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HomeMy WebLinkAbout94-06581 . ~ . ..SJ J1 . t/J 7 -gl '1i H .~ E ~ 11 u - 001 tn I ~ \ , I i I ~i / I . I OJ <:1 1 I / ( J Nav 22 3 IjZ fH '9~ '-j L '.. ' {'I": !(I!. ':Ml~' .'.:Jf', 'In ;', ;, ,;'11.1 ~ i , , ....~ I 41" 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. / 'Of 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; .. ... . 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 I .,p,", \.. _..-...,,"4~"'- ...._.-....-~ JOHNSON, DUFFIE, STEWART & WEIDNER /1 '(i ~'.'''r V \~ /,...... f.,.' ./Richard W . Stewart) ( ~_r '" ----- ~-._-----...-- . . . K~~. ~. ~ ~' 'i.t!!' I t .' "'~ ~ ~~....~. ..T:~~~' ~.- 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 j~\t n \ 25 r~ 'S) ! ;1 li r -j ., tj -I ! .. . " (',r: \. r'!.r:D'O;7F,CE .- . .',',' ")~:Jny (~ -. 'II' I' '" '(1. ('J :,"J '''! f~,,: j /.J' .] CU:"I,. f'.I, I:,:,U'\"J 't L\~~'\'>\ . .. ........... ~ . 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 . . 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.