solicitor, and files this Reply to Ihe Petition for Review of Real Estate Assessment, as follows: I. Admilled. 2. Admilled. 3. Admilled. 4. Admilled. 5. Admilled. 6. Admilled. 7. Denied. The averments of this paragraph, and its lettered subparagraphs, contain conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded. By way of further answer, Petitioner 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 affimling the fair market value of the property .'.1 the value indicated by Ihe prior assessment, or such higher amount as the Court may deem proper. Datedi.J?, ~ I 1:1 t "7? Y' ~/ ~;~9 ."7 ---) Sleph D. Tiley. Esquire - Assistant Cumberland County Solicitor Attorney for Board of Assessment Appeals 5 South Hanover Streel Carlisle, PA 17013 (7 \7) 243-5838 Supreme Court 1.0. No.: 32318 IN RE: APPEAL OF BEARINGS, INC. FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 2l-0a.057S-00JC: MUNICIPALITY: BOROUGH OF CARLISLE ASSESSMENT FOR THE YEAR 1995 PROPERTY OF BEARINGS, INC. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA NO. 94-6452 CIVIL TERM CIVIL ACTION. LAW CERTIFICATE OF SERVICE I, Stephen D. Tiley, Esquire, do hereby cortify that on this date I have served a copy of the Reply of the Respondent, Cumberland County Board of Assessment Appeals, and County of Cumberland, by sending the same to the Petitioner's attomey of record by regular United States Mail, postage prepaid, to: Stephen M. Howard, Esquire 605 North Broad Street Lansdale, PA 19446. Dated: 1:r??4,y / ~v ~. );L, Step nO. 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 . ,. ,"l , , , I .\)' " , , :j ..:l '" ~ ei :II; . O~ :I :IIZ :I ~Q~ :lip IIIl -Z!$j 00 ~3I Uu !1:i< ""Q g~ ~lIIlll. ~ ~ i" ~ 0 l::lO ~ t;~:S :j::lQ ~ ~ (Il ~ ~ p~Z :II; pll: ~i~_N o ~ :';;0 CIlU< .. f~ Ulll..l ;e ~I&l~ ~~~II :1>- ..l:C~~ !;jpfIl ;< I:l :j"'''' ...UZ O~ ~I!Z :j Z""t'J IIIl ll.Op~ _Oll. zti Z ~1IIl0~ - <lI.U< '\ii.'-:l/i NANCY A. lEeCH CH_ STEPHEN D. TILEY ASSISTANT SOUCITOA JOHN e. WARD CHIE' CLERK DENNIS R. MARION COUNTY ADMINISTRATOR EARL R. KELLER vtCE-CHAlfIlMAH HORACE A. JOHNSON SOUCITOA MARCIA L. MYERS SECAITAAV atommtl1l1tonefl1 of atumbeflanb (!tountu One Courthouse Square, Carlisle, PA 17013 (717) 240-6150 Deoember 4, 1997 Hon. Edgar B. Bayley Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 " i,l Re: Bearings, Inc. Assessment Appeal No. 94-6452 ;~ I,:, Dear Judge Bayley: ". .;:~ I' The above referenced calle, which is scheduled for trial tomcmow, Friday, December 5,1997, has been settled. I ask that the hearing be continued generally. am now preparing a draft Stipulation for review and signatures. We will hopefully have a Stipulation and proposed Order to you within the next few weeks. S,;2ou;J: 7~ .1 Stephen D. Tiley SDT/tlb cc:: Stephen M. Howard, Esquire Rlc:hard C. Snelbaker, Esquire IN RE: APPEAL OF BEARINGS, IN THE COURT OF COMMON PLEAS OF INC, FROM THE CUMBERLAND . CUMBERLAND COUNTY, PENNSYLVANIA COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO. 21-oe-0575-003C MUNICIPALITY: BOROUGH OF CARUSLE 94-6452 CIVIL TERM QRDER OF COURT AND NOW, this 5th day of December, 1997, upon relation by counsel that the caN II Httled and that the parties are circulating a stipulation to effectuate that HttIement, the hearing scheduled for December 5, 1997, IS CONTINUED GINIRALLY to the call of any party. By the COurt, :;..( . Stephen M. Howard, Esquire For B_ngl, Inc. .~ Richard Snelbaker, Esquire ~"';r/'I1 For Cumberland Valley School District and 1-"'" Mlddleeex Townlhip Stephen Tiley, Esquire For Cumberland County :... 0'," ,- PI [D-CF'Ir.r.: '''I,:,-:.o,r,'' '" ,::' ',TII1Y 1 '. I',' \',ltt1 C)7f)tr -;j r,:i 1'1: 1;2 el""" ' , ""1" "f', ',..', , '...,.J,..l,' I~EI'J,'I;:;Yl'\!:'l: I, , , , '.j " " '\ " .,', IN RE: APPEAL OF BEARINGS, INC. : fROM THE CUMBERI.AND COUNTY : BOARD OF ASSESSMENT APPEALS TAX PARCEl. NO.: 21.08.0575.003C MUNICIPALITY: BOROUGH m' CARLISLE ASSESSMENT FOR THE YEAR 1995 PROPERTY OF BEARINGS, INC. , IN THE COURT OF COMMON PLEAS 0(0' CUMBERLAND COUNTY, PENNSYLVANIA NO. 94.6452 CIVIL TERM CIVIL ACTION. LAW ORDER AND NOW, this '\ day of ~,19il, upon consideration of the within Stipulation and Joint Motion for Agreed Order, It is Decreed and Ordered that the total assessment of the subject property for the tax years as hereafter designated, shall be as follows: Assessment for 1995 Assessment for 1996 Assessment for 1997 Assessment for 1998 $172,500 $175,200 $182,000 $189,000 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 of the change in assessment. ,I BY T~E COU T, I \..,. '~ By:"'" \ ~ J. . " 'r " I ,I r .I IN RE: APPEAL OF BEARINGS, INC. FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEAI.S TAX PARCEL NO.: 21.08.0575.003C MUNICIPALITY: BOROUGH Of' CARLISLE ASSESSMENT FOR THE YEAR 1995 PROPERTY OF BEARINGS, INC. I,; , " IN THE COURT 010" COMMON PU:AS 01" CUMBERI.AND COUNTY, PENNSYL VANIA NO. 94.6452 CIVIl. TERM CIVIL ACTION. LAW STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this day of , 1998, It Is hereby agreed and stipulated between Petitioner, Bearings, Inc., by Its attorney, Stephen M. "'award. Esquire; and Respondents, Cumberland County Board of Assessment Appeals and Cumberland County, by its attorney, Stephen D. Tiley, Esquire; and Interveners, Cumberland Valley School District and Township of Middlesex, by their attorney, Richard C. Snelbaker, Esquire, as follows: 1. Petitioner flied a Petition for Review of Real Estate Assessment dated November 10, 1994 and filed on November 14, 1994. By Order 01 Court dated October 13,1997, a hearing was scheduled for December 5,1997 at 8:45 A.M. The parties have settled this case and agree to continue that hearing pending the entry of a stipulated Order. 2. The applicable year for which the above captioned assessment appeal was filed is the calender year 1994. Pursuant to Pennsylvania Law, the appftal is deemed valid for subsequent years as well. 3. The property which Is the subject of this appeal is Cumberland County Assessment Parcel No. 21-08-0575-003C and is known as the Bearings, Inc. " Slil'lulallon and Jolnl Molion to/ Agreed Order Page 1 01 3 . ~ " Distribution Center, recently renamed the Applied Industrial Technology Distribution Center. The property Is situate at 1103 Claremont Road in Middlesex Township, Cumberland County, Pennsylvania. 4. The parties stipulate that the total market value of the subject property shall be fixed as follows: For 1995 For 1996 For 1997 For 1998 $2,300,000 $2,400,000 $2,600,000 $2,700,000 5. The common level ratios applicable to this appeal for these tax years are as follows: Applicable to 1995 Applicable to 1996 Applicable to 1997 Applicable to 1998 7.5% 7.3% 7.0% 7.0% 6. The common level ratios vary by more than 15% from the Cumberland County predetermined ratio, which Is 25%, and therefore the common level ratios are applicable to this appeal and the assessments shall be fixed as follows: Assessment for 1995 Assessment for 1996 Assessment for 1997 Assessment for 1998 $172,500 $175,200 $182,000 $189,000 7. 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. 8. The 1998 assessment of $189,000 shall be effective for tax years beginning on and after January 1, 1998, and shall remain unchanged unless and until changed as otherwise provided by law. 9. The Cumberland County Assessment Office shall promptly notify the I \' Stipulation and Joint Motion lor Agreed Order Page 2 0' 3 , I , . .... .. . ~ '~ appropriate taxing bodies of the change In assessment, and instruct the taxing bodies to make any appropriate refunds beginning with 1995 County and Township real estate taxes and 1995-96 School real estate taxes. 10. Each party to this appeal shall bear Its own costs. 11. 'The Court Is requested to enter the proposed Order attached hereto. 12. 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 or clients and that he has specifically been authorized to enter into this Settlement Stipulation by his client or clients. Respectfully Submitted, Date: By: Date: ol/ri1 RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY OF CUMBERLAND ~ LL j) 7' ./ By: 4, .'/fI'....- ..;.11-' _ .....~ I ~tep en D. Tiley, Esquire Assistant Cumberland County Solicitor Attorney for Respondent Date: ~Af In- INTERVENERS, CUMBERLAND VALLEY SCHOOL DISTRICT and TOWNSHIP OF MIDI'7Ln By: ~::;:;ire Attorney for Interveners Stipulation and Joint Mollon lor Agreed Order Page 3 of 3 ~ .,. t: ~~ .;j 'lI-' ). -"" ~q 8 :-;j ~.~ tl f, "",)I rC .i! x: (),'~ ..... ..: r.1;;~ -- C~ 0 .-,;: C"'6 lilL. 7.!h-. ')1> Erllj e :t':;' '1 ~ ... \d~ ~ CD a VI ~ 4 F" :i E-o~ Z ..::I '" ~:i C,) 0 Z . 0 ... r:: 0>- 'C,)'" co 0 =5 C,) '" i' ::Ell: ZQ< '" E-o~ ::II -ZE-o ... s!!il 00 ll: CIl'<z '" !~ C,)C,) ~~ O..::l~ i' 00 ~~ zll:::E ... "-Q i' ~ffi OZ;:s ii!!ilj .... ~ ~ 1- S:l :i::ll IN Z~ ii~il t~z - C,)Z =5< .. <ell: pll:< ..,0 . zO 0 o~> ~~ "- z 0< u;~ ogj"- 'il r::ll: gjpln '1'< ..::IE-oO ~ <0 .. ~ :i::E~ ..::1"- E-oC,)Z "'..::I !!S~ .s: ~ "'0"1: P 0_ '" zC,) !i "'ll:0 ~ ~ <"-= ~FE8 I ~ 1998 , . NOV 1619~ IN THB COURT OF COMMON PLBAS OF CUMBBRLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW IN RS: APPBAL OF BEARINGS, INC. FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 21-08-0575-003C MUNICIPALITY: BOROUGH OF CARLISLE ASSESSMENT FOR THE YEAR 1995 PROPERTY OF BEARINGS, INC. NO. QY-''f5"2. ~T~ ORD.. AND NOW, this lb day of lU~ , 1994, upon consideration of the foregoing petition for Review of Real Estate Assessment, it is hereby ordered pursuant to the Act of June 26, 1931, P.L. 1379, Section 9, as amended (72 P.S. Section 5350) that within twenty (20) days after the date of entry by the Court of this Order, the petitioner shall mail, by certified mail, a copy of the petition and Order to the following: the Board of Assessment; the County Solicitor; the municipality in which the tax parcels are located; and the school district in which the tax parcels are located. Within thirty (30) days after the date of entry of this Order, the petitioner shall file an affidavit of service with the Prothonotary. " I,i Any person or governmental agency upon whom a copy ot the petition and this Order is x'equired to be served as stated above, may file a reply or may intervene in the Appeal proceedings as a matter of right by filing with the Prothonotary, within twenty (20) days after receipt of the copy of a Petition and Order, either a response to the Petition or a praecipe directing intervention as an appellant or appellee, as the case may be. If such response or praecipe has not been filed within the required twenty (20) day period, intervention thereafter shall be governed by Pennsylvania Rules of Civil Procedure 2326 through 2350 inclusive. ) BY TH,E COURT ~ L_..'/ J. 'I I ~ I Now 16 3 5Z rK '9~ f . unl0~ u I, ,now ..,,~y GlJt1:r1i' ,INil c. :I'NTY t-'t~jkS fljtJ,,~\~ I' , " . . !, 1\ 4. Sometime in 1994, the petitioner was intormed that the assessment of the Premises for local real estate tax purpose. i was tixed for the year 1995 at $ 205,490. 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, the Petitioner was informed that the Board had affirmed the assessment. (See " Exhibit "A" attached hereto) . 7. The assessment for the Premises as fixed by the Board is excessive, improper, unjust and contrary to law for the tOllowing reasons: (a) the assessment is based in whole or in part upon an appraisal that does not represent the actual value of the Premise~. " (b) the ratio of assessed value to actual value applied in making the assessment is in excess ot 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. I" I , , . ~ WHBRBFORB, the Petitioner requests that the Court review and reduce the assessment tor the Premises fixed tor the taxable year 1995 and make such other orders and decrees with respect thereto as shall be just and proper. ,/ M. How rd, squire Attor y for Petitioner ATTORNEY 1.0. NO. 32179 605 North Broad Street Lansdale, PA 19446 (215) 362-2572 Dated: November 10, 1994 , CERTIFI~TION OF VERIFICATION 1. I, Stephen M. Howard, am an Attorney-at-Law of the Commonwealth of Pennsylvania and have been retained to represent the Petitioner, BEARINGS, INC., in the within cause of action. 2. I have been authorized to file this Petition on behalt 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 etfect 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 turther certify that if any ot 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 talsification to authorities. t i. ~ 13"" CJ; ;,..> ..... f"'( - -"" "'" ...,g - . ~ ' ' ~ C"( 00 I~. , <. ... I.... - ;:11 1.'.1.. I, e, ~ " , ';:) - :::\\ *' - <;;) V\ g. Ii) ~ ~ - ~ - ~ ~ "" " = " il ','I " IN THE COURT OF COMMON PLBAS OF CUMBERLAND COUNTY, PBNNSYLVANIA CIVIL ACTION - LAW IN RE: APPBAL OF BEARINGS, INC. FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TAX PARCEL NO.: 21-08-0575-003C NO. 94-6452 MUNICIPALITY: BOROUGH OF CARLISLE ASSESSMENT FOR THE YEAR 1995 PROPERTY OF BEARINGS, INC. CERTIFICATE OF SERVICE The undersigned hereby certifies that a true and correct copy of the petition tor 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 Edward L. Schorpp, Esquire Solicitor for Borough of Carlisle 36 South Hanover Street Carlisle, PA 17113 James D. Plower, Esquire Solicitor tor Carlisle School District 11 B. High Street Carlisle, PA 1'7013 The foregoing statement is true and correct and I understand that if it is not, I am subject to penalties as stated in the Pennsylvania Crimes Code, 18 PA. C.S. 4904, for unsworn talsitication to authorities. Dated: November 30, 1994 St ph Attor ey for 1.0. #32179 60S North Broad Street Lansdale, PA 19446 215/362-2572 " I" ~ ;., . ~:~. ~ "' ~ , ' ~ C) ~ , ' ~ , d' ~ ;J ~ ~, ~ . . . . . . . . IN THE COURT OF COMMON PLEAS or CUMBERLAND COUNTY, PENNSYLVANIA No. 94-6452 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL IN RB I APPEAL 01' BEARINGS, INC., trom the CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS I PRAE~IPE TO ENT2R APPEARANCE TO: Prothonotary ot Cumberland county Plea.e enter and note the appearance ot the undersigned as attorney. tor Cumberland Valley School District and TownShip ot Middlesex in the above captioned matter. B Date: January 31, 1995 '-AW "'IG.. .N.~.A..III . ".NNIMAN - " CERTIFICATE OF SERVICE I hereby certify that I am this date serving true and correct copies ot the within Praecipe to Intervene upon each ot the attorneys indicated below by sending the same by first-class mail postage paid addressed as follows: stephen M. Howard, Esquire 605 North Broad street Lansdale, pa 19446 (Attorney tor Petitioner/owner) stephen D. Tiley, Esquire Assistant County Solicitor 5 South Hanover street Carlisle, PA 17013 (Attorney for Respondant/Board) Edward L. Schorpp, Esquire Landis, Black , Schorpp 36 South Hanover Street Carlisle, PA 17013 (Attorney for Borough of Carlisle) James D. Flower, Esquire Flower, Morgenthal, Flow~r , Lindsay 11 East High Street Carlisle, PA 17013 (Attorney for Carlisle Area School District) IoAW 0"11:.. .NIL.Alelllt . '.CNNIMAN chard C. Sne baker SNELBAKER , BRENNEMAN, P.C. Attorneys for Cumberland Valley School District and Township ot Middlesex Da~edl January 31, 1995