by peter e. bortner
The owner of a North Manheim Township industrial plant filed an assessment appeal Monday in Schuylkill County Court, seeking a reduction in the value of the property.
Black Eagle Industries Ltd., Schuylkill Haven, asked the court to lower the fair market value, and thereby the assessment, of the 13.9-acre property housing Cardinal Systems Inc., 250 S. Route 61.
"The assessment ... does not reflect the current market value of the property," the appeal reads in part.
If the court did lower the property's fair market and assessed values, it would mean lower property tax bills for Black Eagle and lower tax receipts for the county, township and Blue Mountain School District.
Cardinal Systems manufactures galvanized steel panels for in-ground swimming pools.
Black Eagle's appeal seeks a reversal of the Sept. 26 decision by the county Board of Assessment Appeals that refused to change the property's fair market and assessed values of $1,894,550 and $947,275, respectively. The property's fair market value is allocated as $1,348,850 for the buildings and other improvements and 545,700 for the land, according to county assessment records.
Those valuations are incorrect for several reasons, according to the appeal, including:
- The assessment is substantially higher than ones of comparable properties in the area.
- It is based on appraisals that do not accurately represent the property's actual value.
- It does not reflect the property's current value.
Additionally, the assessment is arbitrary, violates the U.S. and Pennsylvania Constitutions, treats Black Eagle differently from other taxpayers and is discriminatory, according to the appeal.