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which is identified for local real estate tax purposes as Parcel No.
13-23-0545-105 (hereinafter "premises"). The Petitioner is required
to pay all taxes assessed upon the premises and is authorized to
prosecute this appeal under the terms of its lease.
4. Sometime in 1995, the Petitioner was informed that
the assessment of the Premises for local real estate tax purposes was
fixed for the year 1996 at $ 78,970.
5. The Petitioner timely filed notice of its intention to
appeal this assessment to the Cumberland County Board of Assessment
Appeals ("Board") and a hearing was held by the Board on October 18,
1995.
6. By notice dated October 24, 1995, the Petitioner was
informed that the Board had affirmed the assessment. (See Exhibit
"A" attached hereto) .
7. The assessment for the Premises 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 Premises.
(b) the ratio of assessed value to actual value
applied in making the assessment is in excess of
the ratio applied by the taxing authority.
(c) the assessment lacks uniformity.
(d) the assessment is discriminatory.
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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
IN RE:
APPEAL OF THRIFT DRUG COMPANY
FROM THE CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
NO. 95-6686
TAX PARCEL NO.: 13-23-0545-105
MUNICIPALITY: LOWER ALLEN TOWNSHIP
ASSESSMENT FOR THE YEAR 1996
PROPERTY OF CENTRAL PROPERTIES, INC.
CERTIFICATE OF SERVICE
The undersigned hereby certifies that a true and correct copy
of the Petition for Review of Real Estate Assessment and Order in the
entitled action has been served upon the following by way of
certified mail return receipt requested:
Horace A. Johnson Esquire
Solicitor for Cumberland County
301 Market Street
Lemoyne, PA 17043
Stephen Tiley, Esquire
Solicitor for Board of Assessment
5 South Hanover Street
Carlisle, PA 17013
Robert Yetter, Esquire
Solicitor for Lower Allen Township
Mellon Bank Building
111 Market Street
Harrisburg, PA 17101
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INRE:
APPEAL OF THRIFT DRUG
COMPANY FROM THE
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
NO. 95.6686 CIVIL TERM
TAX PARCEL NO.: 13.23.0545.105
CIVIL ACTION - LAW
REPLY
AND NOW, the Respondent, Cumberland County Board of Assessment Appeals,
by Stephen D. Tiley, Esquire, its Assistant Cumberland County Solicitor, comes and files
this Reply to Petitioner's Petition for Review of Real Estate Assessment, as follows:
1. Admitted.
2. Admitted.
3. Denied. The Respondent is without sufficient information to verify the truth
or accuracy of the averments contained in paragraph three of the Petition as the owner
of the property is in the sole possession of the documents and materials necessary to
prove or disprove the said averments. It is admitted that the property which is the
subject of this appeal is known as Cumberland County Tax Parcel Number 13-23-0545-
105. By way of further reply, that property is known as 1135 Lowther Road, Lower
Allen Township, Cumberland County, Pennsylvania, and is disclosed on the assessment
records as owned by Central Properties, Inc.
4. Admitted. By way of further reply. the said assessment has continued
unchanged since 1983.
5. Admitted.
6. Admitted. By way of further reply. the Board of Assessment Appeals found
that the market value indicated by the assessment to wit: $1,081,781, is the true and
correct value of the property as of the date the Petition was filed.
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IN RE:
APPEAL OF THRIFT DRUG COMPANY
FROM THE CUMBERLAND COUNTY
BOARD OF ASSESSMENT APPEALS
IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
.
.
: NO. 95-6686 CIVIL TERM
CIVIL ACTION - LAW
TAX PARCEL NO. 13-23-0545-105
.
.
REPLY OF LOWER ALLEN TOWNSHIP
AND NOW comes the Respondent, Lower Allen Township, by and
through its attorneys, Metzger, Wickersham, Knauss & Erb, and files
this Reply to petitioner'S petition for Review of Real Estate
Assessment, as follows:
1. Admitted.
2. Admitted.
3. Denied. The Respondent is without suff icient information
to verify the truth or accuracy of the averments contained in
Paragraph 3 of the Petition, as the owner of the property is in
sole possession of the documents and materials necessary to prove
or disprove said averments. It is admitted that the property which
is the subject of this appeal is known as Cumberland county Tax
Parcel Number 13-23-0545-105. By way of further reply, the subject
property is also known as 1135 Lowther Road, Lower Allen ~ownship,
cumberland county, pennsylvania, and is disclosed on the assessment
records as owned by Central Properties Inc.
4.
Admitted.
By way of further response, the said
assessment has continued unchanged since 1983.
5. Admitted.
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IN RE:
APPEAL OF THRIFT DRUG
COMPANY FROM THE
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNT~
PENNSYLVAr~IA
NO. 95-6686 CIVIL TERM
TAX PARCEL NUMBER:
13-23-0545-105
CIVIL ACTION - LAW
STIPULATION AND JOINT MOTION FOR AGREED ORDER
AND NOW, this c:lrday o~fe:" 1997, it is hereby agreed and stipulated
between Petitioner, Thrift Drug Company, by its attorney, Stephen M. Howard,
Esquire; and Respondents, Cumberland County Board of Assessment Appeals and
Cumberland County, by its attomey, Stephen D. Tiley, Esquire; and Respondent, West
Shore School District, by its attorney, Timothy J. Finkelston, Esquire; and Respondent,
Lower Allen Township, by its attorneys, Metzger, Wickersham, Knauss & Erb, as
follows:
1. By Petition for Review of Real Estate Assessment dated November 21,
1995 and filed November 22, 1995, Petitioner filed an appeal from the assessment
fixed by ths Cumberland County Board of Assessment Appeals. A hearing was never
scheduled in this case. The parties have now settled this case.
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 No. 13.23.0545.105 and is known as the Thrift Drug Store situate
at 1135 Lowther Road in Lower Allen Township, Cumberland County, Pennsylvania.
Stipulation and Joint Motion lor Agreed Order
Page 1 01 4
4. The parties stipulate that the total market value of the subject property
applicable for the year 1996 is $900,000, the total market value of the subject property
applicable for the year 1997 is $800,000, and the total market value of the subject
property applicable for the years 1998 and thereafter until changed by proper legal
authority is $775,000.
5. The parties stipulate that the common level ratio which shall be used to fix
the assessments for the years 1996, 1997 and 1998, which 1998 asssssment shall
continue thereafter until changed by proper legal authority, shall be 7.3%. The
common level ratio variss by more than 15% from the Cumberland County
predetermined ratio, which is 25% and therefore the common level ratio is applicable
to this appeal. The assessments shall, therefore, be fixed as follows: 1996
assessment is fixed at $65,700; 1997 assessment Is fixed at $5B,400; and 199B
assessment, and assessments for future years until changed by proper legal authority,
is fixed at $56,570.
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 new 1996 assessment shall be Implemented retroactively beginning
January 1 for 1996 county and municipal real estate taxes and beginning July 1, 1996
for 1996-97 school real estate taxes.
B. The Cumberland County Assessment Office shall promptly notify the
appropriate taxing bodies of the changs In assessment. and instruct the taxing bodies
to make any appropriate refunds.
9. Each of the parties by this Stipulation agrees to waive any right it may have
to appeal the assessment of the subject property for the year 199B provided, however,
that no party waives the right to: (i) appeal any assessment of the subject property for
Stipulation and Joint Malian for Agreed Order
Page 2 of 4