CLEARFIELD – For months the Clearfield County Commissioners have been aware of a pending lawsuit against themselves and the Clearfield County Board of Assessment appeals. On Tuesday County Solicitor Kim Kesner presented the commissioners with copies of the filed complaint.
The commissioners made the public aware of a potential lawsuit involving property taxation in April 2009.
A copy of the complaint was provided to press as well.
The lawsuit names David W. Fox individually and on behalf of a Committee of Concerned Citizens.
According to the lawsuit it seeks “a declaration of the defendants’ unconstitutional assessment and taxation of real property … due to a lack of uniformity and fairness in taxation. This action also seeks to have (the court) compel the defendants to conduct a county-wide reassessment of all properties in Clearfield County for taxation purposes.”
The lawsuit cites a recent decision in Allegheny County. Kesner said it would be a mistake to compare markets in an urban area such as Allegheny County with a rural county like Clearfield County.
The lawsuit claims that Fox’s property is being taxed at a higher percentage of the fair market value than other properties throughout the taxing area.
“Fox’s property is thus being unfairly and unconstitutionally taxed, such that, under the circumstances, relief must be granted in the form of a county-wide reassessment of property values for real estate taxation purposes.
“Clearfield County has over 68,000 parcels in 51 municipalities, all contributing to an unacceptably significant disparity from uniformity in taxation within the county, and as compared to generally acceptable, constitutionally mandated, standards of assessment.”
The lawsuit also points to the last time Clearfield County conducted a county-wide reassessment, 1989.
“Clearfield County’s hiatus of over 20 years in undertaking a county-wide reassessment has created intolerable and illegal assessment disparities among properties of comparable value. The ratios of assessed values and market values of comparable properties in Clearfield County is not uniform and in fact, are frequently highly divergent and inconsistent. The existing assessments have created and perpetuated an illegal discriminatory effect between taxpayers in the county.
“The assessment being utilized at the present, and over the years … are so outdated that the values used in taxation are not logically related to the present, and actions of the Board of Assessment Appeals based thereon are arbitrary and/or based on and erroneous view of the law. Moreover, the taxing authority’s actions permeate and pervade the entire taxing system.”
Kesner pointed out Tuesday that eight counties in the state did reassessments within the five year span of Clearfield County’s last county-wide reassessment. He also pointed out that Blair County has not had a reassessment since the late 1950s. Kesner stated that if Fox was unhappy with his homes valuation, he could go through the Board of Assessment Appeals.
The lawsuit also stated that the use of outdated assessment models added to the failure to consider market factors has resulted in an undervaluation of older properties, which, according to the lawsuit, are any properties that have not had their fair market value reassessed since 1989. It claims that there has also been an overvaluation of new properties.
“The owners of ‘older properties’ in the county are thus having their tax burdens unfairly subsidized by people who have built on or improved their ‘new properties’ more recently.”
The complaint against the county, filed on Jan. 28, gives the commissioners 20 days after it is served to respond. A full copy of the lawsuit can be obtained at the Clearfield County Prothonotary/Clerk of Courts Office. The attorneys for the plaintiff are listed as John W. Blasko and Darryl R. Slimak, both of McQuaide Blasko Law Offices.
“We will be responding,” said Kesner. “It makes a number of allegations, some of which are very broad … such as unconstitutional values.”
Kesner urged citizens with questions to contact the commissioners.
In April 2009 when commenting on the possibility of this lawsuit, Clearfield County Commissioner Mark McCracken said the average cost of an assessment is between $48 and $65. He stated that Clearfield County has over 66,000 parcels. He indicated that the cost of reassessment would initially cost the county over $3 million, with backend costs coming in at probably another $1 million. McCracken said the backend costs are due to people appealing their assessments.
The commissioners had no comment on the lawsuit as they had not had a chance to review the contents of the complaint. They did indicate they would comment on it at their meeting on Feb. 9.