contents - Northampton County Bar Association

Transcription

(USPS 395-280)
VOL. LVIII
EASTON, PA March 19, 2015
NO. 64
Lehigh Valley Rail Management LLC, Appellant v. County of Northampton
Revenue Appeals Board, Respondent and County of Northampton, Intervenor
CONTENTS
Aesculap Seeks Attorney. . . . . . . . . . . . . . . . . . 36
Attorney Wanted. . . . . . . . . . . . . . . . . . . . . . . . . 37
Bar News. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Estate and Trust Notices. . . . . . . . . . . . . . . . . . . 4
Legal Notices. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Notice of Incorporation. . . . . . . . . . . . . . . . . . . . . 7
Sheriff ’s Sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Zator Law Seeks Attorney. . . . . . . . . . . . . . . . . 38
INSERT: Pink: 1. 2015 Calendar
2. “Psychological Evidence in Litigation How to Assess the Assessment”
3. “Important New Developments in Personal Injury Law”
4. Save the Dates!
NOTICE TO THE BAR...
N.C. Reporter Deadline Change
Due to the holiday, the deadline to submit materials for the April 2, 2015
Reporter is changed to Monday, March 30 @ noon.
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form by electronic, mechanical,
photocopying, or any other means without the prior written permission of the copyright holder.
NORTHAMPTON COUNTY BAR ASSOCIATION
2015 BAR ASSOCIATION OFFICERS
Abraham P. Kassis . . . . . . . . . . . . . . . . . . . . . . President
Alyssa Lopiano-Reilly . . . . . . . . . . . . . . President-Elect
Michael P. Shay . . . . . . . . . . . . . . . . . . . . Vice President
Daniel M. O’Donnell . . . . . . . . . . . . . . . . . . . . Treasurer
Lisa M. Spitale . . . . . . . . . . . . . . . . . . . . . . . . . Secretary
Christopher M. Reid . . . . . . . . . . . . . . . . . Past President
BOARD OF GOVERNORS
ZONE II DELEGATES
David M. Backenstoe
Michael C. Deschler
Robert Eyer
Jonathan M. Huerta
Paul J. Harak
Richard P. Kovacs
Maura Zajac McGuire
Ellen M. Kraft
Michael A. Santanasto
Joel M. Scheer
Karley Biggs Sebia
Christopher M. Reid (2014/2015)
Scott M. Wilhelm
Northampton County Reporter
Attorney Referral & Information Service
155 South Ninth Street, Easton, PA 18042-4399
Phone (610) 258-6333 Fax (610) 258-8715
E-mail: ncba@norcobar.org
PBA (800) 932-0311—PBI (800) 932-4637
BAR ASSOCIATION STAFF
Mary Beth Leeson . . . . . . . . . . . . . . Executive Director
Patti A. Gober . . . . . . . . . . . . . . . . . . . . . . . . Accounting
Heather Rizzotto-Stefanik . . . . . . . . . . . . Legal Journal
Christen T. Borso . . . . . . . . . . . . . . . . Attorney Referral
Deborah J. Flanagan . . . . . . . . . . . . . . Attorney Referral
The Northampton County Reporter will be published every Thursday
by the Northampton County Bar Association, 155 South Ninth St.,
Easton, PA 18042-4399. All legal notices relating to the business of the
county, are required by rule of Court, to be published in this Journal. All
legal notices must be submitted in typewritten form and are published
exactly as submitted by the advertiser. Neither the Law Reporter nor the
printer will assume any responsibility to edit, make spelling corrections,
eliminate errors in grammar or make any changes to content.
Subscription Price—$75.00 per year.
Periodical Postage Paid at Easton, PA and additional office.
Postmaster: Send all communications and address changes to:
NORTHAMPTON COUNTY REPORTER
155 South Ninth St., Easton, PA 18042-4399
Telephone (610) 258-6333 FAX (610) 258-8715
Edward P. Shaughnessy, Esquire
Editor
2
NOTICE TO NCBA MEMBERS – BAR NEWS
IN MEMORIAM
John J. Bartos, Esquire
Admitted to Northampton County Bar : October 1974 Died: March 10, 2015
A Celebration of Life was held on March 19, 2015.
Memorial contributions may be sent to:
Drew and Alexa Bartos Education Fund
c/o Embassy Bank, 100 Gateway Drive, Bethlehem, PA 18017
45th Annual Reception for the Court
Friday, March 27, 2015
Register now!
NCBA Dues
The second partial payment is due March 31st.
I’m always fascinated by the way memory diffuses fact. ~ Diane Sawyer
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Vol. 58 No. 64
ESTATE AND TRUST NOTICES
Notice is hereby given that, in the
estates of the decedents set forth
below, the Register of Wills has
granted letters testamentary or of
administration to the persons named.
Notice is also hereby given of the
existence of the trusts of the deceased
settlors set forth below for whom no
personal representatives have been
appointed within 90 days of death.
All persons having claims or demands
against said estates or trusts are
requested to make known the same,
and all persons indebted to said
estates or trusts are requested to
make payment, without delay, to the
executors or administrators or
trustees or to their attorneys named
below.
GELLNER, OTTO, dec’d.
Late of Northampton, Northampton County, PA
Executrix: Theresia T. Gellner
c/o Fitzpatrick Lentz & Bubba,
P.C., 4001 Schoolhouse Lane,
P.O. Box 219, Center Valley, PA
18034-0219
Attorneys: Fitzpatrick Lentz &
Bubba, P.C., 4001 Schoolhouse
Lane, P.O. Box 219, Center
Valley, PA 18034-0219
PALMER, ALBERT B. a/k/a
ALBERT B. PALMER, JR.,
dec’d.
Late of the Township of Upper
Mt. Bethel, Northampton
County, PA
Executor: Richard Palmer c/o
Gregory R. Reed, Esquire,
Attorney-at-Law, 141 South
Broad Street, P.O. Box 299,
Nazareth, PA 18064-0299
Attorney: Gregory R. Reed,
Esquire, Attorney-at-Law, 141
South Broad Street, P.O. Box
299, Nazareth, PA 18064-0299
ROSENBERG, SAMUEL, dec’d.
Late of the Township of Palmer,
Northampton County, PA
Executor: Gary M. Rosenberg
c/o Steven N. Goudsouzian,
Esquire, 2925 William Penn
Highway, Suite 301, Easton, PA
18045-5283
Attorney: Steven N. Goudsouzian,
Esquire, 2925 William Penn
Highway, Suite 301, Easton, PA
18045-5283
VALO, DALE A. a/k/a DALE
VALO, dec’d.
Late of the Township of Moore,
Executrix: Dana F. Hein, 232A
Chestnut Street, Bath, PA 18014
FIRST PUBLICATION
BUEHRMANN, ALBERT H., dec’d.
Late of Bethlehem, Northampton
County, PA
Executors: James A. Buehrmann
and Maria E. Buck c/o Steve
Wiener, Esquire, Wiener &
Wiener Law Offices, 512
Hamilton Street, Suite 400,
Allentown, PA 18101
Attorneys: Steve Wiener, Esquire,
Wiener & Wiener Law Offices,
512 Hamilton Street, Suite 400,
Allentown, PA 18101
FREY, DOLORES G., dec’d.
Late of 1050 Main Street, Hellertown, Northampton County, PA
Executor: Jeffrey C. Frey c/o
Linda S. Luther-Veno, Esquire,
1605 N. Cedar Crest Blvd., Suite
106, Allentown, PA 18104
Attorney: Linda S. Luther-Veno,
Esquire, 1605 N. Cedar Crest
Blvd., Suite 106, Allentown, PA
18104
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3/19/2015
Vol. 58 No. 64
Attorney: Daniel G. Spengler,
Esquire, 110 East Main Street,
Bath, PA 18014
SECOND PUBLICATION
ANDREWS, MARY LOU a/k/a
MARY ANDREWS, dec’d.
Late of 71 Chandler Circle, Pen
Argyl, Northampton County, PA
Co-Executors: Keith E. Smith,
56 West Market Street, #10,
Bethlehem, PA 18018 and Bruce
L. Smith, 1079 Bangor Road,
Nazareth, PA 18064
Attorneys: Daniel A. Miscavige,
Esquire, Gillespie Miscavige, 67
North Church Street, Hazleton,
PA 18201
DUDAK, MARY a/k/a MARY K.
DUDAK, dec’d.
Late of Easton, Northampton
County, PA
Executrix: Lynn Ann Knox c/o
Michael J. Bendick, Esquire, 111
School Street, Shavertown, PA
18708
Attorney: Michael J. Bendick,
Esquire, 111 School Street,
Shavertown, PA 18708
JABLON, JUNE S., dec’d.
Late of 2718 Nottingham Road,
Bethlehem, Northampton
County, PA
Executrix: Janice E. Schanck
c/o William W. Matz, Jr., Esquire,
211 West Broad Street,
Bethlehem, PA 18018-5517
Attorney: William W. Matz, Jr.,
Esquire, 211 West Broad Street,
KRAJCZAR, AGNES L., dec’d.
County, PA
Executrix: Rosalie Sterner c/o
Paul A. Florenz, Esquire, Kolb,
Vasiliadis and Florenz, LLC, 60
West Broad Street, Ste. 303,
Attorneys: Paul A. Florenz,
Esquire, Kolb, Vasiliadis and
Florenz, LLC, 60 W. Broad St.,
Ste. 303, Bethlehem, PA 180185721
RAUDENBUSH, DAVID H., dec’d.
Late of Lower Saucon, Northampton County, PA
Executrix: Jean L. Raudenbush
c/o Roth Law Firm, 123 North
Fifth Street, Allentown, PA 18102
Attorneys: Roth Law Firm, 123
North Fifth Street, Allentown, PA
18102
RENALDO, ANNE H. a/k/a ANNE
E. RENALDO, dec’d.
Late of the Borough of Pen Argyl,
Executor: Anthony Renaldo, III
c/o David J. Ceraul, Esquire, 22
Market Street, P.O. Box 19,
Bangor, PA 18013-0019
Attorney: David J. Ceraul,
Esquire, 22 Market Street, P.O.
Box 19, Bangor, PA 18013-0019
ROBB, PAUL W., dec’d.
Late of Bethlehem Township,
Administratrix: Charlene D.
Rauscher, Esquire, P.O. Box 78,
New Tripoli, PA 18066
Attorney: Charlene D. Rauscher,
Esquire, P.O. Box 78, New
Tripoli, PA 18066
ROSADO, MARIA, dec’d.
County, PA
Executor: Hector Rosado c/o
Rebeca Torres, Esquire, 432 N.
7th Street, Allentown, PA 18102
Attorney: Rebeca Torres, Esquire,
432 N. 7th Street, Allentown, PA
18102
TENORE, MARGARET M. a/k/a
MARGARET TENORE, dec’d.
Late of the Township of
County, PA
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3/19/2015
Vol. 58 No. 64
Executrix: Teresa M. Brown c/o
Herster, Newton & Murphy, 127
N. 4th St., P.O. Box 1087, Easton,
PA 18044-1087
Attorneys: Herster, Newton &
Murphy, 127 N. 4th St., P.O. Box
1087, Easton, PA 18044-1087
THIRD PUBLICATION
ASK, DOROTHY S., dec’d.
Late of the Borough of Nazareth,
Executor: Robert C. Ask, 5461
Ashley Drive, Laurys Station, PA
18059
Attorneys: Peters, Moritz, Peischl,
Zulick, Landes & Brienza, LLP, 1
South Main Street, Nazareth, PA
18064-2083
GILBERT, JOAN T., dec’d.
Late of Nazareth, Northampton
County, PA
Co-Executors: Karl D. and
Catherine M. Gilbert c/o
Fitzpatrick Lentz & Bubba, P.C.,
4001 Schoolhouse Lane, P.O.
Box 219, Center Valley, PA
18034-0219
Attorneys: Fitzpatrick Lentz &
Bubba, P.C., 4001 Schoolhouse
Lane, P.O. Box 219, Center
Valley, PA 18034-0219
JONES, LYNN J. a/k/a LYNN
JONES, dec’d.
County, PA
Executor: Robert P. Sacco c/o
Douglas J. Tkacik, Esquire, 18
East Market Street, P.O. Box 30,
Attorney: Douglas J. Tkacik,
Esquire, 18 East Market Street,
P.O. Box 30, Bethlehem, PA
18016-0030
KESTER, SOPHIA, dec’d.
Late of 311 S. Canal Street,
Walnutport, Northampton
County, PA
Executrix: Frances A. Carazo,
488 Lehigh Avenue, Palmerton,
PA 18071
Attorneys: Joshua D. Shulman,
Esquire, Shulman & Shabbick,
1935 Center Street, Northampton, PA 18067
McNULTY, JOSEPH E., dec’d.
Late of the Township of Forks,
Administrator: Joseph M.
McNulty, 42 Country Acres
Drive, Hampton, NJ 08827-4109
Attorneys: Peters, Moritz, Peischl,
Zulick, Landes & Brienza, LLP,
1 South Main Street, Nazareth,
PA 18064
PALMER, CONSELLA, dec’d.
Late of Washington Township,
Executrix: Michele Asch, 204
Huntington Drive, Mountville, PA
17554
Attorneys: Louis D. Powlette,
Esquire, Powlette & Field, LLC,
508 Park Avenue, Stroudsburg,
PA 18360
REPH, RICKY C., dec’d.
Late of 367 Ash Road, Northampton, Northampton County, PA
Co-Executrices: Cheryann Haas
a/k/a Cherylann Haas, 135 Gap
Road, Palmerton, PA 18071 and
Sherry Huber a/k/a Sherry L.
Huber, 2915 Little Gap Road,
Palmerton, PA 18071
Attorneys: Joshua D. Shulman,
Esquire, Shulman & Shabbick,
1935 Center Street, Northampton, PA 18067
ROHN, WILLIAM G., JR. a/k/a
WILLIAM ROHN, JR. a/k/a
WILLIAM G. ROHN a/k/a
WILLIAM GEORGE ROHN, JR.,
dec’d.
Late of the Borough of Walnutport, Northampton County, PA
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3/19/2015
Vol. 58 No. 64
3/19/2015
Executor: Kenneth C. Rohn c/o
Kevin F. Danyi, Esquire, JD,
LLM, Danyi Law Offices, P.C.,
133 East Broad Street,
Bethlehem, PA 18018
Attorneys: Kevin F. Danyi,
Esquire, JD, LLM, Danyi Law
Offices, P.C., 133 East Broad
Street, Bethlehem, PA 18018
STEIN, MARY V. a/k/a MARY
STEIN, dec’d.
Late of 3100 Broadway Road,
Forks Township, Northampton
County, PA
Executor: Jacob Stein a/k/a
Jack Stein, 3100 Broadway
Road, Easton, PA 18040
Attorneys: Mark H. Scoblionko,
Esquire, Scoblionko, Scoblionko,
Muir & Melman, 40 South Fifth
Street, Allentown, PA 18101
TEMPLETON, MARGARET J.,
dec’d.
Late of the Township of
County, PA
Executrix: Pamela J. Houser c/o
Herster, Newton & Murphy, 127
N. 4th St., P.O. Box 1087,
Easton, PA 18044-1087
Attorneys: Herster, Newton &
Murphy, 127 N. 4th St., P.O. Box
1087, Easton, PA 18044-1087
NOTICE OF INCORPORATION
NOTICE IS HEREBY GIVEN that
Articles of Incorporation—For Profit
have been filed with the Department
of State of the Commonwealth of
Pennsylvania, at Harrisburg, Pennsylvania, for the purposes of obtaining
a Certificate of Incorporation of a
proposed business corporation to be
organized under the provisions of the
Pennsylvania Business Corporation
Law of 1988, approved December 21,
1988, P.L. 1444, No. 177, as amended.
The name of the corporation is:
BRIAN WITMER INSURANCE AND
FINANCIAL SERVICES, INC.
The Articles of Incorporation were
filed on September 8, 2014.
HOLZINGER, HARAK
& SCOMILLIO
1216 Linden Street
P.O. Box 1409
Bethlehem, PA 18016
Mar. 19
IN THE COURT OF COMMON
PLEAS OF NORTHAMPTON
COUNTY, PENNSYLVANIA
CIVIL ACTION—LAW
NOTICE OF ACTION IN
MORTGAGE FORECLOSURE
Bank of America, N.A.,
Plaintiff
vs.
Alex Lee Gensch, In Her Capacity as
Heir of the Estate of
Paul C. Gensch, deceased and
Unknown Heirs, Successors,
Assigns and all Persons, Firms or
Associations Claiming Right, Title
or Interest from or Under
Paul C. Gensch, deceased,
Defendant(s)
NO. CV-48-2014-4520
NOTICE
TO: The Unknown Heirs, Successors,
Assigns and all Persons, Firms or
Associations Claiming Right, Title
or Interest from or Under Paul C.
Gensch, deceased, Defendant(s),
whose last known address is 5745
Sullivan Trail, Nazareth, PA
18064-9293
COMPLAINT IN
MORTGAGE FORECLOSURE
You are hereby notified that
Plaintiff, Bank of America, N.A., has
filed a Mortgage Foreclosure
Complaint endorsed with a Notice to
Defend, against you in the Court of
7
Vol. 58 No. 64
Common Pleas of Northampton
County, Pennsylvania, docketed to
NO. CV-48-2014-4520, wherein
Plaintiff seeks to foreclose on the
mortgage secured on your property
located, 5745 Sullivan Trail, Nazareth,
PA 18064-9293, whereupon your
property would be sold by the Sheriff
of Northampton County.
NOTICE
YOU HAVE BEEN SUED IN
COURT. If you wish to defend against
the claims set forth in the notice
above, you must take action within
twenty (20) days after this Complaint
and Notice are served, by entering a
written appearance personally or by
attorney and filing in writing with the
Court your defenses or objections to
the claims set forth against you. You
are warned that if you fail to do so the
case may proceed without you and a
judgment may be entered against you
by the Court without further notice
for any money claimed in the
Complaint or for any other claim or
relief requested by the Plaintiff. You
may lose money or property or other
rights important to you.
YOU SHOULD TAKE THIS PAPER
TO YOUR LAWYER AT ONCE. IF YOU
DO NOT HAVE A LAWYER GO TO
OR TELEPHONE THE OFFICE SET
FORTH BELOW. THIS OFFICE CAN
PROVIDE YOU WITH THE INFORMATION ABOUT HIRING A LAWYER. IF
YOU CANNOT AFFORD TO HIRE A
LAWYER, THIS OFFICE MAY BE
ABLE TO PROVIDE YOU WITH
INFORMATION ABOUT AGENCIES
THAT MAY OFFER LEGAL SERVICES
TO ELIGIBLE PERSONS AT A
REDUCED FEE OR NO FEE.
LAWYER REFERRAL SERVICE
155 S. Ninth St.
Easton, PA 18042
(610) 258-6333
Jill Manuel-Coughlin,
Esquire
Jolanta Pekalska, Esquire
Harry B. Reese, Esquire
Daniel C. Fanaselle, Esquire
Matthew J. McDonnell,
Esquire
POWERS, KIRN &
ASSOCIATES, LLC
Attys. for Plaintiff
Eight Neshaminy Interplex
Ste. 215
Trevose, PA 19053
(215) 942-2090
Mar. 19
BLIGHTED PROPERTY
REVIEW COMMITTEE c/o
REDEVELOPMENT AUTHORITY
OF CITY OF BETHLEHEM
10 EAST CHURCH STREET
BETHLEHEM, PA 18018
(610) 865-7055
This shall serve as official notice
that the City of Bethlehem Blighted
Property Review Committee met on
Tuesday, December 16, 2014 and
determined that the property located
at 811 Vernon Street, Bethlehem,
Pennsylvania is blighted under the
definitions set forth in section 149.05
of the City of Bethlehem Ordinance
No. 3418, as amended in City of
Bethlehem Ordinance No. 4203. This
property has been inspected by the
City of Bethlehem and it is the City’s
position that the property does not
comply with the City Ordinance.
This notice is to notify the owner
or party responsible for 811 Vernon
Street that they are hereby ordered to
eliminate these conditions causing
the blight. Failure to eliminate these
conditions may render the property
subject to condemnation by the Redevelopment Authority of the City of
Bethlehem under the Urban Redevelopment Blighted Property Acquisition
Act (35 P.S. 1712.1) and Article 149
of the Codified Ordinances of the City
of Bethlehem.
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3/19/2015
Vol. 58 No. 64
The owner, responsible party or
agent has the right to request a full
hearing on this matter before the
Blighted Property Review Committee.
Such request must be made in writing
to the committee on or before April
17, 2015 so that such appeal hearing
can be heard at the Blighted Property
Review Committee meeting scheduled
for June 16, 2015.
agent shall have the opportunity to
present all relevant evidence, to
present witnesses, to cross-examine
any witnesses, to be represented by
counsel, and to receive a written
opinion from the Blighted Property
Review Committee as to their findings
and basis of decision within forty-five
(45) days of the hearing date.
agent shall have the right of appeal
from the determination of the Blighted
Property Review Committee to the
Court of Common Pleas. This right to
appeal applies regardless of whether
or not the owner, responsible party
or agent requests a hearing before the
Committee.
agent will be given thirty (30) days
from the date of final publication of
this notice in the Northampton
County Reporter and The ExpressTimes on March 20, 2015, if no
hearing before the Blighted Property
Review Committee is requested, or
thirty (30) days from the receipt of the
Committee’s final written opinion, if
a hearing is requested, to file a written
appeal with the Court of Common
Pleas of the county within which the
subject property is located.
Any correspondence on this
matter should be addressed to:
James Fiorentino, Chairman,
Blighted Property Review Committee
c/o Redevelopment Authority of the
City of Bethlehem, 10 East Church
Street, Bethlehem, PA 18018.
Mar. 12, 19
IN THE COURT OF COMMON
PLEAS OF NORTHAMPTON
COUNTY, PENNSYLVANIA
CIVIL DIVISION—LAW
IN RE: PETITION OF BETHLEHEM
AREA SCHOOL DISTRICT FOR
SALE OF UNUSED AND
UNNECESSARY BUILDINGS
1813/1816 Main Street,
Tax Parcel No. N6SE1A-2-9
NO. 2015-2150
TO: ALL INTERESTED PARTIES
The Bethlehem Area School
District proposes to sell the property
located at 1813 Main Street (also
known as 1816 Main Street), being
Northampton County tax parcel
N6SE1A-2-9, on which is located the
Monocacy School Building, to
Bethapp Properties, LP, for a purchase
price of $395,000.00. The sale of the
property is subject to the approval of
the Court of Common Pleas. A
hearing with respect to the requested
court approval is scheduled to be held
on April 10, 2015 at 9:00 a.m. in
Courtroom #1, Northampton County
Government Center, 7th and Walnut
Streets, Easton, PA 18042. Any
person opposing or objecting to the
proposed sale should appear at that
time.
TERENCE L. FAUL, ESQUIRE
Attorney I.D. No. 25001
KING, SPRY, HERMAN, FREUND &
FAUL LLC
Attorneys for Petitioner
One West Broad Street
Suite 700
Bethlehem, PA 18018
(610) 332-0390
Mar. 12, 19, 26
9
3/19/2015
SHERIFF’S SALE OF
VALUABLE REAL ESTATE
The following real estate will be
sold by the Sheriff of Northampton County, Pennsylvania, on APRIL
10, 2015 at ten o’clock a.m. in the
COUNCIL CHAMBERS, THIRD
FLOOR, of the Northampton County
Vol. 58 No. 64
Government Center, within the City
of Easton, County of Northampton
and State of Pennsylvania, to wit:
PLEASE TAKE NOTICE that the
sale price will include only the delinquent taxes certified to the Sheriff ’s
Office. Any current taxes are the
responsibility of the purchaser.
No. 2
BY VIRTUE OF A CERTAIN
WRIT OF EXECUTION
CV-2014-05411
Location:
2017 Davis Street, Bethlehem, PA
18017
Parcel ID:
N7NW4C 9 5 0204
Reputed Owners:
Maria E. Rivera and Luis A. Rivera
aka Luis E. Rivera
ALL THAT CERTAIN lot or piece of
ground with the buildings erected
thereon situated on the western
property line of Davis Street, in the
City of Bethlehem, County of
Northampton, and State of Pennsylvania.
BEING the same premises which
Maria E. Rivera, formerly known as
Maria E. Ocasio, a married woman
by Deed dated September 25, 2006
and recorded October 11, 2006 in the
Office of the Recorder of Deeds in and
for Northampton County in Deed
Book 2006-1 Page 423472, granted
and conveyed unto Maria E. Rivera,
a married woman.
Improvements:
Thereon being erected a cape cod
single style dwelling with brick
exterior and shingle roof; detached
two-car garage.
Attorney:
Andrew J. Marley, Esquire
No. 1
WRIT OF EXECUTION
CV-2014-02918
Location:
459 Apple Blossom Road, Easton,
PA 18040
Parcel ID:
K9SE4 6 35 0311
Reputed Owners:
Heather Greig aka Heather G.
Greig and Paul Greig aka Paul T.
Greig
land with the messuage or tenement
thereon erected, situate in the
Township of Forks, County of
Northampton and Commonwealth of
Pennsylvania, as shown on a survey
of property made by P.E.
Sandt, Registered Professional
Engineers, dated May 20, 1955.
Michael J. Carvalho and Colleen J.
Carvalho, husband and wife, by Deed
dated April 6, 2000 and recorded April
7, 2000 in and for Northampton
County, Pennsylvania, in Deed Book
Volume 2000-1, Page 40516, granted
and conveyed unto Paul T. Greig and
Heather G. Greig, husband and wife.
Improvements:
Thereon being erected a ranch
single style dwelling with vinyl siding
and shingle roof.
Attorney:
Jaime R. Ackerman, Esquire
3/19/2015
No. 3
WRIT OF EXECUTION
CV-2014-05441
Location:
2309 Dewey Avenue, Northampton, PA 18067
Parcel ID:
L4SW1B 11 4 0522 and L4SW1B
11 2 0522
Reputed Owner:
David P. Hartman
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Vol. 58 No. 64
No. 1 All that certain messuage or
tenement and lot or piece of land
being half of a double brick dwellinghouse situate on the east side of and
known as No. 2309 Dewey Avenue,
in the First Ward of the Borough of
Northampton, County of Northampton, and State of Pennsylvania.
No. 2 All that certain lot or piece
of land situate in the Borough of
Northampton, County of Northampton, and State of Pennsylvania.
Title to said premises vested in
Raymond L. Rosario by Deed from
Holly M. Makoul, also known as Holly
M. Farren and Joseph Farren, IV,
husband and wife dated 07/05/2006
and recorded 07/25/2006 in the
Northampton County Recorder of
Deeds in Book 2006-1, Page 300131.
Improvements:
Thereon being erected a two-story
half-of-double style dwelling with
brick exterior and shingle roof;
detached two-car garage.
Attorney:
Robert W. Williams, Esquire
Jr., dated 04/12/2004, recorded
04/16/2004 in Book 2004-1, Page
142246.
Improvements:
single style dwelling with vinyl and
brick exterior and shingle roof.
Attorney:
Martha E. Von Rosenstiel, Esquire
No. 4
WRIT OF EXECUTION
CV-2014-08705
Location:
2376-2378 North Delaware Drive,
Mount Bethel, PA 18343
Parcel ID:
C11SE1 3 14 0131
Reputed Owner:
Frank Kinney, Jr.
ALL THAT CERTAIN piece or
parcel of land situate in the Township
of Upper Mt. Bethel, County of
Northampton, and State of Pennsylvania:
TITLE TO SAID PREMISES IS
VESTED IN Frank Kinney, Jr., by
Deed from James T. Norton and
Dawn Norton, h/w and Frank Kinney,
11
3/19/2015
No. 5
WRIT OF EXECUTION
CV-2012-07837
Location:
512 South 23rd Street, Easton, PA
18042
Parcel ID:
L9SW4B 14 16 0324
Reputed Owners:
The Unknown Heirs of Robert M.
Hoff, Deceased and Jared Hoff and
Sherry Hoff, Solely in Their Capacity
as Heirs of Robert M. Hoff, Deceased
ground with improvements thereon
erected situate on the East side of a
public road leading from the
Bethlehem Road to the Freemansburg Road at the Franklin School,
said road now being known as 23rd
Street, in the Township of Palmer,
now Wilson Borough, Northampton
County, Pennsylvania;
Terry K. Keifer and Karen C. Kiefer
a/k/a Karen J. Kiefer, husband and
wife, by Deed dated 08/29/2008 and
recorded 09/17/2008 in the Recorder
of Deeds Office of Northampton
County, in Deed Book 2008-1 Page
261054 granted and conveyed unto
Robert M. Hoff, deceased.
Improvements:
and shingle roof; detached two-car
garage.
Attorney:
Michael McKeever, Esquire
Vol. 58 No. 64
3/19/2015
No. 6
WRIT OF EXECUTION
CV-2014-06181
Location:
21 Country Side Court, Easton,
PA 18045
Parcel ID:
K9 1 2-36 0324
Reputed Owners:
Andrew W. Wolke and Pamela C.
Wolke
ALL THAT CERTAIN parcel of land
known as Lot No. 2-36 located in
Palmer Township, Northampton
County, Commonwealth of Pennsylvania, as shown on a plan entitled
‘ The Villages At Mill Race—Phase
Two’ prepared Harte Engineering,
Inc., recorded on September 22,
2003, in Northampton County Map
Book Volume 2003-5, pages 334-337.
VESTED IN Andrew W. Wolke and
Pamela C. Wolke, h/w, by Deed from
CMC Development Corporation, a
Pennsylvania Corporation, dated
02/23/2004, recorded 02/25/2004
in Book 2004-1, Page 68746.
Improvements:
attached two-car garage.
Attorney:
Jonathan Lobb, Esquire
ALL THAT CERTAIN lot or parcel
of land together with improvements
thereon situate in the Borough of
Bath, Northampton County,
Commonwealth of Pennsylvania,
being known as Lot 80 of Park Ridge
recorded in the Office of the Recorder
of Deeds in and for Northampton
County in Map Book 1996-5, pages
223 and 224.
is vested in Terrance Jackson, by
Deed from Robert J. Connor and
Kimberly A. Connor, husband and
wife, dated 08/19/2005 and recorded
09/12/2005 in Deed Book 2005-1
Page 336963, Instrument #
2005045475.
Improvements:
Thereon being erected a colonial
single style dwelling with brick and
vinyl exterior and shingle roof;
Attorney:
Michael McKeever, Esquire
No. 8
WRIT OF EXECUTION
CV-2014-05922
Location:
334 Somerset Street, Freemansburg, PA 18017
Parcel ID:
N7SW4C 11 10 0212
Reputed Owners:
Michael P. Yurko and Susan J.
Yurko
ALL THOSE CERTAIN three lots
or pieces of land, situate in the
Borough of Freemansburg, North
ampton County, Pennsylvania.
TITLE TO PREMISES IS VESTED
IN Michael P. Yurko and Susan J.
Yurko, husband and wife by Deed
from Michael P. Yurko and Susan J.
Resetar, now by marriage Susan J.
Yurko, husband and wife dated
12/14/2005 and recorded 12/27/
No. 7
WRIT OF EXECUTION
CV-2008-04383
Location:
101 Spy Glass Hill Road, Bath, PA
18014
Parcel ID:
K6NW3 1 10 0503
Reputed Owner:
Terrance Jackson
12
Vol. 58 No. 64
2005 in the Northampton County
Recorder of Deeds in Book 2005, Page
523548.
Improvements:
single style dwelling with aluminum
siding and shingle roof; detached
two-car garage.
Attorney:
No. 10
WRIT OF EXECUTION
CV-2014-04727
Location:
115 Founders Court, Unit NO.
K-1, Bethlehem, PA 18020
Parcel ID:
M7NE3 1 73 0205
Reputed Owners:
Simone J. Simone and Michele A.
Simone
ALL THAT CERTAIN UNIT, designated as Unit K-1, being a Unit in the
Penn’s Farms Condominium, situate
in the Township of Bethlehem,
County of Northampton and
Commonwealth of Pennsylvania, as
designated in Declaration of Condominium of Penn’s Farms Condominium dated April 26, 1988 and
recorded on April 27, 1988 in
Northampton County Miscellaneous
Book Volume 337, Page 448, as
amended by the First Amendment to
the Declaration of Condominium
recorded June 8, 1988 in Northampton County Miscellaneous Book
Volume 339, Page 66 and as further
described in the Plans of the Penn’s
Farm Condominium dated April 26,
1988 and recorded on April 27, 1988
in Northampton County Plan Book
Volume 88, Page 118 as amended in
Plan Book 88, page 176 and Plan
Book 88, Pages 212 and 213.
Peter J. Harris and Marianne F.
Harris, husband and wife, by Deed
dated 4/28/03 and recorded 5/6/03
in the Office of the Recorder of Deeds
in and for the County of Northampton, in Deed Book 2003-1, Page
162092, granted and conveyed unto
Simone J. Simone and Michele A.
Simone, husband and wife.
No. 9
WRIT OF EXECUTION
CV-2014-01253
Location:
2102 Eagles Landing Drive,
Nazareth, PA 18064
Parcel ID:
K6 8 1-38 0432
Reputed Owners:
Glenn Nier and Cheryl Nier
ALL THAT CERTAIN parcel of land
known as Lot No. 38 located in Upper
Nazareth Township, Northampton
County, Commonwealth of Pennsylvania, as shown on a plan entitle
‘ Eagles Landing—Phase I’ prepared
by Lehigh Engineering Associates,
Inc., recorded September 23, 2005,
in Northampton County Map Book
Volume 2005-5, Page 559.
TITLE TO SAID PREMISES
VESTED IN Glenn Nier and Cheryl
Nier, husband and wife by Deed from
Stone Creek Development Corporation, a Pennsylvania Corporation
dated 11/17/2006 and recorded
11/22/2006 in the Northampton
County Recorder of Deeds in Book
2006-1, Page 481546.
Improvements:
Attorney:
13
3/19/2015
Vol. 58 No. 64
Improvements:
townhouse style dwelling with vinyl
siding and shingle roof.
Attorney:
Sarah K. McCaffery, Esquire
Improvements:
Attorney:
Jennifer Lynn Frechie, Esquire
No. 11
WRIT OF EXECUTION
CV-2014-05110
Location:
2707 Newburg Road, Easton, PA
18045
Parcel ID:
L8NE4 2B 6 0324
Reputed Owners:
The Unknown Heirs of Wilbur W.
Baily, Deceased and Raymond B.
Hahn, as Administrator of the Estate
of Wilbur W. Baily, Deceased and
Brett Baily and Donna Pugliese and
Gregory Mann and James Hudock
and Rodney Mann and Sheryl Phillips
andThomas Hudock, Solely in Their
Capacity as Heirs of Wilbur W. Baily,
Deceased
ALL THAT CERTAIN lot of land on
the North side of Newburg Road, in
the Township of Palmer, County of
Northampton, Commonwealth of
Pennsylvania, known as Lot No. 3 on
the plan of Newburg Homes, Section
A, prepared by E.T. Sale, Inc. and
recorded in the Office for the
Recording of Deeds in and for the said
County of Northampton, in Map Book
18, at Page 1, together with the
improvements thereon erected
presently known as designated as No.
2707 Newburg Road.
BEING THE SAME PREMISES
which is vested in Wilbur W. Baily
and Shirley M. Baily, husband and
wife, by deed from George C. Laub,
Administrator of the Estate of
Margaret C. Moore, also known as
Margaret H. Moore
14
3/19/2015
No. 12
WRIT OF EXECUTION
CV-2014-02859
Location:
307 Mauch Chunk Street,
Nazareth, PA 18064
Parcel ID:
J7SE4B 9 12 0421
Reputed Owners:
Ashley Calwonsen and Elizabeth
Calwonsen
ALL THAT CERTAIN messuage or
tenement and lot, parcel or piece of
land situate on the South Side of
Mauch Chunk Street of the West End
Building Lots (Schmickley Tract) in
the Borough of Nazareth, County of
Northampton, and Commonwealth of
Pennsylvania.
VESTED IN Ashley Calwonsen, a
married individual and Elizabeth
Calwonsen, a married individual,
h/w, by Deed from We All Win Real
Estate Solutions, LLC., a Pennsylvania limited liability company, dated
04/30/2008, recorded 05/01/2008
in Book 2008-1, Page 128869.
Improvements:
one-car garage.
Attorney:
No. 13
WRIT OF EXECUTION
CV-2014-06627
Location:
4801 Cedar Grove Road, Bangor,
PA 18013
Vol. 58 No. 64
3/19/2015
Parcel ID:
H11NW3 1 1E 0117
Reputed Owners:
Jeffrey T. Donato and Keren E.
Donato
of land situate in the Township of
Lower Mount Bethel, Northampton
County, Pennsylvania, and being
known and designated as Lot No.
C-20 of the plan of lots of Delhaven
Realty Co., Inc., Section C, entered in
the Office for the recording of deeds
in and for Northampton County,
Pennsylvania, in Plan Book 18, page
10.
known and designated as Lot No. 30B
of the plan of lots of Delhaven Realty
Co., Inc., Section A, entered in the
Office for the recording of deeds in
and for Northampton County, Pennsylvania, in Map Book 14, page 52.
known and designated as Lot No. 29B
of the plan of lots of Delhaven Realty
Co., Inc., Section A, entered in the
Office for the recording of deeds in
and for Northampton County, Pennsylvania, in Map Book 14, page 52.
VESTED IN Jeffrey T. Donato and
Keren E. Donato, h/w, by Deed from
Raymond Merli and Lorraine Merli,
h/w, dated 10/26/1998, recorded
10/30/1998 in Book 1998-1, Page
149253.
Improvements:
and shingle roof; attached two-car
garage.
Attorney:
No. 14
WRIT OF EXECUTION
CV-2014-09521
Location:
513 Sioux Street, Bethlehem, PA
18015
Parcel ID:
P6SW3B 7 17 0204
Reputed Owner:
Ana Oquendo
tenement and tract of land situate In
the City of Bethlehem, County of
Pennsylvania; bounded and described
as follows, to wit:
David Rolfes, by Deed dated 7/24/03
and recorded 8/4/03 in the Office of
the Recorder of Deeds in and for the
County of Northampton, in Deed
Book 2003-1, Page 311339, granted
and conveyed unto Ana Oquendo.
Improvements:
row home style dwelling with vinyl
Attorney:
No. 15
WRIT OF EXECUTION
CV-2013-12128
Location:
210 Dewey Street, East Bangor,
PA 18013
Parcel ID:
D10SW1C 9 12A 0109
Reputed Owner:
Edward K. Gallagher
ALL THAT CERTAIN lot, piece or
parcel of land situate in the Borough
of East Bangor, County of Northampton and Commonwealth of Pennsylvania, being more fully described as
follows, to wit:
15
Vol. 58 No. 64
which is vested in Edward K.
Gallagher, by Deed from Steven P.
Klausz and Ellen J. Klausz, husband
and wife, dated 07/31/2006 and
recorded 08/02/2006 in Book
2006-1 Page 313934.
Improvements:
and shingle roof; detached two-car
garage.
Attorney:
No. 17
WRIT OF EXECUTION
CV-2014-09281
Location:
597 Jacobsburg Road, Nazareth,
PA 18064
Parcel ID:
H7 12 7 0406
Reputed Owners:
David M. Seyfried Custom Building
Co. and David Seyfried
ALL THAT CERTAIN farm
messuage or tenement and two (2)
lots or pieces of land situate in the
Township of Bushkill, County of
Northampton and State of Pennsylvania, bounded and described as
follows, to wit:
IT BEING THE SAME PREMISES
as Purpart No. 2, Lots 1 and 2, which
Millard A. Barlieb (single) and Irene
M. Bauer and Harold H., her husband,
and Millard A. Barlieb and Irene M.
Bauer, Executor and Executrix of the
Last Will and Testamend of Emory J.
Barlieb, by Deed dated the 13th day
of April, 1961, and recorded in the
Office for the Recording of Deeds in
and for Northampton County, Easton,
Pennsylvania, in Vol. 147, Page 339,
granted and conveyed unto Millard
A. Barlieb.
Improvements:
single style dwelling with vinyl siding,
an a-frame single style dwelling with
vinyl siding; shed and out building.
Attorney:
Scott M. Klein, Esquire
No. 16
WRIT OF EXECUTION
CV-2009-00026
Location:
673 Washington Boulevard,
Bangor, PA 18013
Parcel ID:
F9NE1 9 5 0134
Reputed Owner:
Thomas K. Durko, Sr.
ALL THAT CERTAIN messuage,
tenement, tract, piece of parcel or
land lying and being in the Village of
Ackermanville, Township of Washington, County of Northampton,
bounded and described as follows, to
wit:
Annette Davidowski, widow, by
Special Warranty Deed dated
9/23/2005 and recorded 9/28/2005
in Book 2005-1 Page 375922 Instrument #2005050068 granted and
conveyed unto Thomas Durko, Sr.,
as sole owner.
Improvements:
exterior and slate roof; detached
three-car garage and out building.
Attorney:
3/19/2015
No. 18
WRIT OF EXECUTION
CV-2012-08681
Location:
1212 Wood Street, Bethlehem, PA
18018
Parcel ID:
N6SE3A 19 8 0204
16
Vol. 58 No. 64
3/19/2015
Reputed Owner:
Fidelia N. Akabogu
tenement and 2 certain lots or pieces
of ground situated in the City of
Bethlehem, County of Northampton
and State of Pennsylvania.
VESTED IN Fidelia N. Akabogu by
deed from Carlos M. Torres Jr. and
Andrea D. Torres dated July 29, 2005
and recorded September 1, 2005 in
Deed Book 2005-1, Page 337097.
Improvements:
Attorney:
Joseph I. Foley, Esquire
by Deed dated June 25, 2004 and
recorded June 30, 2004 in and for
Northampton County, Pennsylvania,
in Deed Book Volume 2004-1, Page
Robert L. Moore, Jr., As Sole Owner.
Improvements:
and shingle roof; two car carport.
Attorney:
Denise Carlon, Esquire
No. 20
WRIT OF EXECUTION
CV-2014-06118
Location:
3137 Glen Avenue, Easton, PA
18045
Parcel ID:
M9SW1 40 9 0324
Reputed Owners:
Maria Oralia Arreola and Fernando
Arreola
ALL THAT CERTAIN piece. Parcel,
or tract of land, situate in the
Township of Palmer, County of
Northampton, Commonwealth of
Pennsylvania, and being known as
Lot No. 86 on the Plan entitled
“Woodridge Falls, Section 2A”, dated
2/7/1994, prepared for Nic Zawarski
& Sons at Palmer I, Inc., by Environment Design & Engineering, Civil
Engineers & Land Surveyors, as
recorded in the Office of the Recorder
County, at Easton, Pennsylvania, on
12/1 6/1994 in Record Book Volume
1994-5, Page 331.
Alan R. Moyer and Blanca I. Moyer,,
by Deed dated February 27, 2003 and
recorded March 7, 2003 in and for
Fernando Arreola and Maria Oralia
Arreola, as tenant by the entireties.
No. 19
WRIT OF EXECUTION
CV-2014-00999
Location:
1162 Riverview Drive, Walnutport,
PA 18088
Parcel ID:
H2SW4 3 3 0516
Reputed Owners:
The Unknown Heirs and or
Administrators of the Estate of Robert
L. Moore Jr.
All that certain lots, parcel or that
land in Lehigh Township, Northampton County, Pennsylvania, in a plan
or plot of lots as surveyed by W. N.
Boyer, C.E. for Neff and Fritzinger; in
August 1918, and Numbered 287,288
and 289 (incorrectly typed in prior
Deed Book Volume 605, Page 73 as
“and Numbered 287,288 and 298”.
and Recorded at Easton in Book of
Maps 7, Page 47.
JAMES O. DAILEY AND ELIZABETH
A. FOGELMAN, EXECUTORS OF
THE ESTATE OF ANNA M. MEINHART
AKA ANN M. MEINHART, DECEASED,
17
Vol. 58 No. 64
Improvements:
garage.
Attorney:
Denise Carlon, Esquire
the Northern one-half of a double
dwelling erected thereon known as
#812 Miller Street in the Borough of
Wilson, County of Northampton and
State of Pennsylvania, bounded and
described as follows, to wit:
TRACT NO. 2: ALL THAT CERTAIN
lot, piece, parcel or tract of land
situate in the Borough of Wilson,
wit:
VESTED IN Elmer Horvath, Jr., by
Deed from Elmer Horvath, Jr. and
Elizabeth A. Horvath, dated
11/06/2002, recorded 11/21/2002
in Book 2002-1, Page 327267.
Improvements:
aluminum siding and shingle roof;
detached one-car garage.
Attorney:
No. 21
WRIT OF EXECUTION
CV-2014-07644
Location:
1431 High Street, Bethlehem, PA
18018
Parcel ID:
N6SE4B 4 3 0204
Reputed Owner:
Mary E. Craig
ALL THAT CERTAIN lot, tract or
parcel of land and premises, situate,
lying and being in the City of
Bethlehem, in the County of North
ampton and Commonwealth of Pennsylvania.
VESTED IN Mary E. Craig, by Deed
from Jason R. Henninger, dated
06/19/2009, recorded 06/25/2009
in Book 2009-1, Page 160546.
Improvements:
row home style dwelling with brick
exterior and shingle roof.
Attorney:
Joseph E. DeBarberie, Esquire
3/19/2015
No. 24
WRIT OF EXECUTION
CV-2014-07934
Location:
3073 Flint Hill Road, Hellertown,
PA 18055
Parcel ID:
R7 23 16 0719
Reputed Owner:
Li Fang
ALL THAT CERTAIN tract or piece
of woodland situate in the Township
of Lower Saucon, County of
Northampton and State of Pennsylvania, bounded and described as
follows, to wit:
VESTED IN Li Fang, married, by Deed
from Edith M. Mindler, by her agent,
Verna M. Tegyi, by durable power of
attorney filed in Northampton County,
Pennsylvania, in Record Book 2003-1,
No. 23
WRIT OF EXECUTION
CV-2014-09038
Location:
812 Miller Street, Easton, PA
18042
Parcel ID:
L9SW4C 14 50 0837
Reputed Owner:
Elmer Horvath, Jr.
TRACT NO. 1: ALL THAT CERTAIN
lot or piece of ground, together with
18
Vol. 58 No. 64
page 327656, dated 09/29/2003,
2003-1, Page 410041.
Improvements:
garage.
Attorney:
Improvements:
Thereon being erected a bi-level
dwelling with brick and stucco
exterior and shingle roof; attached
two-car garage.
Attorney:
No. 26
WRIT OF EXECUTION
CV-2014-03661
Location:
1808 B Merlot Drive, Easton, PA
18045
Parcel ID:
N8 2 37-4B 0205
Reputed Owner:
Shawn T. Branum
ALL THAT CERTAIN unit in the
property known, named and identified in the Declaration referred to
below as “Bordeaux Lofts at The
Vineyard at Wagner Farms, A Condominium”, located in the Township of
and Commonwealth of Pennsylvania,
which has heretofore been submitted
to the provisions of the Pennsylvania
Uniform Condominium Act, 68
Pa.C.S.A.3101, et seq., by the
recording in the Office of the Recorder
of Deeds of Northampton County of
a Declaration dated August 9, 2005
and recorded August 11, 2005 in
Record Book Volume 2005-1, Page
305989, and amended as follows:
which Wagner Enterprises, LTD, a PA
Corporation, by Deed dated February
16, 2007 and recorded February 27,
2007 in the Office of the Recorder of
Deeds in and for Northampton
County in Deed Book Volume 2007-1,
Page 73308, granted and conveyed
unto Shawn T. Branum.
Improvements:
Thereon being two-story condominium with vinyl and stucco exterior
and shingle roof.
Attorney:
Gregory Javardian, Esquire
No. 25
WRIT OF EXECUTION
CV-2014-08317
Location:
2210 4th Street, Bethlehem, PA
18020
Parcel ID:
N7NE1 20 5 0205
Reputed Owner:
Susan T. Hamill
ground situate in the Township of
Bethlehem, County of Northampton,
marked and designated on a certain
‘Revised Plan of Miller Heights,
Bethlehem Township, Northampton
County, Pennsylvania, property of
The Bethlehem and Suburban Realty
Co.’, which map or plan is recorded
in the Office for the Recording of
County, in Map Book 8, Page 21, and
which lots are more fully described as
follows:
VESTED IN James J. Hamill and
Susan T. Hamill, h/w, by Deed from
Charles Hoey and Dorothy Hoey,
08/06/2009 in Book 2009-1, Page
203123.
The said James Hamill died on
5/29/2010, vesting sole ownership
in Susan T. Hamill as surviving
tenant by the entirety.
19
3/19/2015
Vol. 58 No. 64
3/19/2015
No. 27
WRIT OF EXECUTION
CV-2013-06376
Location:
304 North Harding Avenue, Pen
Argyl, PA 18072
Parcel ID:
E8NE2A 12 5 0625
Reputed Owners:
Clare T. Warnquist and Dave A.
Warnquist aka David A. Warnquist
All those certain lots, tracts or
pieces of land situate in the Borough
of Pen Argyl, County of Northampton
and State of Pennsylvania, bounded
and described as follows, to wit:
VESTED IN David A. Warnquist and
Clare T. Warnquist, h/w, by Deed
from Irene Dietz, widow, by Elwood
R. Dietz (son) her attorney in fact,
Power of Attorney recorded 6/8/99
record book 1999-1, page 84415,
dated 05/28/1999, recorded
06/08/1999 in Book 1999-1, Page
84418.
Improvements:
siding and slate roof; detached
one-car garage.
Attorney:
Adam H. Davis, Esquire
Palmer Township, County of
Northampton and State of Pennsylvania, known and designated as Lots
Nos. 13, 14 and 15 on plan of lots
known as Hedge Lawn, Section B, as
prepared for Mary J. Vaughn on
August 1, 1927 by H.J. Kennard, C.E.
VESTED IN Nicholas Viscomi and
Regina Viscomi, h/w, by Deed from
Marie Pologruto, power of attorney for
Anthony LaRosa, dated 03/30/2001,
recorded 05/02/2001 in Book 2001‑
1, Page 74043.
Improvements:
Thereon being cape cod single
style dwelling with vinyl siding and
shingle roof; detached two-car garage.
Attorney:
No. 29
WRIT OF EXECUTION
CV-2014-09134
Location:
703 Ferry Street, Easton, PA
18042
Parcel ID:
L9SE1B 28 15 0310
Reputed Owner:
Olga Cervantes
ALL THAT CERTAIN house and
tract or parcel and premises, situate,
lying and being on the north side of
Ferry Street, in the City of Easton, in
the County of Northampton and
Commonwealth of Pennsylvania.
is vested in Olga Cervantes, by Deed
from Selwyn Salandy, dated 11/
14/2003 and recorded 11/18/2003
in Book 2003-1 Page 482254.
Improvements:
Thereon being two-story half-ofdouble style dwelling with brick
Attorney:
Cristina Lynn Connor, Esquire
No. 28
WRIT OF EXECUTION
CV-2014-08646
Location:
810 Sheridan Drive, Easton, PA
18045
Parcel ID:
M8SE1 3 24 0324
Reputed Owners:
Nicholas Viscomi and Regina
Viscomi
ALL THOSE THREE CERTAIN
lots, tracts or pieces of land situate in
20
Vol. 58 No. 64
3/19/2015
No. 30
WRIT OF EXECUTION
CV-2014-07202
Location:
411 Turkey Ridge Road, Mount
Bethel, PA 18343
Parcel ID:
B11 15 1B-6 0131
Reputed Owners:
Grece Momadi-Masaka and
Daniel Masaka
ALL THAT CERTAIN parcel or tract
Upper Bethel, County of Northampton, and Commonwealth of Pennsylvania, and being more particularly
described as Lot No. 1-B-6 in the
Turkey Ridge Estates II Plan of Lots
as the same is recorded in the Office
of the Recorder of Deeds of Northampton County, Pennsylvania in Plan
Book volume 2005-5 page 148.
VESTED IN Daniel Masaka and
Grace Momadi-Masaka, h/w, by
Deed from Kelly Kearney Taylor,
a/k/a Kelly Taylor, a married person,
07/26/2006 in Book 2006-1, Page
302267.
Improvements:
garage.
Attorney:
ALL THAT CERTAIN lot or tract of
land situate in the Borough of Wilson,
together with the single frame dwelling
known as 1607 Liberty Street.
VESTED IN Marvin R. Sos and Lisa
M. Sos, h/w, by Deed from Susan E.
Beyer, dated 05/22/2000, recorded
05/26/2000 in Book 2000-1, Page
63010.
Improvements:
cedar shake exterior and shingle roof.
Attorney:
No. 32
WRIT OF EXECUTION
CV-2014-07520
Location:
2249 Washington Avenue,
Northampton, PA 18067
Parcel ID:
L4SW1C 4 8 0522
Reputed Owner:
Thomas P. Nolan III
ALL THAT CERTAIN half-of-adouble frame dwelling, with the lot of
ground and onto belonging, situate
and known as No. 2249 Washington
Avenue, in the Borough of Northampton, County of Northampton and
Commonwealth of Pennsylvania.
TITLE TO SAID PREMISES
VESTED IN Thomas P. Nolan, III,
unmarried, as sole owner by Deed
from Nathaniel D. Farnholtz, married,
and Cathy S. Farnholtz, his wife
recorded 06/16/2004 in the
Northampton County Recorder of
Deeds in Book 2004-1, Page 232949.
Improvements:
No. 31
WRIT OF EXECUTION
CV-2014-08507
Location:
1607 Liberty Street, Easton, PA
18042
Parcel ID:
L9SW2A 12 5 0837
Reputed Owners:
Marvin R. Sos and Lisa M. Sos
21
Vol. 58 No. 64
aluminum and vinyl exterior and
shingle and slate roof.
Attorney:
No. 34
WRIT OF EXECUTION
CV-2009-14292
Location:
2327 Park Avenue, Easton, PA
18045
Parcel ID:
L8NE3 7 8 0324
Reputed Owners:
Margaret M. D’ Imperio and Joseph
P. D’ Imperio
All that certain lot or piece of
ground situate in the Township of
Palmer, County of Northampton and
lying on the North side of the Public
Road leading from Seipsville to
Bushkill Park, and being designated
as Lot No. 141 on a Plan of Lots of
Parkwood, Section B, drawn by
Walter F. Auch, C.E., dated October
22, 1927, bounded and described as
follows:
VESTED IN Joseph P. D’ Imperio and
Margaret M. D’ Imperio, h/w, by Deed
from Joseph P. D’ Imperio and
Margaret M. Koskey, nbm Margaret
M D’ Imperio, dated 03/06/2002,
2002-1, Page 70751.
Improvements:
single style dwelling with stone
Attorney:
No. 33
WRIT OF EXECUTION
CV-2013-12310
Location:
2519 Northwood Avenue, Easton,
PA 18045
Parcel ID:
K8SE3 9 17 0324
Reputed Owner:
Scott Ervin Woolf, Administrator
of the Estate of Heston G. Woolf,
Deceased Mortgagor and Real Owner
The land described herein is
situated in the State of Pennsylvania,
County of Northampton, City of
Easton, as is described as follows:
ALL THAT CERTAIN piece, parcel
or tract of land, together with the two
and one-half story stone and brick
dwelling and detached block garage
thereon erected, situate in the
Township of Palmer, County of
Pennsylvania.
VESTED IN Heston G. Woolf by deed
from Heston G. Woolf and Sylvia A.
Woolf, his wife dated July 3, 1991 and
recorded July 3, 1991 in Deed Book
834, Page 615. The said Heston G.
Woolf died on February 27, 2013
thereby vesting title in Scott Ervin
Woolf, Administrator of the Estate of
Heston G. Woolf, Deceased Mortgagor
and Real Owner by operation of law.
Improvements:
Thereon being two-story single
style dwelling with brick and masonry
exterior and shingle roof; detached
four-car garage.
Attorney:
Marc S. Weisberg, Esquire
3/19/2015
No. 35
WRIT OF EXECUTION
CV-2013-07319
Location:
203 East Central Avenue, East
Bangor, PA 18013
Parcel ID:
D10SW2D 3 2 0109
22
Vol. 58 No. 64
Reputed Owners:
Kristina Anema aka Kristina M.
Anema and Rodney Artiaga aka
Rodney A. Artiaga
ALL THAT CERTAIN tract or piece
of land in East Bangor, shown as Lot
No. 1 on a plan of a Subdivision of
Lan of Kathryn Stasak and Stella
Hughes being recorded on February
13, 1998 in Plan Book 1998-5, page
49.
VESTED IN Kristina Anema aka
Kristina M. Anema and Rodney
Artiaga aka Rodney A. Artiaga by deed
from Bryan W. Bean, unmarried
dated April 5, 2003 and recorded April
9, 2003 in Deed Book 2003-1, Page
124827.
Improvements:
vinyl siding and shingle roof.
Attorney:
Improvements:
brick exterior and shingle roof.
Attorney:
No. 37
WRIT OF EXECUTION
CV-2014-05971
Location:
838 West Milton Street, Easton,
PA 18042
Parcel ID:
M9NE1A 18 4 0310
Reputed Owners:
Cheryl L. Smallberger and
Raymond H. Smallberger and The
Secretary of Housing and Urban
Development
ALL THAT CERTAIN house and lot
of land, situated on the South side of
Milton Avenue, formerly Main Street,
in the City of Easton, Northampton
County, Pennsylvania, more particularly bounded and described as
follows:
Barry J. Sliker and Jean H. Sliker, his
wife, by Deed dated June 23, 1986
and recorded June 24, 1986 in the
Recorder of Deeds Office in and for
in Deed Book 703, Page 172, granted
and conveyed unto Raymond H.
Smallberger, III and Cheryl L. Smallberger.
Improvements:
vinyl siding and slate roof.
Attorney:
Leon P. Haller, Esquire
No. 38
WRIT OF EXECUTION
CV-2014-05803
Location:
420 Frederick Street, Easton, PA
18042
No. 36
WRIT OF EXECUTION
CV-2014-00278
Location:
28 West Union Boulevard,
Bethlehem, PA 18018
Parcel ID:
P6NE1A 14 16 0204
Reputed Owner:
James E. Higgins, III
tenement and lot or piece of ground
situate in the City of Bethlehem,
County of Northampton and State of
Pennsylvania.
VESTED IN James E. Higgins, III by
deed from Anthony G. Stellar dated
January 11, 2012 and recorded
January 17, 2012 in Deed Book
2012-1, Page 12404.
23
3/19/2015
Vol. 58 No. 64
3/19/2015
Parcel ID:
L9SE3C 13 2 0310
Reputed Owner:
Victor A. Rojas
situate on the Southeasterly corner
of Frederick and Burr Streets known
as 420 Frederick Street in the City of
Easton, County of Northampton and
shown on a survey plan prepared by
Kenneth R. Hahn, PLS, Drawing No.
86-216, dated September 18, 1986,
bounded and described as follows:
Monica Davis by Deed dated August
22, 2001 and recorded August 27,
2001 in the Office of the Recorder of
County in Deed Book 2001-1 Page
Victor A. Rojas.
Improvements:
one-car garage.
Attorney:
Andrew J. Marley, Esquire
wife, by Deed dated July 26, 1996 and
recorded August 1, 1996 in and for
Jeffrey S. Grefe, husband.
Improvements:
and vinyl exterior and shingle roof;
detached two-car garage.
Attorney:
Jaime R. Ackerman, Esquire
No. 40
WRIT OF EXECUTION
CV-2011-01359
Location:
2404 Meadow Lane Drive, Easton,
PA 18040
Parcel ID:
K9 16 5Y 0311
Reputed Owners:
Billie E. Walker and Loydes L.
Lewis-Walker
ALL THAT CERTAIN tractor parcel
of land and premises.Locateo along
the easterly side of Meadow Drive, in
the Township of Forks, County of
Northampton and State of Pennsylvania; being known as Lot No. 2404
on plan of subdivision of Frost Hollow
Section Iii, Forks Township,
Northampton County. Pennsylvania;
prepared by Robert L. Collura, Registered Professional Engineer, dated
January 20, 1977, which plan has
been duly recorded in the Office of the
Recording of Deeds in and for
Northampton County of Easton,
Pennsylvania, in Map Book46, page
52, bounded and described as follows,
to wit:
ROBERT POTTS AND DANA POTTS,
HUSBAND AND WIFE, by Deed dated
September 27, 2004 and recorded
September 29, 2004 in and for
No. 39
WRIT OF EXECUTION
CV-2013-06704
Location:
357 North Broadway, Wind Gap,
PA 18091
Parcel ID:
E8SW1C 1 7 0638
Reputed Owner:
Jeffrey S. Grefe aka Jeffrey Grefe
tenement, tract, parcel or piece of
land lying and being in the Borough
of Wind Gap, in the County of
Northampton and the State of Pennsylvania.
Jeffrey S. Grefe and Lisa Grefe, his
24
Vol. 58 No. 64
Billie E. Walker and Loydes L. LewisWalker, husband and wife, as tenants
by the entirety.
Improvements:
shingle roof; attached two-car garage.
Attorney:
Ashleigh Levy Marin, Esquire
Reputed Owner:
Blaine S. Pritchard aka Blaine
Pritchard
tenement and 1/2 of a double frame
house, hereditaments and appurtenances, situate on the East side of
Dewey Avenue between 14th and
15th Streets in the Second Ward
(formerly the Fourth Ward) of the
Borough of Northampton, Northampton County, Pennsylvania, bounded
VESTED IN Blaine Pritchard, by Deed
from Dionysios Mihalopoulos, by his
agent Anna Maria Politsopoulos,
Power of Attorney dated 09/13/2002
and recorded 06/01/2004 at Record
Book 2004-1 Page 206050, dated
05/28/2004, recorded 06/01/2004
in Book 2004-1, Page 206065.
Improvements:
aluminum siding and shingle roof.
Attorney:
No. 41
WRIT OF EXECUTION
CV-2014-03829
Location:
80 Moyers Lane, Easton, PA
18042
Parcel ID:
M9 17 8 0836
Reputed Owners:
Mark A. Valle and Dawn L. Gordon
ALL THAT CERTAIN lot, piece or
parcel of land situate, lying and being
in the Township of Williams, in the
County of Northampton and State of
Pennsylvania.
VESTED IN Mark A. Valle and Dawn
L. Gordon, by Deed from Lee Baker
and Joshua J. Baker, dated 06/
15/2011, recorded 06/16/2011 in
Book 2011-1, Page 126618.
Improvements:
Thereon being ranch single style
dwelling with vinyl siding and shingle
roof; attached one-car garage.
Attorney:
No. 42
WRIT OF EXECUTION
CV-2014-07395
Location:
1429 Dewey Avenue, Northampton, PA 18067
Parcel ID:
M4NW2A 4 7A 0522
25
3/19/2015
No. 43
WRIT OF EXECUTION
CV-2013-12515
Location:
1515 East 6th Street, Bethlehem,
PA 18015
Parcel ID:
P7SW1A 13 6 0204
Reputed Owners:
Shawn Croizier and Dorothy
Barthold
tenement and four lots or pieces of
ground situate in the Seventeenth
Ward of the City of Bethlehem,
known as 1515 East Sixth Street,
according to present city numbering.
which Jose A. Moina , by Deed dated
Vol. 58 No. 64
3/19/2015
January 12, 2007 and recorded
January 19, 2007 in the Office of the
Recorder of Deeds in and for
Northampton County in Deed Book
Volume 2207-1, Page 24435, granted
and conveyed unto SHAWN
CROIZIER and DOROTHY
BARTHOLD.
Improvements:
exterior and flat roof; detached
two-car garage.
Attorney:
Harry B. Reese, Esquire
Improvements:
shingle roof; detached garage.
Attorney:
William F. Colby, Jr., Esquire
No. 45
WRIT OF EXECUTION
CV-2014-04440
Location:
96 Kiernan Avenue, Hellertown,
PA 18055
Parcel ID:
Q7NW2D 7 35 0715
Reputed Owners:
Jason Chew and Paul James
Pierce aka Paul Pierce
ALL THAT CERTAIN land or piece
of ground with buildings thereon
erected, lying and being in the
Borough of Hellertown, County of
Pennsylvania, and known on plan of
lots of the “Wagner Terrace Land
Company” as part of Lots Nos. 403,
404, 405 and 406, bounded and
WHICH Veronica A. Weiss a/k/a
Veronica A. Spaar, by deed dated
02/04/2011 and recorded 02/07/
2011 in Northampton County Record
Book 2011-1, Page 28809, granted
and conveyed unto Jason Chew and
Paul Pierce.
Improvements:
Thereon being ranch single style
dwelling with brick exterior and
shingle roof; detached two-car garage.
Attorney:
No. 44
WRIT OF EXECUTION
CV-2014-05410
Location:
1039 Municipal Road, Walnutport, PA 18088
Parcel ID:
H2 26 4B 0516
Reputed Owners:
Robert D. Beidleman, Jr. aka
Robert Dale Beidleman and Cindy L.
Beidleman
ALL THEIR RIGHT, TITLE AND
INTEREST IN ALL THAT CERTAIN
messuage or tract of land situate in
Lehigh Township, County of
Pennsylvania, bounded and described
as follows, to wit:
which Robert Dale Beidleman, Sr.
and Barbara Jennie Beidleman,
husband and wife, and Margaret E.
Shearer, widow, by their deed dated
May 9, 1989 and recorded in the
Office of the Recorder of Deeds of
Northampton County in deed book
volume 768, page 444, granted and
conveyed unto Robert D. Beidleman,
Jr. and Cindy L. Beidleman, husband
and wife, Grantees herein.
26
No. 46
WRIT OF EXECUTION
CV-2014-08441
Location:
11 West 2nd Street, Unit #20, 30,
40 & 50, Bethlehem, PA 18015
Vol. 58 No. 64
Parcel ID:
P6 2 20 0204 and P6 2 40 0204
Reputed Owner:
Lehigh Riverport Realty, L.P.,
successor by merger to Lehigh
Riverport Development, LLC
ALL THAT CERTAIN UNITS, designated as 11 West 2 Street Unit #20,
30, 40 & 50 in the LEHIGH
RIVERPORT CONDOMINIUM, situate
in the City of Bethlehem, County of
Pennsylvania, as designated in Declaration of Lehigh Riverport Condominium, dated August 26, 2004 and
recorded on August 26, 2004, in the
for Northampton County in Book
Volume 2004-1, Page 336478, as
amended from time to time and as
identified on the Lehigh Riverport
Condominium Plat recorded in the
for Northampton County in Plan Book
Volume 2004-5, Page 531, as
amended from time to time.
VESTED IN Lehigh Riverport Development, LLC, a Pennsylvania Limited
Liability Company, by Deed from
p rises
South Bethlehem Enter
Partners, LLC, a Pennsylvania Limited
Liability Company, dated 05/
14/2003, recorded 05/16/2003 in
Book 2003-1, Page 179448.
Improvements:
Thereon being erected condominiums.
Attorney:
Rachel C. Heinrich, Esquire
Reputed Owner:
Jean M. Lynch
tenement, and lot or piece of ground
situate on the east side of Monocacy
street in the city of Bethlehem, county
of Northampton and commonwealth
of Pennsylvania, and known as no.
1026 Monocacy street, Bethlehem,
PA, bounded and described as
follows, to wit:
VESTED IN Jean M. Lynch, by Deed
from Gary P. Lynch and Jean M.
Lynch, his wife, dated 12/27/1995,
1995-1, Page 125443.
Improvements:
row home style dwelling with
Attorney:
Matthew Brushwood, Esquire
No. 47
WRIT OF EXECUTION
CV-2014-05446
Location:
1026 Monocacy Street, Bethlehem,
PA 18018
Parcel ID:
N6SW3C 13 11 0204
27
3/19/2015
No. 48
WRIT OF EXECUTION
CV-2014-06184
Location:
3401 Jones Boulevard, Easton, PA
18045
Parcel ID:
M8NE3 5 2A 0324
Reputed Owner:
Tracey L. Ramos and Marcos A.
Ramos, Jr.
ALL THOSE CERTAIN lots of land
situate in the Township of Palmer,
County of Northampton, and
being known and designated as Lots
Nos. 917, 916, 915, 914 and the
eastern ten front feet of Lot 913, on
the Map or Plan of Jones Terrace
entered in the Office for the Recording
of Deeds, in and for said County, in
Map Book No. 8, page 15, bounded
VESTED IN Marcos A. Ramos Jr. &
Tracey L. Ramos, h/w, by Deed from
Vol. 58 No. 64
Jeffrey A. Young & Debra A. Young,
08/26/2002 in Deed Book 2002-1,
Page 224345.
Improvements:
attached one-car garage.
Attorney:
Parcel ID:
L9NE4D 17 1 0310
Reputed Owner:
Edmund H. Ogutu
ALL THAT CERTAIN tract or parcel
of land and premises, hereinafter
particularly described, situate, lying
and being on the southwest corner of
Eleventh and Vine Streets, in the City
and State of Pennsylvania, containing
in front on said Eleventh Street, 20
feet and extending of that same width
in depth westwardly along the south
side of Vine Street, 107.35 feet to an
alley, and being known as #324 North
Eleventh Street, Easton, Pennsylvania.
VESTED IN Edmund H. Ogutu, by
Deed from Linda Barnes-Ogutu,
02/07/2014 in Book 2014-1, Page
22038.
Improvements:
Thereon being two-story half-ofdouble style dwelling with aluminum
four-car garage.
Attorney:
No. 49
WRIT OF EXECUTION
CV-2014-07469
Location:
1459 Phillip Street aka 1459 Philip
Street, Bethlehem, PA 18015
Parcel ID:
P7SW1D 4 2 0204
Reputed Owner:
Anibal Hernandez
at Onerly Terrace, in the City of
Bethlehem (formerly the Township of
Lower Saucon), County of Northampton and State of Pennsylvania,
wit:
VESTED IN Anibal Hernandez, by
Deed from Francisco Hernandez,
07/09/1999 in Deed Book 1999-1,
Page 103423.
Improvements:
Thereon being erected a threestory half-of-double style dwelling
with aluminum siding and flat roof.
Attorney:
3/19/2015
No. 51
WRIT OF EXECUTION
CV-2010-12605
Location:
1815 Meadows Road, Hellertown,
PA 18055
Parcel ID:
R7 3 5B 0719
Reputed Owners:
Paul Anthony Skibo and Tammy
J. Skibo
of land located on the East Side of TR
376 and situate in the Township of
Lower Saucon, Northampton County,
Pennsylvania, bounded and described
No. 50
WRIT OF EXECUTION
CV-2014-09066
Location:
324 North 11th Street aka 324
11th Street, Easton, PA 18042
28
Vol. 58 No. 64
3/19/2015
according to a survey thereof made
the twenty-sixth day of October 1968,
A.D. by W.E. Bleckley, Registered
Engineer, of Bethlehem, Pennsylvania.
Title to said premises is vested in
Paul Anthony Skibo and Tammy J.
Skibo, husband and wife, by deed
from Paul A. Skibo and Lillian L.
Skibo, husband and wife dated March
12, 1987 and recorded March 17,
1987 in Deed Book 721, Page 865.
Improvements:
one-car garage.
Attorney:
Christine L. Graham, Esquire
Improvements:
two-car garage.
Attorney:
No. 53
WRIT OF EXECUTION
CV-2014-01572
Location:
1013 Third Street, Catasauqua,
PA 18032
Parcel ID:
M4SE4D 27 7 0923
Reputed Owner:
Stacy L. Schrettner
ALL THAT CERTAIN one-half of a
two and one-half story frame dwelling
and tenement, and lot or piece of
ground, situate on the east side of
Third Street in the Borough of North
Catasauqua, County of Northampton
wit:
WHICH Michael J. VanHorn and
Nancy VanHorn, husband and wife,
by deed dated May 30, 2008 and
recorded June 9, 2008 in Northampton County Record Book 2008-1 Page
Stacy L. Schrettner.
Improvements:
Attorney:
No. 52
WRIT OF EXECUTION
CV-2014-09069
Location:
2170 Biddle Lane, Easton, PA
18040
Parcel ID:
K9SE1 9 3 0311
Reputed Owners:
Emily Whalen and Kyle Whalen
ALL THAT CERTAIN piece, parcel
or tract of land situate in the Township
of Forks, County of Northampton and
shown as Lot No. 57 on the Final Plan
of Peron Estates as recorded in Map
Book 92, Page 167A in the Office of
the Recorder of Deeds for Northampton County at Easton, Pennsylvania,
being further bounded and described
as follows, to wit:
WHICH John Henry Kavanagh et al
by deed dated 10/28/05 and recorded
11/09/05 in Northampton County
Record Book 2005-1, Page 448334,
granted and conveyed unto Kyle
Whalen and Emily Whalen.
29
No. 54
WRIT OF EXECUTION
CV-2013-11127
Location:
1222 Washington Street, Easton,
PA 18042
Vol. 58 No. 64
3/19/2015
Parcel ID:
L9SE1D 24 1A 0310
Reputed Owner:
Massimo C. Digloria
tenement and lot of ground situate
on the South side of and known as
1222 Washington Street, in the City
and State of Pennsylvania, more
particularly bounded and described
as follows:
Bernard Anderson and Margaret
Anderson, husband and wife, by Deed
dated 1/29/98 and recorded 1/30/98
in the Office of the Recorder of Deeds
in and for the County of Northampton, in Deed Book 1998-1, Page
Massimo C. Digloria.
Improvements:
exterior and slate roof; detached
one-car garage.
Attorney:
Co., Inc., recorded May 22, 1986, in
Plan Book 86, at page 137, in and for
Northampton County, bounded and
described as follows:
Joseph F. Raimo and Barbara Raimo,
husband and wife, by Deed dated
8/15/07 and recorded 8/16/07 in
the Office of the Recorder of Deeds in
and for the County of Northampton,
in Deed Book 2007-1, Page 299760,
granted and conveyed unto Fernando
Romero-Lopez.
Improvements:
Thereon being erected a split-level
Attorney:
No. 57
WRIT OF EXECUTION
CV-2013-11381
Location:
1402 Washington Street, Easton,
PA 18042
Parcel ID:
L9SW2C 26 10 0310
Reputed Owner:
Romulo A. Guzman
situate on the southerly side of Washington Street, known as No. 1402
Washington Street, in the City of
Easton, County of Northampton,
shown on a plan prepared by Kenneth
R. Hahn, R.S. Drawing No. 81-200,
dated September 5, 1981, bounded
and described as follows:
ADMINISTRATOR OF VETERANS
AFFAIRS, by Deed dated January 2,
1990, and recorded January 22,
1990, in the Office of the Recorder of
Deeds in and for the County of
No. 55
WRIT OF EXECUTION
CV-2013-11428
Location:
958 Park Estates Road, Wind Gap,
PA 18091
Parcel ID:
G7 7 8-7 0406
Reputed Owner:
Fernando Romero Lopez aka
Fernando Romero-Lopez
land situate in the Township of
Bushkill, County of Northampton,
being designated as Lot No. 23 of the
Resubdivision of Lots Nos. 22 and 23
of Jacobsburg Park Estates, Section
II, prepared by East Penn Engineering
30
Vol. 58 No. 64
Northampton, Pennsylvania, in Book
791, Page 441, granted and conveyed
unto PETER W. KEMMERER AND
KAREN A. KEMMERER, in fee. The
said Karen A. Kemmerer died
7/31/06 thereby vesting full title to
Peter W. Kemmerer, her husband.
Improvements:
Thereon being erected a threestory row home style dwelling with
brick exterior and flat roof.
Attorney:
James R. Wood, Esquire
No. 59
WRIT OF EXECUTION
CV-2010-14179
Location:
701-03 Northampton Street,
Easton, PA 18042
Parcel ID:
L9SE1B 17 1 0310
Reputed Owners:
Jagroop Singh and Jaspal Kaur
situate at the Northwest corner of
Northampton and Seventh Streets, in
the City of Easton, Northampton
County, Pennsylvania, bounded and
which Mark P. Wagner, married by
his Deed dated the 10th day of
September, 1987 in the Northampton
County Recorder of Deeds Office in
Deed Book Volume 734, Page 133,
granted and conveyed to SALVATORE
PUGLIESE, III and DONNA L.
PUGLIESE his wife.
Improvements:
Thereon being erected a threestory duplex style dwelling with brick
exterior and flat roof.
Attorney:
James R. Wood, Esq.
No. 58
WRIT OF EXECUTION
CV-2013-11943
Location:
838 Bushkill Street, Easton, PA
18042
Parcel ID:
L9NE4C 14 3 0310
Reputed Owner:
Anibal Rodriguez-Reyes
land, with the dwelling house and
improvements thereon erected
known as 838 Bushkill Street, situate
on the south side of Bushkill Street
in the city of Easton, County of
Pennsylvania.
which Federal Home Loan Mortgage
Corporation conveyed to Ana Ali by
deed dated October 26, 2009 and
recorded at the Recorder of Deeds
Office of Northampton County Pennsylvania in Book 2009-1, page
274633.
Improvements:
single style dwelling with asphalt
shingle siding and slate roof; detached
two-car garage.
Attorney:
James R. Wood, Esquire
3/19/2015
No. 60
WRIT OF EXECUTION
CV-2014-06370
Location:
213 South 12th Street, Easton, PA
18042
Parcel ID:
L9SE1D 18 10 0310
Reputed Owners:
Erwin E. Mayer, deceased and
Carrie Mayer, David Mayer and
Zachary Mayer, his heirs at law
tenement and lot of ground situate
31
Vol. 58 No. 64
3/19/2015
on the west side of South Twelfth
Street in the City of Easton, County
of Northampton and State of Pennsylvania, being commonly known as
No. 213 South Twelfth Street, and
being more particularly bounded and
which Erwin E. Mayer, Executor
under the last Will and Testament of
Helen M. Mayer, deceased, by his
Indenture bearing date the twelfth
day of June, A.D. 2003, for the
consideration therein mentioned,
granted and conveyed unto the said
Erwin E. Mayer, and to his heirs and
assigns, forever; as in and by the said
in part recited Indenture recorded in
the Office of the Recorder of Deeds in
and for Northampton County, at
Easton, Pennsylvania, in Record
Book Volume 2003-1, Page 223852,
etc., relation being thereunto had,
more fully and at large appears.
Improvements:
siding and slate roof.
Attorney:
Alfred S. Pierce, Esquire
being know as Lot No. 31 on Plan of
William Peon Manor as described in
Northampton County Map Book No.
14, Page 21, more particularly
wit:
is vested in Gaylord S. Panoevec, by
Deed from C. Trexler and Deborah A.
Trexler, dated 12/21/2010 and
recorded 12/30/2010 in Deed Book
2010-1 Page 285227, Instrument#
2010041116.
Improvements:
and brick exterior and shingle roof;
attached one-car garage and above
ground pool and deck.
Attorney:
Cristina Lynn Connor, Esquire
No. 62
WRIT OF EXECUTION
CV-2011-08344
Location:
712 Butternut Lane, Easton, PA
18045
Parcel ID:
M8NE3 10 4 0324
Reputed Owners:
Margaret E. Terleski, in Her
Capacity as Executrix and Devisee of
The Estate of Nick Terleski aka
Nicholas Terleski and Unknown
Heirs, Successors, Assigns, and All
Persons, Firms or Associations
Claiming Right, Title or Interest From
or Under Nick Terleski, Deceased
All that certain lot or piece of land
situate in the Township of Palmer,
wit:
VESTED IN Nick Terleski and
Lorraine M. Terleski, his wife, by Deed
No. 61
WRIT OF EXECUTION
CV-2013-03820
Location:
2967 Starview Lane, Bethlehem,
PA 18020
Parcel ID:
M7SW3 12 6 0205
Reputed Owners:
The Unknown Heirs of Gaylord S.
Panovec, Deceased and Rosemary
Grays, Solely in Her Capacity as Heir
of Gaylord S. Panovec, Deceased
of ground situate in the Township of
32
Vol. 58 No. 64
3/19/2015
from Gladys Burwell and Hattie Hoff,
Executrices of the Last Will and
Testament of John Shuman Haupt,
deceased and Gladys I. Burwell,
widow and Walter Haupt and Erma
E. Haupt, his wife and Hattie D. Hoff,
individually and Floyd R. Hoff, her
husband, being all of the heirs of John
Shuman Haupt, dated 02/28/1957,
recorded 03/02/1957 in Book B 98,
Page 179.
By virtue of Lorraine M. Terleski’s
death on or about 12/11/1996, her
ownership interest was automatically vested in the surviving tenant by
the entirety. Nick Terleski A/K/A
Nicholas Terleski died on 12/16/2009,
leaving a Will dated 12/09/2009.
Letters Testamentary were granted to
Margaret E. Terleski on 12/30/2009
in Northampton County, No. 20091621. Decedent’s surviving heir(s) at
law and next-of-kin are Margaret E.
Terleski, Nicholas M. Terleski,
Marlene A. Gebhard, and Constance
M. O’neill.
By executed waiver(s), Constance
M. O’neill, Marlene A. Gebhard, and
Nicholas M. Terleski waived their right
to be named.
Improvements:
and brick exterior and shingle roof;
attached one-car garage.
Attorney:
Michael G. Mccafferty and Unknown
Heirs, Successors, Assigns, and All
Persons, Firms, or Associations
Claiming Right, Title or Interest From
or Under Michael G. Mccafferty,
Deceased and Unknown Administrator of The Estate of Michael G.
Mccafferty, Deceased
tenement, or brick dwelling, and lot
or piece of ground, situate on the
North side of West Ettwein Street, in
the Eighth Ward of the City of
and State of Pennsylvania, known as
No. 76 West Ettwein Street, bounded
VESTED IN Michael G. McCafferty,
by Deed from Elaine T. Riccaboni,
02/05/2004 in Book 2004-1, Page
44463. MICHAEL G. MCCAFFERTY
died on 05/10/2012, and Decedent’s
surviving heir at law and next-of-kin
is MICHELE HILDEBRAND.
Improvements:
Attorney:
No. 65
WRIT OF EXECUTION
CV-2014-03148
Location:
1205 Bushkill Street, Easton, PA
18042
Parcel ID:
L9NE4D 14 6 0310
Reputed Owners:
Sandra Jane Zajacek Levisay and
Steven Levisay
ALL THAT CERTAIN MESSUAGE,
TENEMENT, LOT OR PIECE OF
LAND LOCATED ON THE NORTH
SIDE OF BUSHKILL STREET, AND
No. 64
WRIT OF EXECUTION
CV-2014-05315
Location:
76 West Ettwein Street, Bethlehem,
PA 18018
Parcel ID:
N6SE4D 26 4 0204
Reputed Owners:
Michele Hildebrand, in Her
Capacity as Heir of The Estate of
33
Vol. 58 No. 64
3/19/2015
KNOWN AS NO. 1205 BUSHKILL
STREET, EIGHTH WARD, IN THE
CITY OF EASTON, COUNTY OF
NORTHAMPTON AND STATE OF
PENNSYLVANIA, BOUNDED AND
DESCRIBED AS FOLLOWS:
Sandra Jane Zajacek Levisay and
Steven Levisay, husband and wife, by
deed from Steven Levisay dated
September 28, 2012 and recorded
September 28, 2012 in Instrument
Number 2012031160.
Improvements:
Thereon being two-story half-ofdouble style dwelling with aluminum
Attorney:
from Howard G Otinsky Jr. SINGLE
dated August 29, 2007 and recorded
August 31, 2007 in Deed Book
2007-1, Page 322941 Instrument
Number 2007039939.
Improvements:
Attorney:
No. 67
WRIT OF EXECUTION
CV-2013-12330
Location:
208 Garibaldi Avenue, Roseto, PA
18013
Parcel ID:
D9SE1D 14 4 0128
Reputed Owners:
Stanley R. Mosher and Carol A.
Mosher
of land situate in the Borough of
Roseto, County of Northampton,
shown as Lot No. 1 on a plan of a
subdivision of land for Dorothy
Ruggiero,prepared by George J.
Collura P.L.S. dated March 10, 2004,
DWG. No. C-04-1743 and being
recorded on July 6, 2004 in Plan Book
2004-5, Page 401.
which Dorothy Ruggeiro, by Deed
dated 08/25/04 and recorded
08/30/04 in the Office of the Recorder
County in Deed Book Volume 2004-1,
Page 339538, granted and conveyed
unto Stanley R. Mosher and Carol A.
Mosher H/W
Improvements:
single style dwelling with brick and
stucco exterior and slate roof.
Attorney:
Daniel C. Fanaselle, Esquire
No. 66
WRIT OF EXECUTION
CV-2014-04194
Location:
4566 Fourth Terrace, Bangor, PA
18013
Parcel ID:
H11NW4 9 2 0317
Reputed Owners:
Richard A. Koch, Jr. and Sheryl L.
Koch
ALL THAT CERTAIN LOT OR
PIECE OF LAND SITUATE IN THE
TOWNSHIP OF LOWER MOUNT
BETHEL, COUNTY OF NORTHAMPTON AND STATE OF PENNSYLVANIA, BEING LOT NO. 310 AS SHOWN
ON PLAN OF LOTS OF HILLENDALE
ON THE DELAWARE, SECTION NO.
2, RECORDED IN THE OFFICE FOR
THE RECORDING OF DEEDS, AT
EASTON, PENNSYLVANIA, IN AND
FOR THE COUNTY OF NORTHAMPTON, IN PLAN BOOK 30, PAGE 1,
BOUNDED AND DESCRIBED AS
FOLLOWS, TO-WIT:
Richard A. Koch, Jr., and Sheryl L.
Koch, husband and wife, by deed
34
Vol. 58 No. 64
3/19/2015
No. 68
WRIT OF EXECUTION
CV-2014-05970
Location:
477 Johnston Drive, Bethlehem,
PA 18017
Parcel ID:
M6SE4 10 6 0204
Reputed Owners:
Amanda Arredondo aka Amanda
E. Arredondo and Anthony Arredondo
aka Anthony T. Arredondo
ALL THAT CERTAIN TRACT,
PIECE OR PARCEL OF LAND,
TOGETHER WITH THE BUILDINGS
ERECTED THEREON, SITUATE,
LYING AND BEING IN THE FOURTEENTH WARD, CITY OF
BETHLEHEM, COUNTY OF
NORTHAMPTON, COMMONWEALTH OF PENNSYLVANIA, BEING
LOT NO. 38 AS SHOWN ON “PLAN
OF CAMELOT, SECTION 3”, SAID
PLAN RECORDED IN THE
RECORDER OF DEEDS OFFICE IN
AND FOR NORTHAMPTON COUNTY
AT EASTON, PENNSYLVANIA, IN
PLAN BOOK VOLUME 30, PAGE 11,
BOUNDED AND DESCRIBED AS
FOLLOWS:
VESTED IN ANTHONY ARREDONDO
AND AMANDA ARREDONDO,
HUSBAND AND WIFE BY DEED
FROM WILLIAM WHIPPLE, III AND
LINDA J. WHIPPLE, HUSBAND AND
WIFE DATED 09/14/2009
RECORDED 09/16/2009 IN DEED
BOOK 2009-1 PAGE 240370.
Improvements:
Thereon being erected a split-level
and shingle roof.
Attorney:
Amanda L. Rauer, Esquire
A Schedule of Distribution will be
filed by the Sheriff thirty days from
the date of the sale and distribution
will be made in accordance with the
schedule unless exceptions are filed
thereto within ten days from the date
of filing the Schedule of Distribution.
DAVID J. DALRYMPLE
Sheriff
Northampton County,
Pennsylvania
DAVID J. CERAUL, ESQUIRE
Solicitor to the Sheriff
Mar. 19, 26; Apr. 2
35
Vol. 58 No. 64
3/19/2015
Aesculap, Inc., a B. Braun company, is part of a 180-year-old
global organization focused on meeting the needs of an everchanging healthcare community.
Aesculap’s legal department is seeking the services of a
transactional attorney to assist on a contract basis with overflow
work approximately 1 day/week beginning immediately through
June, and then 35-40 hrs./week for a 3-month period beginning
in mid-June. All legal services are to be performed at Aesculap’s
Corporate office in Center Valley, PA. Legal services will primarily
involve drafting and revising a broad range of contracts, contract
amendments, consulting agreements, services agreements and
supply agreements as well as assisting the Legal Department
attorneys with all types of overflow work. Good drafting skills
and efficient delivery are required. Experience in the healthcare
department of a major law firm and/or in-house industry experi
ence is preferred.
Interested contractors should submit their CV with rate
proposals to: Associate General Counsel, Aesculap, Inc., 3773
Corporate Parkway, Center Valley, PA 18034.
Mar. 19, 26; Apr. 2, 9
36
Vol. 58 No. 64
3/19/2015
ATTORNEY WANTED
Prominent Monroe County law firm seeking full-time
civil litigation attorney with 5 years+ of experience, PA
licensed. Salary commensurate with experience. E-mail
cover letter and resume to NEPALawFirm1@gmail.com.
Mar. 19
37
Vol. 58 No. 64
3/19/2015
ZATOR LAW is looking for a highly qualified
ATTORNEY for our team. General civil practice
with emphasis on real estate and commercial
transactional work, land use and development,
business, contracts, finance, municipal, and civil
litigation. Candidates must be highly motivated
with exceptional credentials and minimum two to
five years of experience. Our office has an
exceptional and friendly environment where we
deal with challenging matters on a daily basis and
offer the opportunity for professional growth.
Please forward cover letter, salary requirements/
history, references, and resume to: J. Schanbacher,
Zator Law, American Heritage Building, 4400
Walbert Ave., Allentown, PA 18104 or:
jschanbacher@zatorlaw.com. All correspondence
will be STRICTLY CONFIDENTIAL. Greater
Lehigh Valley Chamber of Commerce Excellence
in Business Award winner and Best of the Valley
Business Attorneys 2012, 2013, and 2014.
Mar. 19, 26
38
Lehigh Valley Rail Mgt. v. Northampton Co. Rev. Appeals Bd.
449
Lehigh Valley Rail Management LLC, Appellant v.
County of Northampton Revenue Appeals Board,
Respondent and County of Northampton, Intervenor
Taxation—Property Tax Exemptions—Pennsylvania Public Utility Realty
Tax Act—Railroad Companies and Property.
Appellant, an intermodal railroad terminal, filed a property tax assessment appeal,
seeking a real estate exemption. The Northampton County Revenue Appeals Board found the
property to be locally exempt from real estate taxes, making the entire property subject to the
state tax imposed by the Pennsylvania Public Utility Realty Tax Act (PURTA). Appellant
appealed to the Northampton County Court of Common Pleas, and the County of Northampton intervened. Pursuant to the case of CSX Transportation, Inc. v. Delaware County Board
of Assessment Appeals, 104 A.3d 612 (Pa. Commw. 2014), which the Commonwealth Court
decided while this matter was pending in the Northampton County Court of Common Pleas,
the court held that:
1. The property consisting of the rails and the land beneath the rails is
‘utility realty’ and subject to the tax exemption under PURTA;
2. The remaining property, which is primarily used for the large vehicles that carry cargo-loading machinery which load and unload the railcars,
is akin to a warehouse. As a result, this property does not constitute ‘utility
realty’ under PURTA and is subject to local taxation.
In the Court of Common Pleas of Northampton County, Pennsylvahnia, Civil Division—Law, No. C-0048-CV-2014-00028.
Joseph A. Fitzpatrick, Jr., Esquire and Marie McConnell, Esquire,
for Appellant.
David M. Backenstoe, Esquire, for Respondent.
Charles W. Gordon, Esquire, for Intervenor.
Order of Court entered on February 12, 2015 by Sletvold, J.
OPINION
This matter comes before the Court on the appeal of Lehigh Valley
Rail Management LLC (“Appellant”) from the decision of the Northampton County Revenue Appeals Board (“Board”).
PROCEDURAL HISTORY
Appellant filed its Appeal on or about January 2, 2014. The Board
filed an Answer on February 5, 2014. The County of Northampton (“County”) (Appellant and the County will be collectively referred to as “the
parties”) filed a Notice of Intervention on February 5, 2014. The parties
submitted a Stipulation of Facts on July 31, 2014. On September 22, 2014,
at the request of the parties, the Court conducted a site visit of Appellant’s
property located off of Route 412 in Bethlehem, Pennsylvania (“the Property”) in the presence of counsel for the parties. The parties filed briefs
39
450
Vol. 58
regarding their respective positions on October 22, 2014. The parties also
filed reply briefs. This Court entertained oral argument on November 12,
2014. On or about December 17, 2014, Appellant filed a Motion to Supplement the Record, which was unopposed. This Court granted the motion on
December 18, 2014. As a result of that Order, the following documents
were made part of the record in this matter: 1) the deed to the Property; 2)
a certified engineering plan; 3) Environmental Covenant dated 1/23/12; 4)
the parties’ Stipulation of Facts dated July 31, 2014; 5) an aerial map; 6) a
color tax map; and 7) the affidavit of Patrick R. Loughlin, a member of
Appellant, Lehigh Valley Rail Management LLC.
This matter was filed, briefed and argued prior to the Commonwealth
Court’s recent decision in CSX Transporation, Inc. v. Delaware County
Board of Assessment Appeals, 104 A.3d 612 (Pa. Commw. 2014), discussed
in detail infra. The Court asked for additional briefing from the parties following the decision in CSXT. The parties filed their supplemental briefs on
January 20, 2015. Appellant requested a limited factual hearing, which
request was granted. This Court conducted a hearing on January 29, 2015.
The purpose of the hearing was to allow Appellant the opportunity to create a factual record relating to the differences between the property at issue
in the CSXT matter and the Property herein. This matter is now ripe for
disposition.
STIPULATION OF FACTS
The parties have submitted the following Stipulation of Facts:
1. Lehigh Valley Rail Management LLC is a Pennsylvania limited
liability company having an address of 313 East Broad Street, Bethlehem,
Pennsylvania 18018.
2. Northampton County has a mailing address of Northampton
County Courthouse, 669 Washington Street, Easton, Pennsylvania 18042.
3. Appellant is a Public Utility pursuant to the Pennsylvania Public
Utility Realty Tax Act (“PURTA”).
4. Appellant is the owner of a 107.93-acre parcel located in the City
of Bethlehem, County of Northampton, having an address of 2400-2800
Commerce Center Boulevard (the “Property”). Assessment has assigned
two Parcel Identification Numbers to the Property due to its location in two
school districts: P7-22-54-0204E and P7-22-54-0704E.
5. Appellant acquired the Property on November 29, 2012.
6. The Property is used as an intermodal railroad terminal. Multiple
rail lines traverse the Property at precisely engineered locations. Several
large vehicles which carry cargo-loading machinery (referred to as “packers”) and associated equipment continuously and every day move between
the rail lines for the loading and unloading of rail cars. Each “packer” lifts
trailers and containers from trains and places them on tractor-trailers, and
also lifts and places trailers and containers from tractor-trailers on to trains.
40
451
7. The “open” physical area between rail tracks is specifically sized
for packer functionality and designed to allow the rail transport functions
to occur in accordance with plans prepared by Appellant’s civil engineers.
Without this area, the intermodal railroad terminal cannot operate.
8. Pursuant to the Pennsylvania Constitution, real estate that is owned
by a public utility and used or useful in furnishing public utility service is
taxed at the state level (and subject to certain exemptions and exclusions)
in lieu of local real estate taxes. The language of the Pennsylvania Constitution is set forth below.
The real property of public utilities is subject to real
estate taxes imposed by local taxing authorities. Payment to
the Commonwealth of gross receipts taxes or other special
taxes in replacement of gross receipts taxes by a public utility
and the distribution by the Commonwealth to the local taxing
authorities of the amount as herein provided shall, however, be
in lieu of local taxes upon its real property which is used or
useful in furnishing its public utility service. The amount raised
annually by such gross receipt or other special taxes shall not
be less than the gross amount of real estate taxes which the
local taxing authorities could have imposed upon such real
property but for the exemption herein provided.
Pa. Const. Art. VIII, §4 (emphasis added).
9. In reliance on the Pennsylvania Constitution, PURTA states that
certain real estate owned by a Public Utility and defined as “Utility Realty”
is taxed at the state level (and subject to certain exemptions and exclusions)
in lieu of local real estate taxes. The PURTA language is set forth below.
Payment of, or any exemption from the tax imposed by
this article and the distribution to local taxing authorities ...
shall be in lieu of local taxes upon utility realty, as contemplated by Article VIII, section 4, of the Constitution of Pennsylvania.
72 P.S. §8104-A.
10. The definition of “Utility Realty” under PURTA is set forth below.
Such definition includes certain exemptions from the PURTA tax. If “Utility Realty” is within the exemption, it is not taxable under PURTA.
All lands, together with all buildings ... supporting foundations, enclosing structures, supporting structures ... and, all
other structures and enclosures whatsoever which are physically affixed to the land, no matter how such structures and
enclosures are designated and without regard to the classification thereof for local real estate taxation purposes, but not including machinery and equipment, whether or not housed
within such building, structure or enclosure, or, after December
31, 1999, land and improvements to land that are indispensable
41
452
Vol. 58
to the generation of electricity, located within this Commonwealth that at the end of the taxable year are owned by a public utility or its affiliate either directly or by or through a subsidiary and are used or in the course of development or
construction for use, in whole or part, in the furnishing, including producing, storing, distributing or transporting, of public
utility service and which are not subject to local real estate
taxation under any law in effect on April 23, 1968: Provided,
however, that the following specified items shall be exempt from
the tax hereby imposed:
(i) Easements or similar interests.
(ii) Railroad beds or rails, land owned or used by a railroad
as a right-of-way for a rail line and superstructures thereon.
This subclause does not include stations, buildings, warehouses, shops, engine houses, plants or miscellaneous structures or the land appurtenant thereto.
(iii) Pole, transmission tower, pipe, rail or other lines whether
or not said lines are attached to the land or to any structure or
enclosure which is physically affixed to the land.
...
72 P.S. §8101-A(3) (emphasis supplied).
11. Pursuant to PURTA, local assessors are tasked with first identifying whether real estate is Utility Realty and thus taxable under PURTA and,
if a determination is made that the real estate is Utility Realty, whether any
of the exemptions under PURTA apply. 72 P.S. §8105-A. Such information
is reported to the Pennsylvania Department of Revenue annually.
12. On December 20, 2012, Assessment issued Notices of Change to
Appellant stating that the Property was exempt from local real estate taxes
and subject to the tax imposed by PURTA. The total property assessment
was $1,619,000.00.
13. On June 26, 2013, the Assessment Office issued Amended Notices to Appellant stating that the Property was partially subject to local real
estate taxes and partially subject to the tax imposed by PURTA. Of the
total assessment, $1,411,100.00 was subject to local real estate taxes and
$208,000.00 was subject to PURTA tax.
14. During the period from November 29, 2012 to present, nothing
has changed physically or with regard to the railroad/public utility use with
respect to the Property. Prior to November 29, 2012, the Property was used
for the same public utility purposes in accordance with engineered plans
designed to allow the railroad improvements to be utilized.
15. Appellant appealed Assessment’s determination to the Northampton County Revenue Appeals Board in mid 2013. A hearing was held on
December 2, 2013.
16. On December 5, 2013, the Board issued Notices of Decision
stating that the Property is locally exempt from real estate taxes. The result
42
453
is that the entire Property is subject to the tax imposed by PURTA and any
exclusions or exemptions thereto. The Notices of Decision, however, do
not state whether any PURTA exemptions or exclusions apply.
17. Based on the decision of the Board, Assessment reported the following information to the Pennsylvania Department of Revenue, which
was communicated to Apellant’s counsel over the telephone:
• The entire Property (107.93 acres) is entirely exempt
from local real estate taxes and subject to PURTA.
• 85.01 acres of the Property, assessed at $1,275,200.00,
is taxable as Utility Realty pursuant to PURTA.
• 22.92 acres of the Property, assessed at $343,900.00, is
also Utility Realty but is subject to a PURTA exemption.
18. The information reported to the Department of Revenue has not
been provided to Appellant in writing, nor has a rationale been provided in
writing.
19. On January 2, 2014, Appellant filed an appeal to this Court.
20. On February 5, 2014, [the County] filed an Answer of Intervenor.
In addition to the Stipulation of Facts, Mr. Loughlin’s affidavit indicates that Appellant maintains a Williams mobile office trailer on the
Property located in the western end of the Property (the “office trailer”).
See Loughlin Affidavit at ¶10. There is a parking area adjacent to the office
trailer for staff and visitor parking. Id. The parking lot has approximately
18 spaces. Id. The office trailer’s floor area is 1,410 square feet and is approximately ten (10) feet in height. The area occupied by the trailer and
staff parking is approximately 70’ x 300’ (21,000 square feet +/- or 0.5
acres). Id. at ¶11. The office trailer is not affixed to the ground, but rather
is “jacked up” on blocks; the wheels and axle of the office trailer are still
connected to the trailer. There is a decorative skirt around the lower portion
of the office trailer for aesthetics and to keep animals away from the office
trailer. Id. at ¶12. The office trailer is portable and can be moved. Id. at ¶13.
It has been on the Property since approximately 2005 and is used exclusively by Appellant. Id.
As a result of the hearing conducted on January 29, 2015, this Court
makes additional findings of fact as follows:
1. Appellant presented the testimony of Patrick Sabatino, who is a
partner in Lehigh Valley Rail Management. Notes of testimony (“N.T.”) at
p. 4.
2. Mr. Sabatino has been involved with Lehigh Valley Rail Management for 12 years. Id.
3. The Property is one unsubdivided parcel. Id. at pp. 9-10.
4. Mr. Sabatino reiterated that the Property is used as an intermodal
facility where trains are loaded with containers and trailers which are removed from the train cars by a device called a packer. Id.
5. If containers are removed from the train cars they are either placed
on the ground if they have wheels or moved onto a chassis that has wheels
43
454
Vol. 58
on it. Id. at pp. 10, 18. Trucks then come and retrieve the containers and
trailers and take them to their intended destination. N.T. at pp. 8-9.
6. Appellant does not unload any of the cargo from the containers or
trailers. The containers and trailers are sealed when they arrive in the rail
yard and when they leave the rail yard. Id. at p. 10.
7. There is no sorting or assembly that takes place at the Property. Id.
8. The containers or trailers are not held on the property for a protracted length of time. Id. at pp. 18-19.
9. The longest period of time that a container would be held on the
Property is approximately 24 hours. Id. at p. 20.
10. The containers or trailers are held only for as long as the next
train or truck comes to get them. Id.
11. Containers both arrive on train and go out via truck or arrive on
a truck and go out via a train. Id. at p. 21.
12. Appellant does not own any of the trucking businesses that come
in and remove the containers. Id. at pp. 24-25.
13. Appellant does business with intermodal marketing companies
regarding the rail component of the delivery of the container or trailer. Id.
at pp. 26-27.
14. Appellant gets paid only to deliver the containers by rail. Appellant does not profit from the trucking transportation component. Id. at
p. 31.
15. The intermodal operates 24 hours per day on two operating shifts.
Id. at p. 31.
DISCUSSION
Appellant phrases the issue in this case as follows:
The single issue is whether integrated, unsubdivided and
regularly-utilized real estate appurtenant to and physically
adjoining railroad track operations (necessary to make use of
such rails) is exempt under PURTA.
See Appellant’s Brief at p. 1.
The County frames the issue as follows:
Whether the land appurtenant to the railroad beds or rails
is exempt from taxation under PURTA where PURTA provides
that only ‘railroad beds or rails, land owned or used by a railroad
as a right-of-way for a rail line, and superstructures thereon’
are exempt from taxation.
County’s Brief at p. 5.1 Appellant’s position is that the entirety of the Property is within the exemptions of the PURTA tax because the whole property is necessary for public utility railroad purposes. The County’s position
———
1
In their Stipulation of Facts, the parties accurately recite the relevant portions of the
Pennsylvania Constitution, and the PURTA statute at issue. They will not be repeated herein.
44
455
is that only the long, narrow rail beds within the tracks on the Property are
exempt from the PURTA tax.
“The burden of establishing eligibility for an exemption is on the
taxpayer seeking it, because the general rule is that all real estate is subject
to taxation.” In Re: Appeal of Borough of Riegelsville From the Bucks
County Board of Assessment and Revision of Taxes, 979 A.2d 399, 403 (Pa.
Commw. 2009) (citing Four Freedoms House of Philadelphia, Inc. v. City
of Philadelphia, 443 Pa. 215, 218, 279 A.2d 155, 157 (1971)). Statutory
provisions exempting persons or property from taxation must be strictly
construed. Young Men’s Christian Association of the City of Reading,
Pennsylvania v. City of Reading, 402 Pa. 592, 598, 167 A.2d 469, 472
(1961). Whether an entity is entitled to an exemption from real estate tax
is a mixed question of law and fact. In re Hill School, 370 Pa. 21, 28, 87
A.2d 259, 263 (1952). A trial court’s findings in a real estate tax assessment
appeal will not be overturned absent a lack of substantial evidence, an abuse
of discretion or error of law. Camp Hachshara Moshava of New York v.
Walyne County Board for the Assessment and Revision of Taxes, 47 A.3d
1271, 1275 (Pa. Commw. 2012).
Appellant’s Arguments Prior to CSXT
Appellant asserts that the Property in its entirety should be considered
necessary for public utility railroad purposes by nature of the intermodal
operations that take place on the Property. “The entire Property is a place
where ‘trains become trucks and trucks become trains,’ i.e., the essence of
an intermodal facility.” Appellant’s Brief at p. 4. According to Appellant,
the “open” physical area between rail tracks is specifically sized for
packer functionality and designed to allow the rail transport functions to
occur in accordance with plans prepared by Appellant’s civil engineers.
Appellant’s Brief at p. 3. Without this area and operation, Appellant asserts
that the rails are useless and the intermodal railroad terminal cannot operate. Appellant’s Brief at p. 3, Stipulated Facts 6 and 7.
Appellant argues that relevant Property records both document and
affect the status of the property as a utility realty. Specifically, the Preliminary/Final Record Plan showing the Bethlehem Commerce Center—
Lehigh Valley Railroad Management, LLC Subdivision as prepared by
Keystone Consulting Engineers of Bethlehem, Pennsylvania dated December 8, 2003, with the latest revision date of October 29, 2004, is instructive
to the fact that the Property was to be used for railroad purposes. Appellant’s
Brief at p. 3. In addition, the deed to the Property reiterates the stipulated
fact that Appellant is a Pennsylvania public utility. Appellant’s Brief at p. 5.
The deed refers to recorded restrictions relating to environmental
conditions affecting the Property. Specifically, the Property is bound by an
Environmental Covenant, the most recent being recorded at Northampton
County Record Book Volume 2012-1, p. 17582 on January 23, 2012. The
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456
Vol. 58
Covenant recites the contamination history of the Property and indicates
that specific activity and use limitations are placed on the Property, prohibiting it from being used for many things other than a railroad.2 Appellant’s
Brief at p. 5. Appellant notes that “[t]hese documents related to the Property are admittedly not dispositive of the PURTA-related legal issues at
play; however, these public, recorded documents plainly indicate that the
Property has strictly limited use and the Appellant, a “Pennsylvania Public
Utility,” is occupying land engineered for railroad purposes.” Appellant’s
Brief at p. 6.
Appellant asserts that it utilizes all of the Property for public utility
purposes. Appellant argues:
The use of the intermodal yard Property is entirely necessary to the public utility purposes. Because the intent of
PURTA is to exempt the portions of real property that are
necessary for public utility purposes, the rational application
of such intent is that when an entire property is necessary for
public utility purposes, such entire property should be exempt
under PURTA.
Appellant’s Brief at p. 13. In support of its position, Appellant cites Consol
Pennsylvania Coal County v. Board of Assessment Appeals of Greene
County, 151 Pa. Commonwealth Ct. 539, 543, 617 A.2d 852, 854 (1992).
There, the Commonwealth Court found that the sections of PURTA exempting railroad rights-of-way from local taxation apply if the railroad rightof-way in question is owned by a utility, thereby qualifying as a “utility
realty.”
Appellant further argues that intermodal rail concept is a fairly recent
development in American interstate and rail transportation. Appellant’s
Brief at p. 15 fn.1 (indicating that intermodal transport was first offered
during the 1960s but did not grow substantially until the 1970s and ’80s,
and indicating that intermodal transport did have a significant presence in
Pennsylvania until the late 1990s) (citations omitted). Accordingly, the
development of intermodal rail transport emerged subsequent to the intial
enactment of PURTA in 1971 (amended in 1999) and the concept of an
intermodal rail yard was unrecognized at the time of enactment. Id.
In its Reply Brief, Appellant cites to cases pertaining to the definition
of “right-of-way” in the railroad context. Appellant again points to Consol,
supra, as well as to additional cases pertaining to right-of-way to show that
Pennsylvania case law has historically indicated that a railroad right-of-way
is not merely confined to the area occupied within iron tracks, (see Appellant’s Reply Brief at pp. 4-7), and that “[w]ithin the context of PURTA and
the use and development of the Property, the fundamental concept of ‘right———
2
The Covenant prohibits the Property from being used for residences, parks, playgrounds, campgrounds, schools, hospitals, nursing homes, shelters, cemeteries, the raising of
plants for human consumption and other uses.
46
457
of-way’ includes all of Appellant’s Property, not just the ‘rails and ties’ strip
as Appellee asserts.” Id. at p. 7; (citing Lacy v. Montgomery, 181 Pa. Super.
640, 651, 124 A.2d 492, 497 (1956)) (eminent domain case holding that a
railroad right-of-way is not confined to the portion of ground occupied by
its tracks); In re Condemnation by County of Lancaster, 909 A.2d 913, 918
(Pa. Commw. 2006) (the United States Supreme Court has recognized that
“right-of-way” may mean both the intangible right of passage over land or
the tract of land itself) (citing New Mexico v. United States Trust Co. of
New York, 172 U.S. 171, 19 S. Ct. 128, 43 L. Ed. 407 (1898)); and Dowgiel
v. Reid, 359 Pa. 448, 59 A.2d 115 (1948) (the weight of authority favors a
construction of easements to allow for utility access where the way was
granted or reserved without any expressed limitation of its use).
Appellant argues that: “In trying to limit the application of PURTA
to the Property, Assessment and [the County] are relying on a rail industry
and logistics which might have existed when the Golden Spike was driven
at Promontory Summit, Utah in 1869.” Appellant’s Brief at pp. 13-14. Appellant urges this Court not to allow such an absurd and anachronistic interpretation to be applied, “nor with a reasonable application of the Statutory Construction Act, should an overly narrow interpretation undermine
the rights of a public utility such as Lehigh Valley Rail Management to
avail itself of the property tax assessment treatment historically afforded
at the Property.” Appellant’s Brief at p. 14. Appellant urges the Court to
look to the provisions of the Statutory Construction Act addressing occasions when the words of a statute are not explicit or free from ambiguity.
Id. (referencing 1 Pa. C.S.A. §1921(4)(6)(7)(8)). Appellant indicates that
where an absurd and harsh result is reached when applying the plain language of a statute, the Court is permitted to look beyond the strict letter of
the law to interpret a statute according to its reason and spirit and to accomplish the object intended by the legislature. Appellant’s Brief at p. 14
(citing Commonwealth v. Vida, 715 A.2d 1180, 1183 (Pa. Super. 1998))
(additional citations and quotations omitted).
The County’s Arguments Prior to CSXT
The County asserts that the language in PURTA is clear and free from
ambiguity, and that the legislature carefully carved out the exemption for
only railway beds and rails. County’s Brief at p. 10. The County cites to
the history of PURTA which was adopted pursuant to Act 4 of 1999. Act 4
of 1999 amended the section which defined “utility realty.”3 Previously, the
———
3
There is very little legislative history concerning the 1999 amendments to PURTA
regarding railroads. This Court researched the remarks from the floor on the legislative days
when Act 4 of 1999 was debated, and it failed to shed light on the intent of the legislature with
respect to the language at issue in this matter. See http://www.legis.state.pa.us/WUO1/LI/
HJ/1999/0/19990510.pdf#page=18.com (House remarks, SB 557 on Third Consideration—
May 10, 1999); http://www.legis.state.pa.us/WUO1/LI/SJ/1999/0/Sj19990511.pdf#page=6.
com (Senate remarks, Conference Committee Report Adopted by Senate—May 11, 1999);
http://www.legis.state.pa.us/WUO1/LI/HJ/1990/0/19990511.pdf#page=38.com (House remarks, Conference Committee Report Adopted by House—May 11 1999).
47
458
Vol. 58
exemption read as follows: “That the following specified items shall be
exempt from the tax hereby imposed: ... (ii) Railroad rights-of-way and
superstructures thereon.” Act of March, 1970, P.L. 168, 72 P.S. §§32713281, amended and placed under the Tax Reform Code, Act of July 4, 1979,
P.L. 60, as amended, 72 P.S. §§8101-A through 8108-A. The County asserts
that in rewriting that portion of the statute, the Legislature clearly defined
what is exempt and what is not. The end result was the current language of
PURTA cited supra in the Stipulation of Facts, in which the Legislature did
not include as exempt the land appurtenant to the rails. Instead, the Legislature specifically added a sentence confirming that the exemption did not
include “stations, buildings, warehouses, shops, engine houses, plants or
miscellaneous structures, or the land appurtenant thereto.” 72 P.S. §8101-A(3).
“In other words, all land except the actual rail bed, rail or right-of-way upon
which a rail is built is subject to taxation under PURTA.” County’s Brief at
p. 9.
The County also cites Consol for the proposition that the Commonwealth Court has ruled that a railroad right-of-way consists only of track,
the ties, the ballast, and the rail. See Consol, suprat at 542, 617 A.2d at 853.
According to the County, cases pertaining to rights-of-way are inapplicable
because Appellant owns the subject property. County’s Brief at p. 10. The
County’s position is that the legislature carved out the exemption for railway
beds and rails only. Id.
The PURTA statute does not expressly address intermodal facilities.
There was, up until most recently with the CSXT decision, a dearth of case
law on the subject. Consol was one of the few cases interpreting PURTA
as pertained to railways, and it was not directly on point.
In Consol, the Commonwealth Court reviewed the ruling of the Court
of Common Pleas on consolidated appeals concerning the determined
value of a railroad right-of-way. Consol, supra at 539, 617 A.2d at 852.
There, a coal company began acquiring property between a railway company’s main line and the coal company’s proposed coal mine for a railroad
right-of-way. Id. at 542, 617 A.2d at 853. The coal company paid the initial
cost of acquisition for the property and the cost of railway construction. Id.
The coal company retained the ownership of the track, the structure, the
ties, the ballast, and the rail. Id. The railway company and the coal company agreed that the property acquired for the construction of the railroad
spur would be titled in the railway company’s name and subject to a trust
agreement in which all costs and expenses associated with the property
were to be borne by the coal company, and the railway was to be indemnified for any liability or expense. Id. The agreement also bound the railway
to surrender title to the coal company upon demand. Id.
The county assessor then placed the railroad spur on the tax rolls. Id.
The coal company paid the tax under protest, and the railway and the coal
company filed appeals with the Board. Id. The Board affirmed the decision
48
459
to tax the railroad spur. Id. The railway company and the coal company
appealed to the trial court, which conducted a trial de novo and found that
the coal company was the owner of the railroad spur, and consequently,
that the property was not exempt from tax. Id. On appeal, the railway
company and the coal company contended that the intent of PURTA was
to specifically exclude railroad rights-of-way from being considered and
treated as utility realty, thereby exempting them from local taxation in all
cases, no matter who owned them. Id. at 543, 617 A.2d at 854.
The Commonwealth Court affirmed the trial court and interpreted
the sections of PURTA at issue as exempting railroad rights-of-way from
local taxation only if the railroad right-of-way in question was owned by
a utility, thereby qualifying as a “utility realty.” Id. In so holding, the Commonwealth Court indicated that railroad rights-of-way are properly included in the definition of utility realty, but they are specifically exempt
from the tax that is otherwise imposed by PURTA. Id.
Consol was not dispositive of the issue in the instant matter. Consol
did not define railroad rights-of-way. Importantly, Consol interpreted the
version of PURTA that preceded the 1999 amendments. Thus Consol was
not instructive as to the current language at issue concerning “stations,
buildings, warehouses, shops, engine houses, plants or miscellaneous
structures or the land appurtenant thereto.” 72 P.S. §8101-A(3).
The cases that Appellant cites pertaining to rights-of-way, supra, were
also not instructive. Notably, PURTA does not define “right-of-way”
within the statute itself. In County of Allegheny v. Dominijanni, 109 Pa.
Commonwealth Ct. 484, 488, 531 A.2d 562, 564 (1987), the Commonwealth
Court faced a similar situation in interpreting the statute providing for
sovereign and governmental immunity and the exceptions thereto (42 Pa.
C.S. §8501), when the term “right-of-way” did not appear in the definitions
included in the statute. There, the court concluded that the term “rights-ofways,” as used by the legislature in the phrase “located within rights-ofways” in that statute referred to the strip of land on which a local agency
has constructed its utility service facilities, not to the exercise of its legal
right to do so. Id. at 490, 531 A.2d at 565. It cited with approval the following definition from Black’s Law Dictionary 1191 (5th ed. 1979):
Term ‘right-of-way’ sometimes is used to describe a right
belonging to a party to pass over land of another, but it is also
used to describe the strip of land upon which railroad companies construct their roadbed, and when so used, the term refers
to the land itself not to the right of passage over it ... .
Id. (emphasis in original). The court also cited Webster’s Third New International Dictionary 1956 (1986) which defined “right-of-way” as “the land
used by a public utility” as well “a legal right of passage over another
person’s ground.” Id.
49
460
Vol. 58
To further illustrate this point, Appellant cites In Re: Condemnation
by the County of Lancaster, 909 A.2d 913, 918 (Pa. Commw. 2006), for the
proposition that “Pennsylvania Courts have used this [definition] as a spring
board to posit that ‘right-of-way’ may refer to all property in a railroad’s
possession, not just the property itself.” Appellant’s Reply Brief at p. 5. In
Lancaster, the county filed a declaration of taking of land that had been
formerly part of a railroad line. Lancaster, supra at 915. The railroad and
several townships to whom the railroad’s property had been transferred
filed preliminary objections. Id. The Commonwealth Court reviewed, inter
alia, whether the trial court erred in concluding that the exercise of eminent
domain was not appropriate and that the rail line had not been abandoned.
In affirming the trial court, the Commonwealth Court cited with approval
the same definition of “right-of-way” from Black’s Law Dictionary as was
cited in Dominijanni, and further held that: “[t]he property at issue here is
a ‘right-of-way’ in the latter sense because the railroad owns the property
as a fee simple estate, not as a right of passage.” Id. at 916 and 919.4
What emerged from the cases defining “right-of-way” was that the
term encompassed two meanings: a legal right of passage over the land of
another, and the parcel of land upon which railroad companies construct
their roadbed. What these cases did not resolve with any degree of clarity,
however, was how much of the land owned by the railroad company should
be included in the definition of right-of-way. Appellant is not arguing that
a certain portion of its land falls within the definition of right-of-way. Instead, Appellant argues that the Property in its entirety is part of the railway
operation and thus exempt from taxation.
The CSXT Decision
While this matter was pending, the Commonwealth Court decided
the case of CSX Transportation, Inc. v. Delaware County Board of Assessment Appeals, 104 A.3d 612 (Pa. Commw. 2014). There, the Commonwealth
Court decided that a 72.63-acre parcel used to move vehicles to and from
temporary storage locations was subject to local real estate taxation and
was explicitly excluded from the PURTA “right-of-way” exemption. In that
matter, CSXT owned the property at issue, which was used to receive trains
———
4
In Lacy v. Montgomery, 181 Pa. Super. 640, 124 A.2d 492 (1956), the Superior Court,
in the context of condemnation, determined that a railroad right-of-way is not confined to the
portion of ground occupied by its tracks. Id. at 651, 124 A.2d at 497. “A railroad may condemn
for roadbed a strip of land of width authorized by statute, and may also acquire land for sidings
and turnouts.” Id. We find the line of cases dealing with condemnation inapplicable because
the instant matter does not involve eminent domain, and the meaning of right-of-way in the
eminent domain context is separate and apart from an interpretation of PURTA. See also,
Borough of Aliquippa v. The Pittsburgh & Lake Erie Railroad Company, 94 Pa. Super. 279,
288 (1928) (“a railroad company is authorized to condemn by appropriate proceedings for
roadbed a strip of land of the width authorized by statute; and it may, in addition, acquire land
for sidings and turnouts for the speedy and safe passage of its cars.”).
50
461
carrying automobiles. Id. at 615. Upon arrival the automobiles were unloaded by third-party contractors from the CSXT trains and moved to assigned parking bays or spaces on the property. Id. The automobiles were
then loaded onto automobile transport trailers and distributed to automobile
retailers located in Philadelphia and New Jersey. Id.
CSXT had filed a property tax assessment appeal with the Delaware
County Board of Assessment Appeals seeking a real estate tax exemption
for the property. Id. at 616. The school district and township intervened.
Id. The Board denied the appeal. Id. CSXT appealed to the trial court, which
determined that the property was subject to local taxation with the following PURTA exemptions: 1) 8.62 acres which was occupied by tracks,
railroad beds and land beneath the tracks and railroad beds, and 2) 7.883
acres commonly referred to as “the thermometer,” an area used to move
automobiles to their assigned parking spaces, and which provided the automobile transport trailers access to the automobiles. Id.
On appeal, the Commonwealth Court determined that the 72.63 acres
which included “the thermometer” were not part of CSXT’s railroad “rightof-way.” Id. at 622. Rather, the court determined that that area served a
function akin to a warehouse and was therefore subject to local real estate
taxation. Id. In so holding, the court analyzed the cases that pertain to
railroad rights-of-way and determined that, historically, a railroad right-ofway was considered exempt from taxes and had been equated to a railway
bed. Id. at 621. “There is a manifest difference between the roadbed—that
narrow strip of ground which forms the right[-]of[-]way of a railroad—and
a lot of land owned in fee and traversed by the tracks of a railroad company, but part of which lot is ... but a convenient possession, affording
facilities in conducting the business of the company and enabling it to make
money.” Id. at 622 (quoting City of Philadelphia to Use of Pugh v. Philadelphia & Reading Railroad Company, 1 Pa. Super. 236, 253 (1896)).
CSXT had argued that the entire property was utility realty and constituted a railroad “right-of-way” under PURTA, less the buildings and
property appurtenant to the buildings. The Commonwealth Court rejected
this argument, finding that the property could not be considered utility
realty under PURTA. Id. at 623. The court noted:
CSXT also argues that the Property is ‘utility realty’
under PURTA, and as such, is not locally taxable. CSXT contends that as ‘utility realty,’ the entire Property constitutes a
railroad ‘right-of-way’ and, less the buildings and property
appurtenant thereto, is thus expressly exempted from PURTA
taxation. The School District disputes CSXT’s assertion, arguing that the Property cannot be ‘utility realty’ as defined in
PURTA, and thus is locally taxable because the Property was
‘subject to local real estate taxation’ under case law in effect
on April 23, 1968. It asserts that the Property is taxable because
51
462
Id.
Vol. 58
it does not qualify as a ‘right-of-way,’ since it is used in a manner akin to a warehouse, a use which was historically subject
to taxation, and is explicitly excluded from the ‘right-of-way’
PURTA tax exemption. We agree.
Importantly, the court determined that “... even if we had concluded
otherwise, the 72.63 acres would not be exempt from PURTA taxation.”
Id. at 624 (emphasis in original).
PURTA establishes four requirements in order for real
property to be considered ‘utility realty’ under the statute. The
property is: (1) located in Pennsylvania; (2) owned by a public
utility or its affiliate either directly or by or through a subsidiary;
(3) used, in whole or in part, in the furnishing of public utility
service; and, (4) the property is not subject to local real estate
taxation under any law in effect on April 23, 1968. []
Generally, those items that are ‘utility realty’ are subject
to PURTA taxation. We have already concluded that the entire
72.63 acres was ‘subject to local real estate taxation under ...
law in effect on April 23, 1968,’ and thus, it cannot be considered ‘utility realty’ under PURTA. 72 P.S. § 8101-A(3). However, even if we had concluded otherwise, the 72.63 acres would
not be exempt from PURTA taxation. PURTA exempts from
PURTA taxation ‘[r]ailroad beds or rails, land owned or used
by a railroad as a right-of-way for a rail line and superstructures
thereon.’ 72 P.S. § 8101-A(3)(ii). However, PURTA specifically excludes from that exemption ‘stations, buildings, warehouses, shops, engine houses, plants or miscellaneous structures
or the land appurtenant thereto.[]
Id. at 623-24 (emphasis in original) (footnotes omitted).
The owner of the railway in CSXT made arguments very similar to
those advanced by Appellant in the instant matter:
CSXT attempts to come within PURTA and PURTA’s tax
exemption by claiming that the entirety of the Property constitutes a railroad right-of-way because it is ‘used “in whole or
part” in the furnishing of a public utility service.’ CSXT’s Br.
at 25 (quoting 72 P.S. § 8101-A(3)) (emphasis added). It contends that ‘[a]s a transloading facility that is indispensable to
CSXT’s operation as a public utility, the entire 90.2[-]acre
Property is owned or used as a railroad right-of-way.’ CSXT’s
Br. at 28. It further argues that because the Property constitutes
a right-of-way, only the four buildings and the land appurtenant
thereto are subject to PURTA taxation.
Id. at 624. The Commonwealth Court did not agree. “As previously discussed, based upon the historical interpretation of the term right-of-way in
52
463
the railway context, we conclude that the 72.63 acres was not a part of
CSXT’s right-of-way, but rather akin to a warehouse. Thus, even if it were
‘utility realty’ under PURTA, it would not be exempt from PURTA taxation.” Id.
Following the decision in CSXT, Appellant submitted a supplemental
brief. Therein, Appellant argues that the facts, legal arguments and applicable statutory language indicate that the instant appeal and the CSXT case
are different. Specifically, Appellant argues that there are vital differences
between a “warehouse” operation such as the one at issue in CSXT and an
intermodal facility such as the one at issue in the instant matter.
Specifically, from a factual standpoint, Appellant argues that CSX
used a macadam parking lot and four large buildings on separate lots as an
automobile trans-shipping facility which essentially acts as a traditional
warehouse wherein freight (the automobiles) is loaded off a train of rail
cars called multi-level auto racks.5 Each automobile is unloaded and relocated onto the Property, moved into storage, combined into new shipments,
reloaded onto auto carrier trucks and transported from the property. Appellant’s Supplemental Brief at p. 2. “A large portion of the CSX property is
maintained solely for the convenience of CSX as the Commonwealth Court
points out, and exists to increase CSX profits.” Id. Appellant argues that
CSX is capable of conducting its railroad business using only the automobile unloading trucks and ramps without the buildings and parking lot but
simply chooses not to because of the business or financial benefits associated with the property. Id. at p. 3.
Appellant urges us to consider that nowhere in the CSXT decision are
the CSX properties or their use identified as “intermodal.” Id. Appellant
notes:
Appellant’s Property is entirely different from CXS’s
property both (in) its use as an intermodal yard, the transfer of
undisturbed freight in containers, trailers and railcars to truck
and vice-versa, as well as (in) its integrated, carefully engineerdesigned layout. An intermodal yard exists solely to transfer
freight from one mode of regulated public utility transportation
to another. Freight contained in trailers, containers and railcars
is transferred directly from the rail line to truck, or truck to
train, as the case may be. The freight is not unloaded from the
containers or trailers it arrives in, and there is no storage component (warehouse) at Appellant’s Property. The contents of
containers and trailers are not unloaded, sorted, relocated or
stored on the Property. Appellant’s unsubdivided Property was
designed and approved for use by a public utility intermodal
yard, as set forth in its certified recorded engineering plans for
———
5
Here, the record indicates, and the site visit by this Court confirms, that there are no
buildings on the Property aside from the office trailer. As indicated in Mr. Loughlin’s affidavit, the only “structure” on the property is a mobile office trailer, which is not affixed to the
ground.
53
464
Vol. 58
the Property (the Engineering Plans). [footnote omitted]. In
addition, the Property is subject to deed restrictions and environmental covenants that significantly limit its use for other
purposes. The LVRM Property is unique—it is not a warehouse
or merchandise storage area—rather, it is an intermodal public
utility facility. It is essential to Appellant’s public utility operation of an intermodal rail yard.
Appellant’s Supplemental Brief at p. 3.
Appellant further argues that there is no similar or corollary freight
or inventory reorganization or movement at its Property unlike in the CSXT
matter. Id. at p. 5. At the intermodal, none of the freight is unloaded from
the containers or trailers or sorted or stored on the Property. Id. at p. 6.
Appellant argues that most of the CSX property is operated much like any
warehouse, insofar as CSX could operate its rail lines without the specifically-appealed ancillary facilities for the unloaded automobiles. Id. at p. 7.
However, Appellant argues that it could not operate its intermodal facility
in this fashion. “Under PURTA, when a property is immediately necessary
or indispensable for a utility’s use of the property, and not merely convenient, it is exempt. [footnote omitted]. The LVRM Property is used solely
as an intermodal railroad terminal that is an integral component of interstate
freight. It is truly Utility Realty, unsubdivided and dedicated solely to its
one, intended public utility rail purpose.” Id. at pp. 8-9.
In opposition, the County filed a supplemental brief wherein it urges
this Court to apply the holding of CSXT and find that only the 22.92-acre
portion of the Subject Property which constitutes rail or railways is exempt
from taxation under PURTA. In sum, the County submits that the CSXT
case supports all of the propositions and arguments set forth in the County’s
initial brief opposing the appeal.
As Appellant accurately points out, there are differences between the
intermodal facility at issue and the property in CSXT. But similarities are
also present, insofar as, instantly, the trailer containers carried on the trains
are unloaded onto the Property and held there until they are subsequently
loaded onto trucks. At the site visit conducted by this Court, numerous
trailers and containers were sitting on the Property, not on a train and not
on a truck. The court in CSXT noted that the average turnover time between
the unloading of an automobile from a rail car and its departure from the
property via the common carriers in that case was approximately 24-48
hours. CSXT, supra at 615. That is similar to the length of time that the
containers are stored on the Property at issue in the instant matter according
to the testimony of Mr. Sabatino. N.T. at 20. Although the inventory is not
unloaded from the trailers or containers on site, we do not find this sufficient
to allow us to disregard the reasoning of CSXT.
The holding of CSXT, supra, is binding on this Court. Accordingly,
we must determine, based on the facts of this matter, that the Property at
issue does not constitute utility realty under PURTA and is subject to local
taxation. We need not analyze the specific language of PURTA based upon
54
465
the holding of CSXT,6 which clearly indicates that property such as this,
even if it were utility realty under PURTA, would not be exempt from
PURTA taxation.
Appellant urges this Court to incorporate the concept of intermodal
transport into the current construct of PURTA by viewing the language of
PURTA (“railroad beds or rails, land owned or used by a railroad as a rightof-way for a rail line and superstructures thereon”) to encompass the entirety of this intermodal facility. We cannot do this in light of CSXT. In the
CSXT case, the trial court determined that 8.26 acres which was occupied
by tracks, railroad beds and land beneath the tracks and railroad beds was
not subject to local taxation. That determination was not disturbed by the
Commonwealth Court. With the exception of the areas encompassing the
tracks, the Property in the instant matter is used for purposes similar to
those in the CSXT case, which the Commonwealth Court rejected as utility realty and deemed more akin to a warehouse.
CONCLUSION
The decision of the Board is affirmed in part and overruled in part.
The Board concluded that 22.92 acres of the Property, consisting of the
rails, and the land beneath the rails, was deemed to be utility realty and
subject to the PURTA exemption. We do not disturb this finding.7 However, of the entire Property (107.93 acres), the Board deemed 85.01 acres
to be taxable as utility realty pursuant to PURTA. This finding is overruled
insofar as it conflicts with the holding of CSXT. The remaining 85.01 acres
of the Property cannot be considered utility realty under PURTA. It is
subject to local taxation.
ORDER
AND NOW, this 12th day of February, 2015, upon consideration of
the Appeal of Lehigh Valley Rail Management LLC from the Decision of
the Northampton County Revenue Appeals Board, it is hereby ORDERED
and DECREED that the Decision of the Board is AFFIRMED IN PART
AND REVERSED IN PART. The Property consists of 107.93 acres. The
Board’s determination that 22.92 acres of the Property, consisting of the
rails and the land beneath the rails, is utility realty and subject to the
PURTA exemption, is AFFIRMED. The Board’s determination that the
remaining 85.01 acres is taxable as utility realty pursuant to PURTA is
REVERSED. The remaining 85.01 acres are not utility realty pursuant to
PURTA and are subject to local taxation.
———
6
In drafts of this Opinion that were prepared prior to the decision in CSXT, this Court
had accepted the parties’ stipulation that the Property was “utility realty” under PURTA, and
focused the analysis of this matter exclusively pursuant to the language of PURTA. Upon
review of CSXT, we were guided accordingly and revised the draft Opinion.
7
Appellant did not challenge the determination of this specific measurement of acreage as part of this appeal.
55
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