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IN THE COURT OF COMMON PLIAS OF CUNSBRLAlD COUNTr, PB"S~VANIA
CIVIL DIVISION - LAW
IN U I APPLBTOR PAPBRS IRC.
PROM THB DBCISION OF THB
CUJlBBRLAJID couer BOARD OF
a8SBS8MBRT AND REVISIOR OF
TAUS
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) A8SBS8MBRT APPBAL
ORDBWOURT ~IlRtNO DATI!:
AND ROW, thisrlof '~~y of {\/IV , 1995, upon
consideration of the within matter, IT IS ORDBUD that the
NO. 91"0 Co I.,) 9 0;..,1 (j..-,
hearing on Petitioner's appeal shall be held on
()~ I , 199~, commencing at ~ 'clock, tJ;.., in
Courtroom ,~, of the Cumberland County Courthouse in Carlisle,
Pennsylvania. The foregoing hearing date is fixed for record
purposes only. Actual trial date is to be fixed subsequent to a
request of a party or parties to this action.
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IN THI COURT or CONNON PLIAS OF CUMBIRLAND COUNTr, PINNSrLVARIA
CIVIL DIVISION - LAM
IN RBI APPLBTON PUIRS INC. )
FROM THI DICISION OF THI )
C1DCBIRLUD couer BOARD OF )
ABSIS8MIRT AND RlVISION OF )
TAXIS )
RO. 9~" (,'.]9 0uJ u-
ABSISSMBHT APPIAL
PITITION OF APPIAL
TO THI HONORABLB, TUI JUDGBS or SAID COURTI
AND RON, this 2WO~~ day of November, 1995, Appellant,
Appleton Papers, Inc., whose address is P.O. Box 359, Appleton,
Wisconsin 549l2, executes this appeal from the decision of the
Board of Assessment Appeals of the County of Cumberland,
Pennsylvania, alleging as follows I
1. The Appellant is the real and equitable owner of a
certain parcel of real property located at 2850 Appleton Street,
Lower Allen Township, Cumberland County, which parcel of real
property bears the following designation and description on the
records of the Cumberland County Assessor: Tax Parcel '13-25-
0020-055 with a current County assessment of $1,092,000.
2. In accordance with the provisions relating to appeals to
a County Board of Assessment of a Fourth to Eighth Class County,
Appellant timely filed with the Board of Assessment Appeals of
Cumberland County (the Board) a statement of intention to appeal
its annual assessment for the above-mentioned tax parcel for
years beginning on and after January 1, 1996, claiming that the
assessed valuation placed on the same by the Cumberland County
Assessor was excessive and non-uniform.
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3. On October 24, 1995, and after hearing on the aforesaid
appeal, the Board gave notice of its decision to retain the
assessment of $1,092,000 for the above-described tax parcel.
Attached hereto is a true and correct copy of the decision notice
of the Board.
4. The Appellant is aggrieved and dissatisfied with the
aforementioned action of the Board.
5. The Appellant avers that the assessment placed upon the
aforementioned tax parcel by the Board is unlawfully excessive,
improperly determined and non-uniform with respect to other
assessed real estate in Cumberland County, all (or severally) of
which are contrary to the laws and Constitution of the
Commonwealth of Pennsylvania.
6. This appeal is filed in accordance with the provisions
of the laws of the Commonwealth of Pennsylvania pertaining to the
filing of appeals to the Court of Common Pleas from a decision of
a Board of Assessment Appeals and, in particular, the provisions
of the Act of Hay 2l, 1943, P.L. 57l, 72 P.S. S 5453.l0l et seq.,
known as the Fourth to Eighth Class County Assessment Law, in
order that Your Honorable Court may hold a hearing thereon and
fix a just and proper assessment in accordance with the
provisions of law.
7. The names and addresses of all taxing authorities are as
follows: County of Cumberland, c/o Board of Commissioners of
Cumberland County, 1 Courthouse Square, Carlisle, PA 170131 Lower
2
. . . .
Allen Township, 1993 Hummel Avenue, Camp Hill, PA 170l1, and We.t
Shore School District, P.O. Box 803, New Cumberland, PA 17070.
Respectfully submitted,
THOHP , SOHACH & VANGILDER
08140
Dated I \.\. ,..~~\.0\."5'"
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APPLETON PAPERS INC.
OINlftAL OIFICII: p.o. 'OK III, APPLETON. WI 10112,0111/.'.,73..".,
AnArIUWQQoI"Awimn~
h/JIy..
TAX DEPARTMENT
P.O. BOX 1871
APPLETVN. 117 J4911-1871
FOR EXPRESS DEUI'ERY:
81J E. WISCONSIN AYE.
APPLETON, 117 J49/1./7OJ
FACSIMILE: 414-7Jo.747J
Verification Pursuant to 18 Pa. C.S. t 4904
I, Julie Kuehl, hereby certify that I am Tax Manager for Appleton Papers Inc., that
I am authorized to execute this verification on its behalf, and that the facts set forth in the
foregoing Petition are true and correct to the best of my knowledge, infonnation and
belief, I understand that false statements made herein are made subject to the penalties of
18 Pa. C.S. t 4904, relating to unsworn falsification to authorities,
~ IO'w.LI
Ie Kuehl
Dated: 11- 17- 9.5'"
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PAGe.002'
'NOU is-'95 J415S
FROM FINANCE DEPT,
-
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STEPHEN D, TILEY
_ITA.' IOUOITOtI
EARL R. KILLIR
CHAIII...,'
NANCY A. BElCH
---
ROBIRT H. C. UBlI
AUIU..SHT.. TAX AbMINlITMTOJI
RANDY L. WAGGONER
CHII' ..._~
HORACI A. JOHNSON
IOUClfOtI
MARCIA L. MYERS
IImlIT"'"
WILUAM I, DlNNII
.........----
Qtumb,rlanh CII&nmtu laurh nf !\slfPssmrut auh I,ulsbm JJf mans
1 OoufmIClJM Oau"1l& .c.w......P. 11013- ...
1711)-
.---...
OClober 24, 1995
Paul Cu~sen. Agent
Nlltlconol Bur..U or f'ropo,ty AdMlntstrfttloll, Ino
TWI) Prud"ntlll PIUll. SUltl 25~S
Chloago. IllinoIS 60601
RE. Tax perce I 13- ~5-0020-0SS
Appleton Papers. Ino,
The 8u"rd of Assessment APpeAl. OrdOI IS as tOllows,
No Change, Maintain Curlont M"rxet Value.
ANY VERBON AOORIEVED BY THE ORDER or THE BOARD MAY APPEAL TO THE
COURT or COMMON PLEAS BY rlLINO A PCTITION IN THE PROTHONOTARY'S
orrlCE ON OR BEFORE 11/23/95.
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Robert H.C, LISS.
Assessment A TIX Admn.
J eel Apploton Papara. Ino
PO Box 359
Aprleton. WisconSin 1S~12
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THOMPSON, SOMACH 6. VANGIl.OER
ATTORNr:yS ....T LAW'
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1132 HAMIL-fON STRI.ET
ALLENTOWN, Pr.N"'.YL.".NIA 18101
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IN RE:
APPLETON PAPERS INC.
FROM THE DECISION OF THE
CUMBERLAND COUNTY BOARD
OF ASSESSMENT AND
REVISION OF TAXES
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
NO. 95.6619 CIVIL TERM
CIVIL ACTION. LAW
BElLY..
AND NOW, comes the Cumberland County Board of Assessment Appeals by Stephen
D, Tiley, its Assistnnt Cumberlnnd County Solicitor. nnd files this Reply to the Petitioner's Petition
of Appelll, of which the following is a statement:
I. Admitted in pllrt, Denied in pllrt. It is admitted that Appleton is the equitable owner of
the parcel located at 2850 Appleton Street, in Lower Allen Township, Cumberlnnd County,
Pennsylvania, however Respondent believes. and therefore avers, that legal title to the subject
property is vested in the Harrisburg Arealndustrilll Corporation. The remaining averments of this
paragraph one are admitted. By way of further reply, the Respondent is the Cumberlnnd County
Board of Assessment Appellls whose address is I Courthouse Square, Carlisle. PA 17013.
2. Admitted in pllrt, Denied in pllrt. It is denied that the Petitioner filed an appelll with
the Cumberlnnd County Board of Assessment Appeals averring that the lISsessed valuation of the
property WllS not uniform, however the remaining averments of this paragraph two are admitted.
3. Admitted. By way of further reply, the Board found that the market value of the
subject premises lIS of the date the appeal WllS filed WllS $14,958,904.
4. Admitted in part. Denied in part. It is admitted that the Petitioner is dissatisfied with
the decision of the Board but it is denied that the Appellant is aggrieved by that decision which the
Board felt WllS a fair valuation of the property.
5. Denied. The averments of this paragraph are conclusions of law to which no
responsive pleading is required, Strict proof at trial is demanded.
6. Admitted. The averments of this paragraph contain a statement of law to which no
responsive pleading is required.
7. Admitted.
.
...
"
WHEREFORE, the Respondent prays Your Honorable Court for judgment in Its favor
and against Petitioner, denying Petitioner's request for a reduction In assessment.
Respectfully Submitted,
Dated:..Pe>.......k- -'f IP?t-
g_'7 ~
~
te n ,Tiley. Esquire
AsSistant Cumberland County Solicitor
5 South Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney 1.0, No.; 32318
IN RE:
APPLETON PAPERS INC.
FROM THE DECISION OF THE
CUMBERLAND COUNTY BOARD
OF ASSESSMENT AND
REVISION OF TAXES
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
.
"
NO. 95.6629 CIVIL TERM
.
: CIVIL ACTION. LAW
CEB.IJFICATE OF SER,VIC&
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
following:
Anthony R. Thompson, Esquire
Attorney for Petitioner
Thompson. Somach & Vangilder
1132 Hamilton Street, Suite 201
Allentown, PA 18101
Richard W. Stewart, Esquire
Solicitor for West Shore School District
Johnson. Duffie, Stewart & Weidner
P. O. Box 109
30 I Market Street
Lemoyne. PA 17043
(
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Robert E. Yetter. Esquire
Solicitor for Lower Allen Township
Metzger, Wickersham, Knauss & Erb
P. O. Box 93
III Market Street
Harrisburg, PA 17108
Dated: ~,~. r, (P?)-
"f) -?'
tep D. Tiley, Esquire
Assistant Cumberland County Solicitor
5 South Hanover Street
Carlisle. PA 17013
(717) 243-5838
Attorney I.D. No.: 32318
.
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SHERIFF'S RETURN - REGULAR
CASE NOI 199~-06629 P
CO""ONWEALTH OF PENNSYLVANIA I
COUNTY OF CU"BERLAND
IN RE APPLETON PAPERS INC
VS.
CU"B CO 80ARD OF ASSESS"ENT
DAVID ZEIGLER . Sheriff or Deputy Sheriff of
CU"BERLAND County, Pennsylvania, who being duly sworn according
~o law, eay., the wi~hin APPEAL - ASSESS"ENT wes served
upon CU"BERLAND COUNTY BOARD OF ASSESS"ENT ~he
defendent, a~ 1432100 HOURS, on the ~ day of November
19~ a~ COURTHOUSE
CARLISLE. PA 17013 .CU"BERLAND
County, Pennsylvania, by handing ~o LLOYD BUCHER DIRECTOR OF
FINANCE
a true and attested copy of the APPEAL - ASSESS"ENT
and at the same time directing ~ attention to the contents thereof.
.
Sheriff's CostSI
Dooketing
Servioe
Affidavit
Surcharge
18.00
2.80
.00
2.00
So answers 1 ~
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H. Thoma. K.1in., 5hflr1%%
.22.8~ ~D BY ANTHONY THO"
11/24/1995
by
Sworn and subsoribed to before me
thie /I C day of A C".~
19 lis A.D.
C},U- Q, ~~Jl'_~ '~'
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II TII COURT OF CONNOR PLBAB OF CUMBBRLAND COUHTr, PI..Sr.LVARIA
CIVIL DIVIS lOR - LAN
II U I APPLBTOI PAPBRS IHC. )
FROM TIB DBCISIOH or THB )
CUMBIRLIUfD COUHTr BOARD OF )
A8SBS8MIJIT AIfD RBVISIOH OF )
TAXIS )
HO.95-6629 CIVIL TBRM
A8SBSSMBIf'1' APPBAL
AFFIDAVIT OF SBRVICB
COMMONWEALTH OF PENNSYLVANIA )
) SS.I
COUNTY OF LEHIGH )
Anthony R. Thompson, being duly sworn according to law,
deposes and states that he is attorney for Appleton Papers Inc.,
Appellant in the above-captioned matter, and that he caused true
and correct copies of the Petition of Appeal filed in the above
matter to be served upon the municipalities within which whose
jurisdictions the subject premises is located, by certified mail,
deposited on December 4, 1995. Attached hereto is a true and
correct copy of the cover letter, together with copies of the
return receipts.
//
~ fI.-rr--
AnthonY- . 'h"if'on, E.qnir.
Sworn to and sub1c~ibed
bef<i!re me). ~his / IV I) day
of J)e('.Rmpe;\, 199. :
/~!Q
Nolarial Seal
MIchIl1e E. Sandone. Notary Public
Allentown, Llhlgh County
My Commission Expires Oct, 25. 1999
".,.....,....""""""'_._..._. i.~,.~_..._""!I#'t-'<:.'f!:-_;.;f.'.-_.i....'
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THOMPSON, SOMACH & VANGILDER
ATTOIINCYS AT ~NN
ANTHONY", THO......ON
"ICHA"O ."CNT eOMACH
OONA"'D .... YANQll.OC"
JI:"""V L.. QIL..C..T-
DeNlec L.. ween:..-
MICHACL. ~t"'A"CO-
.......ut ,."'. AND 'I.A. .A...
......PI ,.A. AND H" ."'...
113. HAMIL. TON eT..CET. aUITE .01
AL....CNTOWN. ..CNNeYL.YANIA 18101
1.101..3..........
TELU'AX feI01..:t..1S77.
December 4, 1995
Commissioners
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
Clerk
Lower Allen Township
1993 Hummel Avenue
Camp Hill, PA 1701l
Secretary
West Shore School District
P.O. Box 803
New Cumberland, PA 17070
ReI Assessment Appeal of Appleton Papers Inc.
Tax Parcel '13-25-0020-055
Ladies and Gentlemen:
I enclose herewith and deliver to you a copy of an
assessment appeal which I have filed in the Court of Common Pleas
of Cumberland County with respect to the above matter.
Please note that your municipal subdivision is not being
made a party in this appeal. The officials having responsibility
to defend the assessment are the Cumberland County Assessor and
the Cumberland County Board of Assessment Appeals.
The enclosed copy of the assessment appeal is being sent to
you for notice purposes only. You have a right (but not an
obligation) to intervene and become a party to these proceedings,
if you choose to do so.
Very truly yours,
ANTHONY R. THOMPSON
ART:kld
Enclosure
CERTIFIED MAIL--RETURN RECEIPT REOUESTED
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Cali'4l Hill, PA 17011
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Secretary
lest Shore School District
P.O. Sox 303
Ne', Cc,oorland. PA 17070
,O.c.mber 1991 .U,.,OPO:I..........714 DOMESTIC RETURN RECEIPT
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consideration of the attached stipulation and Joint Motion for
Agreed Order, it is hereby ORDEUD as followsl
l. The total market value of cumberland County Tax Parcel
Il3-25-0020-055, being the subject of the above-captioned matter,
as of September 1, 1995, is $l3,750,000.
2. After application of the 1995-certified Cumberland
County common level ratio of 7.3% (having application to the 1996
tax year), the lawful assessment of said tax parcel is $1,003,750
for tax years beginning on and after January 1, 1996.
3. Said assessment will remain unless and until the same is
changed as otherwise provided by law.
IR THE COURT OF COMMOII PLEAS OF CUMBERLA1fD COUIITY, PEJOlSYLVAlIIA
CIVIL DIVISIOII - LAM
III RB I APPLETOII PAPERS IRe. )
FROM THE DECISIOR OF THE )
CUMBBRLAJID COUIITY BOARD OF )
ASSES8MBIIT AND RlVISION OF )
TAXES )
thio ~ ~y 0'
110. 95-6629 CIVIL TBRN
A88BS811Bft APPEAL
, 1996, upon
AND ROK,
4. The provisions of the attached Stipulation of the
c,.
parties are approved and included in this Order by refere~ce
thereto.
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IR THB COUR~ OF COICMOR 'LZA8 OF CUMBERLAND COUIITY, 'EDSYLVARIA
CIVIL DIVISIOR - LAW
IR RB I AP'LlTOR 'APBRS IRC. )
PROM TaB DBCISIOR OF ~HB )
CUMBBRLAJID COUJITY BOARD OF )
ASSBS8MB1IT AJID RBVISIOR OF )
TAlBS )
RO. 95-6629 CIVIL TBRM
ASSB88JIB1I'J! APPEAL
STIPULATION AND JOINT MOTION FOR AGRBBD ORDBR
AND NOW, this~~day of ~~, 1996, come the
Appellant Appleton Papers, Inc., by and through its attorney And
Respondent Cumberland County Board of Assessment Appeals, by and
through its attorney, with the within Stipulation and Joint
Hotion for Agreed Order.
1. On or about November 2l, 1995, Appellant/TAxpayer
Appleton Papers, Inc. filed an assessment appeal to the above-
captioned number with respect to real estate premises located at
2850 Appleton Street, Lower Allen Township, Cumberland County,
designated on the tax map of Cumberland County as Tax Parcel il3-
25-0020-055. Said appeal pertained to tax years beginning on and
after January 1, 1996.
2. Taxpayer gave notice to all taxing jurisdictions of the
filing of its assessment appeal in the above-captioned matter by
certified mail, sent December 4, 1995, which enclosed photocopies
of the appeal and the term number. An Affidavit of Service has
been filed in this action.
3. Despite having received notice of the appeal, no taxing
jurisdiction has entered any appearance or intervened herein.
The Solicitors for Lower Allen Township and West Shore School
District have been advised of the intention to present this
Stipulation and Order, they have received copies thereof and they
are in agreement with the terms herein.
4. The only entities who are parties to thi8 appeal are the
Taxpayer and the Board of AsseS8ment Appeals of Cumberland
County.
5. After a review and discussion by the parties hereto with
their respective repre8entatives, the parties have agreed that
the 8ubject premi8es, as of September 1, 1995, had a total market
value of $13,750,000.
6. By application of the 1995-certified Cumberland County
common level ratio of 7.3% (baving application to the 1996 tax
year), the lawful assessment of said tax parcel is $l,003,750,
for tax year8 beginning on and after January 1, 1996.
7. Said assessment will remain unless and until the same is
changed as otherwise provided by law.
8. Promptly following the entry of the requested Order of
Court, the Cumberland County Assessor will correct the assessment
records of the subject parcel for the 1996 tax year and shall
give notice thereof to all taxing jurisdictions and their
respective tax collectors, in order that correct tax bills may
issue or be re-issued, or in order that corrected tax liability
amounts be indicated for the subject tax parcel.
9. Bach party to this appeal shall bear its own costs.
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10. The Court i. requested to enter the proposed Order
attached hereto.
APPLlM. PAPIRS, X.C.
Bfl
. ~ on, Isqu re
1132 H Iton . suite 201
Allentown, PA 18101
610/t32-22U
Pa. Sup~ Court XD t081CO
BOARD OF A8SISlUIIlI't APPIALS
OF CUMBIRLAIID COUIITr
Bfl ~ of} ~~
ste n D. ~i ef, ..quire
5 South Hanover street
CarliSle, PA 17013
717/2t3-5838
Pa. Supre.. Court XD 132318
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