Kegel Kelin Almy & Lord LLP By: Jason T. Confair, Esq. ‘Attorney LD. #206729 a|/B2 [email protected] cz#IlE a 24 North Lime Stret 25 Lancaster, PA. 17602 BE |S 8 Telephone: 717-392-1100 228 > Pacsimile; 717-392-4385 22/5 2 ‘Attorneys for Manheim Township School District Ba:2 5 pow Peet Pera IN THE COURT OF COMMON PLEAS OF LANCASTER COUNTY, PENNSYLMANIA CIVIL ACTION Manheim Township School District, : Plaintiff : cris__18-07305 vi : Patricia J. Kabel, Defendant NOTICE TO DEFEND \ ‘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 days after this complaint and notice are served, by entering a written appearance personally or by attorney and filing in writing with the cobrt 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 courtiwithout 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 OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE OFFICE SET FORTH BELOW TO FIND OUT WHERE YOU CAN GET LEGAL HELP. Lancaster County Bar Association | 28 E. Orange Street | Lancaster, PA 17602 | 717-393-0737 i | ¢ ool sy = Cayssna pe FotosAVISO USTED HA SIDO DEMANIDADO EN CORTE. Si usted desea defenderse de las demandas que se presentan mas adelante en las siguientes paginas, debe tomar accion dentro | deis proximos -viente (20) dias despues de la notification de esta Demanda y aviso radicando personalmente 0 pot medio de un abogado una comparecencia escrita y radicando en la Corte por escritosus defenses de, y objecciones a, las demandas presentadas aqui en contra suya. Se le advierte de que si usted falla de tomar accion como se escribe anteriormente, el caso puede proceder sin usted y un fallo por qualguier suma de dinero reclamada en la demandaa o cualquier otra reclamacion o remedio solicitado por el demandanta puede ser dictado en contra suya por la Corte sin mas aviso adicional Usted puede perder dinero o propiedad y otros direchos importantes para usted. USTED DEBE LLEVAR ESTE DOCUMENTO A SU ABOGADO IMMEDIATAMENTE. SI USTED NO TIENE UN ABOGADO, LLAME 0 VAYA A LA SIGUIENTE OFICINA. ESTAOFICINA PUEDE PRO VEERLE INFORMACION A CERCA DE COMO CONSEGLITR UNABOGADO. ST USTED NO PUEDE PAGAR POR LOS SERVICIOS DE UN ABOGADO, ES POSSIBLE QUE ESTA OFICINA LE PUEDA PRO VEER INFORMACION SOBRE AGENCIES QUE OFREZCAN SERVICIOS LEGALES SIN CARGO O BAJO COSTO A PERSONAS QUECUALIFICAN. Lancaster County Bar Association 28 E, Orange Street Lancaster, PA 17602 717-393-0737cud Kegel Kelin Almy & Lord LLP By: Jason T. Confair, Esq. ‘Attomey LD. #206729 [email protected] 24 North Lime Street Lancaster, PA 17602 ‘Telephone: 717-392-1100 Facsimile: 717-392-4385 Attorneys for Manheim Township School District GHOHL 91:6 WY OF ‘Sn B10 03114 ORV OayaLNA i Wg B3SVOHV IN THE COURT OF COMMON PLEAS OF LANCASTER COUNTY, PENNSYLVANIA CIVIL ACTION Manheim Township School District, Plaintif? cris_18-07305 ve ‘ Patricia J. Kabel, Defendant COMPLAINT ‘Now comes the Manheim ‘Township School District (the “Distriet”) by and through its attomeys to file this Complaint against the Defendant, Patricia J. Kabel (“Kabel”). The'District | avers the following in support of the Complaint. 1. The District is a Pennsylvania public school district with an administrative office located at 450 Candlewyck Road, Lancaster, PA 17606. 2. Kabel is an adult individual with an address of 38 Crestmont Court, Lit tite, PA 17543. 3. In November of 2013, Kabel was elected as real estate tax collector for sani As such, Kabel had the statutory obligation to collect the District's real estate tax from January 1, 2014 through December 31, 2017. ‘Township for a term beginning January 1, 2014 and ending December 31, 2017. 4 f |5. However, Kabel abandoned her office and did not collect the District’s tax at any point from January 1, 2014 through December 31, 2017. 6. Nonetheless, Kabel decided to run for re-election for a second term of office i beginning on January 1, 2018 and ending on December 31, 2021. 7. OnNovember 7, 2017, Kabel was re-elected for a second term. : 8 Onthe eve of the election, Kabel filed a lawsuit against the District demanding, in relevant part, that the District raise the compensation rate for elected tax collectors. That'lawsuit t is referred to in this Complaint as the “Compensation Lawsuit.” 9. Pursuant to a stipulated Order entered in the Compensation Lawsuit on June 8, 2018, Kabel agreed, in relevant part, that she would provide the District with a bond securing her | : 10. Under the June 8, 2018 Order, Kabel had until June 11, 2018 to obtain the bond. collection of the District's tax, Exhibit 1 at pg. 2, § 2(£); see also 72 P.S. § 5511.4. 11. On June 11, 2018, the bonding deadline, Kabel’s legal counsel emailed the Districts legal counsel to explain that Kabel was obtaining the bond “through Murray Securus” and that “ll information” had been provided by Kabel “to [sic] District.” Exhibit 2, | 12, Despite that representation, Kabel did not produce the requisite bond by the deadline. ‘ 13, To the coutrary, apparently believing the District would be satisfied with a bonding application in lieu of an uctual bond, Kabel forwarded her application to the District on June 11, 2018. Exhibit3. i 14, The District immediately responded by asking Kabel to provide a copy of the bond. Exh. 3.15. On June 12, 2018, the District sent Kabel a list of requested items. ‘That list included the requisite bond. 16, _Inresponse to that request, Kabel explained that she had “not heard yet” about the bond. However, she continued to insist that “Payable to on the [tax] bills should read: Patricia Kabel ~— Tax Collector” and that the tax bills list her office hours and address. Exhibit 4. 17. On June 26, 2018, with tax payment season rapidly approaching, the District again reached out to Kabel inquiring about the bond. Exbi 18. OnJune 28, 2018, having still heard nothing from Kabel, the District again reached out to Kabel to inquire about the bond and to notify her she was in violation of the Order of Court entered June 8, 2018, Exhibit 6. 19. Inesponse to that communication, Kabel emailed the District back to explain that she was “in communication” with the bonding company and was waiting “to hear back from them.” ‘The email was punctuated with a smiley face “emoji.” Exh. 6, 20. By Saturday, June 30, 2018, Kabel still had not produced the bond and the District had received information indicating Kabel could not obtain the bond. 21. Accordingly, the Disirict’s legal counsel reached out to Kabel’s legal counsel to notify him that tax collections needed to be transitioned back to the District effective at the open of business on Monday, July 2, 2018 — the beginning of tax payment season. Exhibit 7. 22. On Sunday, July 1, 2018, Kabel’s legal counsel responded and explained! that he believed Kabel “wfould] have her bond first thing Monday” and that he would let the District’s legal counsel know “as soon as [he had] confirmation.” Exh. 7.23. Indirect violation of the June 8, 2018 Order, Kabel had still not obtained the bond when tax payment season began on July 2, 2018. 24. OnMonday, July 2, 2018 at 8 a.m, despite being under no legal obligation 6 do s0, ict, the Plaintiff opened her office to begin collecting real estate taxes for the Di: 25. Full well knowing what she was doing was completely unlawful, the Plaintiff then began instructing taxpayers to go to “Bucher Elementary Schoo!” to pay their real estate e bills. 26. Although the District’s Administrative Office is adjacent to Bucher Elementary School, the two facilities have different entrances ~ which created even more confusion for taxpayers, who are already angry about being tumed away by the Plaintiff at her office, 27. — In an attempt to protect the many millions of public tax dollars at stake and at the advice of legal counsel, the Distict proceeded to the Plaintiff's office at approximately 9:30 am. on July 2 to take the following steps: ' a To post a sign at the Plaintif?s office instructing taxpayers to make tax payments either in-person or via mail at the Districts Administrative Office and to make checks payable to the Distriet. b, To obtain access to the mailbox(s) the Plaintiff maintains at her gifice to receive real estate tax payments on behalf of the District, c. To notify Plaintiff that the District would need her authorization and endorsement to deposit tax payment checks made payable to the Plaintiff. 28. However, the Plaintiff informed the District she would not accept having any sign posted, and she denied the District access to the mailbox. 29. As a consequence, still on July 2, 2018, the District moved for an emergency injunction enjoining Kabel from having any involvement with collecting the District's tax, !30. Yet still on July 2, 2018, the Honorable Judge Leonard Brown, III entered an Order enjoining Kabel from having any involvement with collecting the District’s tax pending further order of Court, Exhibit 8. I 31. 32, As of the date of this Complaint, Kabel has still not obtained the bond. Historically, no one has run to collect the District's real estate tax or, if someone has run and has been elected, the individual has “deputized” the District to collect its own tax. See 24 PS. § 6-683 (requiring a school district to appoint a tax collector when the office is vacant); 72 PS. § 5511.22 (giving an elected tax collector the right to deputize a school district to collect its own tax). 33. highly-automated collection process. 34, estate tax payments to a lackbox maintained by Fulton Bank. 38, Accordingly, the District has historically collected its own real estate tax using a I More specifically, for many years, the District instructed its taxpayers to make real ‘Upon receipt of tax payments in the lockbox, Fulton Bank would immediately sean tax payment checks, deposit the payments in the Distriet’s bank account, and report payment details to the District. 36. Accordingly, the lockbox system provided the District with two key benefits: ‘The District did not need to dedicate staff time to manvelly processing tax|bills. ‘Tax payments received through the lockbox were immediately deposited jinto the i District’s accounts so that the District could instantaneously begin earning interest on and also investing tax funds.37. Leading up to the beginning of the 2018 tax payment season, Kabel notified the District that she: (@) would not use the District’s lockbox system; (b) was insistent that tax payments be mailed to her; and (c) was insistent that taxpayers make all tax checks payable to her. 38. At no time did Kabel or her legal counsel give the District any indication whatsoever that Kabel would not be able to honor her commitment to obtain the bond. 39. To the contrary, as detailed in this Complaint, Kabel and her legal ‘counsel repeatedly assured the District that Kabel would obtain the bond. 40. Given those assurances and the fact that Kabel is the elected tax collector, the District acquiesced to Kabel’s demands to: (a) shut down the lockbox system; (b) instruct taxpayers to mail payment to Kabel; and (¢) instruct taxpayers to make tax payment checks'payable | 41, Kabel’s breach of her commitment to obtain the bond and repeated assurances that to Kabel. she would obtain the bond have caused the District to incur significant monetary damage, 42. More specifically, the District has incurred the following damages: a. Due to Kabel’s insistence that the lockbox be shut down, the District has been forced to pay overtime to staff members and to also hire temporary staff members to assist with the significant work involved in having to manually process tax bills and tax payments. b. Due to Kabel’s insistence that tax checks be made payable to her, the District was stuck for days with tax payment checks it could not deposit. As a consequence, the District lost substantial interest and investment earnings on tax funds due to delayed deposits. c. Due to the delay inherent in having to manually process each and every tax Payment and other factors, the District may not be able to deposit checks as quickly as checkswould have been deposited via the lockbox system. As a consequence, the District will likely continue to lose substantial interest and investment earnings on tax funds due to delayed deposits. 4. Due to Kabel's failure to obtain a bond and failure to voluntarily egoperate with reasonable steps to transition tax collections back to the District’s Administrative Office, the District was forced to incur the legal expense associated with drafting, filing, and obtaiking the emergency injunction,! ‘Count I Breach of Contract 43, The paragraphs above are incorporated into this Count by reference. 44, Pursuant to a stipulated Order entered in the Compensation Lawsuit by this Court on June 8, 2018, Kabel agreed that she would provide the District with a bond securing her collection of the District’s tax. Exh. 1 at pe. 2, § 2(0. ; 45. A stipulation is nothing more than a contract, and is “binding [even] -without | consideration.” Restatement (Second) of Contracts § 94, accord Zvonik v. Zvonik, 435 A.2d 1236, 1244 (Pa, Super. 1981) (characterizing oral stipulation made in open court as a contract) | Erie Telecomms. v, Erie, 853 F.2d 1084, 1101 (3d Cir. 1988) (upholding contractual release agreement memorialized in consent order). 46. Kabel breached her commitment under the stipulated Order to obtain the bond. 47. As detailed above, Kabel’s breach of her commitment to obtain the bond has caused the District substantial damage. “The District reserves the right to raise a wrongful use of civil proceedings claim against Kabel upon the conclusion of the Compensation Lawsuit and the other lawsuit she has filed against the District. See generally 42 PaC.S. § 8351(8)(2) (providing that a wrongful use of civil proceedings claim isnot ripe until the proceedings have terminated). = iWHEREFORE, the District respectfully requests that the Court enter judgment in its favor for all damages incurred by the District, pre-judgment and post-judgment interest, and any othér relief the Court deems necessary or appropriate. i; Count II i Promissory Estoppel i 48. ‘The paragraphs above are incorporated into this Count by reference. 49. “A promise which the promisor should reasonably expect to induce action or forbearance of a definite and substantial character on the part of the promisee and which does induce such action or forbearance is binding if injustice can be avoided only by enforcement of the promise.” Berliner v. Bee Em Mfg. Co., 119 A.2d 65, 66 (Pa. 1956), quoting Restatement ‘Second) of 90. 50. A party can be held liable for breaching @ stipulation when another party was induced to rely on the stipulation, Restatement (Second) of Contracts § 94 at cmt. 6, citing Restatement of Contracts § 90. | 51. Asoutlined above, in reliance on Kabel’s repeated assurances that she would obtain the requisite bond end would collect the District's tax, the District: (a) shut down the lockbox system; (b) instructed taxpayers to mail payment to Kabel; and (c) instructed taxpayers to make tax payment checks payable to Kabel. \ 52, Asaconsequence, the District suffered substantial damage. 53. As is permissible under Pennsylvania law, the District is raising this promissory estoppel claim in the alternative to its breach of contract claim. PaR.C.P. 1020(c); see also E, Roofing Sys. v. Cestone, 25 Pa. D. & C.5th 394, 404-405 (Lacka. Cty. 2012) (“It is proper for a plaintiff to plead promissory estoppel as an alternative cause of action to a breach of contract 10 :claim.”), citing IK Roller Architects, LLC v. Tower Invs., Inc., 2003 Phila. Ct, Com, Pl! LEXIS 40 at *2, fin.1, WHEREFORE, the District respectfully requests that the Court enter judgment in its favor for all damages incurred by the District, pre-judgment and post-judgment interest, and any other relief the Court deems necessary or appropriate. \ Respectfully Submitted, | 1 August 30, 2018 KEGEL KELIN ALMY & LORD LLP Lancaster, PA 17602 Telephone: 717-392-1100 Facsimile: 717-392-4385 Counsel for Manheim Township School District iVerification 1, Donna M, Robbins, in my capacity as Chief Operating Officer for the Manheim Township Sehool District affsm and verify thatthe feet st forth in the foregoing Complaint are true aid comeet tothe best of my knowledge, information, and belief, and that! am authorized (o sign this Verification. This Verification is made subject to the penalties of 18 Pa.C.S.A. § 4904, retating to ‘unsworn falsification to authorities. Date: August 30, 2018 ina M. Robbins 12IN THE COURT OF COMMON PLEAS OF LANCASTER COUNTY, PENNSYLV: i | “ANIA CIVIL ACTION | PATRICIA J, KABEL \@zedq @a4 17 aen v. No. CI-17-09663 ue 8 MANHEIM TOWNSHIP Eee > SCHOOL DISTRICT ae 26 oe ORDER pa 3 jeu 8 Now, this_ day of June, 2018, upon stipulation of the Plaintiff and Defendant ‘Manheim Township School District (the “District”) in the above-captioned matter, it is hereby ordered as follows: 1. Beginning with the real estate tax levy for 2018 and continuing with all levies for subsequent years that the Plaintiff remains in office, the Plaintif shall colle real estate taxes on behalf of the District, unless and until she appoints a deputy as set forth in The Local Tax Collection Law or her office becomes vacant. The levy for 2018 shall not be deemed to include any bills for interim assessments that ie effective prior to July 1, 2018. | Plaintiff shall collect taxes consistent with the following: : a. Until further order of the Court, Plaintiff shall collect taxes in compliance ‘with all terms and conditions of the Distriot’s “Resolution Establishing x i -» Policies‘and Procedures for Elected Tax Collectors” (the “Resolution”). ‘The Resolution shall remain in full force and effect until further order of the Court.mE Until further order of the Court, Plaintiff shall be compensated at a rate of $0.15 per tax bill processed. By June 11, 2018, Plaintiff shall notify the District whether she intends to rake deposits directly into a bank account designated and controlled by the District pursuant to Section 15 of the Resolution (“Option for Deposit of ‘Taxpayer Payments Directly to School District Account”) or, alternatively, ‘to establish a separate bank account pursuant to Section 13 of the Resolution (Requirements for Deposit of Tax Funds”). ‘Tax bills shall state that all payments shall be made payable to Plaintiff. By June 11, 2018, Plaintiff shall provide the District with the office hours, she intends fo maintain for the collection of District taxes, which office ‘hours shall be printed on the tax bills. By June 11.2018, Plaintiff shall provide the bond she is required to maintain. under The Local Tax Collection Law, The bond shall be in the arhount required under 72 P.S, § 5511.4. | By June 11, 2018, Plaintiff shall provide to the District ll paperwork and information necessary to allow the District to compensate the Plaintiff via Girect deposit and to make any required tax withholdings. By June 11, 2018, Plaintiff shall notify the District as to whether she elects to have the Berks County Intermediate Unit mail tax bills directly to taxpayers, In the event the Plaintiff does so elect, confirmation that she caused the Berks County Intermediate Unit to mail the tax bills al be sufficient for purposes of 72 P.S. § 5511.8.e 3. By July 1, 2018 or as soon as is practicable, the District shall: a b. Deliver the tax duplicate to the Plaintiff, 1 the Paint has not chosen to have the Berks Comty Intermediate Unit ‘mail the tex bills, then the District shall have sealed tax bills delivered to the Plaintiff with the necessary postage affixed. Regardless of whether the Berks County Intermediate Unit or the Plaintiff herself mails the tax bills, the Plaintiff shall have an opportunity to proof a template of the tek si prior to sealing. Plaintiff shall not be held responsible for any printing errors in tax bills, If the Plaintiff has decided not to have tax deposited into a bank account controlled by the District, then the District shall provide Plaintiff with information for the depository account designated by the District for deposit of tax funds, : Provide the Plaintiff with a software license as set forth under Section 8 (‘Tax Collector Records”) of the Resolution. ! ‘Take other steps deemed necessary and appropriate by the District nde the Resolution to effectuate the Plaintiff's collection of the tax in accordance with the Resolution and The Local Tax Collection Law. | Payment received by the District for tax bills other than those excepted under Paragraph 1 hereof (bills for interim assessments that became effective prior to July 1, 2018) shall be provided to the Plaintiff on a daily basis for processing. | The District shall not accept or deposit payments for tax bills other than those excepted under Paragraph 1 hereof,we 5. In this litigation, the District shall not challenge the Piaintif?s legal right to collect the Distric’s taxes. This limitation shall not apply to the District's rights or remedies under The Local Tax Collection Law, Except as otherwise set forth in the first sentence of this paragraph, nothing in this Order shall constitute a waiver of any arguments that either the Plaintiff or the District have raised or intend to raise in this litigation, : 6. This Order may be modified by a stipulation between the Plaintiff and the District, that is submitted to and approved by the Court. ATTES' Copies to: Michael B, Peters, Faq, Easburn & Gray, PC, 60 Bast Court Smet, P.O, Box 138, 4 Doylestown, PA 18901 $asonT Conf, Eur, Kegel Kein Amy & Lor LLP, 24 Noth Lime Se, Lancaster) ipa -\ 17602 Robert M, Frankhouser, Esquire, Berley Snyder, entre! King Stet, Lancaster, PA. 17602 ~ | NY j | NOvICE C= ENTRY OF ORCER OR oECAEE PURSUANT TO PA,REPNO.2950 | [NOMPICATION TH ATTACHED DOCUMENT HAS BEEN ALED INTHE Cage PROTHONOTARY OF LANGASTEATCO, PA, EHO oAit 2 ExhiJason T. Confair From: Michael E. Peters Sent: Monday, June 11, 2018 2:15 PM To: Jason T. Confair Subject: Follow-Up Items Jason: Not sure if the Judge had a chance to sign our order, but wanted to get the information below out to you: 2.c: Ms. Kabel will establish a PLGIT account and also a cash deposit account with a local bank; Ms. Kabel will contact D. Robbins directly wit 2.e: Office Hours: Generally, M, W, F, 8 am to 12:00 pm 1 Last 2 weeks of August, M-F, 8:00 am to 4:00 pm | Bill should also say that taxpayers can drop off their bill after office hours in the locked green box outside the Township building to the right of the door. 2f __Bond through Murray Securus; all information provided to District The payroll form has been submitted to the District : 2h: ‘The [U may mail tax bills, subject to Ms. Kabel's review of the tax bill form I believe this satisfies our requirements under the order. : Michael E. Peters, Esquire | Eastburn and Gray, PC 60 East Court Street | PO Box 1389 | Doylestown, PA 18901 Phone: 215.345.7000 | Fax: 215.345.3528 | &-mail: mpeters@ eastburngray.com ‘CONFIDENTIALITY NOTICE: | ‘The information contained inthis electronic al transmlsion (incusing any aecompanyieg attachments is ietended solely forts authorized | recipients and may contain attorneyelentpileged communications and confidential busines information, Ifyou ae not the intended repent, {You have receved ths trnamisson in errr andre hereby ote tat reading, elas, dstrbuting, printing, copying or any other use ofthis ‘lectronic mal messages proibted, ifyourecaive thi electranie mail message by mistake, please lmmeditay noty the sencer and delete the ‘orginal and al copes ofthis transmission (ncuding any attachments) without reading, saving, opyig or dsclosng RIGHT TO KNOW DISCLAMER: E-mail communizaton concerning agency busines are consdaredto be publ records pursvant tothe Pannsyvania Right to Know Law (the “HTM”, ‘Unless evempt in aeordance wth tha provtons ofthe RTH, and are therefore no onsidered cnfdental Email communications sent or ectved by this fe eating o business condvctoa by any "agency"35 defined inthe RTM, are therefore consiered pubic records unless specicaly extmpt under the REKL BAtbtease consider the environment before printing thisExhibit 3sono ener een oi tteeinaneiranrom — | | Donna Robbins Re: Bond Application and PLGIT Forms | 1 message Donna Robbin Mon, Jun 11, 2018 at 2:32 PM ‘To: Paticia Kabel | will work with PLGIT directly for account access (Contact Record Form). ‘As far as the application, | dor't see where my signature is needed. { do want all permissions as checked off on the ‘attached, I need to be able fo initiate transactions in order to sweep from your account to the district's. | Donna M. Robbins, MBA, PRSBA ' Chief Operating Officer : Manheim Township School District P.O. Box 5134 Lancaster, PA 17606-5134 (717) 569-8231 [email protected] (On Mon, Jun 11, 2018 at2:56 PM, Patricia Kabel wrote: | Seed atemoon Donna, | ve attached few forms for your review. + PLGIT Contact Records form - needing your signature in order to open my account with PLGIT. | 5 pLerr Account Apatction form fr your review - ving you aocess to my PLGIT account onin. ‘+ _A.Copy of my Bond application in case you don't have a copy of the completed application. t Ifyou have any questions about the above forms, don’t hesitate to contact me. | Patricia Kabel — Tax Collector : 1840 9tamicipal Dr ; Lancaster, ®A 17601 88 # 717-569-6408 eg 1103 ax # 717-560-4195 Office Hours U/W 8:00 am - NOON Special Office Hours the last two weeks of Aprifand June Monday — Friday 8:00.am-4:00 pm ,x z 3 elmrt _Manbeim Township SD Mail-RE: Cutstanng items @ursp cote soi RE: Outstanding items ‘message i Patricia Kabel Wed, Jun 13, 2918 at 3:50 PH ‘To: Donna Robbins ; ¥ Donna. The Payable to on the bls should read: Patricia Kabel ~Tax Collector Patricia Kabel — Tax,Collector 1840 Municipal Dr Lancaster, PA 17601 Ph # 717-569-6408 ex; 1103 Fa 717-560-4195 Office Hours M/W/F 8:00 am - NOON Special Office Hours the last two weeks of April and June Monday — Friday 8:00 am-4:00 pm From: Donna Robbins [mailto:robbindo@mitwp, net] ‘Sent: Wednesday, June 23, 2018 3:20PM ‘To: Patricia Kabel Patricia Kabel, Tax Collector? Donna M. Robbins, MBA, PRSBA Chief Operating Officer Manheim Township School District P.O. Box 5134 Lancaster, PA 17606-5134 (717) $60-8231 [email protected] i pst pene soy pans bow Ont qn, how nt you ate ome peroe \ | ‘On Wed, Jun 13, 208 at 11:24 AM, Patricia Kabel wrote: : | Hetlo Donna, 1 upstinalgoole cominslu2/ui-28ke-04520003086jver i Subject: Outstanding items Patricia, Please provide me with the following information: i Let me knowif you are ok with the IU mailing the 2018/19 real estate bil drecty to taxpayers (due 6/11/18). 'm ok with the bls Being mailed from the IU. I would like the opportunity to proof the bills, before they are printed. ok. Office hours so they can be printed on the bils (due 6/11/18). Regular Hours: Mon., Wed. & Fri 8:00 AM— Noon ‘Special Hours: The last two waoks of August Monday — Friday 8: Taxpayers can drop off their bill paymonts after office hours in the locked green box outside the Manhoim ‘Township building, to the right of the entrance. ok 2 Evidence of bond, as specified ir n (when you have it, know you have applied for #).Have not heard yet. ok Evidence of having given the required oath, as specified in the Resolution. This was given at the deposition. if you still need copies, let me know. ok hitps:mal google.comfnalvurr=2eere4s2ae93A8ajever=ULSaaliCiUen Acbleymal_fe_180723.12_pT&view=pidas,query=labeNsoAtax-cote. 29vrais ‘Manneim Township SO Mail- RE: Outstanding toms Evidence of Qualified Tax Collector Certificate, 2s specified in the Resolution. This was given at the deposition. If you still need copies, let me know. ok Appointment of Deputy, as specified in the Resolution, This was given at the deposition. if you still need copies, let ‘me know, ok Criminal background report, as specified in the Resolution, This was given at the deposition. If you still need copies, let me know. ok | 1 i For processing refunds, 1 am recommending that we use the altached "refund request" form to document and process refunds. You should complete the form and send itto the district office (attn. Matt Gilis) and the district will process the refund. Ok! Thank You! ‘The district isin the process of opening an account at PLGIT. A dally sweep wil occur from your account to the district's. [am willing to leave your daily account balance at $26k to allow for bounced checks. Gan think about this $25K? It might be cleaner reconciling to transfer all of the money collected and then ask for a refund if have a ounced check. ok . For your convenience, | have also attached the DCED report that is required to be submitted by the 10th of each ‘month for the previous month's activity. Since | haven't had my training yet with Berks IU, (Scheduled for this Friday, June 15th ) ! was wondering if there are reports that you are familiar with through the eTaxTrax software system that might be a perfect substitute for the DCED's month end report. Could you let me know before Friday, s0 I can go over sald reports with Susan in my training. | am not aware of any. Mattis on vacation; | can chock with him whon he gets back. ‘Thank you. Chief Operating Officer ‘Manheim Township Schoo! District PO. Box 5134 Lancaster, PA 17606-5134 (717) 569-8231 [email protected] Donna M. Robbins, MBA, PRSBA bitpsstnal. goose. comets 7u-2&ik-0432a098488}sverULSalI Cron AcbisgmalL{o_180723.12_p7&aw=péas_ querylabel%tAlaxcol. a8Exhibit 5TT ‘Manheim Township SO Mail -Tax Collection items | | Giursp ee I Tax Collection items ‘message \ Donna Robbins “Tue, Jun 28, 2018 at 57 PM ‘To: Patricia Kabel , Tax Collector Ce: Robin Feity , Adrian arron , “Jason T. Confait” Patricia, Did you receive your bond yet? If so, please send me a copy. Please find the folowing items attached: 4. Atax biling spreadsheet that will be used to record your acthity for compensation purposes. There are instructions on the bottom of the form. Along with the form, please run and attach 3 reports from TaxTrax - a Paid Bils Report - for regular bil, a Paid Bills Report - for interims, and a Paid Installment Report. For your convenience, samples of these reports are attached. For your reference, you will need to run these individually Cort will mess up totals (run regular and interim bills separately) 2. A payroll calendar is attached fo show you our payroll dates. 3. Submission of the DCED report is required by the 10th of each month. As backup, in addition to the report, please ‘also submit the Monthly Balance Report irom TaxTrax. For your convenience, a sample ofthis report is also attached. In previous correspondence, you sad you wanted to let me know your thoughts on the district sweeping all but $25k a day from your account. | have not heard back from you on this, Is there anything additional that you need from the District to proceed with collections as of 7/1/18? Donna ld, Robbins, MBA, PRSBA Chief Operating Officer Manheim Township School District P.O. Box 5134 Lancaster, PA 17606-5134 (717) 589-8231, [email protected] 6 attachments ‘B Pald Bills Report -Intorims.paf 189K Paid Bills Report - Regularpdt BiuK Paid Installments Report.pdf a 266K Tax Billing Spreadsheet.xisx 14K ‘BR 2018-19 Payroll Calendar-paf 376K Monthly Balance Report.pdf DB iesk nipsofmal.googe.comfmalhas?uia28ikrO432aegzeBsjever=ULSalMN1CnU.en.dcbl=gmallfo_180723.12_pT&vewmpibas_quensin%sAsertBes ha. 1/1Exhibit 6remote ‘Manoim Township SD Mat -RE: Resolution Violation @uisp bore odin I RE: Resolution Violation i 4 message : Patricia Kabel ‘Thu, dun 28, 2078 2t 10:52 AM ‘To: Donna Robbins , Tax Collector 1 Holo Donna, \ > Lreached out to the bondi last wes had not call, 'm in communi Murray Securus by email now and am walt to hear back from them, © : Patricia Kabel — Tax Collector 41840 Municipal Dr Lancaster, PA 17601 Phi 717-569-6408 ex 1203 : ax # 717-500-4195 : Office Hours U/W/P 8:00 am - NOON Special Office Hours the last two weeks of April and June Monday — Friday 800 am-4:00 pm From: Donna Robbins [maiito:[email protected]] Sent: Thursday, June 28, 2018 10:21 AM o: Tax Collector ; Patricia Kabel Subject: Resolution Violation Patricia — | spoke withthe Distict’ legal counsel, and you are already in vilalion of the Resolution. ‘The Local Tax Coltecton Law reared you to provide the bond by March 16,2018. The Reson, n un, requled you to provid evidence nor bofore May 21, 2018 that you posted the bond. When the Court entered its Order, we agreed to extend your deadin t3 obtain the bor! to June 11. Inaditon, | have reached out fo you va email on two occasions (June 12h and 26th) requesting your bond. The Resclton requis you to comply wih all ‘appcable laws,” Incucing the Courts Orders. By Ignoring the June £11 deadtino, you have vated the Courts Order, are thus natin compliance wth applicable law, and are tus in Violation of the Resolution. ! Under Section 26 of the Resolution, the District can take control ofthe tax deposit account if you are not in compliance with the Resolution. Obviously, the fallure to provide a bond within the extended deadline set by the Cours Orderis a violation of the Resolution. Therefore, for now, the only right you will have to the PLGIT depostt account will be to view account information. ' itpstumal google commnaliw2rri=28ik=04322603d88jsver=ULSalaliOnULen &cblegmall fe 100723.12 pT&viewspléos querytromiSA(okabels.. 12remrats Marhoim Township SD Mall-RE: Resoluon Viltion Assuming you provide the required bond on or before July 1. the Distict will immediately give you the ight lo iliate Warsacr angreeveiemen own pe Sen 2 oe Rese, he Obie exch pen, lose, make changes to, and assign permissions forthe depost account." | | Donna M. Robbins, MBA, PRSBA j Chiet Operating Officer ‘Manheim Township Schoo! District PLO. Box 5134 Lancaster, PA 17606-5194 ! (717) 869-8231 [email protected] tps. gocole.conmalit2/7ui-28ike0492ae93de8jsver=ULSalt Cron Acbiegmallfe_180723.12_p7Eiew=pttas querysomPb2A(pkabels.... 2/2Exhibit 7Jason T. Confai From: Michael € Peters Sent: Sunday, July 1, 2018 1:04 PM To: Jason T. Conair Subject: RE Kabel : Jason: : ~ believe Tricia will have her bond first thing Monday. | will et you know as soon as | have confirmation. From: Jason T. Confair : Sent: Saturday, June 30, 2018 1:25 PM To: Michael €. Peters Subject: Kabel Importance: High Hello Mike. This follows up on my voicemail from yesterday. Mrs, Kabel is unable to obtain the required bond. Therefore, she cannot collect the District’s taxes. It goes without saying this is a matter of great urgency. Accordingly, the District will be taking the following steps on Monday: | \ 1. Posting sign at Mrs. Kabel’s office explaining that all tax payment checks should be mailed to or dropped off at the District’s office and further instructing all checks be made payable to the District. 2, Obtaining access to the mailbox that Mrs, Kabel set up to receive tax payments. We will need Mrs. Kabel to provide us with a copy of the key to the box. 3. Requiring Mrs. Kabel to sign a document in which she authorizes the District to deposit any checks made payable to her and in which she agrees to provide any necessary endorsements so that checks made payable to her can be deposited. I will provide you a copy of that document on Monday. 4, Terminating Mrs. Kabel’s software license. 5. Terminating Mrs. Kabel’s access and rights to the PLGIT deposit account. Mrs. Kabel should not deposit any checks that she has received or receives in the future. Rather, she should immediately tum those checks over to the District for processing and deposit. If Mrs. Kabel refuses to cooperate with any of the necessary steps the District needs to take in order to take over the collection process, the District will immediately move for the necessary emergency relief, Obviously, any delay in transitioning things could generate substantial interest and investment earnings losses for the District and, to the extent Mrs. Kabel refuses to cooperate, the District will take the necessary legal action, against her to recoup any losses resulting from that refusal. iLam assuming Mrs. Kabel will be promptly withdrawing the two lawsuits. At this point, since she can’t even qualify for office, she should not have standing to bring either suit. If you disagree with that, please let me know and I will promptly file a dispositive motion asking the Court to resolve the standing issue and other issues. Now that Mrs, Kabel has vacated her office, the District will be appointing a collector as it is requifed to do under School Code § 6-683. The deputy that Mrs. Kabel appointed was only appointed for purposes of filling in for Mars. Kabel in the event she became “incapacitated.” ‘The term “incapacity” is defined under 72 P.S. § 5511.22 and does not include an elected collector's inability to obtain a bond. More fundamentally, the bonding deadlines for Mrs. Kabel’s deputy have already been blown through anyway. | Please also let me know if Mrs. Kabel is willing to deputize the District to collect the tax levies for 2019, 2020, and 2021. The District does not intend on going through anything like this again and, if Mrs. Kabel is unwilling to deputize the District for the remainder of her term, we will take the necessary legal action.» ‘Thank You, Jason i | Confidental Communication: The information i this email messages privileged and confide, intended only forthe use ofthe invidualor eng ‘naned above. Ifthe render of thi message le not the intended relpent, you ar hereby nailed that a} dssemination, distribution or copying of ths ommuncaon 1 sety probit. 17 ts commanicton hasbeen recived I ra, pleate nai us bono by rete emaond det the original message. KEGEL KELINALMY & LORD LLP } 24N, Lime Stet, Lancaster, PA 17602 (717) 392-1100 - phone (717) 392-4385 - fax | 1 { |Exhibit 8TT ‘No, CI-17-09663 i INTHE COURT OF COMMON PLEAS OF LANCASTER COUNTY, PENNSYLVANIA, | CIVIL ACTION | PATRICIA J. KABEL : 3 8 g ' v. 1 No, C1-17-09663 sz aig 1 ‘ gs BB ! MANHEIM TOWNSHIP : S209 ' SCHOOL DISTRICT : Be i : Bi 2S ; so g 2 i one ae 4 aa? i NOW, this__2°¢ day of uly,2018, upon consideration of the Petition fos Emergency ; \ Injunotive Relief Por Pe.R.CLP. 1531 filed by Manheim Township School District (the “District?) {in the above-captioned matter, it is hereby ordered as follows: 1, Pending further order of Court, the Plaintiff is exjoined from (a) aecepting real estate tax payments on behalf ofthe Distro, (0) depositing checks made payable tothe District, (6 accessing any account used forthe depositor dstbution of Distcot funds, () accessing or utilizing any software used in connection with the collection or accounting of District tax funds, and (¢) in any way intecfering with steps taken by the Distict to collect its real estate tax levy. : 2 ‘Immediately upon entry of this Order, the Plaintiff shall allow the District to post a sign in form and substance acooptable to the District at a location deemed appropriate by the District at 1840 Municipal Drive, Lancaster, PA 17601 stating that payments of District real estate tax should be made at or mailed to the District Administrative Office and that real estate tox ‘payment checks should be made payable to the District, 3, Immediately upon entry ofthis Order, the Plaintiff shall give the District access to any and ell physical mailboxes she has set up for receipt of District real estate tax payments so that ‘the District may retrieve any tax payments remitted to such mailboxes.| | ST | t No, Cl-17-09663 4, immediately upon entry of this Order, the Plaintiff shall cease and desist from directing taxpayers to make tax paymonls to any location other than the District Administive Office i 5, mediately upon entry ofthis Order, the Plaintiff shall fully cooperate with the : District in taking any other steps the District deems necessary or appropriate to ensure tak collections are transitioned back to the District. : (itary by or hd ef cohen etl le cate for plain NH end widen’ end M1 entered withart pcpucdice to plarn ttt : p cpt a modifica fon te thi order Chustd the obi a bond fir table mec fo protect all pores, BY THE COURT: wo LEONARD @, BROWN, III | . JUDGE | sora padsee Corsa | Copiesto: ~Bichael B, Peters, Begute, Basthumn & Gray, P.C., 60 East Cout Steet, P.O, Box 1389, patoe seeera eee oincnsneaummetenemn 2 7602. Robert M. Frakhouser, Esquire, Barley Snyder, LLP, 126 Hist King Stet, Lancaster, PA 176 fu ro Pt Ro Mae ere a Re t HAS EN FLED IW cage” OOEENT PrOTHONOTARY OF LaNCAST Eh co, 24 2318Certificate of Compliance | I certify that this filing complies with the provisions of the Public Access Policy of the Unified Judicial Systems of Pennsylvania: Case Records of the Appellate and Trial Courts that require filing confidential information and documents differently than non-confidential information and documents. No. To be assigned j Jason Confair yy or Pro Se Litigant Printed Name (717) 392-1100 Attorney Number (If Applicable) Telephone 24 North Lime Street Address Hl Lancaster, PA 17602 City/State/Zip Code | [email protected]. | Email Address | Note: Parties and attorney of record in a case will have access to this confidential information form. Confidentiality of this information must be maintained. 1937381IN THE COURT OF COMMON PLEAS OF LANCASTER COUNTY, PENNSYLVANIA PROTHONOTARY CIVIL COVER SHEET ‘TYPE OF ACTION: CIVIL PARTY INFORMATION gm s5 PLAINTIFF'S NAME: DEFENDANT'S NAME: 23 Sm Manheim Township School District Patricia J. Kabel Fs} 8 2 450 Candlewyck Road 38Crestmont Court «tS Lancaster, PA 17606 Lititz, PA 17543 See tien By 2 3 3 FILING ATTORNEY/ FILING PARTY INFORMATION Kegel Kelin Almy & Lord LLP Jason T. Confair, Esq. 24 North Lime Street Lancaster, PA 17602 (717) 392-1100 [email protected] Attorney 1.D. #206729 Attorneys for Manheim Central School DistrictmF 8073.05 The information collected on this form is used solely for court administration purposes. Thistfgem supplement or replace the filing and service of pleadings or other papers as required bydaw or tutes offer Commencement of Action o g | Ba comnts Ow 1 petition S . TD Transfer from Another Jurisdi 57 Declaration of Taking S B Tiasimanionene Tea tnrns Zz |S [Manheim Township Scho! Distt Patricia J. Kabel Dollar Amount Requested: 1 | Aremoney damages requested? EIYes £1 No Patan N | Isthisa Class Action Suit? ELYes ENo | Is this an MDJ Appeal? | A | Name ofPlaiait7Appeliant's Atomey:_Jason T. Conf Esq. | 1 Check here if you have no attorney (are a Self-Represented [Pro Se] Litigant) | Nature of the Case: Place-an “X" tothe left of the ONE case estewory that most accurately describes your PRIMARY CASE. If yov are making more than dae typeof claim, check theo that | ‘you consider most important. ' 1 [PORT (donot include Mass Tort) CONTRACT (io not nciude Judgments) | |CIVIL APPEALS j 1 Intentional Cbuyer Plaine “Administrative Agencies { [Ey Malicious Prosecution Ey Debt Colleton: Cregit Card TE) Board of Assessment TE] Motor Vehicle. 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