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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
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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
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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'
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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
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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
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NANCY A. lEeCH
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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
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Re: Bearings, Inc. Assessment Appeal
No. 94-6452
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Dear Judge Bayley:
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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~
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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.
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Richard Snelbaker, Esquire ~"';r/'I1
For Cumberland Valley School District and 1-"'"
Mlddleeex Townlhip
Stephen Tiley, Esquire
For Cumberland County
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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.
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BY T~E COU T, I
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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.
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,
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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
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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
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Stipulation and Joint Motion lor Agreed Order
Page 2 0' 3
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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
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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
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~FE8 I ~ 1998
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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.
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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.
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BY TH,E COURT ~
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4. Sometime in 1994, the petitioner was intormed that
the assessment of the Premises for local real estate tax purpose.
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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
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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~.
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(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.
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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.
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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
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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..
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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
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'.CNNIMAN
chard C. Sne baker
SNELBAKER , BRENNEMAN, P.C.
Attorneys for Cumberland Valley
School District and Township ot
Middlesex
Da~edl January 31, 1995