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HomeMy WebLinkAbout03-1026BERT M. GOODMAN, ESQUIRE Attorney I.D. No. 21559 60 Soldiers Square Wayne, Pa. 19087 610-240-0345 Attorney for Appellant IN RE: APPEAL OF BALANCED CARE REALTY (OFC), INC. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS MUNICIPALITY: SHIPPENSBURG TWP. ASSESSMENT FOR THE TAX YEAR 2003 : IN THE COURT OF COMMON PLEAS : : CUMBERLAND COUNTY, PA. : CIVIL ACTION - LAW : : : NO. : PETITION FOR APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellant, Balanced Care Realty (OFC), Inc. by its attorney, Bert M. Goodman, Esquire, files this Petition for Appeal from the decision of the Cumberland County Board of Assessment Appeals based upon the following statement of facts: 1. Appellant is Balanced Care Realty (OFC), Inc. an d is located at 1215 Manor Drive, Mechanicsburg, Pennsylvania 17055. 2. Appellees are the Board of Assessment Appeals of Cumberland County, the Board of Commissioners of Cumberland County, Shippensburg Township and the Shippensburg Area School District. 3. The Appellant, Balanced Care Realty Inc. is the owner of a property located at 129 Walnut Bottom Road, Shippensburg Township, Cumberland County, Pennsylvania known as Cumberland County Tax Parcel Number: 36-12-0320-031. 4. The Appellant filed an appeal from the assessment in the amount on its property located at 129 Walnut Bottom Road Shippensburg, Cumberland County, Pennsylvania for tax year 2003. 5. On February 14, 2003, the Cumberland County Board of Assessment Appeals mailed notice of its decision in which it denied Appellant's appeal and indicated that the assessment on the property would remain unchanged for tax year 2003. Attached herewith is a copy of the decision which is marked Exhibit "A" and incorporated herein by reference. 6. The decision of the Cumberland County Board of Assessment Appeals was in error and an abuse of discretion for the following reasons: a The assessment on Appellant's property is substantially higher than assessments of comparable properties in the neighborhood and the taxing district. b The assessment is determination of fair market value, Appellant's property. based upon an erroneous particularly as it concerns c The value determination by the Cumberland County Board of Assessment Appeals violates the Equal Protection Clause of the 14th Amendment of the United States Constitution. d The impact of the assessment bears unequally on the Appellant when compared to assessments of properties of the same class. e When related to assessments of similarly situated property owners, the assessment of the property of the Appellant is arbitrary and capricious. f The assessment violates the uniformity clause of the Pennsylvania Constitution. g. The assessment violates the required equality of tax treatment guaranteed by Pennsylvania Statutory and Constitutional Law. h. The assessment is based in whole or in part upon an appraisal that does not represent the actual value of the said property. i. The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied throughout the taxing authority. j. The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market values of the properties as multiplied by the state mandated ratio as determined by the State Tax Equalization Board. k. The assessment lacks uniformity. 1. The assessment is discriminatory. m. The assessment is otherwise unjust and inequitable. WHEREFORE, the Petitioner requests this Honorable Court to reverse the decisions of the Cumberland County Board of Assessment Appeals, reduce the assessments and thereafter make all necessary orders and decrees to effectuate said decision. DATED: BERT M. GOODMAN, ESQUIRE ATTORNEY FOR THE APPELLANT VERIFICATION Bert M. Goodman, Esquire, the Attorney for the Appellant is authorized to make this verification on behalf of Balanced Care Realty (OFC), Inc. and verifies that the statements made in the attached Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals are true and correct. He understands that false statements made herein are made subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. Dated: 03/04/2083 12:25 7247423398 Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Board of A~smment Aplxaals Lloyd W. Bucher R. Fred Hefetfinger Sarah Hughes - PAGE 82 (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY STEVEN D. TILEY A~l~nt E~llelt~r DECISION ORDER BALANCED CARE REALTY CIO J KIERAN JENNINGS 100 CRANBERRY BUSINESS PARK 3104 UNIONVlLLE ROAD SUITE 120 CRANBERRY TWP PA 16066 Dear Prope~ Owner: MAIUNG DATE: February 14, 2003 PARCEL NUMBER: 36-12-0320-031. 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: 02/04/2003 DATE DECISION RENDERED: 02/13/2003 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn ByApplir, am [ ] Abandoned For Failure To Appear [X] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] .Revised Assessment Based on Headng [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 4,757,300 NOT 4,757,300 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 March 15, 2003. MAR-4-8003 TUE 11:18AM ID: PFIGE: ~ IN RE: APPEAL OF ' BALANCED CARE ' REALTY (OFC), INC., ' Appellant ' IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 03-1026 CIVIL TERM ORDER OF COURT AND NOW, this 13th day of March, 2003, upon consideration of Appellant's Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals, a hearing is scheduled for Thursday, June 5, '2003, at 1:30 p.m., in Courtroom No. 1, Cumberland County Courthouse, Carlisle, Pennsylvania. BY THE COURT, Bert M. Goodman, Esq. 60 Soldiers Square Wayne, PA 19087 Attorney for Appellant Stephen D. Tiley, Esq. 5 South Hanover Street Carlisle, Pa 17013 Attorney for Board of As§essment Appeals We~ley els~J . IN RE: APPEAL OF BALANCED CARE REALTY (OFC), INC. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT MUNICIPALITY: SHIPPENSBURG TWP. ASSESSMENT FOR THE TAX YEAR 2003 PARCEL NO. 36-12-0320-031 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA CIVIL ACTION - LAW NO. 2003-1026 CIVIL TERM ANSWER AND NOW, comes the Cumberland County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, and fries this Answer to Petitioner's Petition for Appeal from the Decision of the Cumberland County Board. of Assessment Appeals, of which the following is a statement: 1. Admitted. 2. Admitted. 3. Admitted. 4. Admitted. 5. Admitted. 6. Denied. The averments of this paragraph, and each and every of its sub-lettered paragraphs, are denied as conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded. WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying Petitioner's Appeal or setting the market value and assessment at such amount as, to the Court, may seem just and proper. Dated: .._.~/~ ¢._~ Respectfully submitted, By ,~~~ .~,..c.~_. ~ Stept~n D. Tiley, Esquire: Attorney for Respondent 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 VERIFICATION 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: Bronr~i~ M. Mahoney, Chief Assessor/ IN RE: APPEAL OF BALANCED CARE REALTY (OFC), INC. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT MUNICIPALITY: SHIPPENSBURG TWP. : ASSESSMENT FOR THE TAX YEAR 2003 · PARCEL NO. 36-12-0320-031 : : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY PENNSYLVANIA : CIVIL ACTION- LAW NO. 2003-1026 CIVIL TERM .CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer to the Petition by placing a certified tree and correct copy of the same in the United States mail, postage pre-paid, addressed to: Bert M. Goodman, Esquire Attorney for Petitioner 60 Soldiers Square Wayne, PA 19087 Dated: Stephen i5. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 In Re: Appeal of Balanced Care Realty (OFC), Inc. Appellant · IN THE COURT OF COMMON PLEAS OF · CUMBERLAND COUNTY, · NO. 03-1026 CIVIL TERM : · CIVIL ACTION - LAW · TAX ASSESSMENT APPEAL PETITION TO INTERVENE AND NOW COMES Shippensburg Township, Board of Supervisors, through its Solicitors at Turo Law Offices, and files this Petition for Leave to Intervene pursuant to Pa. R.C.P. 2326 et seq., and in support thereof avers the following: 1. The Appeal pending before this Honorable Court concerns a tax assessment on the property located at 129 Walnut Bottom Road, Shippensburg Township, Cumberland County, Pennsylvania, known as Cumberland County Tax Parcel Number 36-0320-031. 2. The parcel referred to in Paragraph 1 of this Motion is owned by Appellant. 3. The Landowners / Appellants challenged the denial, by the Cumberland County Board of Assessment Appeals (hereinatter, "CCBAA"), of a request to reduce the valuation of the property referred to in Paragraph 1 of this Motion, by Appeal dated March 6, 2003. 4. The Shippensburg Township Board of Supervisors are named as an Appellee, in Paragraph 2 of Appellant's Appeal to this Honorable Court. 5. Following an Evidentiary Hearing on February 4, 2003, the CCBAA issued its written decision denying the Assessment Appeal on February 13, 2003. 6. The Shippensburg Township Board of Supervisors now seek Leave to Intervene in these proceedings pursuant to Pa. R.C.P. 2326 et. seq. 7. If Leave to Intervene is granted, the Shippensburg Township Board of Supervisors intends to argue in support of the CCBAA's decision denying the Appellant / Landowners' challenge to the valuation of the property referred to in Paragraph 1 of this Motion. 8. The Shippensburg Township Board of Supervisors will be adversely affected if it is determine that the CCBAA's decision denying Appellant's challenge to the valuation of the property referred to in Paragraph 1 of this Motion was erroneous. 9. It is submitted that the Landowners / Appellants shall not be prejudiced in any manner if the Court allows the Shippensburg Township Board of Supervisors Leave to Intervene in this matter, especially since Shippensburg Township is named as an Appellee in Appellant's March 6, 2003 Petition for Appeal. 10. Parties to this appeal has been notified of the Shippensburg Township Board of Supervisors intention to seek Leave to Intervene in this matter. WHEREFORE, for all the reasons above, the Board of Supervisors of Shippensburg Township, Cumberland County, Pennsylvania, hereby requests this Honorable Court to GRANT it Leave to Intervene in the Tax Assessment Appeal of Balanced Care Realty. Respectfully Submitted, Date Stepllren O. Fugett, Esquis~ Turo Law Offices 29 South Pitt Street Carlisle, PA 17013 (717) 245-9688 CERTIFICATE OF SERVICF I hereby certify that I served a true and correct copy of the foregoing Petition to Intervene on the ~- day of ~t.~; ( 2003, as follows: By First Class Mail AND by Facsimile: Stephen D. Tiley, Esquire Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 Solicitor, Cumberland County Board of Assessment Appeals Bert M. Goodman, Esquire 60 Soldiers Square Wayne, PA 19087 Attorney for Appellant Jerry A. Weigle, Esquire Weigle & Associates, P.C. 126 East King Street Shippensburg, PA 17257 Attomey for Shippensburg School District Respectfully Submitted, TURO LAW OFFICES 29 South Pitt Street Carlisle, PA 17013 (717) 245-9688 In Re: Appeal of Balanced Care Realty (OFC), Inc. Appellant · IN THE COURT OF COMMON PLEAS OF · CUMBERLAND COUNTY, PENNSYLVANIA · NO. 03-1026 CIVIL TERM · CIVIL ACTION - LAW : · TAX ASSESSMENT APPEAL ORDER AND NOW, this o :, :,4 day of ~/'{, ~ ', i ,2003, upon consideration of the Shippensburg Township Board of Supervisors' Petition for Leave to Intervene, said Petition is expressly GRANTED. The Shippensburg Township Board of Supervisors is now joined as a DEFENDANT/APPELLEE in the above-captioned case. BY THE COURT, cc: ,/~tephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals ~/t3ert M. Goodman, Esquire ettOrney for Appellant rry A. Weigle, Esquire /"Attorney for Shippensburg School District q ,J. IN RE: APPEAL OF BALANCED CARE REALTY (OFC), INC. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT MUNICIPALITY: SHIPPENSBURG TWP. ' ASSESSMENT FOR THE TAX YEAR 2003: NO. 2003-1026 CIVIL Tl PARCEL NO. 36-12-0320-031 : : IN THE COURT OF coMMoN PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA : CIVIL ACTION - LAW ORDER OF COURT AND NOW, this c/& day of April, 2003, upon consideration Continuance, filed by Stephen D. Tiley, Esquire, and upon his representation th. request, the Order of Court dated March 13, 2003 setting a Hearing date of June a Hearing is scheduled for '~d~.q~/ ~. b2f',2003 Courtroom No. 1, Cumberland County Courthouse, Carlisle, Pennsylvania. ;RM ,f the Motion for t counsel concur in this 5, 2003 is vacated and at /:3,9 _~.m., in Bert M. Goodman, Esquire 60 Soldiers Square Wayne, PA 19087 Attorney for Appellant Jerry A. Weigle, Esquire WEIGLE & ASSOCIATES, P.C. 126 East King Street Shippensburg, PA 17257 BY THE COURT, i J.,~esiey Oler, J .~z~ j. Stephen D. Tiley, Esquire FREY & TILEY 5 South Hanover Street Carlisle, PA 17013 Attorney for Board of Asses!ment Appeals Ron A. Turo, Esquire TURO LAW OFFICES 28 South Pitt Street Carlisle, PA 17013 IN RE: APPEAL OF BALANCED CARE REALTY (OFC), INC. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT MUNICIPALITY: SHIPPENSBURG TWP. ASSESSMENT FOR THE TAX YEAR 2003 PARCEL NO. 36-12-0320-031 IN THE COURT OF COMI~ON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA CIVIL ACTION - LAW NO. 2003-1026 CIVIL TER~ MOTION FOR CONTINUANCE AND NOW, comes Stephen D. Tiley, Esquire, Assistant Cumberland C° attorney for Respondent Cumberland County Board of Assessment Appeals, and file Continuance, of which the following is a statement: ~nty Solicitor, this Motion for 2003. 1. The Court set a Hearing date of Thursday, June 5, 2003 by its Ord er dated March 13, :quests a · .titioner, Bert M. and Municipality 3. Because of scheduling conflicts, the parties request that the Hearini date be set for the week of August 18th, the week of August 25th, or on or after November 1,2003. 2. Respondent, Cumberland County Board of Assessment Appeals n continuance of the Hearing date to allow additional time to prepare. Counsel for the P Goodman, concurs with the request for a continuance. Counsel for the School Distfi~ concur with the request for a continuance. WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order vacating the Order of March 13, 2003 and setting new Hearing date. ~ Respectfully submitted, Steptfen D. Tiley, Esquire Attorney for Respondent 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 IN RE: APPEAL OF BALANCED CARE REALTY (OFC), INC. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : CIVIL ACTION - LAW MUNICIPALITY: SHIPPENSBURG TWP. ' ASSESSMENT FOR THE TAX YEAR 2003: NO. 2003-1026 CIVIL TERM PARCEL NO. 36-12-0320-031 : CERTIFICATE OF SERVlCF I hereby certify that I served a true and correct copy of the foregoing Motion for Continuance, by placing a certified true and correct copy of the same in tl~e United States mail, postage pre-paid, addressed to: Bert M. Goodman, Esquire Attorney for Appellant 40 East Princess Street York, PA 17403 Jerry A. Weigle, Esquire WEIGLE & ASSOCIATES, P.C. 126 East King Street Shippensburg, PA 17257 Date: April ~' , 2003 Ron A. Turo, Esquire TURO LAW OFFICES 455 Phoenix Drive, Suite ",~ Chambersburg, PA 17201 Stephen D. Tiley, Esquire FREY & TILEY 5 South Hanover Street Carlisle, PA 17013 St~phe~ D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 15013 (717) 243-5838 Attorney I.D.#32318 APPEAL OF BALANCED CARE REALTY (OFC), INC., APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT MUNICIPALITY: SHIPPENSBURG TWP. : ASSESSMENT FOR THE TAX : YEAR 2003 : : PARCEL NO. 36-12-0320-031 : 1N THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 03-1026 CIVIL TERM ORDER OF COURT AND NOW, this 21st day of August, 2003, upon a request from counsel, the hearing previously scheduled in the above matter for August 28, 2003, is continued to Monday, December 1, 2003, at 9:30 a. m., in Courtroom No. 1, Cumberland County Courthouse, Carlisle, Pennsylvania. Stephen D. Tiley, Esq. 5 South Hanover Street Carlisle, PA 17013 Attorney for Board of Assessment Appeals Bert M. Goodman, Esq. 60 Soldiers Square Wayne, PA 19087 Attorney for Appellant BY THE COURT, ~~l~y Oler, ~.~ j. Jerry A. Weigle, Esq. 126 East King Street Shippensburg, PA 17257 Ron A. Turo, Esq. 28 South Pitt Street Carlisle, PA 17013 APPEAL OF BALANCED CARE REALTY (OFC), INC., APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT MUNICIPALITY: SHIPPENSBURG TWP. ASSESSMENT FOR THE TAX YEAR 2003 PARCEL NO. 36-12-0320-031 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 03-1026 CIVIL TERM ORDER OF COURT AND NOW, this 20th day of November, 2003, npon agreement of counsel, the hearing previously scheduled in the above matter for December 1, 2003, is continued generally. Counsel are directed to contact the court if they desire a hearing in this matter or if a settlement if reached. ~tephen D. Tiley, Esq. 5 South Hanover Street Carlisle, PA 17013 Attorney for Board of Assessment Appeals ffBert M. Goodman, Esq. 60 Soldiers Square Wayne, PA 19087 Attorney for Appellant A BY THE COURT, 7esleyO r~__~., ~ J. ~f~rry A. Weigle, Esq. 126 East King Street Shippensburg, PA 17257 ~Ron A. Turo, Esq. 28 South Pitt Street Carlisle, PA 17013 :rc IN RE: APPEAL OF BALANCED CARE REALTY (OFC), INC. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT MUNICIPALITY: SHIPPENSBURG TWP.ASSESSMENT FOR THE TAX YEAR 2003 PARCEL NO. 36-12-0320-031 FEB IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 2003-1026 CIVIL TERM ORDER AND NOW, this 2 ci [LI day of-gept~nJ~, 200~,' 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 $3,100,000. The common level ratio not varying by more than 15% from the predetermined ratio 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 $3,100,000. The Cumberland 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: BY THE COURT, {fesley Oler ~Jr: J. IN RE: APPEAL OF BALANCED REALTY (OFC), INC. APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT MUNICIPALITY: SHIPPENSBURG TWP. ASSESSMENT FOR THE TAX YEAR 2003 PARCEL NO. 36-12-0320-031 · IN THE COURT OF COMMON PLEAS OF · . CUMBERLAND COUNTY PENNSYLVANIA : CIVIL ACTION - LAW : NO. 2003-1026 CIVIL STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this ,~'O7 day of 4a~u~, 2004, it is hereby agreed and stipulated between Petitioner, Balanced Care Realty (OFC), Inc., by its attorney, Bert M. Goodman, Esquire; and Respondents, Cumberland County and Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor; Shippensburg Township, by its attorneys Turo Law Offices; and Shippensburg Area School District by its attorneys Weigle & Associates; as follows: 1. On or about March 10, 2003, Petitioner, Balanced Care Realty (OFC), Inc., filed a Petition for Appeal from the Decision of the Cumberland County Board of Assessment Appeals. A Hearing was initially scheduled for lune 5, 2003. That Hearing was m-scheduled, and then, ultimately, the matter was continued generally by Order of Court dated November 20, 2003. Shippensburg Township filed a Petition to Intervene, which was granted by Order of Court dated April 4, 2003. Shippensburg Area School District has informally participated in the litigation and in this Settlement Stipulation, and therefore joins herein. The parties have now settled this case. 2. The matter began with an appeal filed to the Board of Assessment Appeals on September 3, 2002 and the applicable year for which the above captioned assessment appeal was filed is the calendar year 2003. Appeal of Balanced Care Realty ( OFC), Inc. Stipulation and Joint Motion for Agreed Order Page I of 4 3. The property which is the subject of this appeal is Cumberland County Tax Parcel No. 36-12-0320-031. The property is situate in Shippensburg Township, Cumberland County, Pennsylvania, and consists of an assisted li:¢ing facility for the elderly composed of a 56 unit independent living facility licensed for 120 beds and known as Outlook Pointe at Shippensburg, with an address of 129 Walnut Bottom Road, Shippensburg, Pennsylvania 17257. 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 $3,100,000. 5. The common level ratio applicable to this appeal for the 2003 tax year, is 99% and is inapplicable, as it does not vary by more than 15% of the pre-determined 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 $3,100,000. 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. Appeal of Balanced Care Realty (OFC). Inc. Stipulation and Joint Motion for Agreed Order Page 2 of 4 10. The Court is requested to enter the proposed Order attached hereto. 11. The undersigned attorneys each hereby warrant td' 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, BALANCED CARE REALTY (OFC), INC. Bert M. Goodman, Esquire 60 Soldiers Square Wayne, PA 19087 ATTORNEY FOR PETITIONER RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALSandCOUNTY OFCUMBERLAND Date: Stephen D. Tiley, Esq ' Assistant Cumberland County Solicitor 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D. 32318 ATTORNEY FOR RESPONDENT Appeal of Balanced Care Realty (OFC), Inc. Stipulation and Joint Motion for Agreed Order Page 3 of 4 Date: S, HIP .. TOWNSHIP )~"~ ~~u xre tOdRO LAW OFFIC 28 South Pitt Street Carlisle, PA 17013 Date: SHIPPENSBURG AREA SCHOOL DISTRICT Je~i le Esquire WEIGLE & ASSOCIATES, f 126 East King Street Shippensburg, PA 17257 Appeal of Balanced Care Realty (OFC). Inc. Page 4 of 4 Stipulation and Joint Motion for Agreed Order