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Glen-David schwarzschild, Esquire
Identification #45576
LEWIS KATZ, P.C.
AUorn~')'S At Law
Suite 809, lewis Tower Building
Philadelphia, PA 19102
(215) 546-3205
AUorneys Cor Petitioner
NOV 21199~
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IN TUB COURT OJ' COKMON PLEAS OF COKBERLAND COUNTY, PBNNSYLVANIA
CIVIL ACTION - LAW
IN RE: COLLEGE PARK APARTMENTS,
A Limited partnership
From the Cumber.land County BObrd of
Asoessment Appeals
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Assessment for 1995
Tax Parcel: 6-19-1645-60
Attorney I.D. 45576
County: cumberland County
1 Courthouse Square
Carlisle, PA 17013
Municipality: Borough of Carlisle
623 W. Penn Street
Carlisle, PA 17013
School District: Carlisle School District
623 W. Penn Street
carlisle, PA 17013
property of National Housing Partnerships
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RULE TO SHOW CAUSE
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
sqaure, Cumberland county, carlisle, P,~nnsylvania.
BY THE COURT:
J.
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
the Cumberland county Board of Assessment Appeals, the Cumberland County
Assessment Office, Borough of Carlisle and Carlisle School District,
each of which shall be entitled to intervene.
BY THE COURT:
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Glen-David Bohwar..ohild, lI.quire
Identifioation 145576
LOIS KATZ, P.C.
AlIorneys At Law
Suite 809, lewis Tower Building
Philadelphia, PA 19102
(215) 546-3205
AlIorneys (or Petitioner
IN THE COURT OJ' COMMON PLEAS OW CUMBBRLAND COUNTY, PBNNSYLVANIA
CIVIL ACTION - LAW
IN RE: COLLEGE PARK APARTMENTS,
A Limited Partnership
From the Cumberland County Board of
Assessment Appeals
Assessment for 1995
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Tax Parcel: 6-19-1645-60
Attorney I.D. 45576
county: Cumberland county
1 Courthouse square
Carlisle, PA 17013
Municipality: Borough of Carlisle
623 W. Penn Street
Carlisle, PA 17013
School District: Carlisle School District
623 W. Penn Street
Carlisle, PA 17013
Property of National Housing Partnerships
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ASSESSMENT APPBAL
TO THE HONORABLE, THE JUDGES OF THE SAID COURT:
The Petition of college Park Apartments, A Limited Partnership
respectfully represents:
1. The Petitioner is college Park Apartments, A Limited Part-
...
nership, with property located at Wagner Road, Borough of carlisle,
county of Cumberland, Commonwealth of Pennsylvania.
2. On or about the 17th day of october, 1994, College Park
Apartments, filed an Appeal to the Cu~berland County Board of
Assessments from the assessment for the year 1995 in the amount of Three
Hundred Ninety Thousand Dollars ($390,000.00) for Tax Parcel No. 06-19-
1645-60.
3. On or about the 21st day of october, 1994, the said Board of
Assessment Appeals, after hearing, fixed the final assessment at Three
Hundred Ninety Thousand Dollars ($390,000.00) for the above tax parcel
effective for the tax year 1994.
4. The Petitioner is aggrieved by the assessment as finally fixed
by the said Board for tax assessment purposes and appeals to your
Honorable Court for relief therefrom. Petitioner assigns 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 assessments
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 Petitioner respectfully requests that your
Honorable Court fix a date for hearing on th
appeal.
'f, I~ -CJ
arzsch ld, Esqu re
Petitioner
Atto ney I.D. #45576
suite 809, Lewis Tower Building
Philadelphia, PA 19102
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II00EIIT H. C. LIIU
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IIANOY L. WAOOONCII
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NANCY A. aElCH
"teI OHAIIlWAH
MAIICIA L MVlIIS
IfcalUAY
HOIUCI A. JOHNSON
IOUCl"CM
WILUAM f. DfNNIS
C:"II' CUU,(lOUHN .o.Il~IJIA&IO.
STEPHEN D. TILEY
AI'..'A"" 1O\...1f0"
Qtum&rr1Bn~ QJuuntg loaril Df ASHfssmrnt an~ Ilrutsbm of max"
, C.UIlTH_UQU"~ CAIllIIU,~' 11.13
Cf111 ItN)IO
OClober ZI. 1984
00
Marvin F. Po~r , Comrany
Puhllc Ladger IIulldlng
1 ndependence Square Su lie 420
Phlledelphla, PA IDlOo
Rt: Tax Parcel 06-19-1045-000
Col lelle PArk Aparlmonlo
Tne Doeld 01 A.....rn.nl Appoal_ Order I. a. /olloWI'
No Change. Malntftln Curl.nr Mlrkel Vftlue.
ANY PERSON AOORIEVED UY TItE: ORDER or 'rltl: DOARD MAY APPEAL TO TltE:
COURT or COMMON PLEAS DY FILINO A PETITlbN IN THE PROTHONOTA/lY'S
OFFICE WITItIN 30 DAYS fROM THE DATE OF THII
NOTIFICATION.III/ZI/I.1
l,kt)l.a. ~
Robert H.C. Llall
A..ea.menl , T.. Admn.
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IN HE:
COLLEGE PARK APARTMENTS,
A Limited Parlnershlp,
Petitioner
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
VS..
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS,
CUMBERLAND COUNTY,
BOROUGH OF CARLISLE, and
CARLISLE AREA SCHOOL
DISTRICT,
NO. 94.6579 CIVIL TERM
Respondents
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. Admitted.
2. Admitted.
3. Admitted.
4. Denied. The averments of this paragraph, and its lettered subparagraphs, contain
conclusions of law to which no responsive pleading is required. Strict proof at ~rial is demanded.
By way of further answer, Petitioner has the right to appeal de IlOVO 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 ralher 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 $390,000.00 or such higher arnountlls the Court may deem proper.
DlIted:./:l:,~",,';b_ ~ /17'7 -4L A. 7-~
Src;h~<D. Tiley, Esquire
Assistant Cumberlllnd County Solicitor
Atlorney for BOllrd of Assessment Appeals
5 South Hanover Street
Carlisle, PA 17013
(717) 243-5838
Supreme Court J.D. No.: 323 I 8
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IN RE:
COLLEGE PARK APARTMENTS,
A Limited Partnership,
Petitioner
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLV ANIA
Ys.
NO. 94-6579 CIVIL TERM
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS,
CUMBERLAND COUNTY,
BOROUGH OF CARLISLE, and
CARLISLE AREA SCHOOL
DISTRICT,
CIVIL ACTION. LAW
Respondents
CERTIFICATE OF SERVICE
I, Stephen O. Tiley, Esquire, do hereby certify that on this date 1 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 attorney
of record by regular United States Mall, postage prepaid, to:
Glen-David Schwarzschlld, Esquire
Suite 809, Lewis Tower Building
Philadelphia, PA 19102.
Dated: ft.:.-4- ~ 11~!'
.J1'~ ~ ,7~
Steph ' O. Tiley, Esquire
Assistant Cumberland County Solicitor
Attorney 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 RE:
IN THE COURT OF COMMON I'LI~AS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
COLLEGE PARK APARTMENTS,
A Limited Portnershlp,
Petitioner
Ys.
NO. 94.6579 CIVIL TERM
CUMBERLAND COUNTY HOARD
OF ASSESSMENT APPEALS,
CUMBERLAND COUNTY,
BOROUGH OF CARLISLE, and
CARLISLE AREA SCHOOL
DISTRICT,
Respondents
CIVIL ACTION - LAW
ORDER
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AND NOW, this 30 day of ~ru!llV 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
$4,100,OOQ, 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 $307,500. 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, effective retroactively to
January 1, 1995, and Instruct the taxing bodies to make any appropriate refunds.
I /
BY THE COUAT, J
By: ~/' A/
Edgar B. BaYley,tt
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i I~.R
l u" ; ,1'95
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IN RE:
COLLEGE PARK APARTMENTS,
A Limited Portnershlp,
Petitioner
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
v s.
NO. 94.6579 CIVIL TERM
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS,
CUMBERLAND COUNTY,
BOROUGH OF CARLISLE, ond
CARLISLE AREA SCHOOL
DISTRICT,
Respondents
CIVIL ACTION - LAW
STIPULATION AND JOINT MOTION FOR AGREED ORDER
;-U-nt..-?t
AND NOW, this .;l?JT1;- day of .Elilbnllll)', 1995, it Is hereby agreed and
stipulated between Petitioner, College Park Apartments, a limited partnership, by its
attomey, Glen-David Schwarzschlld, Esquire; and Respondents, Cumberland County
Board of Assessment Appeals and Cumberland Gounty, by its attorney, Stephen D.
Tiley, Esquire; and Respondents, Borough of Carlisle and Carlisle Area School
District, by their allomey, James D. Flower, Sr., Esquire, Is as follows:
1. Petitioner flied a petition for assessment appeal from the assessment fixed
by the Cumberland County Board of Asseosment Appeals by Assessment Appeal
dated November 17, 1994 and flied November 21, 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 22, 1994. The parties Informally agreed to continue
that hearing and havs now settled this case.
2. The nppllcable year for which the above captioned assessment appeal
was filed Is the calender year 1995.
Stipulation and Joint Motion for Agreed Order
Page 1 01 3
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3. The property which Is the subject of this appeal is Cumberland County
Assessment Parcel No. 06-19-1645-060 and Is known as the College Park
Apartments. The property Is situate in the Borough of Carlisle, 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 flied shall be fixed at $4,100,000.
5. The common level ratio applicable to this appeal for the 1995 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 $307,500. 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 $307,500.
6. The Cumberland Counly 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 ClJmberland County Assessment Office shall promptly notify the
appropriate taxing bodies of the change In assessment, effective 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
Slipulalion and Joint Malian for Agreod Order
Page 2 of 3
or clients and that he has specifically been authorized to enter into this Settlement
Stipulation by his client or clients.
Respectfully Submitted,
Date:
PETITIONER, COLLEGE PARK APARTMENTS,
A LIMITED P~TNER~IP
, /
By: ...-~, ?/)
Katz, ~t:ln, L~lne & Kurzwell
B~Glen.Davld Schwarzschlld, Esquire
Attorney for Petitioner
Date: /:219'-
RESPONDENT, CUMBERLAND COUNTY
BOARD OF ASSESSMENT APPEALS
and COUNTY OF CUMBERLAND
By: ~~ .A-?~
Ffe; &ftiley
By: Stephen D. Tiley, Esquire
Attorney for Respondent
RESPONDENT, BOROUGH OF CARLISLE
and CARLISLE AREA SCHOOL DISTRICT,
I
Date:
By:
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Flow r, Morgenthal, Flower & Lindsay
By: J mes D. Flower, Sr., Esquire
Allorney for Respondent
Stipulation and Joint Motion for Agreed Order
Page 3 01 3
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