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HomeMy WebLinkAbout02-5996In re: ) Appeal of the Nightingale Nursing ) Home, Inc., From Determinations of the ) Cumberland County Board of Assessment ) Appeals ) In the Court of Common Pleas of Cumberland County, Pennsylvania No. 0o -- APPEAL FROM REAL ESTATE TAX ASSESSMENT DETERMINATIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellant, by its undersigned attorneys, the Dale Woodard Law Firm, hereby appeals from certain decisions of the Cumberland County Board of Assessment Appeals (the "Board") and in support thereof states as follows: The Nightingale Nursing Home, Inc. (the "Property Owner") is the owner, equitable owner and/or authorized agent with respect to the property which is the subject of this Appeal and has the authority to pursue the within Appeal. The mailing address of the Property Owner is c/o The Property Company, 2058 Brookfield Road, Pittsburgh, Pennsylvania 15243. The Board is a board created or existing under the Fourth to Eighth Class County Assessment Law (the "Assessment Law") (72 P.S. § 5453.101, et seq.) which has the power and duty, inter alia, to hear and determine appeals by property owners and other aggrieved parties from assessments made pursuant to the Assessment Law, and the mailing address of the Board is Old Courthouse, One Courthouse Square, Carlisle, Pennsylvania 17013. The taxing authorities affected by this Appeal are: County of Cumberland One Courthouse Square Carlisle, PA 17013 Borough of Camp Hill 2145 Walnut Street Camp Hill, PA 17011 Camp Hill School District 2627 Chestnut Street Camp Hill, PA 17011-4697 The property which is the subject of this Appeal (the "Property") is located in the Borough of Camp Hill, Cumberland County, Pennsylvania, and is identified as Parcel Nos. 01-21-0269-239, 01-21-0269-240, 01-21-0269-241, 01-21-0269-242 and 01-21-0269-243. The Property is presently collectively assessed for tax year 2003 at $9,349,860.00. The most recent common level ratio factor established by the State Tax Equalization Board for Cumberland County is 1.01. Application of the common level ratio factor of 1.01 to the assessed value of $9,349,860.00 would indicate a market value of $9,257,287.13. The Property Owner believes, and therefore avers, that the actual market value of the Property is not more than $4,000,000.00, which would result in an assessed value of not more than $3,960,396.04 pursuant to the applicable common level 10. 11. 12. (a) (b) (c) (d) (e) ratio factor. The Property Owner filed a timely appeal with the Board for relief from said assessment. The Board refused to reduce the assessed value of the Property by five (5) Decision Orders each dated November 4, 2002, true and correct photocopies of which are attached hereto as Exhibits "A-1" through "A-5", inclusive. The fair market value and the assessed value of the Property as determined by the Board are excessive, improper, unjust and contrary to law for, inter alia, the following reasons: the current market value of the Property is not more than $4,000,000.00; the assessed value is not based on the current market value of the Property; the assessed value pursuant to the applicable common level ratio is excessive; the assessed value of the Property is excessive as compared to similar properly in Cumberland County, Pennsylvania; and/or the assessed value is otherwise unjust, inequitable and not in accordance with the Assessment Law. WHEREFORE, the Property Owner requests that this Court hold a hearing to review and reduce the assessed valuation of the Property made for tax year 2003, and: (a) determine the fair market value of the Property; (b) establish the assessed value of the Property as provided by the Assessment (c) (d) Law and the rules and regulations pertaining thereto; determine a proper apportionment of the costs o£this action; and grant such other or further relie£as may be just and proper. DALE WOODARD LAW FIRM ~Attor-~eys fo~--~,p~ t- James M. Greened, Esq. PA Supreme Court ID No. 25920 1030 Liberty Street Franklin, PA 16301 Telephone: (814) 432-2181 4 ' Cur~berland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes DECISION ORDER CUMBERLAND CTY INDUST DEV AUTH C/O DOUG BOVARD THE PROPERTY COMPANY 2058 BROOKFIELD ROAD PITTSBURGH PA 15243 Dear Property Owner: MAILING DATE: November 4, 2002 PARCEL NUMBER: 01-21-0269-239. BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 10/14/2002 DATE DECISION RENDERED: 10/31/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ J Withdrawn By Applicant [ ] Abandoned For Failure To Appear IX] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 8,442,010 NOT 8,442,010 APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December 4, 2002. Exhibit "A-I" Cumberland County Board of Assessment Appeals 'Old Courthouse . , One Courthouse Square Carlisle, PA 17013 Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes DECISION ORDER CUMBERLAND CTY INDUST DEV AUTH C/O DOUG BOVARD THE PROPERTY COMPANY ' 2058 BROOKFIELD ROAD PITTSBURGH PA 15243 Dear Property Owner: MAILING DATE: November 4, 2002 PARCEL NUMBER: 01-21-0269-240. (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Ch~fAssessor STEVEN D. TILEY Assis~ntSolicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 10/14/2002 DATE DECISION RENDERED: 10/31/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear ,rx] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE Old Assessed Value: New Assessed Value: FAIR MARKET 120,000 120,000 CLEAN AND GREEN NOT APPLICABLE CLEAN AND GREEN STATUS Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December 4, 2002. Exhibit "A-2" Cumi~erland County Board of Assessment Appeals Old Courthouse , · One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes NIGHTINGALE NURSING HOME IN,C C/O DOUG BOVARD THE PROPERTY COMPANY 2058 BROOKFIELD ROAD PITTSBURGH PA 15243 Dear Property Owner: DECISION ORDER MAILING DATE: November 4, 2002 PARCEL NUMBER: 01-21-0269-241. BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 10/14/2002 DATE DECISION RENDERED: 10/31/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear tX] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 720,000 NOT 720,000 APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December 4, 2002. Exhibit "A-3" Cumberland County Board of Assessment Appeals ' Old Courthouse One Courthouse Square Carlisle, PA 17013 Board of Assessment Appeals (717) 240-6350 (717) 240-6354 (fax) Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes NIGHTINGALE NURSING HOME INC C/O DOUG BOVARD THE PROPERTY COMPANY ' 2058 BROOKFIELD ROAD PITTSBURGH PA 15243 Dear Property Owner: DECISION ORDER MAILING DATE: November 4, 2002 PARCEL NUMBER: 01-21-0269-242. BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 10/1412002 DATE DECISION RENDERED: 10/31/2002 Withdrawn By Applicant [ ] Abandoned For Failure To Appear tX] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 34,850 34,850 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December 4, 2002. Exhibit "A-4" C~mlS&rland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelt~nger Sarah Hughes DECISION ORDER NIGHTINGALE NURSING HOME/NC, CIO DOUG BOVARD THE PROPERTY COMPANY 2058 BROOKFIELD ROAD PITTSBURGH PA 15243 Dear Property Owner: MAILING DATE: November 4, 2002 PARCEL NUMBER: 01-21-0269-243. (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 10/14/2002 DATE DECISION RENDERED: 10/31/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ I Withdrawn By Applicant [ ] Abandoned For Failure To Appear IX] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE Old Assessed Value: New Assessed Value: FAIR MARKET 33,000 33,000 CLEAN AND GREEN NOT APPLICABLE CLEAN AND GREEN STATUS Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common -- Pleas by filing a petition in the Prothonotary's office on or before December 4, 2002. Exhibit '%-5" IN RE: APPEAL OF THE NIGHTINGALE NURSING HOME, INC., FROM DETERMINATIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-5996 CIVIL ANSWER AND NOW, comes Respondent, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, and files this Answer to Appeal from Real Estate Tax Assessment Determinations of which the following is a statement: 1. Admitted. 2. Admitted. 3. Admitted. 4. Admitted. 5. Admitted. By way of further Answer the property which is the subject of this appeal is known as the ManorCare Nursing Home situate at 1700 Market Street, Camp Hill, Pennsylvania. 6. Admitted. 7. Admitted. 8. Denied. It is denied that the application of the common level ratio factor of 1.01 to the collective assessed value of the 5 parcels which are the subject of this appeal produces the result averred in this paragraph 8 of the Appeal. It is further denied that the application of the common level ratio (or common level ratio factor) to the assessment is relevant to this appeal as the common level ratio (which is 99%) does not vary by more than 15% of the predetermined ratio (which is 100% of year 2000 value) and therefore the predetermined ratio is to be used. §5453.704(c)) (72 P.S. 9. Denied. The averment that the property is worth "not more than $4,000,000" is a conclusion of law to which no responsive pleading is required. The averment that a valuation of $4,000,000 would result in a lesser assessment pursuant to the application of the common level ratio is denied for the reason set forth in paragraph 8 of this Answer, and as a conclusion of law to which no responsive pleading is required. 10. Admitted. 11. Admitted. 12. Denied. The averments of this paragraph and each of its subparagraphs are denied as conclusions of law to which no responsive pleading is required. WItEREFORE, the Cumberland County Tax Claim Bureau, Appellee/Respondent, prays Your Honorable Court for an Order denying the appeal or setting the market value and assessment of the property in such amount as to the Court may seem just and proper. Respectfully submitted, Dated: StePSen I~. Tiley, Esquire Assistant Cumberland County Solicitor Counsel for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 2430-5838 Supreme Court I.D.#32318 VERIHCATION I verify that the statements made in the foregoing Answer are true and correct, partially upon personal knowledge and partially upon my belief; to the extent language in the Answer is that of my attorneys, I have relied upon my attorneys in making this Verification. I understand that false statements herein are made and subject to the penalties of 18 Pa. C.S. §4904 relating to unswom falsification to authorities. Dated: Bonnie M. Mahone~; Chief Assessor IN RE: APPEAL OF THE NIGHTINGALE NURSING HOME, INC., FROM DETERMINATIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-5996 CIVIL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: James M. Greenfield, Esquire DALE WOODARD LAW FIRM Attorney for Appellant 1030 Liberty Street Franklin, PA 16301 I.D. No. 25920 Date: ,2003 , S~ephen EJ. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 IN RE: APPEAL OF THE NIGHTINGALE NURSING HOME, INC., FROM DETERMINATIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS IN THE COURT OF COMMON PLEAS CUMBERL3~ND COUNTY, PENNSYLVANIA NO. 2002-5996 CIVIL NOTICE OF INTERVENTION TO THE PROTHONOTARY: The Camp Hill School District hereby intervenes as a party to the appeal taken by the Appellant. Dated: February 28, 2003 Johnson, Duffle, Stewart & Weidner By Richard W. Stewart Attorneys for Camp Hill School District Third and Market Streets Post Office Box 109 Lemoyne, Pennsylvania 17043 717-761-4540 210384 25-156 CERTIFICATE OF SERVICE AND NOW, this day of ,12003, I hereby certify that I did this date serve a copy of the within Notice of Intervention by depositing a copy of the same in the United States Mail, postage prepaid, in Lemoyne, Pennsylvania, addressed to the parties or attorneys of record as follows: Stephen D. Tiley, Esquire Frey & Tiley Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 James M. Greenfield, Esquire Attomey tbr Appellant 1030 Liberty Street Franklin, Pennsylvania 162;01 Donn L. Snyder, Esquire Attorney for the Borough of Camp Hill Saul Ewing LLP 2 North Second Street Harrisburg Pennsylvania 17101 JOHNoON, DUFFIE, STEWART & WEIDNER By: Richard W. Stewart 210384 25-156 IN RE: APPEAL OF THE NIGHTINGALE NURSING HOME, INC., FROM DETERMINATIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-5996 CIVIL AND NOW, this_. !"~t day of March, 2003, upon consideration of the within Motion for Continuance filed by the Respondent, the Hearing scheduled for April 3, 2003 is canceled and the Hearing in this matter is set for Thursday, June 12, 2003 at 8:45 am., in Courtroom No. 2 at the Cumberland County Courthouse, 1 South Hanover Street, Carlisle, Pennsylvania. By the Court, ~ Edgar J. Bayley, J James M. Greenfield, Esquire Stephen D. Tiley, Esquire IN RE: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA APPEAL OF THE NIGHTINGALE : NURSING HOME, INC., FROM : DETERMINATIONS OF THE : CUMBERLAND COUNTY BOARD : OF ASSESSMENT APPEALS : NO. 2002-5996 CIVIL ORDER AND NOW, this ?.~x~.. _day of March, 2003, upon consideration of the within Motion for Continuance filed by the Respondent, the Hearing scheduled for June 12, 2003 is canceled and the Hearing in this matter is set for Thursday, July 31, 2003 at 8:45 am., in Courtroom No. 2 at the Cumberland County Courthouse, 1 South Hanover Street, Carlisle, Pennsylvania. By the Court, Edgar/~ Bayley, J James M. Greenfield, Esquire Stephen D. Tiley, Esquire APPEAL OF THE NIGHTINGALE NURSING HOME, INC. FROM DETERMINATIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-5996 CIVIL PETITION TO INTERVENE AND NOW, comes The Borough of Camp Hill, and files its Petition to Intervene in accordance with Pa. R.C.P. 2328, and in support thereof avers as follows: PARTIES 1. Appellant, Nightingale Nursing Home, Inc. ("Appellant") is the owner of the property which is the subject of this appeal. The property is known as the Manor Care Nursing Home and is situated at 1700 Market Street, Camp Hill, Pennsylvania ("Property"). 2. Appellee, Cumberland County Board of Assessment Appeals ("Appellee") is a board created or existing under the Fourth to Eighth Class County Assessment Law (the "Assessment Law") (72 P.S. § 5453.101, et seq.), with a mailing address of Old Courthouse, One Courthouse Square, Carlisle, Pennsylvania. 3. Petitioner, The Borough of Camp Hill, Pennsylvania ("Petitioner") is a municipal corporation organized and existing under the laws of the Commonwealth of Pennsylvania. 96563.1 4/1/03 BACKGROUND 4. The Property which is the subject of this appeal is situated in the Borough of Camp Hill, and is identified as Parcel Nos. 01-21-0269-239, 01-21-0269-240, 01-21-0269-241, 01-21-0269-242 and 01-21-0269-243. The Property is presently assessed for tax year 2003 at $9,349,860.00. It is undisputed that Petitioner is a taxing authority directly affected by this 6. appeal. 7. Petitioner believes and therefore avers that the Appellant has substantially undervalued the Property for purposes of this appeal. INTERVENTION 8. A cop of the Answer in Intervention which Petitioner seeks leave of court to file, is attached hereto as Exhibit "A," and is incorporated herein by reference. WHEREFORE, Petitioner respectfully requests that this Honorable Court grant its Petition to Intervene in this action against Appellant, and grant Petitioner leave to file the proposed Answer in Intervention, and further grant Petitioner all such other relief as is proper and just. Date: April '2~-, 2003 Respectfully submitted, Paige Macdonald-Matthes, Esquire Donn L. Snyder, Esquire Attorney ID. Nos. 66266 & 06858 SAUL EWING LLP 2 North Second Street, 7~ Floor Harrisburg, PA 17101 (717) 238-7675 Attorneys for Intervenor ManorCare Nursing Home 96563.1 4/1/03 2 CERTIFICATE OF SERVICE I hereby certify that a tree and correct copy of the Motion to Dismiss was served this day of April, 2003 upon the following by first class mail, postage prepaid: Stephen D. Tiley, Esquire Assistant Cumberland County Solicitor Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Counsel for Cumberland County Board of Assessment and Appeals James M. Greenfield, Esquire Dale Woodard Law Firm 1030 Liberty Street Franklin, PA 16301 Counsel for Appellant Paige Ma~donald-Matthes 96563.1 4/1/03 APPEAL OF THE NIGHTINGALE NURSING HOME, INC. FROM DETERMINATIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-5996 CIVIL ANSWER OF INTERVENOR~ THE BOROUGH OF CAMP/-IlLL, TO THE APPEAL OF THE NIGHTINGALE NURSING HOMEy INC. FROM DETERMINATIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS AND NOW, comes The Borough of Camp Hill CIntervenor"), and files its Answer to Appeal from Real Estate Tax Assessment Determinations of which the following is a statement: 1. 2. 3. 4. 5. Admitted. Admitted. Admitted. Admitted. Admitted. By way of further answer, the property which is the subject of this appeal is known as the ManorCare Nursing Home situated at 1700 Market Street, Camp Hill, Pennsylvania. 6. 7. 8. Admitted. Admitted. Denied. it is denied that the application of the common level ratio factor of 1.01 to the collective assessed value of the five (5) parcels which are the subject of this appeal produces the result averred in this paragraph 8 of the Appeal. It is further denied that the 96587.1 4/2/03 application of the common level ratio (or common level ratio factor) to the assessment is relevant to this appeal as the common level ratio (which is 99 %) does not vary by more than 15 % of the predetermined ratio (which is 100% of the year 200 value) and therefore the predetermined ratio is to be used. (72 P.S. §5453.704(c)). 9. Denied. The averment that the property is worth "not more than $4,000,000" is a conclusion of law to which no responsive pleading is required. The averment that a valuation of $4,000,000 would result in a lesser assessment pursuant to the application of the common level ratio is denied for the reason set forth in paragraph 8 of this Answer, and as a conclusion of law to which no responsive pleading is required. 10. Admitted. 11. Admitted. 12. Denied. The averments of this paragraph and each of its subparagraphs are denied as conclusions of law to which no responsive pleading is required. WHEREFORE, the Cumberland County Tax Claim Bureau, Appellee/Respondent, prays Your Honorable Court for an Order denying the appeal or setting the market value and assessment of the property in such amount as to the Court may deem just and proper. Respectfully submitted, Date: April ~, 2003 Paige Macdonald-Matthes, Esquire Dorm L. Snyder, Esquire Attorney ID. Nos. 66266 & 06858 SAUL EWING LLP 2 North Second Street, 7~ Floor Harrisburg, PA 17101 (717) 238-7675 Attorneys for Intervenor, The Borough of Camp Hill 96587.1 4/2/03 CERTIFICATE OF SERVICE I hereby certify that a true and correct copy of the Answer was served this April, 2003 upon the following by first class mail, postage prepaid: Stephen D. Tiley, Esquire Assistam Cumberland County Solicitor Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Counsel for Cumberland County Board of Assessment and Appeals James M. Greenfield, Esquire Dale Woodard Law Firm 1030 Liberty Street Franklin, PA 16301 Counsel for Appellant day of Paige Macdonald-Matthes 96587.1 4/2/03 VERIFICATION I, Dylan P. Dayton, Assistant Solicitor, Borough of Camp Hill, being subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities, hereby state that the facts set forth in the foregoing attached Answer of Intervenor, The Borough Of Camp Hill, To The Appeal Of The Nightingale Nursing Home, Inc. From Determinations Of The Cumberland County Board Of Assessment Appeal are true and correct to the best of my knowledge, information and belief. 96587.1 4/2103 APPEAL OF THE NIGHTINGALE NURSING HOME, INC. FROM DETERMINATIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellant APR 0 7 ZOO3x~ : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, : PENNSYLVANIA : NO. 2002-5996 CIVIL RULE AND NOW, this ~L~day of ~~_~, 2002, upon consideration of The Borough of Camp Hill's Petition to Intervene, a Rule is issued to Appellant, Nightingale Nursing Home, Inc., to show cause why the Petition to Intervene should not be granted. Rule returnable [~'days from the date of service. Jo tt 'lq 96563.1 4/2/03 APPEAL OF THE NIGHTINGALE NURSING HOME, INC. FROM DETERMINATIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-5996 CIVIL STIPULATION RE: PETITION TO INTERVENE FILED ON BEHALF OF THE BOROUGH OF CAMP HILL Appellant, The Nightingale Nursing Home, Inc., ("Appellee"), Cumberland Coumy Board of Assessment and Appeals CCCBAA") and The Borough of Camp Hill ("Borough"), do hereby agree and stipulate that the Petition to Intervene ("Petition") filed on behalf of the Borough in the above docketed tax appeal shall not be opposed and that an Order may emer graining the Petition. Date: MayoZ~, 2003 Paige Macdonald-Matthes, Esquire Counsel for The Borough of Camp Hill SAUL EWING LLP 2 North Second Street, 7t~ Floor Harrisburg, PA 17101 (717) 238-7675 S~ph~D f Tiley, Esquire Solicitor, Cumberland County Tax Authority 5 South Hanover Street Carlisle, PA 17013 James M. Greenfield, Esquire Counsel for Appellams DALE WOODARD LAW FIRM 1030 Liberty Street Franklin, PA 16323-1298 (8!4) 432-2181 97291.1 5/5/03 APPEAL OF THE NIGHTINGALE NURSING HOME, INC. FROM DETERMINATIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-5996 CIVIL STIPULATION RE: PETITION TO INTERVENE FILED ON BEHALF OF THE BOROUGH OF CAMP HILL Appellam, The Nightingale Nursing Home, Inc., ("Appellee"), Cumberland County Board of Assessmem and Appeals CCCBAA") and The Borough of Camp Hill ("Borough"), do hereby agree and stipulate that the Petition to Imervene ("Petition") filed on behalf of the Borough in the above docketed tax appeal shall not be opposed and that an Order may enter granting the Petition. Date: May ,2003 Paige Macdonald-Matthes, Esquire Counsel for The Borough of Camp Hill SAUL EWING LLP 2 North Second Street, 7~ Floor Harrisburg, PA 17101 (717) 238-7675 Jarfi~s M. Greenfield, F~uire Counsel for Appellants DALE WOODARD LAW FIRM 1030 Liberty Street Franklin, PA 16323-1298 (814) 432-2181 Stephen D. Tiley, Esquire Solicitor, Cumberland County Tax Authority 5 South Hanover Street Carlisle, PA 17013 97291.1 5/5/03 CERTIFICATE OF SERVICE I, Paige Macdonald-Matthes, Esquire, hereby certify that on this 30~ day of May, 2003, I served a true and correct copy of the foregoing Stipulation, via U.S. Mail, First Class upon the following: James M. Greenfield, Esquire Dale Woodard Law Firm 1030 Liberty Street Franklin, PA 16323-1298 Stephen D. Tiley, Esquire Solicitor, Cumberland County Tax Authority 5 South Hanover Street Carlisle, PA 17013 Paige M~cdonald-Matthes 94491.1 5130/03 JUN 0 4 2003 APPEAL OF THE NIGHTINGALE NURSING HOME, INC. FROM DETERMINATIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellant : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, : PENNSYLVANIA : NO. 2002-5996 CIVIL ORDER AND NOW, this ~ day of June, 2003, upon consideration of the parties' Stipulation Re: Petition to Intervene filed on behalf of The Borough of Camp Hill, it is hereby ORDERED that the Petition to Intervene is GRANTED. 965631 5/30/03 IN RE: : APPEAL OF THE NIGHTINGALE : NURSING HOME, INC., FROM : DETERMINATIONS OF THE : CUMBERLAND COUNTY BOARD : OF ASSESSMENT APPEALS : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-5996 CIVIL ORDER AND NOW, this 2,"'~ day of July, 2003, upon rep~'esentation by Stephen D. Tiley, Esquire, counsel for the Respondent, Cumberland County Board of Assessment Appeals, that all parties have agreed to a continuance of this case, it is hereby Ordered that the Hearing scheduled for July 31, 2003 is canceled and the Hearing in this matter is rescheduled and set for Thursday, September 25, 2003, at 8:4~a.m., in Courtroom No. 2 at the Cumberland County Courthouse, 1 South Hanover Street, Carlisle, Pennsylvania. By the Court, Edgar B. Bayley, sn L. Snyder, Esquire ge Macdonald-Matthes, Esquire UL EWING, LLP 2 North Second Street Harrisburg, PA 17101 ~'chard W. Stewart, Esquire JOHNSON, DUFFLE, STEWART & WEIDNER 301 Market Street Lemoyne, PA 17£~43 ~ames M. Greenfield, Esquire ~n D. Tiley, Esquire DALE WOODWARD LAW FIRM FREY & TILEY 1030 Liberty Street 5 South Hanover Street Franklin, PA 16323-1298 Carlisle, PA 17013 IN RE: APPEAL OF THE NIGHTINGALE : NURSING HOME, INC., FROM : DETERMINATIONS OF THE : CUMBERLAND COUNTY BOARD : OF ASSESSMENT APPEALS : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-5996 CIVIL STIPULATION AND JOINT MOTION FOR AGR~F~I~ ORDER ~ r: NOW, this ~ ~ ~ C~ A~ day o 3, it is hereby agreed and s~pulated ~ be~een Peti~oner, Nightingale Nursing Home, Inc., by i~ a~omey's, Dale Woodward ~w Fi~; and Respondent, Bo~d of Assessment Appe~s of Cumberland CounW ~d Coun~ of Cumberland, by Stephen D. Tiley, Esquire, Assistant Cumberland Coun~ Solicitor; and Borough of Camp Hill, by i~ a~omeys Saul Ewing, LLP; and C~p Hill School Dist~ct by its a~omeys Johnson, Duffle, Stewa~ & Weidner; as follows: 1. On or about December 2, 2002, Petitioner began this action by filing an "Appeal from Real Estate Tax Assessment Determinations of the Cumberland County Board of Assessment Appeals." By Order dated December 23, 2002 the Court set a Hearing date. By Order dated March 17, 2003 the Court rescheduled the Heating date. By Order dated March 24, 2003 the Court again rescheduled the Hearing date. By Order dated July 28, 2003 the Court rescheduled the Hearing date for September 25, 2003. The parties have now settled this case. 2.. This matter began with appeals filed to the Board of Assessment Appeals on August 26, 2002 and the applicable year for which the above captioned assessment appeal was filed is the calendar year 2003. 3. The properties which are the subject of this appeal arc Cumberland County Parcel Nos. 01-21-0269-239/240/241/242/243. The property is situate in the Borough of Camp Hill, Cumberland County, Pennsylvania, and consists of a Nursing Home, together with its attached assisted living facility and Alzeimer's Unit, known as ManorCare Health Services with an address of 1700 Market Street, Camp Hill, Pennsylvania 17011. 4. The parties stipulate that the total market value of the subject property as of the date the original petition to the Cumberland County Board of Assessment Appeals shall be fixed at $6,000,000. Stipulation and Joint Motion for Agreed Order Nightingale Nursing Home, Inc. Page 1 of 3 5. The common level ratio applicable to this appeal for the 2003 tax year, is inapplicable as it does not vary by more than 15% from the predetermined ratio. As a result of the year 2000 Cumberland Countywide Reassessment, the predetermined ratio for Cumberland County is now 100% of year 2000 market value. Therefore, the assessment for the subject property shall be $6,000,000. 6. The Cumberland County Assessor's Office shall allocate the total assessment between land and improvements as provided by law and the procedures of the Cumberland County Assessment Office. 7. The new assessment shall be effective for tax years beginning on and after January 1, 2003. The first taxes effected by this stipulation shall be year 2003 County and Municipal taxes and year 2003-2004 school real estate taxes. 8. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make appropriate refunds. 9. Each party to this appeal shall bear its own costs. 10. The Court is requested to enter the proposed Order attached hereto. 11. The undersigned attorneys each hereby warrant to the other attorneys, and to the parties, and to the Court, that he/she has reviewed this Settlement Stipulation with his/her client or clients and that he/she has specifically been authorized to enter into this Settlement Stipulation by his/her client or clients. Date: Respectfully Submitted, PETITIONER, NIGHTINGALE NURSING HOME, INC. Jam~s M. Greenfield//~_,squire DALE WOODWARD LAW FIRM 1030 Liberty Street Franklin, PA 16301 (814) 432-2181 ATTORNEY FOR PETITIONER Stipulation and Joint Motion for Agreed Order Nightingale Nursing Home, Inc. Page 2 of 3 PA Supreme Court ID No. 25920 RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPF.~LS and COUNTY OF CUMBERLAND Date: Stead'hen D~. Tiley, [*.squire Assistant Cumberland County Solicitor 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D. 32318 ATTORNEY FOR RESPONDENT INTERVENOR, BOROUGH OF CAMP HILL Date: Paige Macdonald-Matthes, Esquire Donn L. Snyder, Esquire SAUL EWING, LLP 2 North Second St., 7th Floor Harrisburg, PA 17101 (717) 238-7675 Atty. ID Nos. 66266 & 06858 RESPONDENT, CAMP HILL SCHOOL DISTRICT Date: JOHNSON, DUFFLE, STEWART & WEIDNER 301 Market Street Lemoyne, PA 17043 Stipulation and Joint Motion for Agreed Order Nightingale Nursing Home, Inc. Page 3 of 3 O&l' K~ b ZUUj IN RE: APPEAL OF THE NIGHTINGALE NURSING HOME, INC., FROM DETERMINATIONS OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-5996 CIVIL ORDER AND NOW, this ~2 o~, day of September, 2003, upon consideration of the within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the total market value of the subject property as of the date applicable to this proceeding is $6,000,000. The common level ratio not varying by more than 15% from the predetermined ration of 100%, the total assessment of the property for tax years beginning on and after January 1, 2003, and thereafter until changed as provided by law, shall be $6,000,000. The Curnberland County Assessment Office shall allocate said total assessment between land and improvements as provided by law, and by the procedures of the Cumberland County Assessment Office. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and the taxing bodies shall promptly make all appropriate refunds. BY THE GOU~ By: ~~t~u Edgar ]3.~ Bay~y,