EASTBURN & GRAY, PC oe Michael J. Savona, Esquire 382 Pa ID # 78076 rtm: Ft Michael E. Peters, Esquire : 2385 Pa ID # 314266 ' 343 Michael T. Pidgeon, Esquire | S Pa ID #315147 ' Zé 60 E, Court Street, P.O. Box 1389 i ya Doylestown, PA 18901 aa ag 215-345-7000 [email protected] [email protected] [email protected] Attorneys for Plaintiff PATRICIA J. KABEL IN THE COURT OF COMMON PLEAS 38 Crestmont Court LANCASTER COUNTY, Lititz, PA 17543 PENNSYLVANIA Plaintiff, v = no, 17709663 MANHEIM TOWNSHIP: SCHOOL DISTRICT 450 Candlewyck Road Lancaster, PA 17606 Defendant. NOTICE You have been sued in Court. If you wish to defend against the claims set forth in the following pages, 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 plaintifis, 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 47 5, HAVE A LAWYER, GO TO OR TELEPHONE THE OFFICE SET FORTH BELOW. THIS422l7 OFFICE CAN PROVIDE YOU WITH INFORMATION ABOUT HIRING A LAWYER. @ore re a fo BIGOT 26, babe ND trig" 7463)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. Lancaster Bar Association Lawyer Referral Service 28 East Orange Street Lancaster, PA 17602 ‘Telephone: 717-393-0737 Respectfully submitted, EASTBURN & GRAY, PC, Pa ID# 78076 Michael E. Peters, Esquire Pa ID# 314266 Michael . Pidgeon, Esquire Pa ID# 315147 60 E, Court Street Doylestown, PA. 18901 215-345-7000 [email protected] [email protected] [email protected] Attorneys for Plaintiff Dated: November 6, 2017EASTBURN & GRAY, PC Michael J. Savona, Esquire Pa ID # 78076 Michael E. Peters, Esquire Pa ID #314266 Michael T. Pidgeon, Esquire Pa ID #315147 60 E. Court Street, P.O. Box 1389 Doylestown, PA. 18901 215-345-7000 [email protected] [email protected] [email protected] gh: Hd 9- AONLIGZ ognia Geiv 383183 Attorneys for Plaintiff PATRICIA J. KABEL 7 IN THE COURT OF COMMON PLEAS 38 Crestmont Court : LANCASTER COUNTY, Lititz, PA 17543 7 PENNSYLVANIA Plaintiff, nu, 17 709663 MANHEIM TOWNSHIP SCHOOL DISTRICT 450 Candlewyck Road Lancaster, PA 17606 Defendant. COMPLAINT And now, comes Plaintiff, Patricia J. Kabel, by and through her attorneys, EASTBURN & GRAY, PC, Michael J. Savona, Esquire, Michael E. Peters, Esquire, and Michael T. Pidgeon, Esquire and respectfully sets forth the following Complaint, and in support thereof, avers as follows:1, Plaintiff Patricia J. Kabel (“Plaintiff”) is an adult individual with an address of 38 Crestmont Court, Lititz, Lancaster County, Pennsylvania, 17543. Plaintiff is currently the elected tax collector for Manheim Township, Lancaster County, Pennsylvania, Plaintiff brings this complaint individually, as the elected tax collector for Manheim Township, and as the rightful tax collector for the Manheim Township School District. Defendant is Manheim Township School District (hereinafter the “Distriet”) a political subdivision and taxing district of the Commonwealth of Pennsylvania, having its principal offices at 450 Candlewyck Road, Lancaster, Lancaster County, Pennsylvania, 17606. BACKGROUND The District imposes # real estate tax pursuant to the Pennsylvania Public School Code, and is a taxing district for purposes of the Local Tax Collection Law, 72 P.S. § 5511.1, et seg. (hereinafter referred to as the “LTCL”). 4, The District's territory is limited to Manheim Township. 5. Plaintifffas the elected tax collector for Manheim Township, a political subdivision organized under the First Class Township Code, has the statutory obligation to collect any and all real estate taxes imposed by the District in accordance with the relevant provisions of the LTCL and the First Class Township Code, and any other applicable provision of Pennsylvania law. See 53 P.S. § 55801-B. 6. Pennsylvania law requires that only Plaintiff, and no other party, is empowered to collect local school real estate taxes within the territorial limits of Manheim Township, unless Plaintiff chooses to appoint a deputy in accordance with 72 P.S. § $511.22(a)(1) 27. Atal times material hereto, real estate taxes imposed by the District have been collected by the District or its designee, in direct violation of the LTCL and the First Class Township Code. 8. Currently, District real estate taxes are collected by direct payment to “Manheim Township School District, PO Box 8618, Lancaster PA 17604". Payment may also be made at any Fulton Bank Branch. 9. The system currently utilized by the District for the collection of its real estate taxes, which does not include collection of such taxes by Plaintiff, isin direct violation of Pennsylvania law, as Plaintiff has not deputized or otherwise delegated her statutory authority to collect District real estate taxes to any other party. 10. The General Assembly has not delegated the power to the District to collect real estate taxes in its own right, or to utilize the services of any party, entity or organization to collect its real estate taxes other than Plaintiff. See Abington School Dist. v. Yost, 397 A.2d 453, 456 (Pa. Commw. Ct. 1979). 11. To the extent the District has no current compensation scheme in place for Plaintiff's collection of District real estate taxes, this Court has “inherent powers in the administration of justice... governed by the principles of equity” and has the power to set an appropriate and just compensation for Plaintiff's collection of District real estate taxes, See Kisthardt v. Betts, 183 A. 923 (Pa. 1936).COUNT I - DECLARATORY JUDGM) 12. Paragraphs 1 through 11, set forth above, are hereby incorporated as though fully set forth at length herein, 13, The Declaratory Judgments Act provides that an action for Declaratory Judgment is the appropriate means by which “{any person ... whose rights, status, or other legal relations are aflected by a statute, municipal ordinance, contract, or franchise, may have determined any question of construction or validity arising under the instrument, statute, ordinance, contract, or franchise, and obtain a declaration of rights, status, or other legal relations thereunder.” 42 Pa.C.$.A. § 7533, 14, Plaintiff seeks to have her rights declared pursuant to the LTCL and the First Class Township Code. Specifically, Plaintiff seeks # declaration from this Honorable Court that she, as the elected tax collector for Manheim Township, has the sole right and duty to collect District taxes. imposed in Manheim Township, 15, The District has no authority to modify the system of collection of District taxes; only the General Assembly has the power to do so. Abington School Dist. v. Yost, 397 A.24 453, 456 (Pa. Commw. Ct, 1979). 16, Plaintiff has not deputized the District or any other party to collect District taxes in Manheim Township on her behalf. 17, The Distriet’s attempt to deprive Plaintiff of her right, and prevent Plaintiff from 1g her duty, of collection of District taxes in Manheim Township, is invalid, void, and ultra18. ‘The District must pay Plaintiff a reasonable rate of compensation commensurate with the statutory obligations associated with her office. Telly v. Pennridge School Dist. Bd. of School Direciors, $3 A.3d 705, 717-19 (Pa. 2012) 19. A tax collector is also allowed actual and needful expenditures for printing, postage, books, blanks, and forms. 72 P.S. § $511.34. WHEREFORE, Plaintiff respectfully requests that this Honorable Court enter judgment in favor of Plaintiffs and against Defendant, in the nature of a Declaration that a) @ @ 6) Plaintiff has the sole duty and right to collect District real estate taxes in Manheim. Township; the District may not interfere with Plaintiff's duty and right to collect District real estate taxes in Manheim Townshi the District must cease collection of District real estate taxes in Manheim Township by any means other than the use of Plaintiff, the District must pay Plaintiff a reasonable rate of compensation, commensurate with the statutory obligations associated with her office and as required by Telly v. Pennridge School Dist. Bd. of School Directors, $3 A.3d 705, 717-19 (Pa. 2012), and Pennsylvania la the District must pay any and all actual and needful expenditures for printing, postage, books, blanks and forms incurred in the collection of District real estate taxes, separate and apart from Plaintiff's compensation for collection of District real estate taxes, as required by the laws of this Commonwealth; and(© such other and further relief as this County may deem just, reasonable and appropriate. COUNT II - PRELIMINARY INJUNCTION 20. Paragraphs 1 through 19, set forth above, are hereby incorporated as though fully set forth herein. 21. Plaintiff has the statutory and legal obligation to fulfill the duties assigned to the office of tax collector of Manheim Township, a Township of the First Class, ineluding collection of real estate taxes imposed in Manheim Township by the District. 22. Plaintiff will continue to suffer imeparable injury, in the form of the loss of the rights and privileges of the office, and the freedom to fulfill required statutory obligations, in the absence of a preliminary injunction. Plaintiff's injury cannot be remedied by damagi 23. Plaintiff’ has a clear right to the requested injunction because the District’s collection of real estate taxes in Manheim Township is in clear violation of the LTCL and the First Class Township Code. 24, Issuance of the requested preliminary injunction will not harm the public interest; oon the contrary, Plaintiff will demonstrate that depriving Plaintiff the right to perform her statutory duties will work to the detriment of the taxpayers of the District by reducing the level of service provided under the system of tax collection established by the laws of this Commonwealth. 25. Issuance of the requested preliminary injunction will serve the public interest by restoring the statutory scheme of tax collection established by the General Assembly, which theDistrict has chosen to ignore, and by ceasing the District's continuing violation of Pennsylvania law, 26. Grant of the requested preliminary injunction is appropriate in this instance in order to prevent the District from acting in a manner which clearly violates the LTCL, the First Class ywnship Code, and the requirements set forth by our Supreme Court. WHEREFORE, Plaintiff respectfully requests that this Honorable Court issue a preliminary injunction, as follows: ay @) 8) @ 6) the District shall cease collection of District real estate taxes imposed in Manheim Township; Plaintiff shall be the sole collector of District real estate taxes in Manheim Township; the District is prohibited from interfering with Plaintiff's duty and right to collect District real estate taxes in Manheim Township; the District shall pay Plaintiff a reasonable rate of compensation, commensurate with the statutory obligations associated with her office and as required by Telly v Pennridge School Dist. Bd. of School Directors, 3 A.3d 705, 717-19 (Pa, 2012) and Pennsylvania law; the District shall pay any and all actual and needful expenditures for printing, postage, books, blanks and forms incurred in the collection of District real estatetaxes, separate and apart from Plaintiff's compensation for collection of District real estate taxes, as required by the laws of this Commonwealth; and (6) suchotherand further relief that this court deems just and necessary and appropriate under the circumstances. COUNT III - PERMANENT INJUNCTION 27. Paragraphs 1 through 26, set forth above, are hereby incorporated as though fully set forth herein. 28. The grounds for a permanent injunction are established by demonstrating (1) that the right to the requested relief is clear; (2) that an injunction is necessary to avoid an injury that cannot be compensated by damages; and (3) that greater injury will result from refusing the injunction than granting the relief requested. Penn Square General Corporation v. County of Lancaster, 936 A.2d 158, 165 (Pa. Commw. Ct. 2007). 29. In support of her request for a permanent injunction, Plaintiff incorporates paragraphs 20 through 26, supra. 30. Greater injury will result from refusing the injunction than granting the relief requested, as the District actions are illegal, ultra vires, and in direct violation of the LTCL, the First Class Township Code, and the requirements set forth by the Supreme Court. WHEREFORE, Plaintiff respectfully requests that this Honorable Court issue a permanent injunction as follows:(1) (2) G3) @ () the District shall cease collection of District real estate taxes imposed in Manheim Township; Plaintiff shall be the sole collector of District real estate taxes in Manheim Township; the District is prohibited from interfering with Plaintiff"s duty and right to collect District real estate taxes in Manheim Township; the Dist shall pay Plaintiff a reasonable rate of compensation, commensurate with the statutory obligations associated with her office and as required by Telly v. Pennridge School Dist. Bd. of School Directors, $3 A.3d 705, 717-19 (Pa. 2012) and Pennsylvania law; the Distriet shall pay any and all actual and needful expenditures for printing, postage, books, blanks and forms incurred in the collection of District real estate taxes, separate and apart from Plaintiff's compensation for collection of District real estate taxes, as required by the laws of this Commonwealth; and(©) such other and further relief that this court deems just and necessary and appropriate under the circumstances, Respeetfully submitted, EASTBURN & GRAY, PC Pa ID # 78076 Michael E. Peters, Esquire Pa ID #314266 60 E. Court Street Doylestown, PA 18901 215-345-7000 [email protected] mpeters @eastbumgray.com Attorneys for Plaintiffs Dated: GO AMaember ZO\? 10VERIFICATION 1, PATRICIA J. KABEL, verify that I have knowledge of the facts set forth in the foregoing pleading, and that the statements made therein are true and correct to the best of my knowledge, information and belief. I understand that if any of my statements herein are false, I am subject to the penalties set forth in 18 Pa. C.S. Section 4904, relating to unswom falsification to authorities. PATRICIA J. KABEL Dated: _/ fo LThe information collected on this form is used solely for court administration purposes. This forin ae na supplement or replace the filing and service of pleadings or other papers as required by law or fules of cenit ZO=-4OmH ‘Commencement of Action: =m EF Complaint 1G Wiritof Summons Di Petition as Gi Transfer from Another Jurisdiction Gi Declaration of Taking = Lead Plains Name Tad Defndan's Nae ae Potrca J. Kabel Manheim Township Schoo! Distieds = illar Amount Requested: ‘thin arbiPationy: Are money damages requested? C1Yes No | Anautewese. | Fi rie Is this a Class Action Suit? Giyes No Is this an MDJ Appeal? OG Yes Gi No > ZOmANIH Name of Plaintiff Appellant's Attomey: _Michael J. Savona, Esa. Michael E. Peters, Esa. Michael T. 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