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Home My WebLink About94-06578 \ I ! , i . i ~! . ...J) J . -fJ ~:1 fo.E, '0 ! i S ~ H ",,--- ''\ \ j ! / ( ~ J I -..:t- I cr GlenuDavi4 8ohwar..ohi14, ..quire Identifioation #.557. LBe18 Ka71, P.C. Allomcys AI Law 1608 Walnut StrccI, 19th Aoor Philadelphia, PA 19103 (215) 546-3205 Allorneys for Petitioners NOV 21 ~ (!L IH TBI COURT or COKKOH PLIAB or COKB~ COUMTY, PBKMSYLVANIA CIVIL ACTIOH - LAW IN R~: XBM OFFICE/WAREHOUSE DISTRIBUTION CENTER : From the Cumberland County Board of Assessment Appeals Assessment for 1995 No. 9"- {, ,'71 &;..1 -r.l.- Tax Parcels: 38-S-571-002A 38-S-571-002B 38-S-571-002C Attorney I.D. 45576 County: Cumberland County 1 Courthouse square Carlisle, PA 17013 Municipality: Township of Silver Springs 6746 Carlisle Pike Mechanicsburg, PA 17055 School District: Cumberland Valley School District 6746 Carlisle Pike Mechanicsburg, PA 17055 . . Property of: Arredondo, Caesar A. and Carlos A. . . RULB TO SHOW CAUSB AND NOW, to wit, this day of , 1994, upon consideration of the within Petition and on motion of Glen-David Schwarzschild, Esquire, a Rule to Show Cause is hereby entered upon the defendants to show cause, if any he has, why the prayer of the within Petition should not be granted. RULE RETURNABLE this day of , 1994, at , Cumberland County Court House, 1 Courthouse Square, Cumberland county, Carlisle, Pennsylvania. BY THE COURT: J. ..... ..,;... 01an-Da~i4 8ohvar..oh114, ..quire 14antitioation 't557' Ln18 PTI, P.C. AlIorneys AI law 1608 Walnul SITet:I, 19th Floor Philadelphia. PA 19103 (215) ~46-3205 AlIoroeys Cor Pelhlonel1 1. TSB COURT or COKMON PLBAB or CUKBBRLAHD COOWTY, PIHH8YLVAHIA CIVIL ACTION - LAW IN RE: IBM OFFICE/WAREHOUSE DISTRIBUTION CENTER From the Cumberland county Board of Assessment Appeals No. 1'1_ (,0{7Y ~-r:. . . Assessment for 1995 . . Tax Parcels: 38-S-571-002A 3S-S-571-002B 3S-S-571-002C . . Attorney I.D. 45576 . . . . County: Cumberland county 1 Courthouse square Carlisle, PA 17013 Municipality: Township of Silver Springs 6746 Carlisle Pike Mechanicsburg, PA 17055 School District: cumberland Valley School District 6746 Carlisle pike Mechanicsburg, PA 17055 Property cf: Arredondo, Caesar A. and Carlos A. . . . . . . AND NOW, to wit, this shall be scheduled on the 1,f:., }Jar I !Iv ()i: I ':l day of ':t:e}tufl,uf-, , 1994, a hearing 1994, to hear the Petitioners' appeal on the denial of the tax assessment appeal heard by the Cumberland County Board of Assessment Appeals. !b. tV ti. 111 I within five (5) days of the date of this order, service by certified mail of a copy of this Petition and Order, shall be made upon GleD-Davi4 8?hwar..ohi14, I.quire I4eDtifioatioD '45516 L..I8 KATZ, ~.C. Allomeya AI Law 1608 Walnut Slreel. 19th floor Philadelphia. P A 19103 (215) 546-3205 Allorneys for Pelitioners IX TUB COURT OF COKMON PLBAS or CUXBBRLAHD COUNTY, ~BKN8YLVANIA CIVIL ACTION - LAW IN RE: IBM OFFICE/WAREHOUSE DISTRIBUTION CENTER From the Cumberland county Board of Assessment Appeals No. q" _ f.S" Y e.,;.y -r~ Assessment for 1995 Tax Parcels: 3S-S-571-002A 3S-S-571-002B 3S-S-571-002C Attorney I.D. 45576 County: CUmberland county 1 Courthouse square Carlisle, PA 17013 . . Municipality: Township of Silver Springs 6746 Carlisle Pike Mechanicsburg, PA 17055 Schcol District: Cumberland Valley School District 6746 carlisle Pike Mechanicsburg, PA 17055 . . . . : . . . . . . . . . . property of: Arredondo, Caesar A. and Carlos A. . . . . ASSESSMENT APPEAL TO THE HONORABLE, THE JUDGES OF THE SAID COURT: The Petition of Caesar A. and Carlos A. Arredondo and IBM Corporation, respectfully represent: 1. The Petitioners are Caesar A. and Carlos A. Arredondo, the land owners, and IBM Corporation, the owner of certain improvements owned and occupied by IBM Corporation, located at 180 Kost Road, Township of Silver Springs, County of Cumberland, Commonwealth of Pennsylvania. 2. On or about the lSth day of October, 1994, Petitioners filed an Appeal to the Cumberland County Board of Assessments from the assessment for the year 1995 in the aggregate amonnt of Two Million Three Hundred Thirty Thousand Nine Hundred Ninety Dollars ($2,330,990.00) representing assessments for the Tax Parcels as follows: Tax Parcel No. 38-B-571-002A (office) $852,000.00 Tax Parcel No. J8-B-571-002B (warehouse) $B44,980.00 Tax Parcel No. 38-B-571-002C (hi-whse) $634,010.00 3. On or about the 21st day of October, 1994, the said Board or Assessment Appeals, after hearing, fixed the final assessment at Two Million Three Hundred Thirty Thousand Nine Hundred Ninety Dollars ($2,330,990.00) for the above tax parcels effective for the tax year 1995. 4. The Petitioners are aggrieved by the assessment as finally fixed by the said Board for tax assessment purposes and appeals to your Honorable Court for relief therefrom. Petitioners assign the following reasons for this appeal. (a) The assessment as finally fixed by the said Board is excessive and represents a figure which is substantially more than the fair market value of the said property. (b) The said assessment is not uniform with other asseSE:ments fixed on similar real estate in the county of Cumberland. This appeal is being filed to pursuant the Third Class County Assessment Law, Act of 1931, June 26, P.L. 1379, as amended (72 P.S. 55324, et seq.) WHBRBFORB, your Petitioners Honorable Court fix a date for that your appeal. Glen- av A ney Attorney I.D. #45576 1608 Walnut street, 19th Floor Philadelphia, PA 19103 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 petitioners-appellants by sending the same by first-class mail postage paid addressed as follows: Glen-David Schwarzschild, Esquire Lewis Katz, P.C. suite 809, Lewis Tower Building Philadelphia, PA 19102 ; / '7 d~-?c.-' chard C. Snelbaker SNELBAKER & BRENNEMAN, P.C. Attorneys for Cumberland Valley School District and Township of Silver Spring Dated: December /s-', 1994 LAW n"IC~. SNELDAKER ft BRENNEMAN { ... IN RE: IBM OFFICE/WAREHOUSE DISTRIBUTION CENTER, Petitioner vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, SILVER SPRINGS TOWNSHIP, ond CUMBERLAND V ALLEY SCHOOL, DISTRICT, Respondents . ... IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 94.6578 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 files this Reply to the Petitioner's Assessment Appeal, as follows: I. Adrilitted. 2. Admitted. 3. Admitted. 4. Denied. The averments of this paragraph, and its lettered subparagraphs, contain conclusions of low 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 /I0VO pursuant to The Fourth to Eighth Class County Assessment Law Section 7.04 (72 P.S. ~5453.704). (Cumberland County being subject to the Fourth to Eighth Class County Assessment Law rather than the Third Class County Assessment Law.) WHEREFORE, the Respondent prays Your Honorable Court for ajudgment in its favor affirming the assessment previously set by the Cumberland County Board of Assessment Appeals of $2,330,990.00 or such higher amount as the Court may deem proper. ') . /~., 1-. A (.e. St ph D. Tiley, Esquire Assistant Cumberland County Solicitor Attorney for Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 243.5838 Supreme Court I.D. No.: 32318 Dated: Jb .. .".A_ -PI / yY:Y I/) < ~ Q.i ...:l "" Z . ~... 0>< <<1> :a~ o .~ :a ~ ... tllCll<: :ap CIl . <1> ><...:l<1> ~i ~ ~ P~5 00 ~~ f-<<'g ~ ~ ~ ~ 00 O~:;l Z~o >< =f-<._ pg;ID' P-<Q ...:l< ~Z'" ...:l I=~~:;;: OZ< ~...l ~~ <1> o<~ ~ -' <U"" . Uf-< II 00.;:: f-<<_ Uz 1II ~~~g~ ~...lZ ~Z > QZ p~< 000 .....0 ZtIl O~> f;;~ ~~ <:a If: g ~ ~ ~ Otll...l 'f0 ~p ...:lCll tIl:a>< ~tll ~CIl <elll ...< tIl~ '" :r:pl/) "'...l r.:l l:iiil f-<O~ tlll/) O~ ~ :a!ii :a< Z~tIl Z p~ _0"" ZU tll- - _0 00 " Glen-David schwarzschild, Esquire Identification #45576 LEWIS KATZ, P.C. Attorneys At Law 1608 Walnut Street, 19th Aoor Philadelphia, PA 19103 (215) 546-3205 Allorneys Cor Petitioners IN TUB COURT OJ' COHMON PLEAS OJ' CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW IN RE: IBM OFFICE/WAREHOUSE DISTRIBUTION CENTER From the Cumberland county Board of Assessment Appeals Assessment for 1994 : No. 94-6578 Attorney I.D. 45576 Tax Parcels: 38-8-571-002A 38-8-571-002B 38-8-571-002C . . county: cumberland county 1 courthouse square Carlisle, PA 17013 : . . Township of Silver springs 6475 Carlisle pike Mechanicsburg, PA 17055 School District: cumberland Valley School District 6745 carlisle pike Mechanicsburg, PA 17055 Municipality: . . . . . . . . . . . . property of: Arredondo, Caesar A. and Carlos A. . . ORDER .\ 1 AND NOW, to wit, this hearing scheduled on the P'li..... day of f)('/JttltvUO 15th day of February, 1995, 1995, the to hear the f" petitioners' appeal on the denial of the tax assessment appeal heard by the Cumberland County Board of Assessment Appeals be and it is hereby adjourned until the 28 "'-day of June, 1995. within five (5) days of the date of this Order, service by regular mail of a copy of this Order shall be made upon Richard C. snelbaker, "' Esq., attorney for the Township of silver Springs and Cumberland Valley School District, and Steven D. Tiley, Esq., attorney for the Cumberland County Board of Assessment Appeals. BY THE COURT: J. SG. 1,1' rl \1 C \l';r ~ Glen-David SChwar..child, Blq. LIIWIS JI:~TI, P.C. Allorneys At Law 1608 Walnut Street, 19th Aoor Philadelphia, PA 19103 (215) 546-3205 Allorneys for Pelllloner A UG 1 () ill'l:) ,by IN RE: IBM OFFJCE/WAREHOUSE DISTRIBUTION CENTER IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY~ PENNSYLVANIA Petitioner NO. 94-6578 CIVIL TERM v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, TOWNSHIP OF SILVER SPRING and CUMBERLAND VALLEY SCHOOL DISTRICT . . Respondents AND, NOW, this tQ da:R::R jkt--- , 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 $20,000,000, 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 $1,500,000, to be allocated between the tax parcelS as follows: 38-8-571-002A 38-8-571-002B 38-8-571-002C TOTAL ASSESSMENT $ 548,250 543,750 408.000 $1,500,000 The Cumberland County Assessment Office shall allocate said total assessment between land and improvements for the subject tax parcels as provided by law, and by the procedures of the Cumberland County Assess- ment Office. The Cumberland county Assessment Office shall promptly ~ . . ,n en ....;,... ~~ '-:,,: :-c: c.- r- J t In .~'-l i- t = t (.'1 => ~"" \.../ ~ .... &.' .,.a :-6") - ( Glan-David sohwar..ohild, Z.q. LOIS KATZ, P.C. Allorn~ys AI Law 1608 Walnut Street, 19th Aoor Philadelphia, PA 19103 (215) 546-3205 Allorneys Cor Petitioner AUG 10 /995 I't.-' : IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: IBM OFFICE/WAREHOUSE DISTRIBUTION CENTER Petitioner NO. 94-6578 CIVIL TERM v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, CUMBERLAND COUNTY, TOWNSHIP OF SILVER SPRING and CUMBERLAND VALLEY SCHOOL DISTRICT Respondents STIPULATION AND JOINT MOTION FOR AGREED ORDER q'I.J- day of /k"",~ agreed and stipulated between petitib'ter, Caesar A. and carlos A. AND NOW, this , 1995, it is hereby Arrendondo and IBM corp., by its attorney, Glen-David Schwarzschild, Esq., and Respondents, Cumberland County Board of Assessment Appeals and Cumberland County, by their attorney, stephen D. Tiley, Esquire; and Respondents, Township of Silver Spring and Cumberland Valley School District, by their attorney, Richard C. Snelbaker, Esquire, as follows: 1. Petitioner filed a petition for assessment appeal from the assessment fixed by the Cumberland county Board of Assessment Appeals by Assessment Appeal dated November 17, 1994 and filed November 18, 1994, to which an Order fixing a date and place for a hearing was entered on November 21, 1994. The hearing was originally scheduled for February 15, 1995. The parties informally agreed to continue that hearing and have now settled this case. 2. The applicable year for which the above captioned assessment appeal was filed is the calendar year 1995. - , 3. The property which is the subject of this appeal is Cumberland County Assessment Parcel Nos. 38-8-57~.-002A, 38-8-571-002B and 38-8-571- 002C, and is known as the IBM Office/Warehouse Distribution Center. The property is situ6te in the Township of Silver spring, 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 $20,000,000. 5. The common level ratio applicable to this appeal for the 1~95 tax year, as certified by the State Tax 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 $1,500,000. The common level ratio varies by more than 15% from the Cumberland County predetermined ratio, which is 25% and therefore the common level ratio is applicable to this appeal and the assessment shall be fixed at the said $1,500,000, to be allocated between the tax parcels as follows: 38-8-571-002A $ 548,250 38-8-571-002B 543,750 38-8-571-002C 408.000 TOTAL ASSESSMENT $1,500,000 6. The Cumberland county Assessor's Office sha 11 allocate the total assessment between land and improvements for the subject tax parcels 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, effectiv~ retroactively to January 1, 1995, and instruct the taxing bodies to make any appropriate 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 or clients and that he has specifically been authorized to enter into this Settlement stipulation by his client or clients. Respectfully submitted, PETITIONER, CAESAR A. AND CARLOS A. ARRENDONDO and RP. S KAT2l-, iv.C.-- y: GlenrOavid schwarzschild, Esq. Attorney for petitioner RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and CUMBERLAND COUNTY 1.1-.Jj ; -; .:;L By: By: Ste en D. Tiley, Esq. Assistant County solicitor RESPONDENT, TOWNSHIP OF SILVER SPRING and CUMBERLAND SCHOOL DIS C By: SN BAKER & BRENNEMAN By: Richard C. Snelbaker, Esq. Attorney for Respondents If> c.n "''' "'- :T ,.., 0) en " .-f ..;:;" '1 ,\ " ~