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Home My WebLink About95-02691 d . j . f' 1 ~ p J --I 0- i ~I ~! -j FARMERS TRUST COMPANY IN THE COURT OF COMMON PLEAS One West HIgh Stnet CUMOERlANO COUNTY, PENNSYLVANIA Cerllele, PA 17013 Appellents C (1/1 "f Y. NO. jS - .,l ", L/l-.l, _ ., ,... ~ CUMOERlAND COUNTY OOARD ; OF ASSESSMENT AND APPEAL FROM ASSESSMENT REVISION OF TAXES, ORDER OF APRil 21, 1995 One Courthouse Squere Ctrllsle, PA 17013 PARCEL NO. 5-21-0320-132 end Appellees 5-21-0320-133 ORDER . }(I AND NOW, thIs 11.: dll\l of J I'i",\ "/" dll\l of , 1995, CI hetr'l'l1 Is scheduled In , , , I it j I ,1995 lit ( (/) the C1bove-coplloned mllller tor lhe f' .m, In Court Room Number II I . / .''"'}!/ ". . \,W .J . , J \'1' \, \,~I . \ \ ' \' j \ (J II . . ., ,1\ \ ~" cs "" J. , I' PARTIES 2. Appellllntls Fllrmers Trust Comptlny, with busIness offIces locllted lit One West HIgh stl'llet, Cerllsle, Cumberland County, Pennsylvanlll 17013 3. Appellees Ire the Cumberland County BOllrd of AsseSSmentllnd RevIsion of TllKes, wIth offices locllted lit one Coorthouse Squllre, Cllrltsle, PennSylVllnla 17013, GROUNDS FOR PETITION 4. Appelllll1tls the registered owner of pllrcel nlll1bers 05-21-0320-132 llnd 05-21-0320-133 whIch Is II commercllll property locllted lit One West Hlltl Street, Cllrltsle, Cumberland County, Pennsylvllnlll, herelnefler referred to liS .Premlses., 5. By the Cumberlll11d County lloerd of Assessmentllnd RevIsIon of TllKes Order dllted Apnl 2 I, 1995, the ClI11berlllnd County BOllrd of Assessment llnd Revtsl~ of Taxes entered lln Order selltng the market value of the Premtses lit $2,100,000,00. A copy of the Order Is lllteched hereto liS Exhtblt 'A.. 6. Appellllnt Is agr1eved by the dlsposttt~ mllde by the ClI11ber111nd County BOlll"d of Assessmentllnd RevisIon of Taxes llnd believes thllt the decision by the BOllrd Is Incorrect llnd that the llssessment In the llmOUnt of $2, 100,000.00 1s eKceSSlYe, unflllr end une qUCI I liS complll"ed to other I'll II 1 estllte In the vIcinity of the Premises 7. Appellant further belteves end therefol'll lIVers thllt the dIspositIon mllde by the ClIllber1and County BOllrd of Assessment end RevIsIon of Tllxes flllls to consider the ectuel merket vlllue of the Premises, which mllrket vlllue hilS been estllbltshed b411 certifIed apprelsel. "........... ~~ ...... . " ~ ~ ~ @ tf": '1 ~ ~ ~ : ~ - - . R '." ..... t,\ - , ~ r.") () :1- .'- ~ 'l ;'\.~. .' , . , '. ~1!\ \ I q 1,19', FARMERS TRUST COMPANY, Appellants v, CUMBERLAND COUNTY BOARD OF ASSESSMENT AND REVISION OF TAXES, Appellees . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNT~ PENNSYLVANIA NO, 95-2691 CIVIL TERM APPEAL FROM ASSESSMENT ORDER OF APRIL 21, 1995 PARCEL NOS. 6.21-0320.132 and 6.21.0320-133 REPLY AND NOW, comes the Cumberland County Board of Assessment Appeals, and the County of Cumberland, by Stephen D, Tiley, Esquire, Its Assistant Solicitor, and files this Reply of which the following Is a statement: 1, Admitted, By way of further reply It Is noted that this appeal is governed by The Fourth to Eighth Class County Assessment Law 72 P,S, ~5453,101, el seq, The Board is technically known as the Board of Assessment Appeals, (See 72 P,S. ~ 6453,301) This appeal Is authorized by Section 704 of the Fourth to Eighth Class County Assessment Law, (72 P,S, ~5453,704) 2. Admitted, 3, Admitted. (See paragraph one of this Reply,) 4. Admitted, 5, Admitted, 6, Denied, The averments of this paragraph contain conclusions of law to which no responsive pleading Is required. 7, Denied, The averments of this paragraph contain conclusions of law to which no responsive pleading Is required, !IN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO, 95-2691 CIVIL TERM APPEAL FROM ASSESSMENT FARMERS TRUST COMPANY, Appellants v, CUMBERLAND COUNTY BOARD OF ASSESSMENT AND REVISION OF TAXES, Appellees RBPLY FREY & TILEY ATTORNEYS-AT-LAW 6 Soollt liANOVEn STI1EET CAI1l1SLE, PA 11013 TELEPllONE (711) 2436838 .:11, J q L:J fil'gs FARMERS TRUST COMPANY, Appellants v. CUMBERLAND COUNTY BOARD OF ASSESSMENT AND REVISION OF TAXES, Appellees IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNT~ PENNSYLVANIA NO. 95.2691 CIVIL TERM APPEAL FROM ASSESSMENT ORDER OF APRIL 21, 1996 PARCEL NOS, 6.21.0320.132 and 6.21-0320.133 ORDER AND NOW, this . 2Y\.. day of V ~(..., U)}-.1995, upon consideration of the within Stipulation and Joint Motion for Agreed Order, It 15 Decreed and Ordered that the total market value of the subject property as of the date applicable to this proceeding Is $1,850,000, and Ihat the common level ratio applicable hereto Is 7,3%. The total assessment of the property for taK years beginning January 1, 1996 and thsreafter unlll changed as provided by law, shall be $135,050, The Cumberland County Assessment Office shall allocate said lolal assessment belween Ihe two lax parcels and between land and Improvements as provided by law, and by Ihe procedures of the Cumberland County Assessment Office, The Cumberland County Assessment Office shall promptly notify the appropriate laKing bo~es oflhe change in I assessment, I BY THE COURT, B ' -"-/' w:-- y, ______J~ _ \ --J.-- I FARMERS TRUST COMPANY, Appellants IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNT~ PENNSYLVANIA NO. 95-2691 CIVIL TERM v. CUMBERLAND COUNTY BOARD OF ASSESSMENT AND REVISION OF TAXES, Appellees APPEAL FROM ASSESSMENT ORDER OF APRIL 2.1, 1995 PARCEL NOS, 5-21'0320-132 and 5-21'0320-133 STIPULATION AND JOINT MOTION FOR AGREED ORDER y1j.. AND NOW, this ;,/Y'''day of August, 1995, It is hereby agreed and stipulated between Petitioner, Farmers Trust Company, by its attorney, Mlcheal J. Pykosh, Esquire; and Respondents, Cumberland County Board of Assessment and Revision of Taxes (property known as the Board of Assessment Appeals), by its attomey, Stephen 0, Tiley, Esquire, Is as follows; 1, Petitioner flied a petition for assessment appeal from the assessment fixed by the Cumberland County Board of Assessment Appeals by Petition for Review of Assessment by the Cumberland County Board of Assessment and Revision of Taxes dated May 1 B, 1995 and filed May 19, 1995, to which an Order fixing a date and place for a hearing was entered on May 22, 1995, 2, The applicable year for which the above captioned assessment appeal was filed Is the calender year 1996, 3. The property which Is the subject of this appeal Is Cumberland County Assessment Parcel Nos. 5-21-0320-132 and 5-21-0320-133 and Is known as the Stipulation and Joint Motion lor Agreed Order Page 1 013 Farmers Trust Company building, 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 $1.850,000, 5. The common level ratio applicable to this appeal for the 1996 tax year, as certified by the State Tax Equalization Board on or before July 1, 1995, Is 7,3%, Applying the common level ratio to the total market value of the subject property results In Its lawful total assessment being $135,050, The common level ratio varies by more than 15% from the Cumberland County predetermined ratio, which Is 25% and therefore the common lavel ratio Is applicable to this appeal and the assessment shall be fixed at the said $135,050, 6. The Cumberland County Assessor's Office shall allocate the total assessment between the two tax parcels and between land and Improvements 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. 8, The new assessment shall be effective January 1, 1996 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 allached 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 wllh his client or clients and that he has specifically been authorized to enter Into this Settlement Stipulation by his client or clients, SlIpulalion and JOint Mallon lor Agreed Ordor Page 2 01 3 . Respectfully Submllled, Date: II"ifllsl 4, /qQS PETITIONER, FARMERS TRUST COMPANY By: 7lIt?tfd L/~// Michael J. Py~ quire Attorney lor Petitio RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Date: ~?",.I "zJ I PT'*~ By: si/0 ,(J_ ) ~-< ephe , Tiley, Esquire . AlIorney for Respondent BOROUGH OF CARLISLE AND CARLISLE AREA SCHOOL DISTRICT Jam 'fI_ 0, Flower, Esquire / r,~ Date: /b!,,/.,.r ,./"/, I 'If. By: Stipulation and JOint Motion tor Agreed Order Page 3 of 3 'I..' ~ ~1 ~ ~ ...~ .f "l .':f: liiJ-. u, en 1 1..'1 , " , , I~ :., ~ , ~ F ~ 0 ~~ S . on iq :Il~ 05 ~j ""w ~~!~! S ~~ 5~ 50 B ~~ um B 5 ~ ~ 0< ~ u <Cl Q ~< ~ j ~ 0 !=~ i ! ~ jf2 p ~ ~~ g Bl&.l&. l&. 00 AUG 2 n 1995 ~~.