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HomeMy WebLinkAbout94-06579 l .\ ~\ jA \ . \ \ ~\ i\ j\ t~ 4 ~ /'j I , ~ \ ~ \ r j \ ~.._: i '. I i ! i ! cr \ c- " \() ~ ; I . -:t-- ! 0"/ . ~\ :~ " 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~ ~ 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 . . )I~ 9'/_ fJ'l'lC4'.J-r..u.- . . 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 . . . . . . . . . . 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: /2~;~""= ~ eL.~ . j""-; -..: r'" ... __ t -',.,,-> ...~ ~.::", I'~ ."'-1 -, . ~ ,- i: ,..:. ..L:. .z::.. '.' ...-.:: '" '~':'"'tl~~ m 0 :.::!.:a,;':..~ co :~~"~ll~ ~ C' ,....- ::.: ::.: .. -; -.I' "'< .::o~ .. -: ~ c..O c..O -c:.. -c. - 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 7k <J'I- ~~'1q~-r.. . . . . 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 . . 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 ,'~ ;"'4 1.C, ,.: It:L rlt:: U~~ ~. KIL~f~ eMAIA"AN II00EIIT H. C. LIIU ...,......10' 'fAJI ADWIWI"AATOlll IIANOY L. WAOOONCII CNI" U"'IO' - .. 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. ~ "- ... .... "\ u- '" .. .... - ~ ~J '" '3 '" ~ . . " " '" to ,.. . ~ ~ " . . IT) ~. :: f'.. ~',J '-:-:-J r:':'.~1 :- :l:: " ;.. ...- I":': ., ::1 ~ , '. 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 . .. 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 CIl < tIl ...l 11 ~oi~ 13, Z - .. <'"'<: 0>< z <1> <1> <1> :;:E-< tIl <: o -'0 - 0 tllCll<: _Z :;: "" :€ ><...l0 ?;9 ~ ""p E-< 00 ~ ~ .'OJ E-< ~ ID' >< ~ ~~~~ UC,) ~:: < 0."" z""~ "":2 ..:i ~Q ...l< p"" ~ I=~~:;;: oz;:s ~7 <~ 0< :.:<1> UE-< ~51ii E-<< - ~S iii QZ ~...:lz UZ > p~< ",0 < .. z~ o~> r:-~ ""~ <:a utll...:l "'u tIl'O ...lCll ... ~ 5l ~:a>< 'f< t:)<1> ~CIl ~.~ tIl~ '" =p~ ... ~ "'...l ...l E I3:lCll E-<C,):Z .~ ~ ...l'- :a< z~~'. 0_ z O...:l p~ _0"" ZU - U< UO . ~ , . 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 ~ 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 ./ ~ j. U i I~.R l u" ; ,1'95 '" . , .. .. , J 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 ~ , . 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: \ \ 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 ~ I/) < ~ "" z . 0>< :sE-< :aZ oP 08 p..Q oz~ E-<<... ~...lZ p~< otzl> uln~ ~:a>< :=pl/) E-<UZ p..Z otzl :a ~ ~~ ...l< ~...l t3~ "'0 f;;~ ~~ Q) ~ ~ .~ ~ 0_ Z zu ~ =< o Otzl v.i' Q p~ ~ Eo< .. ~ 0< <: Z <1> < ~~ <1> ... <: 0 O. 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