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HomeMy WebLinkAbout95-06622 ~ ~1 -j ot v ~ F ( ~ .("6 ~ ~ ~ ',-,! . ." ~:~:,':'~ - .!;-'~:}:~ ~-:,:,. <:-<-~~;-- ,'J ~'~: '\:~_~~^ x~t,~,\ . ~~.-', L. . ,;~:.f' - '-":<. -, .', - ~ ,-,-. .. - " ~" ~...' '- ~ -~ ,,' .--,.",\.::,.< _. :-:a;';':': , -.- ('---,::',;ss:f:-~.-~}~ F.'; h ~-.. ..",."." ".-0' , . ..-' . ,'f: \>_~.. ;j}.0~~ -:<.: ~ ~" . '" .'l ",' .;:' , ~', :\" 'f ,.; :_,j"V: ,~; ',;" ;t:, ~ .,''- ..,..., .\:~t c:~: -' ~,",:, . C, ,,"- -- , .."-' ~-'--, _.~., ".,;' '. ,.;. '.' '..,' .J ~ , , ., TRUE RAILROAD ASSOC. LPI TRUE TEMPER HARDWARE, Petitioner : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA V8. . . : NO. 95-6622 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, : Re8pondent : CIVIL ACTION - LAW ORDER AND NOW, this " ~ day of April: 1996, 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 $7,100,000, and that the common level ratio applicable hereto Is 7.3%. The total assessment of the property for tax years beginning January 1, 1996 and thereafter until changed as provided by law, shall be $518,300. 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 promptiy notify the appropriate taxing bodies of the change In assessment. / BY THE COURT, By: ~ . '\ TRUE RAILROAD ASSOC. LPI TRUE TEMPER HARDWARE, Petitioner : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA . . V8. . . : NO. 95.6622 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, : Re8pondent : CIVIL ACTION . LAW STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this day of April, 1996, it is hereby agreed and stipulated between Petitioner, True Railroad Assoc., L.P./True Temper Hardware, a limited partnership, by its attorneys, Garlppa and Davenport; and Respondents, Cumberland County Board of Assessment Appeals and Cumberland County, by Its attorney, Stephen D. Tiley, Esquire, Assistant County Solicitor; and Respondents, Cumberland Valley School District and Township of Hampden, by their attorneys, Snelbaker & Brenneman, 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 Real Estate Assessments dated November 17, 1995 and flied November 21, 1995, to which an Order fixing a date and place for a hearing was entered on November 29, 1995. The hearing was scheduled for April 10, 1996. 2. The applicable year for which the above captioned assessment appeal was flied Is the calender year 1996. 3. The property which is the SUbJect of this appeal is Cumberland County Assessment Parcel Number 10-22-0527-155, and is known as 465 Railroad Avenue, SlIpulallon and Joint Mallon lor Agread Ordar Page 1 01 3 \ , Shiremanstown, Pennsylvania. The property Is situate in Hampden Township, 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 filed shall be fixed at $7,100,000. 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 $518,300. 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 $518,300. 6. The Cumberland County 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 Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change In assessment and instruct the taxing bodies to make any appropriate refunds or rebllllngs of 1996 Cumberland County and 1996 Hampden Township real estate taxes. The change In assessment shall effect Cumberland Valley School District taxes beginning July 1, 1996 for the 1996-97 school tax fiscal year. 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 attached hereto. Stipulation and Joint Motion lor Agreed Order Page 2 01 3 h..,. . . \ . , 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 or clients and that he has specifically been authorized to enter Into this Settlement Stipulation by his client or clients. Respectfully Submitted, PETITIONER, TRUE RAILROAD ASSOC., L.P./TRUE TEMPE ARDWARE Date: LI/ L) Ie;, By: RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY OF CUMBERLAND Date: I )? ~ A ' By:~/4_ ..;{) - 7 ~ S?eph n D. Tiley, Esquire Frey & Tiley Attomey for Respondents RESPONDENT, CUMBERLAND VALLEY SCHOOL DISTRICT and TOWNSHIP OF HA~~E Date: ~"/~.6 By: Rich . nelbaker, Esquire Snelbaker & Brenneman Attomeys for Respondent Stipulation and JoInt Motion lor Agreed Order Page 3 or 3 , "', ~ . ~~r G~""lld .. - - , . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA CIVIL ACTION. LAW TRUE RAILROAD ASSOC. LPITRUE TEMPER HARDWARE .. q5" - /I. A ..,... ~ :: NO.: fp(P22 ~ I~ Petitioner, .. .. .. .. V. .. .. BOARD OF ASSESSMENT APPEALS Respondent. .. .. ORDER AND NOW, this ,Qq%ay of '-'IL,,~ 1995, at o'clock, upon consideration of the foregoing Petition, it is hereby ordered pursuant to the Act of June 26, 1931, P.L. 1379, ~9, as amended (72 P.S. ~ 5350) that a hearing upon this appeal shall be held on the 10 u... day of ~. P , 19 q b , at )J t.j 5 Q.,., . o'clock, In Courtroom no. Tf . TI.v rlu._....I.." I__arlftll daM I.. fixed f... rale. J ~,.... _,~. ",,~.I ".1 J_~. to boo""'" ......,,,,,,, p",~.,,1 "'" ....._l ,,'. pert) VI I'D' lie Iv l"I~loR. Within twenty (20) days after the date of entry by the Court of the Order fixing the hearing date on the appeal the Petitioner shall mall, by certified mall, a copy of - i". ~ ~ ;f: ... .... r:') :"....."<,};..."',~~:.';;:...,,...;;.,'"',.:,;:.:.-.,.,. ~ ;0-.- .1.-.- 04 ~,t \_ _~..l ~. f c.."i: r.,;)... 0.' -C ~ ~-i.,:'lI..J 'O,...~'>~ . ,~ "\..n ~)~:,~t.~ ~H':'~'II'" '::.:t::;'o.- '::> .....""... " l; ~ - " . '. " - '. the Petition and Order to the following: The Board of Assessment; the County Solicitor; the municipality In which the tax parcells loceted; the school district in which the tax parcel Is loceted; and the property owner (if different then Petitioner). Within thirty (30) days after the date of this Court Order the Petitioner shall file an affidavit of service with the Prothonotary. Any person or governmental agency upon whom a copy of the Petition and Order is required to be served under paragraph mentioned above, may Intervene In the appeal proceedings as a matter of right by filing with the Prothonotary within twenty (20) days after receipt of the copy of the Petition and Order, a praecipe directing Intervention either as an Petitioner or Respondent. If such praecipe is not filed by said person or governmental agency within the said twenty (20) day period Intervention thereafter shall be govemed by Pennsylvania rules of Civil Procedure 2326 through 2350 Inclusive. BY THE COURT: // ,,/ ~ " .' / 41~dac / IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION. LAW TRUE RAILROAD ASSOC. LP.I TRUE TEMPER HARDWARE, NO. qb-~~ 2L ~r~ PETITIONER, VS. BOARD OF ASSESSMENT, RESPONDENT CERTIFICATE OF SERVICE The undersigned hereby certifies that a true and correct copy of the Petition for Review of Real Estate Assessmen, and Proposed Order in the entitled action, have been served upon the following by way of certified mall: HOnlce A. Johnson, Esq. Solicitor for Cumberland County 3rd and Market Streets Post Office Box 109 Lemoyne, PA 17043 John E. SlIke, Esq. Solicitor for Shlremanstown 2109 Market Street Post Office Box 737 Camp Hill, PA 17011 Steven Tiley, Esq. Solcitor for Board 5 S. Hanover Street Carlisle, PA 17013 Richard Snelbaker, Esq. Solicitor for Mechanlcsburg S.D. 44 West Main Street Post Office Box 31 Mechanlcsbu A 17055 DATED: November 17, 1995 GREGORY G. LOTZ, . Garippa & Davenpo P.O. Box 1584 66 Park Street MontclaIr. New J (201) 744-1688 Attomey for Petitioner Momey 10#43603 ~.~_ldDc \ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION. LAW TRUE RAILROAD ASSOC. L.P.I TRUE TEMPER HARDWARE, NO. 95-6622 PETITIONER, VS. BOARD OF ASSESSMENT. RESPONDENT CERTIFICATE OF SERVICE The undersigned hereby certifies that a true and correct copy of the Petition for Review of Real Estate Assessment, and Proposed Order In the entitled action, have been served upon the following by way of certified mail: Richard Snelbaker, Esq. Solicitor for Hampden Twp. 44 West Main Street Post Office Box 318 Mechanlcsbur9. PA 17055 DATED: November 30. 1995 <4t~doa LAW oP'P',cla SNELBAKER 8r BRENNEMAN ~ ~ .. TRUE RAILROAD ASSOC. LP/ TRUE TEMPER HARDWARE, Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA No. 95-6622 CIVIL TERM I . . I . . VS. I REAL ESTATE TAX ASSESSMENT I APPEAL BOARD OF ASSESSMENT APPEALS, Respondent PRAECIPE TO ENTER APPEARANCE TO: Prothonotary of Cumberland County Please enter and note the appedrance of the undersigned as attorneys for Cumberland Valley School District and Township of Hampden in the above captioned matter. , P.c. B chard C. Snelbaker 44 West Main street Mechanicsburg, PA 17055-0318 (717) 697-8528 Date: December b , 1995 LAW a"leu SNELDAKER a BRENNEMAN . '" . CERTIFICATE OF SERVICE I hereby certify that I am this date serving a true and correct copy of the within Praecipe to Enter Appearance upon the following attorneys by sending the same by first-class mail postage paid addressed as follows: Gregory G. Lotz, Esquire Garippa and Davenport 66 Park Street Monclair, NJ 07042 (Attorney for Petitioner) Steven D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 (Attorney for Respondent) R chard C. Snelbaker NELBARER & BRENNEMAN, P. C. Attorneys for Cumberland Valley School District and Township of Hampden Dated: December 6 ,1995 TRUE RAILROAD ASSOC. LP/ TRUE TEMPER HARDWARE, Petitioner I IN THE COURT OF COMMON PLEAS OF I CUMBERLAND COUNTY, PENNSYLVANIA I No. 95-6622 CIVIL TERM vs. REAL ESTATE TAX ASSESSMENT I APPEAL . . BOARD OF ASSESSMENT APPEALS, Respondent PRAECIPE TO INTERVENE TO: Prothonotary of Cumberland County Cumberland Valley School District and Township of Hampden, local taxinq bodies with reqard to the subject real estate in this matter, hereby intervene in accordance with law as parties respondents-appellees. , p.e. By hard C. Snelbaker Attorneys for Intervenors: Cumberland Valley School District and Township of Hampden Date: December t ,1995 LAW O"ICk. SNELDAKER a BRENNEMAN LAW O'P',CC8 SNELDAKER a BRENNEMAN . 0 CERTIFICATE OF SERVICE I hereby certify that I am this date serving a true and correct copy of the within Praecipe to Intervene upon the following attorneys by eending the same by first-class mail postage paid addressed as followSl Gregory G. Lotz, Esquire Garippa and Davenport 66 Park Street Honclair, NJ 07042 (Attorney for Petitioner) Steven D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 (Attorney for Respondent) chard C. Snelbaker SNELBAI<ER & BRENNEMAN, P. C. Attorneys for Cumberland Valley School District and Township of Hampden Dated: December (. , 1995 . . TRUE RAILROAD ASSOC. LPI TRUE TEMPER HARDWARE, Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA vs. NO. 9.5- 0&>11 C. rI , 0/..0( ~4.t..':""/ k/\.,'Y"l BOARD OF ASSESSMENT APPEALS, Respondent CIVIL ACTION. LAW REPLY AND NOW, comes the Respondent. Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, its Assistant Cumberland County Solicitor, and replies to Petitioner's Petition for Review of Real Estate Assessments. as follows: I. Admitted. 2. Admitted. By way of further reply, the Respondent is the Cumberland County Board of Assessment Appeals. 3. Admitted in part, Denied in part. It is admitted that True Railroad Associates. L.P. is the owner of the premises known as Cumberland County Parcel Number 10-22-0527-155. Respondent has no information with which to affirm or deny that True Temper Hardware has an ownership interest in said property and strict proof at trial is demanded. By way of further reply, the property is situate in the municipality of Hampden Township, Cumberland County, Pennsylvania. 4. Admitted. 5. Admitted. 6. Admitted. By way of further reply, the indicated market value of the property under the old assessment of $605,830 was $8.299.041. Petitioner appealed that assessment to the Cumberland County Board of Assessment Appeals which found that the value of the property was in excess of the value indicated by the old assessment. The Cumberland County Board of Assessment Appeals therefore raised the value of the property, which would result in an increase in assessment. 7. Denied. The averments of this paragraph. nnd each of its subparagraphs, contain conclusions of law to which no responsive pleading is required. By way of further reply, the .... . t.'. . "">.~. >' ~".':'h'. . . ,- . . Increased value set by the Cumberland County Board of Assessment Is the fair and proper valuation for the subJcct property and the assessment resulting therefrom Is the proper assessment according to all constitution and statutory requirements. WHEREFORE, the Respondent, Cumberland County Board of Assessment Appeals, requests Your Honorable Court to affirm the market valuation of the subject premises as set by the Cumberland County Board of Assessment Appeals, In the amount of $8,299,041 for the premises known as Cumberland County Parcel Number 10-22-0527-155. Oalcd: ~ .:z~ I~S- Respectfully submitted, ~ey.~:e 7 /j Assistant Cumberland County Solicitor 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney 1.0. No.: 32318 . f' . .' TRUE RAILROAD ASSOC. LPI TRUE TEMPER HARDWARE, Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, I PENNSYLVANIA VS. NO. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent CIVIL ACTION. LAW The undersigned hereby certified that a true and correct copy of the within Reply has been served by regular, United States mail, deposited on the date shown below, postage prepaid, to the fo\1owing: Gregory G. LolZ, Esquire Garippa and Davenport 66 Park Street P. O. Box 1584 Montclair, NJ 07042 Richard C. Snelbaker, Esquire Snelbaker and Brenneman 44 West Main Street P. O. Box 318 Mechanicsburg, PA 17055 Dated:# OZ-;;tn'r ~LJ<,7~ Stephen D. Tiley, Esquire Assistant Cumberland County Solicitor 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D. No.: 32318 .c, ~'t>< '1' . ~ ',,', ~"'t,..~-,),~;~.", ~~;~:~ii7t;f~~;f:0 ol:r?"k :;!;\,:'~",:;.X ;C, "'tli't~i:r~~;~~ , . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA CIVIL ACTiON. LAW .. .. TRUE RAILROAD ASSOC. LP I TRUE TEMPER HARDWARE Petitioner, ;; NO.: CJ5 - l.Q (q ~ ~ ~"leAfY) .. .. V. BOARD OF ASSESSMENT APPEALS Respondent. TO THE HONORABLE, THE JUDGES OF SAID COURT: 1. The Petitioner is True Railroad Assoc. LPlTrue Temper Hardware, a limited partnership organized under the laws of the state of Pennsylvania, c/o Garlppa & Davenport, P.C. 66 Park Street, P.O. Box 1584, Montclair, New Jersey 07042. 2. The respondent is the Board of Assessment Appeals whose address Is, 1 Courthouse Square, Carlisle, PA 17013. 1 \^" ..,:,.~ . 3. The petitioner Is the owner of premises known as Tax Map No. 10-22-0527- 155,465 Railroad Avenue, Shlremanstown, PA. 4. Sometime In 1995, the petitioner was Informed that the assessment of the above premises was fixed for the year 1996 at $605,630 5. The petitioner filed notices of Its Intention to appeal to the Board of Assessment referred to In paragraph 4 hereof. A hearing was held by the Board at which such time the appeal was heard. 6. By notice dated October 24, 1995, the petitioner was informed that the board had revised the market value as follows, $8,329,000. (See Exhibit A attached hereto). 7. The assessment of the premises known as Tax Map No.10-22-0527-155, 465 Railroad Avenue, Shlremanstown, Pennsylvania, as fixed by the Board is excessive, Improper, unJust and contrary to law for the following reasons: (a) The assessment is based In whole or In part upon an appraisal that does not represent the actual value of the said premises. (b) The ratio of assessed value to actual value applied In making the assessment is In excess of the ratio applied through the taxing authority. (c) The assessment lacks uniformity. (d) The assessment Is discriminatory. (e) The assessment Is otherwise unjust and inequitable. WHEREFORE, the petitioner requests that the Court review and reduce the assessments fixed for the taxable year 1996, for the premises known as Tax Map No. 10-22-0527-155, 2 465 Railroad Avenue, Shiremanstown, Pennsylvania, and make such other orders and Dated: November 17,1995 3 "."~""'~u.~_ ~ "'---'-"'~""'-~"~'" -, . ~ . \ EARL R. KELLER Cl<Al1UWl N"'NCY .... BESCH VICICl<Al1UWl "'...RCI... L. "'YERS IlCIIITAII. WILU...'" e. DENNIS CHIU CLI.UUCOUNT't AOMIHllITRATOft ROBERT H. C. LISSE AIIIISMINT , TAX AOMINIIWTOR R"'NOY L. W"'GGONER CHI(/' "'11lO~.I"""" 717 ~~()"3~:; HOR"'CE .... JOHrlSON IOUCITOR STEPHEN O. TILEY AIIIITANT IOUCITOft Cltumbtrluub Cltl1Utttg Inarb nf .Asstssmtut uull IltutsUm of mUXtS 1 CoURTHOUSE SOU.... C'RUlLE. P. 17013 (117) zt0-6360 October 24. 199~ International APpraisal Company 110 Pleasant Avenue Upper Saddle River. New Jersey 07458 RE: Tax Parcel 10-Z2-0527-155 True RaIlroad Assoc. L.P.. clo True Temper Hardware Co. The Board of Assessment Appaals Order is as follows: Market Value was set at 58.329,000. ANY PERSON AGCRIEVED BY THE ORDER OF THE BOARD MAY APPEAL TO THE COURT OF COMMON PLEAS BY FILINC A PETITION IN THE PROTHONOTARY'S OFFICE ON OR BEFORE 11/23/95. ,f~!I.f!..~ Robert H.C. Llsse Assessment & Tax Admn. CERTIFICATION OF VERIFICATION 1. I, Gregory G. Lotz, Esq., am an Attorney-at-law of the State of Pennsylvania and have been retained to represent the plaintiff In the within cause of action. 2. I have been authorized to file the within Petition on behalf of True Railroad Assoc LPlTrue Temper Hardware. 3. The offices of True Railroad Assoc LPlTrue Temper Hardware are located In New Jersey. The Certification of Verificetlon is not executed by a partner of True Railroad Assoc LPlTrue Temper Hardware because said verification could not be obtained within the time prescribed by the statute and the rules ofthe court. 4. I am familiar with all of the facts contained In the within Petition. 5. I certify that all of the facts set forth In the within Petition are true and correct to the best of my knowledge and belief. I certify that if any of the foregoing statements contained In the within Petition are willfully false. I am subject to punishment. NOTARY "1~dac ~ '. LFTTFR nF AIITl-lnRI7ATlnN KNOW ALL MEN BY THESE PRESENTS that Garlppa & Davenport. P.C.. and its designee!s) is hereby authorized to represent and act on behalf of TRUE RAILROAD ASSOCIATES clo TRUE TEMPER HARDWARE CO.. with full power and authority to take any and all action which is advisable or necessary with regard to the hearing before the Cumbarland County Board of Assessment on October 10. 1995. This authorization is applicable to the 1996 tax year. Tax Map No. 10-220527-155 465 Railroad Avenue Shiremanstown. Cumberland County. Pennsylvania TRUE RAILROAD ASSOCIATES clo TRUE TEMPER HARDWARE CO. By: L.J,,;QD;o.., /. CC" ~ Typed Signature: WilliAm RlIgnn r. P M Corporate Title: VI"" P,...lrf"nt M"t",IAI" Subscribed and sworn to before me this ~ day of October 1995. ~/'.A~)~ C:\W'1/M1M~ JAUTHDOC. II NolIutII SolI IIMdaJ.lJlrds.r~NlIo HI/)'Ilden '1'ioll-. CU\'lllol1ar<I Colritf MyCUl,.,~,e.pn&Ncv,:!7. 1005