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BOARD OF DIRECTORS OF
THE JOHN GRAHAM LIBRARY,
BY JOHN McCREA, TRUSTEE
AD LITEM,
IN THE COURT OF COMMON PLEASE OF
CUMBERLAND COUNTY, PENNSYLVANIA
Appellant
v.
No. 2000-8346 CIVIL TERM
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS,
Respondent
TAX ASSESSMENT APPEAL
ANSWER OF CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS
AND NOW, comes the Cumberland County Board of Assessment Appeals, Respondent,
by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, and files this
Answer of which the following is a statement:
1-6) Admitted.
7-13) Denied. The averrnents of these paragraphs set forth information which is not
within the knowledge of the Respondent, and is solely within the information or knowledge of the
AppellanUlntervenor. The Respondent has no information or means by which to confirm or deny
the averments of these paragraphs. Strict proof that trial is demanded.
14) Admitted.
15) Admitted in Part. Denied in Part. The averments of Paragraph 15 are admitted
except that it is denied that a representative of Appellant/Intervenor, the John Graham Library,
requested notice of the scheduling and the right to participate in the informal assessrnent
review. Rather, the request came from an individual who purported to represent the Newville
Medical Foundation. It was finally determined, however, that the request was from a dissident
board member of the Newville Medical Foundation who did not have authority to speak for that
Foundation, the taxpayer in this instance.
Bureau Answer to McCrea Objection
Page 1
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16&17) Admitted. It is admitted that these paragraphs set forth the belief of the
Appellant/Intervenor.
18&19) Denied. For the reasons set forth in this Answer, and particularly paragraph 15
of this Answer, Respondent believes, and therefore avers, that Appellant/Intervenor is not a
"person aggrieved" Section 701 (b) of the Fourth to Eighth Class County Assessrnent Law (72
P.S. s5453.701(b)) nor that the Appellant/Intervenor is a "person who shall have appealed to the
Board for relief from any assessment, who may feel aggrieved" pursuant to Section 704(a) of
the said Fourth to Eighth Class County Assessment Law (72 P.S. S5453.704(a)).
20) Admitted or Denied as set forth in Paragraphs 1 through 19 of this Answer.
21) Admitted.
22) Neither Admitted nor Denied. The averments of this paragraph set forth a
conclusion of law to which no responsive pleading is required. By way of further answer, while
the assessment office has established its opinion of the fair market value of the property,
through negotiation with the owner/taxpayer, the position of the Appellant/Intervenor that the
property is worth more than that negotiated figure results in the present litigation mainly being a
dispute between the Appellant/Intervenor and the owner/taxpayer.
23) Denied. The averments of this paragraph set forth conclusions of law to which
no response or pleading are required. By way of further answer the Respondent believes that
the value reached by the Board pursuant to the informal review between the taxpayer and the
reassessment contractor did result in establishing the fair market value of the property,
Moreover, the Board did not deny the Applicant/Intervenor any due process, equal protection, or
other rights because, among other things, the Board never received a request from the
Applicant/Intervenor,
24) Admitted.
Bureau Answer to McCrea Objection
Page 2
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WHEREFORE Respondent request Your Honorable Court to dismiss the Petition to
Intervene.
Dated: ~?6'~
Respectfully subrnitted,
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eph D. Tiley, Esquire ~
Assistant Cumberland County Solicitor
5 South Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney 1.0. No.: 32318
VERI FICA TION
I, Randy L. Waggoner, hereby verify that I am the Chief Assessor of Cumberland County,
Pennsylvania, and as such I am authorized to execute this Verification on behalf of the
Cumberland County Board of Assessment Appeals; and that the facts set forth in the foregoing
Answer are true and correct to the best of my knowledge, information and belief. I further
understand that this statement is made subject to the penalties of 18 Pa. C.S. Section 4904
relating to unsworn falsification to authorities.
Dated: /~Yo'2&>-,e7EJ
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RandyL. aggoner
Chief Assessor
Bureau Answer to McCrea Objection
Page 3
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BOARD OF DIRECTORS OF
THE JOHN GRAHAM LIBRARY,
BY JOHN McCREA, TRUSTEE
AD LITEM,
IN THE COURT OF COMMON PLEASE OF
CUMBE~LAND COUNTY, PENNSYLVANIA
Appellant
v.
No. 2000-8346 CIVIL TERM
CUMBERLAND COUNTY BOARD
OF ASSESSMENT APPEALS,
Respondent
TAX ASSESSMENT APPEAL
CERTIFICATE OF SERVICE
I hereby certify that I have this day served a copy of the foregoing Answer upon the persons, and
in the manner, indicated below, by depositing a copy of the same with the United States Post Office, first
class mail, postage prepaid and addressed as follows:
Board of Directors of the John Graham Library
c/o Richard Copenhaver
P.O. Box 341
Newville, PA 17241
Newville Medical Foundation
c/o John McCrea, Secretary
279 Steelstown Road
Newville, PA 17241
Hamilton C. Davis, Esquire
P.O. Box 40
Shippensburg, PA 17257
Dale F. Shughart, Jr., Esquire
35 East High Street, Suite 203
Carlisle, PA 17013
Philip H. Spare, Esquire
Solicitor for Big Springs School District
44 W. Main Street
Mechanicsburg, PA 17055
Richard L. Webber, Jr.
Solicitor for the Borough of Newville
19 Brookwood Avenue, Suite 106
Carlisle, PA 17013
DATED:
December 19, 2000
S~;:Y,E:e; ~
Assistant Cumberland County Solicitor
5 South Hanover Street
Carlisle, PA 17013
(717) 243-5838
Attorney I.D. #32318
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BOARD OF DIRECTORS OF :IN THE COURT OF COMMON PLEAS OF
THE JOHN GRAHAM LmRARY, :CUMBERLAND COUNTY,PENNSYLVANIA
BY JOHN McCREA, TRUSTEE
AD LITEM
AppeUant
v.
: NO. 2000- f 3f{(P CIVIL TERM
CUMBERLAND COUNTY BOARD:
OF ASSESSMENT APPEALS, : TAX ASSESSMENT APPEAL
Respondent
ORDER AND RULE TO SHOW CAUSE
AND NOW, this ~f# t"~y of ~~ . 2000, upon consideration of
the foregoing Petition, it is hereby ordered that
(I) a rule is issued upon the Respondent, Cumberland County Board of
Assessment Appeals to show cause why the AppellantJIntervenorherein is not entitled to
the relief requested in the Petition;
(2) Respondent is ordered and directed to :file an answer to the Petition within
twenty (20) days after service of the Petition on the Respondent;
(3) a hearing on the matters raised in the Petition shall be scheduled on motion of
any interested party; and
(4) notice of the entry of this Order and Rule to Show Cause shaIl be mailed by the
Prothonotary by United States first class mail to the names and addresses shown on
Schedule "A" attached to this Order and Rule to Show Cause, and incorporated by
reference herein:
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CUMBERLAND COUNTY
PENNSYLVANIA
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Board of Directors of the John Graham Library
c/o John McCrea, Secretary
P,O, Box 341
Newville,PA 17241
Stephen Tiley, Esquire
Solicitor
Cumberland County Board of Assessment Appeals
5 South Hanover Street
Carlisle, PA 17013
Cumberland County Board of Assessment Appeals
Cumberland County Courthouse
1 Courthouse Square
Carlisle, P A 17013
Cumberland County Commissioners
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
Newville Medical Foundation
c/o Richard Copenhaver
279 Steelstown Road
Newville, PA 17013
Hamilton Davis, Esquire
20 East Burd Street
Shippensburg, P A 17257
Big Spring School District
45 Mt. Rock Road
Newville, PA 117241
Borough of Newville
4 West Street
Newville, PA 17241
SCHEDULE "A"
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BOARD OF DIRECTORS OF :IN THE COURT OF COMMON PLEAS OF
THE JOHN GRAHAM LmRARY, :CUMBERLAND COUNTY,PENNSYLVANIA
BY JOaN McCREA, TRUSTEE
AD LITEM :
Appellant
v.
:NO.2000- 'i3V~
CIVIL TERM
CUMBERLAND COUNTY BOARD:
OF ASSESSMENT APPEALS, : TAX ASSESSMENT APPEAL
Respondent
PETITION TO INTERVENE AND FOR REVIEW OF AND APPEAL FROM
DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT
APPEALS
TO THE HONORABLE THE JUDGES OF THE SAID COURT:
The Board of Directors of the John Graham Library by John McCrea, trustee ad
litem ("AppellantlIntervenor") petitions this Court for leave to intervene in this real estate
tax assessment proceeding and for a review and appeal of the decision ofthe Cumberland
County Board of Assessment Appeals, In support of its petition and appeal, Appellant
represents the following information:
1. This Court has jurisdiction pursuant to the General County Assessment Law, 72
P.S. section 5020-518, the Fourth through Eighth Class County Assessment Law, 72 P.S.
section 5453-704(a), the Judicial Code, 42 Pa C.S. sections 933 and 5571, and the Local
Agency Law, 2 Pa C.S. section 752,
2, AppeUantJIntervenor is ail unincorporated association, owning and operating a
public library in the Borough of Newville, Cumberland County, Pennsylvania, and
conducting various philanthropic activities in the Borough of Newville and vicinity. Its
rrmiling address is 9 Parsonage Street, Newville, P A 17241. John McCrea is a member and
offic!:l" (secretlUy) of AppellantlIntervenor.
3. Respondent is the Cumberland County Board of Assessment Appeals ("Board").
4. This is an appeal from an order by the Board issued on October 31, 2000,
determinine: the assessed value of certain realty listed as owned by the Newville Medical
Foundation, a Pennsylvania non-profit corporation ("Foundation"). A true and correct of
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the Cumberland County Real Estate Tax Assessment Office's computer printout showing
the aforesaid determination of assessed value is attached as Exlubit "A" and is
incorporated by reference.
S, The property which is the subject of this appeal is located in the Borough of
Newville, Its parcel number is 28-20-1756-005. Its street address is 100 South High
Street, Newville, Pennsylvania. Located on the lot is a one-story building which
encompasses 6357 square feet of interior space and which houses a medical clinic.
I. PETITION TO INTERVENE
6. The averments of paragraphs 1 through 5 inclusive of the Petition are
incorporated by reference as though herein set out at length.
7. The real property in question was acquired by Foundation in 1972 and the
original medical clinic building constructed in 1972-73 by Foundation.
8. Funds fur site acquisition and construction of the building were provided to
Foundation by the AppelJantJIntervenor from certain principal and income amounts
generated by the Estate ofJohn Graham, deceased, late ofthe Borough of Newville,
Cumberland County, Pennsylvania.
9. The relationship between Foundation and Appe11ant/Intervenor concerning the
medical clinic property was formulated in Articles of Agreement, dated June 21, 1972, and
in Amended Articles of Agreement, dated November 29, 1973. The June 21, 1972,
Articles of Agreement has been lost. A copy of the November 29, 1973, Amended
Articles of Agreement is attached as Exlnbit "B" and incorporated by reference.
10. Paragraph THIRD of Exhibit "B" provides that, if the Foundation fails at any
time in the future to administer the medical clinic fur the sole purpose of providing a
quality health Care for the people of Newville and vicinity, then full right, title and
ownership of the clinic sball be assigned, covenanted and set over to the Board
(Appe1lantlIntervenor ).
II. The Foundation has entered into a written installment agreement of sale with
the physicians who practice in the clinic building, to sell the property to said physicians at
a sales price of$575,000.00. No copy ofthis written installment agreement of sale is
attached to this Petition because AppellantlIntervenor is unable to obtain a copy, as all
copies are in the possession of Foundation and its attorneys and the physicians/proposed
buyers and their attorneys.
12. AppellantlIntervenor is opposed to the sale ofthe property by FOImdation to
the physicians for various reasons: one reason for opposition to the sale is that the sales
price is significantly less than the fuir market value of the property,
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13. Appellant/Intervenor believes and therefore avers that, by entering into an
installment sales agreement with the physicians who operate the medical clinic, the
Foundation has evidenced a failure of purpose to administer and maintain the medical
clinic, and, therefore, the Foundation has triggered the provisions of the November 29,
1973, Amended Articles of Agreement, under which right, title and ownership of the
property must revert to Appellant!Intervenor.
14. The current amount of the tax assessment of the Property is $587,870. This
amount was suggested to the Board as a result of a meeting between representatives of the
Foundation and a review appraiser hired by the Board.
15. Prior to the infonnal review meeting between representatives of the
Foundation and the Board's review appraiser, a representative of Appellant!Intervenor
requested notice of the scheduling of that meeting, so that Appellant/Intervenor could
participate in the meeting and protect its interests in the matter. That request was denied.
A copy of the letter from the Board's attorney denying the request is attached as Exhibit
"C" and incorporated by reference.
16. Appellant/Intervenor believes that the current tax assessment of $587,870 is
much less than the fair market value of the property.
17. Appellant/Intervenor believes that the fair market value of the Property is
between $725,000 and $750,000.
18. By virtue of the foregoing, Appellant/Intervenor has a direct pecuniary interest
in the real estate assessed and in the assessment complained of
19. Appellant/Intervenor should be granted leave to intervene in this proceeding
as a party.
IT. PETITION FOR REVIEW OF AND APPEAL FROM DECISION OF THE
BOARD
20. The averments of paragraphs 1 through 19 inclusive of this Petition are
incorporated by reference as though set out at length.
21. As a result of the Board's decision, the Property has an assessed fair market
value of $587,870, effective January 1, 2001.
22. The actual fair market value of the Property is $648,414 of building and
$77,540 ofland, for a total taxable fair market value of $725,954.
23. Appellant/Intervenor objects to the Board's decision for the following reasons:
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A. The Board improperly computed the assessed value of the Property
which is unreasonable low, improper, unjust and contrary to law and resuhs in a market
value which is less than the Property's actual filir market value.
B, The Board denied AppellantlIntervenor due process and equal
protection of the law and unifurmity of taxation under the Constitutions ofthe United
States of America and the Conunonwealth of Pennsylvania.
24, Pursuant to C.C,R.P, Rule 206-2(c), Appellant/Intervenor bas requested the
concurrence in this Petition from opposing counsel, and opposing counsel bas denied
concurrence by the Board.
WHEREFORE, Appellant/Intervenor requests this Honorable Court to grant its
Petition to Intervene in this tax assessment matter; to hold a de novo hearing in this
matter; to increase the assessed value of the Property; and to grant any other just and
proper relief
Respectfully submitted,
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Board of Directors of the
John Graham Library
P,O. Box 341
Newville, P A 17241
(717)776-6656
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VERIFICATION
The undersigned is a member and officer of the AppeUantlIntervenor herein and,
in that capacity, verifies that the averments contained in the foregoing Petition are true and
correct to the best ofhis knowledge, information and belief This verification is made
subject to the penalties of 18 Pa. C,S. section 4904 relating to unsworn falsification to
authorities.
Dated: November t '1 , 2000
JoJ~~~~~~
Board of Directors ofthe John Graham Library
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CHANGE NOTICE ARCHIVE
CUJUBMCX
PARCEL: 28 28-20-1756-005.
PROPOSED ASSESSED VALUES
Land
10/31/2000 77540
(same as
Bldg
510330
OWNER: NEWVILLE MEDICAL FOUNDATION
most recent notice if mailed)
Total Land Bldg Total C&G
587870
HISTORY OF ASSESSMENT CHANGE NOTICES MAILED
MAIL DATE Why FAV LAND FAV BLDG TOTAL CG LAND CG BLDG TOTAL
10/31/2000 A4 77540 510330 587870
09/05/2000 A4 77540 649490 727030
07/01/2000 05 77540 967570 1045110
06/30/2000 4370 27380 31750
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MlliNIlHD ARTICLES OF AGRHllMEN'f
TJJIS AGJWH~IIiNT, made the~9thday of November, 1973, by and
betwocn the Iloard of Uirectors of the John Graham Library of
Nel~vil1c, CUlIlborland County. PennsylvBnia (hereinaftor called
"!loan!.") and the Newville Medical Founclation, Inc., a non-profit
corporation of Newville, Cumberland County, Pennsylvania
(hereinafter called "Ilouudation");
1'I11IHUlAS, Board and Foundation previously enteren into an
agreenlont whereby FoulI(lation was to purchase a 5i te, construct
and lIlaintain and administer a medical clinic in the Borough of
Newville and Board was to provid(3 funds for these purposes from
certain principal and income amounts generated by the Estate of
the late John Graham of Newville, Cumberland County, Pennsylvania'
AND WHEREAS, the said funds have been paid by the Board to
~~.e".E9\.lndatio~1 an4 t,he.,said medi!=al, clini~.has-.been .construct.ed
and'i5 currently in operationj
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AND WIIERf:AS, the Board has since the date of the original
agree~ent provided to the Foundation additional funds belonging
to the Estate or arising out of the Estate of the said John
Graham;
AND WIITIRHAS, the parties desire to specifically provide that
,
all additional funds received to the date of this amended agree-
ment and all similar funds which may be received hereafter will
be used and adlninisterod pursuant to the terms, and conditions of
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the agreement made June 21, 1972.
NOW THERBFORE, the parties have covenanted and agreed as
follows:
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All ur-the JlI'UV hiolls of the agreement made' June 21,
1,972, between the parties are hereby reinacted and incorporated
into this l!..nenueu agreenlont by referel,ce heretli-
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JAN-12-00 WED 03:11' PM
'717 530 5222 ;> Spencer & Spencer
HAMILTON DAVIS
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SHCONU: 1loundllUoII covenllnts llnd agrees to use such
additlollll 1 funds IlS have beon tlX'ovided and such fWlds as may in
the future ue provided by the Board exclusively for the maintenan
and admlnis tratIon of the John Graham-Newville Medical .Clinic.
TIlI fUJ: The Foundation does further specifically agree and
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covenant that said clinic Ifill Ilt all times be administered
~ hereaf.ter for the !lole Purl,ose of providing a. qudity health care
.' for the people of Newville and v ic ini ty and does specifically
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further Covellllnt and agree that if at any time in the future tbe
Foumlation fails to serve this purpose faithfully. full right.
ti tie and olvnership oS: the cUnic and any contracts, leases or
other agreement.s relating lo its operation, maintenance and
Ildministralion will be assigned, covenanted and set over to the
Boa.rd; such uetermination to be made by the Courts of the
CODllJlollwealth. of Pennsylvania,
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. ""'IN IVJTNllSS IVlIEIU10F, the sa.id parties to this' agreement have
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hereto set their hands and seals the day arid year first above
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John Graham Library
By Robert n; Graham, President
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C01.lll'f'{ OF' ClJI-lIlI':RLlIND I:
011 this 29th day of November, 1973, befo):'e me, a Notary
Public ill alld for said State and County, personally appeared
Robert J:;. Gr.ahnm ,~ho acknowledged himself to be President of the
Hoaru of. lJiroc(,ors of the .10hn Graham 1,ibr1\ry, and that he as
such PreeJ.tleHt,boinq fluthorized to do so, oxecuted the foregoin
instrument for the purpolOes that'cin contained by signing the
name oJ; the John GrahanLibrary by himself as President.
In W,i.tness WhereOf, I hereuilt;:o set my hand and official seal
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Notary Public
Sh1ppensbu~, Cumberlan~ County, Pa.
My Comm. expires: July 0, 1974
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S'l'Nrr; 01' PENNSYLVANIA ..
COUN'l'Y OF CUr113ERLl\NO
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On this 29th day of November, 1973, before me, a NotaX}'
PUblic in and for said State W1U County, personally appeare4
Stanley I,. Spencer, Jr. who aoknowledqod himself to be President
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oJ: the Newville Meuical Foundation, Inc., and that he as such
President, being authorized
to do so, exeouted the foregoing
,
inst:rumellt for the purposes therein contained by signing the name
of the Newville Medical Foundation by himself as President.
IN WI'friESS whereof, I
hereunto set my hand arid Q~,f.i~i,~~~ ""
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GAY O. McGEARY
DIRECTOR OF FINANCE
RANDY L. WAGGONER
CHIEF ASSESSOR
STEPHEN D, TILEY
ASSISTANT SOLICITOR
€umberlanb €ountp finance &: .a5'5'e5'5'ment ~tice
ONE COURTHOUSE SOUARE. CARLISLE, PA 17013
TELEPHONE (717) 240,6150
September 15, 2000
Mr. John McCrea
P.O. Box 341
Newville, PA 17241
Re: Newville Medical Foundation, Inc.
Tax Parcel No. 28-20-1756-005
Dear John:
I am writing as a follow-up to my I,etter of September 7,2000.
I have a copy of a letter dated August 11, 200olrom you to Mr. Spencer
concerning, evidently, the Newville Medical Foundation, Inc. I also have a copy of a
unanimous consent of the Board of Directors of the Newville Medical Foundation, Inc.
dated September 12, 2000. Copies of these documents are enclosed. It appears to me
that there was no authority to enter into the agreement with the assessment office on
August 9, 2000. A new informal review has been scheduled and the entity will be
represented by lhe individuals described in the unanimous consent. Although you had
aSked for notice of any further proceedings so that you ,'could participate, it does not
appear to me that that would be appropriate, We intend to proceed anew to resolve the
Newville Medical Foundation, Inc. assessment with the properly designated
representatives thereof.
It is my assumption that the question of who spoke, or speaks, for the Newville
Medical Foundation, Inc. is now resolved.
Sincerely yours,
#01
Stephen D. Tiley
SOT/sjd
Enclosures
cc: Dale F. Shughart, Jr., Esquire (w/out en cis.)
Mr. Randy L. Waggoner, Chief Assessor (w/encls.)
GXhJb:t:
II 1/
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