HomeMy WebLinkAbout94-06581
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IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY
MID ISLAND PROPERTIES, INC.
clo RTA GROUP, INC.
1010 Manor Complex
564 Forbes Avenue
Pittsburgh, Pe:msylvania 15219
and
CAMP HILL SHOPPING CENTER
ASSOCIATES
TAX ASSESSMENT APPEAL
Tax Parcel Nos.
101-22-0533-227
01-21-0273-410
Municipality:
Borough of Camp Hill
v.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS AND REVISION
OF TAXES
NO. 1'1- (; S-P, ~~./ -r.u-.-
NOTICE OF APPEAL
1. Appellant, Mid Island Properties, Inc. is the owner of two parcels of land (Tax
Parcel Nos. 101-22-0533-227 & 01-21-0273-410) located at the Southwest comer of U.S.
Route 11/15 and Trindle Road in the Borough of Camp Hill.
2. Appellant, Camp Hill Shopping Center Associotes is the owner of the
improvements located on the parcels owned by Mid 1.land Properties, Inc. The parcels owned
by Mid 151and Properties, Inc. and the improvements owned by Camp Hill Shopping Center
Associates (hereinafter collectively referred to as "Taxpayers") are commonly known as the
Camp Hill Shopping Center.
3. On or about August 24, 1994 Taxpayers appealed to the Cumberland County
Board of Assessment and Revision of Taxes, requesting that the assessment on the above-
captioned properties be reduced so that it more aecurately reflected the current market value
of the property.
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4. By order dated October 21, 1994 the Taxpayers were notified that the Board
had denied the appeal of the assessment on their properties (A copy of this Order is attached
as Exhibit "A").
5. The real estate tax assessment on the Taxpayers' properties are unconstitutional,
excesdve, improper, unreasonable and unjust for the following reasons:
A. They do not accurately reflect the current market value of the
properties;
B. They are based whole or in part on appraisal or other valuation methods
that do not represent the actual market value of the properties;
C. They are based whole or in part on valuations of certain other properties
which are not comparable to the subject properties;
D. The ratio used in determining the assessed value of the subject
properties is greater than the common level of assessments in Cumberland County for the
1995 tax year and is otherwise inaccurate and/or improperly calculated;
E. The ratio of IISsessed value to fair market value currently used in
Cumberland County is illegal and unconstitutional and does not reflect the true ratio of the
assessed value to actual market value so as to accomplish equalization with other properties
within the taxing district;
F. They are not uniform with the assessments of other real estate in
Cumberland County;
G. The assessments and taxes based thereon violate Article VIII. Section I
of the Constitution of the Commonwealth of Pennsylvania;
..
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HOMCE ^ IOHNSON
IERR Y R. DUfFIE
RICHARD W. STEWART
C. ROY WEIDNER, IR
EDMUND G. MYERS
JAMES A. IOHNSON
DAVID W. DELUCE
MLPH H. WRIGHT, IR.
OAVID I. LANZA
JOSEPH L. fIITCH/NGS
LAW OHlefS
JOHNSON, DUFFIE, STEWART (/ WEIDNER
JOI M^RKET STREET
P. O. BOX 109
LEMOYNE, PENNSYLV^NI^ 1704J.Ot09
TlOU!PllONB 717.761.4'40
nU!COPIBR 717.761-)015
January 10, 1995
Thc Honorablc Edgar B. Bayley
Judgc, Court of Common Pleas of
Cumberland County
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
q'l. ~~/f /
RE: Assessment Appeal. Mid Island Properties
Dear Judge Bayley:
In November 1994. my office received a call from your chamhers scheduling a hearing on thc
Assessment Appeal of Mid Island Properties for February IS, 1995. To date. none of the taxing
author Illes, Including the county, have been served with a copy of the Appeal. This Appeal, apparently,
relates to the Camp Hill Shopping Center, which Is a very large property that will be complex to
appraise. I am sure thai even If the laxing authorities have heen served with an Appeal by now, we
would be asking for a continuance In order to have time to get an appraisal of the property completed
for the taxing authorities.
Under the cin:umslances. I respectfully reque~1 that you continue the hearing scheduled for
February IS, 1995, generally.
Very truly yours,
_.__...._4_.
RWS;!Jlwd:40744..' . )
cC Donn L. s2.}:~~r..Bsqurre
fhcphen u.~ley, .E~uire
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JOHNSON, DUFFIE, STEWART & WEIDNER
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./Richard W . Stewart)
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COMMONWEALTH OF PENNSYLVANIA
COURTHOUSE
I COURTHOUSE SQUARE
CARLISLE. PA.
17013.3387
EOGAR B. SA YLEY
JUQOE
'717' 2.0.0284
January 17, 1995
Gerald F. McCormick, Esquire
Suite 300
735 Chesterbrook Blvd.
Wayne, PA 19087
RE: Assessment Appeal - Mid Island Properties, Inc.
No. 94-6581 Civil Term
Dear Mr. McCormick:
Enclosed is a copy of the letter I received from a solicitor of one of the taxing
districts In the above case. I am entering a general continuance and counsel can
advise when the case Is ready for a hearing. ..-------\
.-'
Very tru
EBB:saa
Enclosures
cc: Richard W. Stewart, Esquire
Donn L. Snyder, Esquire
Stephen D. Tiley, Esquire
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DUANE, MORRIS & IIECKSCHER
BY: Gerald F. McCormick, Esquire
I.D. No. 40165
Suite 300
735 Chesterbrook Boulevard
Wayne, PA 190R7
(610) 251-6935
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY
MID ISLAND PROPERTiES, INC.
clo RTA GROUP, INC.
1010 Manor Complex
564 Forbes Avenue
Pltts!Jurgh, Pennsylvania 15219
and
CAMP HILL SHOPPING CENTER
ASSOCIATES
TAX ASSESSMENT APPEAL
Tax Parcel Nos.
101-22-0533-227
01-21-0273-410
Municipality:
Borough of Camp Hill
v.
CUMBERLAND COUNTY BOARD OF
ASSESSMENT APPEALS A~D REVISION
OF TAXES
NO. 94-6581 Ci\-il Term
STIPULATION AND ORDER
AND NOW, this day of
, 1996, it is agreed by and between Mid-Island
Properties, Inc. and Camp Hill Shopping Center Associates ("Taxpayer"), Cumberland County
Board of Assessment Appeals ("Board"), the Cumberland County Commissioners, the
Borough of Camp Hill and the Camp Hill School District (colleclively the "Taxing
Authorities"), by their duly designated attorneys, that the tax assessment appeal filed in the
above-captioned matter is sell led according to the following terms:
1. The parties hereto acknowledge and agree that the premises which are
Ihe subject of the above-captioned appeal (Cumberland County Tax Parcel Nos. 01-22-0533-
I .
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227 and Oi-21-0273-41O) shall have the following indicated lawful total assessments on the
below indicated dates:
January I, 1995 $2,625,000.00
January I, 1996 $2,625,000.00
2. The parties hereto agree and acknowledge that the assessment
established for the 1995 and 1996 tax years will remain in effect thereafter for future tax
years, unless otherwise changed in accordance with the provisions of law. After the 1996 tax
year, Taxpayer shall have the right to appeal the assessment on the property the same as any
other taxpayer, including, but not limited to, the right to appeal the assessed value determined
pursuant to paragraph I above.
3. The parties acknowledge and agree that as a result of the reduced
,'lSsessment provided herein, the Taxpayer has overpaid its reai estate taxes to the County,
Borough and School District for the tax years 1995 and 1996.
4. It is further agreed that the Taxing Authorities shall issue cash refunds
of the overpayments within thirty (30) days from the date of this Order.
5. The County will take all necessary steps to change the county
assessmo:nt records to reflect the terms of this Agreeme'lt, and shall notify all affected taxing
authorities and the tax collector of the revised assessment.