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HomeMy WebLinkAbout03-6205CAPOZZI & ASSOCIATES, P.C. Donald R. Reavey, Esquire Attorney I.D. No. 82498 2933 North Front Street Harrisburg, PA 17110 (717) 233-4101 Attorneys for Petitioner, Messiah Home, Inc. BEFORE THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MESSIAH HOME, INC., Petitioner NO. U 3 ?S T1 vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS; CIVIL TERM MECHANICSBURG SCHOOL DISTRICT; UPPER ALLEN TOWNSHIP; CUMBERLAND COUNTY APPEAL OF MESSIAH HOME, INC., FROM THE DECISION ORDER OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS AND PETITION FOR EXEMPTION FROM REAL ESTATE TAXES Messiah Home, Inc., (hereinafter "Messiah Home") hereby appeals from the Decision Order of the Cumberland County Board of Assessment Appeals (the "Board"), and petitions for a determination that portions of Messiah Home's real property identified as Parcel Nos. 42-29-2456-015A, 42-11-0276-035, 42-28-2421-297, 42-27-1888-079, 42- 11-0276-008A, 42-27-1888-076A, 42-30-2112-072, 42-30-2112-071, 42-30-2112-069, and 42-30-2112-012, (the "Property"), is exempt from real estate taxes. Messiah Home is a purely public charity under the Constitution of Pennsylvania, Pa. Const. Art. VIII, § 2(a)(v), the General County Assessment Law, 72 P.S. §§ 5020-204, 5453.202, and the Institutions of Purely Public Charities Act, 10 P.S. § 375 ("Act 55") and in support thereof avers as follows: FACTUAL AND PROCEDURAL BACKGROUND Messiah Home owns and operates a continuing care retirement community under the fictitious name of Messiah Village. Messiah Village provides services to the elderly located in Mechanicsburg, Pennsylvania. Messiah Home extends its accommodations to persons regardless of race, color, creed, ancestry, age, religion, sex, national origin, handicap, or disability who consent to the policies of the facility. Messiah Village is situated on an approximately 70 acre campus along Route 15 in Upper Allen Township, offering multi-level living arrangements including: a 184 skilled bed nursing center, a 170 unit assisted living center, 129 independent living apartments, and 146 independent living cottages. 2. In addition to the Messiah Village Campus described in paragraph one, above, Messiah Home owns an approximately 68 Acre tract of land which is currently in the design phase of development. This property is owned by Messiah Home under the fictitious name of Grantham Heights. It is intended that Grantham Heights, upon completion, will be a continuing care retirement community similar to the one erected on the Messiah Village campus. This property is actually and regularly used for the purposes of Messiah Home. Messiah Home filed appeals before the Board, seeking the exemption of the Property from real estate taxes as a purely public charity. A true and correct copy of -2- the Appeals filed by Messiah Home on or about August 29, 2003 are attached hereto as Exhibit "I", and incorporated herein by reference. 4. After a hearing was held before the Board, by Orders dated October 29, 2003, the Board denied Messiah Home's Appeal. A true and correct copy of the Orders are attached hereto as Exhibit "2", and incorporated herein by reference. Messiah Home provides services for the elderly ranging from long-term nursing care to assisted living to independent living, in which residents live in cottages and apartments on the Messiah Home premises with the availability of future care should it be needed. The skilled nursing and assisted living facilities are currently exempt from real estate taxes; the Property, which is currently subject to real estate taxes, consists of, inter alia, independent living cottages and apartments. In addition, Grantham Heights which is now in the design phase of development is also currently subject to real estate taxes. 6. Although Messiah Home consists of separate living areas, Messiah Home is recognized as one corporate entity by the appropriate governmental bodies. For example, Messiah Home is recognized as one corporate entity by the Department of Insurance which regulates continuing care retirement communities. A true and correct copy of the Certificate of Authority dated September 17"i 2001, from the Department of Insurance recognizing Messiah Home, including both Messiah Village and Grantham Heights, as a single corporate entity, is attached hereto as Exhibit "3". 7. Although Messiah Home accepts payments from its residents upon entrance to any level of care, those payments do not completely defray the costs of those residents' stay. For those residents who are no longer able to afford the costs of nursing -3- care, Messiah Home receives payments from third-party and governmental sources including benevolent associations, Medicare, Medicaid, and HUD. Messiah Home had in excess of 33% of its nursing-care resident days funded by Medicare and Medicaid in 2003. The number of Medicaid residents which Messiah Home cares for continues to increase each year. In addition, no resident, once admitted, is turned away due to inability to pay. Messiah Home has an extensive financial aid package in place to help those who cannot afford care at Messiah Home. A true and correct copy of Messiah Home's benevolent care policy is attached hereto as Exhibit "4". 8. Messiah Home as a whole is a nonprofit, charitable organization qualifying for exemption from Federal income tax under the Internal Revenue Code ("IRC"), § 501(c)(3). A true and correct copy of Messiah Home's IRC § 501(c)(3) is attached hereto as Exhibit "5". Messiah Home accepts all applicants for residence without discrimination as to race, creed, religion, or ability to pay. 9. Messiah Home hereby petitions for a determination that the Property, consisting of the senior cottages and apartment units, as described above, is exempt from real estate taxes as a "purely public charity," along with the property under development as a continuing care retirement community which is now known and will be known as Grantham Heights. 10. Messiah Home, as a whole, is a nonprofit corporation duly organized and existing under the provisions of the Non-Profit Corporation Law of 1933. Messiah Home filed its Amended Charter with the Dauphin County Court of Common Pleas on December 28, 1964, a true and correct copy of which is attached hereto as Exhibit "6" and incorporated herein by reference ("Charter"). The Charter indicates that upon -4- dissolution of Messiah Home, any proceeds shall become the property of the General Conference of the Brethren in Christ, a non-profit corporation of the Commonwealth of Pennsylvania. 11. After the ratification of its Charter, Messiah Home thereafter duly adopted by-laws, last amended on January 8, 2002, a true and correct copy of which, is attached hereto as Exhibit "7", and incorporated herein by reference (the `By-laws"). 12. By letter dated May 7, 1970 (the "Exemption Letter"), the Internal Revenue Service ("IRS") determined that Messiah Home is exempt from federal income taxes under Section 501(c)(3) of the IRC. See, Exhibit "5", identified above. 13. On September 23, 2003, the Pennsylvania Department of Revenue issued a Sales and Use Tax Exemption Certificate (the "Exemption Certificate") to Messiah Home, A true and correct copy of the Exemption Certificate, valid to March 31, 2008, is attached hereto as Exhibit "8", and incorporated herein by reference. In addition, the application used to apply for the Exemption Certificate determines eligibility through the use of the Institutions of Purely Public Charities Act, 10 P.S. § 375 ("Act 55"), the same Act for which exemption is presently being sought. 14. True and correct copies of Messiah Home's audited financial statements for fiscal year 2001/2002 are attached hereto as Exhibit "9", and incorporated herein by reference. 15. All property owned by Messiah Home is actually and regularly used for the purposes of the Institution as defined by the Pennsylvania Constitution Article VIII, § 2(a), Act 55, and the General County Assessment Law at 72 P.S. §§ 5020-204, and 5453.202. -5- 16. Messiah Home has entered into a PILOT agreement with Upper Allen Township to pay 80% of the real estate taxes which would be attributable to Messiah Home. It is believed, and, therefore averred, that this agreement only applies to Messiah Village and not Grantham Heights. The existence of a PILOT agreement entitles Messiah Home to assert a presumption that it is entitled to real estate tax exemption as against Upper Allen Township if it also possesses a valid sales and use tax exemption certificate. See, Exhibit "8", identified above. Accordingly, Messiah Home hereby asserts this presumption as it is entitled to under the provisions of Act 55. See, 10 P.S. § 376(a)(2). MESSIAH HOME IS AN "INSTITUTION OF PURELY PUBLIC CHARITY" ENTITLED TO TAX EXEMPTION 17. The General County Assessment Law, 72 P.S. § 5020-204(a)(3) (the "General County Assessment Law"), provides that "[a)11 ... institutions of learning, benevolence, or charity ... with the grounds thereto annexed and necessary for the occupancy and enjoyment of the same, founded, endowed and maintained by public or private charity" are exempt from all county, city borough, town, township, road, poor and school taxes. This provision was enacted pursuant to Pa. Const. art. VIII, § 2(a)(v), which grants the Pennsylvania Legislature the power to exempt from taxation "institutions of purely public charity." 18. The following criteria for determining whether an entity is a "purely public charity" and, therefore, entitled to tax exemption, are set forth in the decision of the Supreme Court of Pennsylvania captioned Hospital Utilization Project v. -6- Commonwealth, 507 Pa. 1, 487 A.2d 1306 (1985)(the "HUP" decision) and codified in Section 5 of Act 55 of November, 1997 ("Act 55"), 10 P.S. § 375: a. whether the entity advances a charitable purpose; b. whether the entity donates or renders gratuitously a substantial portion of its services; C. whether the entity's services benefit a substantial and indefinite class of persons who are legitimate subjects of charity; d. whether the entity relieves the government of some of its burden; and e. whether the entity operates entirely free of profit motive. 19. Messiah Home is a "purely public charity," as it satisfies all of the criteria of HUP and Act 55. The Property, therefore, is entitled to exemption from all real estate taxes. 20. When considering whether an entity qualifies as a "purely public charity" under HUP and Act 55, the Pennsylvania Commonwealth Court has held that a corporation and its operations must be considered as a whole when deciding whether it qualifies for tax exemption. So long as all components of a purely public charity's property serve its charitable purpose, a taxing body is prohibited from parsing its property into taxable and tax exempt parcels. See Chartiers Valley School District v. Board of Property Assessment, 1428 C.D. 2001 (filed March 25, 2002). 21. In Chartiers, the charitable organization at issue was the Jewish Community Center of Pittsburgh ("JCC"), which included its principal location and a separate branch in South Hills (the "South Hills Branch"). The JCC's main branch was exempt from real estate taxation, but the Allegheny County Board of Property Assessment refused to grant the South Hills Branch an exemption, arguing that the South -7- Hills Branch should be evaluated separately as it was a separate parcel of real estate. The Commonwealth Court concluded that the corporation as a whole must be examined when considering a grant of tax-exempt status, notwithstanding that its operations may encompass several different parcels of real estate. If the entity is a "purely public charity," then all of its component operations, even those that take place on separate parcels, are exempt from real estate taxes. (a) Messiah Home Advances a Charitable Purpose 22. As set forth in its By-laws, the mission of Messiah Home is as follows: "Messiah Village, a ministry of the Brethren in Christ Church, is committed to providing high quality housing, supportive services, and health care to older people in an atmosphere of Christ-like love and concern for the whole person." See, Exhibit "7". As set forth in more detail hereinbelow, the Board of Directors has adopted a non- discriminatory policy of admitting all elderly persons, regardless of race, religion or creed. See, Exhibit "9". 23. Messiah Home's charitable purpose meets the criteria set forth in HUP and in 10 P.S. § 375(b)(4), "prevention and treatment of disease or injury ...." and the more general criteria set forth in subsection 6, "accomplishment of a purpose which is recognized as important and beneficial to the public and which advances social, moral or physical objectives." 24. The provision of supportive housing for the elderly and other populations in need of care, especially those who are unable to provide for such services on their own, -8- is a charitable purpose recognized as complying with the criteria set forth in HUP and in Act 55. See St. Margaret Seneca Place v. Allegheny County, 536 Pa. 478, 640 A.2d 380 (1994); Appeal of Lutheran Social Services, 114 Pa. Commw. 628 (1988). (b) Messiah Home Renders Gratuitously a Substantial Portion of its Services 25. Messiah Home provides a substantial community service, and renders gratuitously a substantial portion of its services, meeting the criteria set forth in HUP and in 10 P.S. § 375 by, inter alia, providing uncompensated goods and services to the residents at the Property, as well as to residents receiving services in other levels of care at Messiah Home (including its nursing and assisted living facilities), which are well in excess of five percent (5%) of the cost of providing such goods and services. 26. Messiah Home provides supportive housing and related services to residents with many of the services provided gratuitously or at substantially below the cost of providing such services. (c) Messiah Home's Services Benefit the Elderly 27. The services provided by Messiah Home benefit a substantial and indefinite class of persons who are the legitimate subjects of charity, namely, elderly individuals who are unable to care for themselves without the assistance of a supportive housing environment, and Messiah Home provides such services to many of its residents at or below cost. -9- 28. Moreover, as an institution qualified as tax exempt under Section 501(c)(3) of the IRC, Messiah Home is considered, as a matter of law, to be a chanty that benefits a substantial and indefinite class of persons (see 10 P.S. § 375(e)(5)). Notwithstanding Messiah Home's common religious heritage with the Brethren in Christ Church, Messiah Home has an open and nondiscriminatory admissions policy and makes its services available to the elderly without regard to religious affiliation. See, Exhibit 119.11 (d) Messiah Home Relieves the Government of Some of the Burden of Caring for the Elderly 29. Messiah Home relieves the government of some of its burden in caring for the elderly in need of supportive housing, including many services that are provided to residents at the Property at or below cost, and without regard to the availability of any reimbursement program. 30. In addition, Messiah Home absorbs a substantial portion of the costs associated with providing services, which are not reimbursed by the government, resulting in a cost savings to the government. See Mars Area School District v. United Presbyterian Women's Association of North America, 693 A.2d 1002 (Pa.Commw. 1997)("Here, the costs incurred by government would be much greater were it necessary for counties to provide the grounds and facilities, and incur the operating deficits and depreciation expenses, rather than simply pay the existing per diem fees per child"). As a purely public charity, Messiah Home seeks contributions from donors to help defray the -10- uncompensated expenses it incurs in providing care to its residents; without such contributions, Messiah Home's ability to provide such uncompensated services would be limited. (e) Messiah Home Operates Entirely Free From Profit Motive 31. As a tax-exempt organization qualified under Section 501(c)(3) of the IRC, Messiah Home operates entirely free from private profit motive, and Messiah Home's Charter and By-Laws contain specific restrictions on private inurement, including that no portion of the income of Messiah Home is to be paid to any individual and that, upon dissolution, any net assets will be transferred to the General Conference of the Brethren in Christ. See, Exhibit "6," and the By-Laws, Article II, § 3, attached hereto as Exhibit "7." 32. The foregoing restrictions against private inurement satisfy the criteria set forth in HUP and in 10 P.S. § 375(c). 33. In light of all of the above, Messiah Home meets all of the criteria necessary to qualify as an institution of purely public charity under HUP, the Pennsylvania Constitution Article VIII, § 2(a), Act 55, and the General County Assessment Law at 72 P.S. §§ 5020-204, and 5453.202, and, as such, is exempt from real estate taxes pursuant to the General County Assessment Law. WHEREFORE, Messiah Home, respectfully requests the Court enter an Order: -11- a. Determining that Messiah Home is a "purely public charity" exempt from all real estate taxes and other charges, including, without limitation, county, township and school taxes, on all portions its property. Determining that all property owned by Messiah Home is actually and regularly used for the purposes of the institution as defined by the Pennsylvania Constitution Article VIII, § 2(a), Act 55, and the General County Assessment Law at 72 P.S. §§ 5020-204, and 5453.202, and is, accordingly, exempt from all real estate taxes and other charges, including, without limitation, county, township and school taxes, on all portions its property. C. Setting the date of exemption retroactively to August 29, 2003, the date of initial application for exemption, and providing for a reimbursement of real estate taxes already paid by Messiah Home. Respectfully submitted, CAPOZZI & ASSOCIATES, P.C. t//ZSl By: , Date: Donald R. Reavey, Esquire Attorney ID No. 82498 2933 North Front Street Harrisburg, PA 17110 (717) 233-4101 Attorneys for Appellant/Petitioner, Messiah Home, Inc. -12- BEFORE THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MESSIAH HOME, INC., Petitioner VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS; MECHANICSBURG SCHOOL DISTRICT; UPPER ALLEN TOWNSHIP TOWNSHIP, CUMBERLAND COUNTY VERIFICATION NO. CIVIL TERM I, Julia Stout, Chief Financial Officer of Messiah Home, Inc., hereby verify that I am authorized to make this verification on behalf of Messiah Home, Inc. I hereby verify that the statements in the foregoing Appeal of Messiah Home, Inc., from the Decision Order of the Cumberland County Board of Assessment Appeals and Petition for Exemption from Real Estate Taxes are true and correct to the best of my knowledge, information, and belief. I understand that false statements contained herein are made subject to the penalties of 18 Pa. C.S.A. §4904 relative to unswom falsification to authorities. MESSIAH HOME, INC. Date: 6 Z5 f"v? By: is Stout, Chief Financial Officer Messiah Home, Inc. 100 Mount Allen Drive, P.O. Box 2015 Mechanicsburg, PA 17055 Telephone: (717) 697-4666 -14- CUMBERLAND COUNTY APPLICATION FOR THE EXEMPTION OF REAL ESTATE under the provisions of law arty person' aggrieved by any assessment desiring to appeal shad file a statement, in writing, with the Board of Assessment Appeals on or before September t St Such statement shad designate the assessment appealed horn and the address to which the Board shad mail notice of when and where to appear for a hearing. No appeal shad be heard by the board unless appellant shall first have filed the appeal and required documents an or before September tst, as sal forth by law. (') includes ta*l j districts Record Owner(s) Name Messiah Home, Inc. , d/b/a Messiah Village Mailing Address 100 Mount Allen Drive, PO Box 2015 Mechanicsburg, PA 17055 Site Location of Property: 100 Mount Allen Drive -Upper Allen Township Number Street Boro/%wnship Assessors Tax Map Identification #: 42-27-1888-076A (Lot 2, PB 27. PG 57) Them is erected on said property: A non-profit continuing care retirement community Size of building(s)Amprovements(s) 343,140 sq. ft. Size of Lot(s) 49.190 acres Part of the ground not covered by the present building(s)ftmprovements(s) continuing care retirement I community is/are used for the actual and regular purposes of i Messiah Home, Inc., in operating a continuing care retirement community. Property is now and since 1978 has been used continuously and exclusively for the following purpose(s): operation of a continuing care retirement community. Reason for Request: It is Messiah Home, Inc.'s contention that it is exempt from real estate taxes pursuant to the Institutions of Purely Public Charity Act (10 P.S. 3371 et.seq.) and the Pennsylvania Constitution. No Rent, Revenue or Income is or will be derived therefrom. j Except: none Certificate of appeal I/we hereby declare my/our intention to appeal from the. assessed valuation of the property described above and do hereby verify that tr statements made in this appeal are true and correct. I understand that false statements herein are made subject to the penalties of 18 F C.S. Section 4, relating to unswom dicafion to authorities. IRV Signed: Date: ?o?(0103 ..1 , Ju is Stout, Chief Financial Officer phone#:(Horne) Messiah Home, Inc. Owner(s) of Record (Day/Office) 697-4666 All notices of these proceedings shall be mailed to: Office Use Only Name: Donald R. Reavey, Esquire IFee?r''1? I Address: 2933 North Front Street Harrisburg, PA 17110 :'rl CUMBERLAND COUNTY APPLICATION FOR THE EXEMPTION OF REAL ESTATE 1 Under the provisions of law any person' aggrieved by any assessment desiring to appeal "I file a statement, in writing, with the Board of Assessment Appeals on or before September 1st Such statement shall designate the assessment appealed from and the address to which the Board shall mail notice of when and where to appear for a hearing. No appeal shall be heard by the board unless appellant shall first have filed the appeal and required documents on or before September 1 st, as set forth by law. (y includes bxit9 districts Record Owner(s) Name Messiah Home, Inc., d/b/a Messiah Village Mailing Address luu Mount Allen Drive, PO Box 2015 Mechanicsburg, PA 17055 Site Location of Property: 100 Mount Allen Drive Upper Allen Township Number Street Boro/rowns1W Assessors Tax Map Identification #: 42-27-1888-079 There is erected on said property: the property is a vacant lot. Size of building(s)Amprovements(s) n/a Size of Lot(s) 3.100 acres Part of the ground not covered by the present building(s)fmprovements(s) n/ a J is/are used for Property is now and since 1978 has been used continuously and exclusively for the following purpose(s): the furtherance of the actual and regular purposes of Messiah Home, inc. Reason for Request: It is Messiah Home, Inc.'s contention that it is exempt from real estate taxes purusant to the Institutions of Purely Public Charity Act (10 P.S. 4371 et.seq.) and the Pennsylvania Constitution. No Rent, Revenue or Income is or will be derived therefrom. Except: none Certificate of appeal I/we hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verity that th statements made in this appeal are true and correct. I understand that false statements herein are made subject to the penalties of 18 P2 C.S. Section 49ting to unworn fa .if"tion to authorities. Signed: ?\ Date: 06/0,21 Ju Stout, Chief Financial Officer Phone#:(Home) Messiah Home, Inc. Owner(s) of Record (Day/Office) 697-4666 All notices of these proceedings shall be mailed to: 2.9 200 Office Use Only Name: Donald R. Reavey, Esquire i JFee /` U 5 0 p I Address: 2933 North Front Street Harrisburg, PA 17110 CUMBERLAND COUNTY APPLICATION FOR THE EXEMPTION OF REAL ESTATE Under the provisions of law any person' aggrieved by any assessment desiring to appal shall file a statement in writing, with the Board of Assessment Appeals on or before September 1st Such statement shall designate the assessment appealed from and the address to which ' the Board shall mail notice of when and where to appear for a hearig. No appeal shall be heard by the board unless appellam shalt first have filed the appeal and required documents on or before September 1 at, as set forth by taw. (•) includes ta4v districts Record Owner(S)Name Messiah Home, Inc., d/b/a Messiah Village Mailing Address 100 Mount Allen Drive, PO Box 2015 I 3i j Mechanicsburg, PA 17055 Site Location of Property: 100 Mount Allen Drive Upper Allen Township Number Street eora?rownship Assessors Tax Map Identification #: 42-28-2421-297 (Lot 3, PB 45, PG 108) There is erected on said property: A non-profit continuing care retirement community. Size of building(s)Amprovements(s) 251,905 sq. ft. Size of Lot(s) 23.650 acres Part of the ground not covered by the present building(s)/improvements(s) continuing care retirement community is/are used for the actual and regular purposes of Messiah Home, Inc., in operating a continuing care retirement community. Property is now and since has been used continuously and exclusively for the following purpose(s): Reason for Request: It is Messiah Home Inc.'s contention that it is exempt from real estate taxes pursuant to the Institutions of Purely Public Charity Act (10 P.S. 5371 et.seq.) and the Pennsylvania Constitution. No Rent, Revenue or income is or will be derived therefrom. Except: none Certificate of appal Uwe hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verity that the statements made in this appeal are true and correct I understand that false statements herein are made subject to the penalties of 18 Pa C.S. Section relating to unswo falsification to authorities. Signed: '4 Date: 03 Julie Stout, Chief Finanical Officer Phone #: (Home) Messiah Home, Inc. 697-4666 Owner(s) of Record (Day/office) All notices of these proceedings shall be mailed to: Office Use Only Name: Donald R. Reavey, Esquire IFeelf- O O Address: 2933 North Front Street I Harrisburg, PA 17110 2 9 20 CUMBERLAND COUNTY APPLICATION FOR THE EXEMPTION OF REAL ESTATE Under the provmx= of law any person' aggrieved by arty assessment desiring io appeal shall file a statement, in writing. with the 13oarc Assessment Appeals on or before September 1 st Such statement shat designate the assessment appealed from and the address to Wt, the Board shall mail notice of when and where to appear for a hearing No appeal shall be heard by the board unless appellant shall fir have filed the appeal and required documents on or before September 1st, as set forth by law. (') includes taxing dist,, Record Owner(s) Name Messiah Home, Inc., d/b/a Grantham Heights Mailing Address 100 Mount Allen Drive, PO Box 2015 Mechanicsburg, PA 17055 Site Location of Property: 4005 Rider Lane Upper Allen Township ' Number Street Boro/Townsho AssessorsTax Map Identification #: 42-11-0276-008A (TR1, PB 63, PG 86) There is erected on said property: a residential home. i Size of building(s)/Improvements(s) 2,256 sq. ft. 4 Size of Lot(s) 15.00 acres Part of the ground not covered by the present building(s)lmprovements(s) a residential home is/are used for the actual and regular purposes of Mes_ Home, Inc., in operating a comtinuing care retirement community. Property is now and since the date of purchase has been used continuously and exclusively for the following purpose(s): the furtherance of the actual and regular purposes of Messiah Home, Inc. Reason for Request: It is Messiah Home, Inc.'s contention that it is exempt from real estate taxes pursuant to the Institutions of Purely Public Charity Act (10 P.S. 4371 et.seq.) and the Pennsylvania Constitution. No Rent, Revenue or Income is or will be derived therefrom. Except: X1,095.00 monthly rental fee. Certificate of appeal Vwe hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verity tha statements made in this appeal are true and correct. I understand that false statements herein are made subject to the penalties of 1: C.S. Section 4904, relating to unswom fall' ' tan to authorities. l??YYOZ Signed: ,? Date: () 6/0 3 Julie tout, Chief Financial Officer Phone N: (Home) Messiah Home, Inc. 697-4666 Owner(s) of Record (Day/Office) All notices of these proceedings shall be mailed to: 9 a Office Use Only Name: Donald R. Reavey, Esquire Fee I C 0 O I Address: 2933 North Front Street t --- Harrisburg, PA 17110 CUMBERLAND COUNTY APPUCATION FOR THE EXEMPTION OF REAL ESTATE under the provisions of law airy person' aggrieved by any assessment desiring to appeal shall fie a statement. in wd*S with the Board of Assessmerd Appeals on or before September 1 sL Such statement shall designate the assessment appealed from and the address to which the Board" mail notice of when and where to appear for a hearing. No appeal shall be heard by the board unless appellerrt shall first have filed the appeal and required documents on or before September 1 at, as set forth by law. () includes taxing districts Record Owner(s) Name Messiah Home, Inc., d/b/a Grantham Heights Mailing Address 100 Mount Allen Drive, PO Box 2015 Mechanicsburg, PA 17055 Site Location of Property: West Lisburn Drive Upper Allen Township Number Street Boro/Towrsship Assessors Tax Map Identification #: There is erected on said property: Size of building(s)llmprovements(s) n/a Size of Lot(s) 24 acres Part of the ground not covered by the present building(s)lmprovements(s) n/a is/are used for Property is now and since the date of purchase has been used continuously and exclusively for the following purpose(s): the furtherance of the actual and regular purposes of Messiah Home, inc. Reason for Request: It is Messiah Home Inc.'s contention that it is exempt from real estate taxes pursuant to the Institutions of Purely Public Charity Act (10 P.S. 3371 et.seq.) and the Pennsylvania Constitution. No Rent, Revenue or Income is or will be derived therefrom. Except: _, none 42-11-0276-035 the property is a vacant lot. Certificate of appeal Uwe hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verity that tt statements made in this appeal are true and correct. I understand that false statements herein are made subject to the penalties of 18 F C.S. Section 4904, relating to unswom falsif tion to authorities. ?J Signed: G% Date: 0/ OZ 6/0 3 Jul re Stout, Chief Financial Officer Phone#:(Home) Messiah 'me, Inc. ) 697-4666 Owne s of Record (Day/Office All notices of these proceedings shall be mailed to: Office Use Only Name: Fee A 00 I Address: Donald R. Reavey, Esquire 2933 North Front Street Harrisburg, PA 17110 . CUMBERLAND COUNTY APPLICATION FOR THE EXEMPTION OF REAL ESTATE Under the provisions of law any person' aggrieved by any assessment desiring to appeal shag file a statement, in writing, with the Board o Assessment Appeals on or before September list Such statement shag designate the assessment appealed from and the address to whir the Board shall mad notice of when and where to appear for a hearing. No appeal shall be heard by the board unless appellant shall firs have filed the appeal and required documents on or before September t st, as act forth by law. (•) includes taxing distric+ Record Owner(s) Name Messiah Home, Inc., d/b/a Grantham Heights x Mailing Address 100 Mount Allen Drive, PO Box 2015 Mechanicsburg, PA 17055 Site Location of Property: 2326 Bumble Bee Hollow Road Number Street Upper Allen Township Bordrownsto Assessors Tax Map Identification #: 42-29-2456-015A, (Lot 2A, PB 68, PG 51) There is erected on said property: a residential home. Size of building(s)Amprovements(s) 2,065 sq, ft. Size of Lot(s) 5.33 acres Part of the ground not covered by the present building(s)lmprovements(s) residential home 1 is/are used for the actual and regular purposes of Mess I Home, Inc., in operating a continuing care retirement community. Property is now and since the date of purchase has been used continuously and exclusively for the following purpose(s): the furtherance of the actual and regular purposes of Messi. Home, Inc. Reason for Request: It is Messiah Home, Inc.'s contention that it is exempt from real estate taxes pursuant to the Institutions of Purely Public Charity Act (10 P.S. $371 et,seq.) and the Pennsylvania Constitution. No Rent, Revenue or Income is or will be derived therefrom. Except: $1,150 monthly rental income certificate of appeal Uwe hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verity that statements made in this appeal are true and coned. I understand that false statements herein are made subject to the penalties of 18 C.S. Section 4 lating tog unsw7fals nation to authorities. Signed: k," -dv-t Date: R/2 ? /O3 Julie Stout, Chief Financial Officer Phone ff:(Home) Messiah Home, Inc. 697-4666 Owner(s) of Record (Day/Office) ti;,:f; 7 y 21J? All notices of these proceedings shall be mailed to: Office Use Only Name: Donald R. Reavey, Esquire IFee ?J O n I Address: 2933 North Front Street (J Harrisburg, PA 17110 1 CUMBERLAND COUNTY APPLICATION FOR THE EXEMPTION OF REAL ESTATE Under the provisions of law any person' aggrieved by any assessment desiring to appeal shall fide a statement in M 9 with lhe ss Board of j Assessment Appeals on or before September tst Such statement shall designate the assessment appealed from and the address to which i the Board shat mail notice of when and where to appear for a hearing. No appeal shall be heard by the board unless appeltaM shall first have filed the appeal and required documents on or before September 1st, as set forth by law. (') includes tarring districts Record Owner(s) Name Messiah Home, Inc., d/b/a Grantham Heights Mailing Address 100 Mount Allen Drive, PO Sox 2015 Harrisburg, PA 17055 Site Location of Property: 302 Number Assessors Tax Map Identification n: i i r I _„ There is erected on said property: Size of building(s)Amprovements(s) Size of Lot(s) • 260 acres West Lisburn Road Street 42-30-2112-012 a residential home 1,014 sq. ft. Upper Allen Township uorolTownship Part of the ground not covered by the present building(s)lmprovements(s) residential home is/are usedfor the actual and regular purposes of Messi= Home, Inc., in operating a continuing care retirement community. Property is now and since the date of purchase has been used continuously and exclusively for the following purpose(s): the furtherance of the actual and regular purposes of MPgginh Home, Inc. Reason for Request: It is Messiah Home Inc.'s contention it is exempt from real estate taxes pursuant to the Institutions of Purely Public Charity Act (10 P.S. 5371 et.seq. and the Pennsylvania Constitution. No Rent, Revenue or Income is or will be derived therefrom. Except: $725.00 monthly rental fee. Certificate of appeal Vwe hereby declare my/out intention to appeal from the assessed valuation of the property described above and do hereby verity tha: statements made in this appeal are true and correct. I understand that false statements herein are made subject to the penalties of t C.S. Section 4904 relating to unworn Bifieation to authorities. Si ned: w Date: 8/,P 6 ?0 3 9 I Jul Stout, ief Financial Officer Phone N:(Horne) Messiah Home, Inc. Owner(s) of Record (DaylOffice) 697-4666 All notices of these proceedings shall be mailed to: Office Use Only Name: Donald R. Reavey, Esquire Address: 2933 North Front Street In-00 Harrisburg, PA 17110 9 20Q3 CUMBERLAND COUNTY APPLICATION FOR THE EXEMPTION OF REAL ESTATE under the provisions of law any person- aggrieved by any assessment desiring to appeal shall file a statement, in writing, with the Board Assessment Appeals on or before September 1st Such statement shall designate the assessment appealed from and the address to wtw- the Board shelf mail notice of when and where to appear for a hearing. No appeal shall be heard by the board unless appellant shall firs have filed the appeal and required documents on or before September 1st, as set forth by law. (ry includes taxing disby-- Record Owner(s) Name Messiah Home, Inc., d/.b/a Grantham Heights Mailing Address 100 Mount Allen Drive, PO Box 2015 Mechanicsburg, PA 17055 Site Location of Property: Bumble Bee Hollow Road Upper Allen Township Number Street Boro/rownship Assessors Tax Map Identification #: 42-30-2112-069 (Lot 4, PB 74, PG 94) There is erected on said property: The property is a vacant lot. Size of buiiding(s)Amprovements(s) n/a Size of Lot(s) 9.810 acres Part of the ground not covered by the present building(s)ftmprovements(s) n/ a istare used for Property is now and since the date of purchase has been used continuously and exclusively forthefollowing purpose(s): the furtherance of the actual and regular purposes of Messiah dome, inc. Reason for Request: It is Messiah Home Inc.'s contention that it is exempt from real estate taxes pursuant to the Institutions of Purely Public Charity Act (10 P_S. 6471 or S°7 ) and the Pennsylvania Constitution. No Rent, Revenue or Income is or will be derived therefrom. Except: none. i Certificate of appeal Uwe hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verity that tr= statements made in this appeal are true and correct. I understand that false statements herein are made subject to the penalties of 18 F C.S. Section 4904, rig to unswom faisif to authorities. 3 Signed: Date: r1a 10/0 Julie tout, Chief Financial Officer Phone #: (Home) Messiah Home, Inc. 697-4666 Owner(s) of Record (Day/Of lice) All notices of these proceedings shall be mailed to: '2"g Guw Name: Donald R. Reavey, Esquire Office Use Only IF6s ` 00 I Address: 2933 North Front Street ?J Harrisburg, PA 17110 - CUMBERLAND COUNTY APPLICATION FOR THE EXEMPTION OF REAL ESTATE under the provisions of law any person' aggrieved by any assessment desiring to appeal shall file a statement, in wrifirg, with the Board of Assessment Appeals on or before September 1st Such statement shall designate the assessment appealed from and the address to which the Board shat mail notice of when and where to appear for a hearing. No appeal shell be heard by the board unless appellant shall first have flied the appeal and required documents on or before September 1st, as ad forth by law. (') includes taxing districts Record Owner(s) Name Messiah Home, Inc., d/b/a Grantham Heights Mailing Address 100 Mount Allen Drive, PO Box 2015 Mechanicsburg, PA 17055 Site Location of Property: West Lisburn Road Number Street Assessors Tax Map Identification #: 42-30-2112-071 (Lot 2, PB 74, PG 94) There is erected on said property: The property is a vacant lot. Size of building(s)Amprovements(s) n/a Size of Lot(s) 3.630 acres Part of the ground not covered by the present building(s)/Improvements(s) n/ a istare used for Upper Allen Township Boro/Township Property is now and since the date of purchase has been used continuously and exclusively for the following purpose(s): the furtherance of the actual and regular purposes of Messiah Home Inc. Reason for Request: It is Messiah Home, Inc.'s contention it is exempt from real estate taxes pursuant of the Institutions of Purely Public Charity Act (10 P.S. 4371 et.seq) and the Pennsylvania Constitution. No Rent, Revenue or Income is or will be derived therefrom. Except: None. Certificate of appeal Uwe hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verity that the statements made in this appeal are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 49ng to unswom fall'Xef t?ion to auftwrities. ? 6103 Signed: ?\ (?fi `? Date: pU/? Julie Stout, Ch ina ncial Officer phone#:(Home) Messiah Home, Inc. 697-4666 Owner(s) of Record (Day/Office) All notices of these proceedings shall be mailed to: t 2 g M er4rw Name: Donald R. Reavey, Esquire Office Use Only IFS ?r? O 1 I Address: 2933 North Front Street ?f Harrisburg, PA 17110 CUMBERLAND COUNTY APPLICATION FOR THE EXEMPTION OF REAL ESTATE Under the provisions of law any person' aggrieved by any assessment desiring to appeal shad file a statement, in wri ft with the Boar, Assessment Appeals on or before September i st such statement shad designate the assessment appealed from and the address to whi the Board shelf mat notice of when and where to appear for a hearing. No appeal shoo be heard by the board unless appellant shall fi have filed the appeal and required documents on or before September 1 at, as ad forth by law. (') includes taxing distr, Record Owner(s) Name Messiah Home, Inc. , d/b/a Grantham Heights Mailing Address 100 Mount Allen Drive, PO Box 2015 Mechanicsburg, PA 17055 Site Location of Property: 232 West Lisburn Road Upper Allen Township Number Street Boro/rownship Assessors Tax Map identification k: 42-30-2112-072 (Lot 1. P1174, PG 94) There is erected on said property: a residential home. Size of buiiding(s)Amprovements(s) 1,914 sq, ft. Size of Lot(s) 1.060 acres Part of the ground not covered by the present building(s)lmprovements(s) residential home ' is/are used for the regular and actual purposes of f Messiah Home, Inc., in operating a continuing care retirement community. Property is now and since the date of purchase has been used continuously and exclusively for the following purpose(s): the furtherance of the actual and regular purposes of Messiah Hume, Inc. Reason for Request: It is Messiah Home, Inc.'s contention it is exempt from real estate taxes pursuant to the Institutions of Purely Public Charity Art (In P.S. 1171, Pr or. and the Pennsylvania Constitution.- No Rent, Revenue or Income is or will be derived therefrom. Except: $1125 monthly rental fee Certificate of appeal Uwe hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verity tha statements made in this appeal are true and correct. I understand that false statements herein are made subject to the penalties of I C.S. Section 4904, relating to unswom fa ' tion to authorities. I Signed: « Date: ?1,;L b 1 0 3 11 I Jul a Stout, Chief Finanical Officer Phone 8: (Horne) 1 Messiah Home, Inc. 697-4666 Owner(s) of Record (Day/Office) All notices of these proceedings shall be mailed to: 11,11M Office Use Only Name: Donald R. Reavey, Esquire IFee ?- rill I Address: 7933 North Front Street 1yJ w Harrisburg, PA 17110 Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Board ofAssessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes DECISION ORDER GRANTHAM HEIGHTS C/O DONALD R REAVEY ESQUIRE 2933 NORTH FRONT STREET HARRISBURG PA 17110 Dear Property Owner: (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor MAILING DATE: October 29, 2003 PARCEL NUMBER: 42-29-2456-W5A 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: 10/07/2003 DATE DECISION RENDERED: 10/29/2003 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] 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: 181,160 New Assessed Value: 181,160 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 November 26, 2003.(P/ease note: Cumberland County Courthouse is closed Thursday, Nov. 27, 2003 and Friday, Nov. 28, 2003. Therefore all appeals must be filed on or before Monday, Dec. 1, 2003.) Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square (717) 240-6350 Carlisle, PA 17013 (717) 240-6354 (fax) Board of Assessment Appeals BONNIE M. MAHONEY Lloyd W. Bucher Chief Assessor R. Fred Hefelfinger Sarah Hughes - STEPHEN D. TILEY ' Assistant Solicitor DECISION ORDER MAILING DATE: October 29, 2003 PARCEL NUMBER: 42-11-0276-035. GRANTHAM HEIGHTS C/O DONALD R REAVEY ESQUIRE 2933 NORTH FRONT STREET HARRISBURG PA 17110 Dear Property Owner: 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: 10/07/2003 DATE DECISION RENDERED: 10/29/2003 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN Old Assessed Value: 90,830 New Assessed Value: 90,830 19,870 19,870 CLEAN AND GREEN STATUS Not Enrolled Not Enrolled 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 Prothonotarys office on or before November 26, 2003.(Please note: Cumberland County Courthouse is closed Thursday, Nov. 27, 2003 and Friday, Nov. 28, 2003. Therefore all appeals must be filed on or before Monday, Dec. 1, 2003.) 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 MESSIAH HOME C/O DONALD R REAVEY ESQUIRE 2933 NORTH FRONT STREET HARRISBURG PA 17110 Dear Property Owner: MAILING DATE: October 29, 2003 PARCEL NUMBER: 42-28-2421-297. (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEPHEN 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: 10/07/2003 DATE DECISION RENDERED: 10/29/2003 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] Denied - No Change [ ] Approved Review Appraiser's Changes [ j Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 9,532,640 New Assessed Value: 9,532,640 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 November 26, 2003.(Please note: Cumberland County Courthouse is closed Thursday, Nov. 27, 2003 and Friday, Nov. 28, 2003. Therefore all appeals must be filed on or before Monday, Dec. 1, 2003.) 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 MESSIAH HOMES INCORPORATED C/O DONALD REAVEY ESQUIRE 2933 NORTH FRONT STREET HARRISBURG PA 17110 Dear Property Owner: (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor MAILING DATE: October 29, 2003 PARCEL NUMBER: 42-27-1888-079. 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: 10/07/2003 DATE DECISION RENDERED: 10/29/2003 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [ J Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 48,680 NOT New Assessed Value: 48,680 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 Prothonotarys office on or before November 26, 2003.(P/ease note: Cumberland County Courthouse is closed Thursday, Nov. 27, 2003 and Friday, Nov. 28, 2003. Therefore all appeals must be filed on or before Monday, Dec. 1, 2003.) Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square (717) 240-6350 Carlisle, PA 17013 (717) 240-6354 (fax) Board of Assessment Appeals BONNIE M. MAHONEY Lloyd W. Bucher Chief Assessor R. Fred Hefelfinger Sarah Hughes STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: October 29, 2003 PARCEL NUMBER: 42-11-0276-008A GRANTHAM HEIGHTS C/O DONALD R REAVEY ESQUIRE 2933 NORTH FRONT STREET HARRISBURG PA 17110 Dear Property Owner: 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: 10/07/2003 DATE DECISION RENDERED: 10/29/2003 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN Old Assessed Value: 356,200 New Assessed Value: 356,200 178,250 178,250 CLEAN AND GREEN STATUS Not Enrolled Not Enrolled 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 Prothonotarys office on or before November 26, 2003.(P/ease note: Cumberland County Courthouse is closed Thursday, Nov. 27, 2003 and Friday, Nov. 28, 2003. Therefore all appeals must be riled on or before Monday, Dec. 1, 2003.) Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square (717) 240-6350 Carlisle, PA 17013 (717) 240-6354 (fax) Board or Assessment Appeals BONNIE M. MAHONEY Uoyd W. Bucher Chief Assessor R. Fred Hefelfinger Sarah Hughes STEPHEN D. TILEY Assistant Solicitor DECISION ORDER MAILING DATE: October 29, 2003 PARCEL NUMBER: 42-27-1888-076A MESSIAH HOME C/O DONALD R REAVEY ESQUIRE 2933 NORTH FRONT STREET HARRISBURG PA 17110 Dear Property Owner: 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: 10/07/2003 DATE DECISION RENDERED: 10/29/2003 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] 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: 6,173,550 New Assessed Value: 6,173,550 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 November 26, 2003.(P/ease note: Cumberland County Courthouse is closed Thursday, Nov. 27, 2003 and Friday, Nov. 28, 2003. Therefore all appeals must be filed on or before Monday, Dec. 1, 2003.) 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 GRANTHAM HEIGHTS C/O DONALD R REAVEY ESQUIRE 2933 NORTH FRONT STREET HARRISBURG PA 17110 Dear Property Owner: (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor MAILING DATE: October 29, 2003 PARCEL NUMBER: 42-30-2112-072. 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: 10/07/2003 DATE DECISION RENDERED: 10/29/2003 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ j Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] Denied - No Change [ j Approved Review Appraiser's Changes [ j Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 156,990 New Assessed Value: 156,990 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 November 26, 2003.(Please note: Cumberland County Courthouse is closed Thursday, Nov. 27, 2003 and Friday, Nov. 28, 2003. Therefore all appeals must be filed on or before Monday, Dec. 1, 2003.) 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 GRANTHAM HEIGHTS C/O DONALD R REAVEY ESQUIRE 2933 NORTH FRONT STREET HARRISBURG PA 17110 Dear Property Owner: (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor MAILING DATE: October 29, 2003 PARCEL NUMBER: 42-30-2112-071. 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: 10/07/2003 DATE DECISION RENDERED: 10/29/2003 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] 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: 50,400 New Assessed Value: 50,400 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 November 26, 2003.(P/ease note: Cumberland County Courthouse is closed Thursday, Nov. 27, 2003 and Friday, Nov. 28, 2003. Therefore all appeals must be filed on or before Monday, Dec. 1, 2003.) 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 (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor DECISION ORDER GRANTHAM HEIGHTS C/O DONALD R REAVEY ESQUIRE 2933 NORTH FRONT STREET HARRISBURG PA 17110 Dear Property Owner: MAILING DATE: October 29, 2003 PARCEL NUMBER: 42-30-2112-069. 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: 10/07/2003 DATE DECISION RENDERED: 10/29/2003 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] 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: 65,190 NOT New Assessed Value: 65,190 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 November 26, 2003.(P/ease note: Cumberland County Courthouse is closed Thursday, Nov. 27, 2003 and Friday, Nov. 28, 2003. Therefore all appeals must be filed on or before Monday, Dec. 1, 2003.) 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 MESSIAH VILLAGE C/O DONALD R REAVEY ESQUIRE 2933 NORTH FRONT STREET HARRISBURG PA 17110 Dear Property Owner: (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY Assistant Solicitor MAILING DATE: October 29, 2003 PARCEL NUMBER: 42-30-2112-012. 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: 10/0712003 DATE DECISION RENDERED: 10/29/2003 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] 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: 90,820 NOT New Assessed Value: 90,820 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 November 26, 2003.(P/ease note: Cumberland County Courthouse is closed Thursday, Nov. 27, 2003 and Friday, Nov. 28, 2003. Therefore all appeals must be filed on or before Monday, Dec. 1, 2003.) A? W W T rA ?, W 0 V z T Y its W A w z ? U bbo o .5 to zj W ?.i O U r^ V Y O V J 1? y FBI O O 0 d C 7 O U Q Q m 7 N O V N O a C m C 0 m N O) m N a O CL d m rn C c C 0 U m .L.. N :- o_ N U O N N O V am O C_ L. c c 3 u ? C 'a 3 E =0 U m L O m s = m H N N c r C a 3 c'! 7 a o U Z c mm U ce) J n: c CO CO ?d(D o 1 a 0 cr E m L C m cD adLO ap n O l ? l6 C C a-' N >' J C Nd0 t O)? Of m O = c w O O L m m C N L v Lo 0 N p m m N c > m a m0 CM m c 0 N N =< C m N ? L O r C L a " m ?O N m N _T m L .L-. 7 L L 3 L U '- C 3 ? a L) 0 m ? U a Q `o c_ a U m m ? N C U .L.. ? 'S u C m N C 'o c U O EL o W 0 N C 0 d U C_ m m N p .0 ad) E LO °a ' E - o m U N m mr- c O O U C m 0 O :2 r N O` N T E (L d Ead U N L a O m .m.. CL. C m ? N z E c 01 c n Z' z Ez w a) ? 0 a m O c d Y m r W N Z N C z co 5 m N T C ,O C y m ui Ca U L O lL O W a m u m W _ c ~ E a E ) N 7 maw O Y N p C m O ? m N m O = _ m 00 L W >, S4 L dE -o=d UUA 0 O W y m EOA I w x E _ m o 4) M (n C 0 Z C C r ? i >F O O ? J > L 7 N I ? E m C O N E 0 U d U C N 7 N C essiah '049,. 1 NZI LLLAGE Benevolent Care Policy As a ministry of the Brethren in Christ Church and as a public charity as defined under Act 55 (P.L. 508, No. 55) known as the Institution of Purely Public Charity Act, Messiah Village provides care to residents who are unable to pay fully for services. Additionally, the Village has agreements with third-party payors that provide for payments to the Village at amounts different from its established rates. It is the Village's policy that a resident shall not be discharged solely because of the financial inability to pay the monthly fee or other charges, if (a) the resident presents to the Village facts which, in the opinion of the Village, justify financial assistance, and (b) any necessary financial assistance can be granted or continued without impairing the ability of the Village to attain its objectives while operating on a sound financial basis. As a fee-for-service continuing care retirement community, the Village retains the contractual right, under certain circumstances, to discharge residents for failure to pay for services. Correspondingly, residents (and their families or responsible parties in certain circumstances) have entered into a contractual obligation to pay for services provided by the Village and to apply for financial assistance (such as the medical assistance program, Medicare and other forms of payment including insurance agreements), when available, in a timely fashion. Accordingly, the Village differentiates between bad debts and the provision of care on a subsidized or benevolent basis. While providing care on a benevolent basis is part of the mission of Messiah Village, it is done so in its sole discretion. The ability of the Village to provide financial assistance is contingent on a number of factors, including the availability of charitable gifts and the ability to attain its objectives while operating on a sound financial basis. Since the Village's financial assistance policy is subject to many variables, it may be changed or amended from time to time. The possibility of providing financial assistance should not be construed as an assurance or guarantee of life care by the Village. If financial assistance is granted, there is no guarantee that such assistance can or will continue indefinitely, or for any specific period of time. The Village may discontinue or reduce any financial assistance if there is a change in a resident's financial circumstances permitting the resident to bear all or an increased portion of the monthly fee or other charges, or if any factual representation by the resident made in the original application for admission and related documents or in support of a request for financial assistance is determined to have been materially false or inaccurate, or if the continuation of such financial assistance will, in the Village's opinion, impair the ability of the Village to attain its objectives while operating on a sound financial basis. The Village shall take into consideration future economic conditions and the ability of the resident's estate to satisfy financial obligations when making a determination regarding the resident's request for financial assistance. The following provisions are related to the foregoing statement of policy. Application Process. The resident or responsible party shall apply for financial assistance by completing the application for financial assistance and submitting it to the Billing Specialist of the Village's fiscal services department. A resident. applying for financial assistance shall be given the Village policy on Benevolent Care. The Billing Specialist will review the application for financial assistance and determine if the spend-down of resources appears reasonable. Particular attention will be given to ascertain whether or not the resident and the responsible party have acted in good faith. Discrepancies in the reasonableness of the spend-down of resources shall be discussed and resolved with the resident or their responsible party in order to determine whether or not the request for financial assistance will be considered. Assuming spend-down matters are resolved satisfactorily, the application will be forwarded to the Chief Financial Officer for consideration of approval. Conditions of Eligibility. It shall be a condition of eligibility for consideration for financial assistance that the resident shall not have transferred, gifted or depleted resources in contemplation of their residency at the Village, or subsequently, which were represented as being available or which would impair the resident's ability to satisfy the resident's financial obligations to the Village. Additionally, the'financial information provided by the resident in the application documents for admission, and documents subsequently requested by the Village, or in support of the resident's request for financial assistance must not contain any material misrepresentations or omissions. In the event that the resident's income is or becomes insufficient to pay the monthly expenses incurred, the resident shall immediately take all necessary steps to sell and liquidate capital assets and other resources in order to fulfill the resident's financial obligations to the Village. The resident has an affirmative obligation to make Resident's financial needs and resources known to the Village at least sixty (60) days in advance of the need for financial assistance or at such time as the resident's assets become less than 58,000.00. Prior to requesting consideration for financial assistance, it is expected that the resident will seek other available sources of financial assistance, including family, church or social welfare agencies which may be in a position to render financial assistance. If other resources are available to provide financial assistance to the resident, that fact will be taken into consideration in determining whether any financial assistance should be granted by the Village, and if so, in what amount. Resident Obligations. The resident and / or their authorized representative, is required, on a timely basis, to apply for and to take the steps necessary to obtain, if qualified, financial assistance from any appropriate governmental agency, including but not limited to the Pennsylvania Department of Public Welfare, which administers the medical assistance program to cover the cost of care in the Nursing Center. It is contemplated by the Village that an individual who becomes eligible for consideration for financial assistance, shall qualify for medical assistance in the event of transfer to or occupancy of the Nursing Center. The Village shall exercise its best efforts to maintain the resident, if qualified for financial assistance, on a subsidized basis within the system of care operated by the Village. The amount of any subsidy, if provided and available, shall be determined by the Village in accordance with financial assistance guidelines periodically established by the Village. Other Resources and Recovery of Community Subsidy. If the resident's monthly fee or other charges are subsidized wholly or partly by the Village, the resident shall transfer their total monthly income, less sixty (560.00) for personal use, to the Village. Furthermore, the resident shall not sell or otherwise transfer property without the written consent of the Village. If the resident owns any property not disclosed on the application documents or acquires property subsequently and does not disclose its acquisition, the Village shall be entitled to so much of such property, up to its whole value, as is equal in value to the total amount of subsidy or financial assistance provided by the Village. If the resident's monthly fee or other charges have been subsidized wholly or partly by the Village, then the resident or resident's estate shall be liable to the Village for amounts equivalent to the amount of any financial assistance provided by the Village to the resident less the balance in the resident's personal use allowance account. The Village, in its sole discretion, may deduct, from funds otherwise due to the resident as a refund under any residency agreement with the Village, amounts equivalent to the amount of any financial assistance provided by the Village up to the whole value of the refund. Such deductions shall be made at the time that any refund becomes due and payable to the resident under the residency agreement. Disclosure of Financial Resources. The Village may from time to time request from the resident financial statements and copies of tax returns if the resident has requested or has received financial assistance from the Village. The resident shall comply with such requests made by the Village. The Village will require updated financial disclosure prior to a transfer to the Villages nursing center or assisted living center. essiah ??irLAGE Statement on Benevolent Care April 2001 As a ministry of the Brethren in Christ Church and as a public charity, Messiah Village provides care to residents who are unable to pay fully for services. The Village also accepts payments from the Medicare and Medical Assistance Programs that are often less than the Village's established private- pay rates. It is the Village's policy that a resident will not be discharged solely because of the financial inability to pay the monthly fees or other charges, if the resident can justify the need for financial assistance and the financial assistance can be granted or continued without impairing the ability of the Village to attain its objectives while operating on a sound financial basis. While providing care on a benevolent basis is part of the mission of Messiah Village, the conditions associated with a request for financial assistance are evaluated by the Village in its sole discretion. Messiah Village is a fee-for-service continuing care retirement community that provides services in exchange for the payment for such services. As residents progress through the continuum of care, the costs of providing more extensive services often increase. Similarly, the fees associated with these services also increase. Residents (and their families or responsible parties in certain circumstances) commit to pay for services provided by the Village. Residents also commit to apply for financial assistance in a timely fashion. The Village differentiates between bad debts and the provision of care on a subsidized or benevolent basis. Accordingly, the Village reserves the contractual right, under certain circumstances, to discharge residents for failure to pay for services. Since the Village's financial assistance policy is subject to many variables, it may be changed or amended from time to time. The possibility of providing financial assistance should not be construed as an assurance or guarantee of life care by the Village. If financial assistance is granted, there is no guarantee that such assistance can or will continue indefinitely, or for any specific period of time. The Village may also discontinue or reduce any financial assistance if there is a change in a resident's financial circumstances permitting the resident to bear all or an increased portion of the monthly fee or other charges, or if representations made by the resident are determined to have been materially false or inaccurate. Application Process The resident or responsible party will apply for financial assistance by completing an application for financial assistance and submitting it to the Billing Specialist of the Village's fiscal services department. The Village will review the application for financial assistance and determine if the spend-down of resources appears reasonable. Particular attention will be given to ascertain whether or not the resident and the responsible party have acted in good faith. Discrepancies in the reasonableness of the spend-down of resources will be discussed and resolved with the resident or their responsible party in order to evaluate the request for financial assistance. Assuming spend- down matters are resolved satisfactorily, the application will be forwarded to the Chief Financial Officer for consideration of approval. Conditions of Eligibility 1. The resident will not have transferred, gifted or depleted resources in contemplation of their residency at the Village. 2. The resident will not have transferred, gifted or depleted resources which were represented as being available to pay for services or which would impair the resident's ability to satisfy the financial obligations to the Village. 3. The financial information provided by the resident in the application documents for admission, and documents subsequently requested by the Village, or in support of the resident's request for financial assistance must not contain any material misrepresentations or omissions. 4. In the event that the resident's income is or becomes insufficient to pay the monthly expenses incurred, the resident will immediately take all necessary steps to sell and liquidate capital assets and other resources in order to fulfill the resident's financial obligations to the Village. 5. Prior to requesting consideration for financial assistance, it is expected that the resident will seek other available sources of financial assistance, including family, church or social welfare agencies which may be in a position to provide financial assistance. The Village will consider the availability of such financial assistance in evaluating a request for financial assistance. 6. The resident and/or their authorized representative will, on a timely basis, apply for and to take the steps necessary to obtain financial assistance from -Appropriate governmental agencies such as the Medicare and Medical Assistance Programs. The Village expects that an individual, who becomes eligible for consideration for financial assistance, will qualify for medical assistance in the event of transfer to or occupancy of the Nursing Center. 7. The resident will initiate a request for financial assistance and complete an application for financial assistance at least sixty (60) days in advance of the need for financial assistance or at such time as the resident's assets become less than $8,000. Other Resources and Recovery of Community Subsidy If the resident's monthly fee or other charges are subsidized wholly or partly by the Village, the resident will transfer their total monthly income, less sixty (560.00) for personal use, to the Village. Furthermore, the resident will not sell or otherwise transfer property without the written consent of the Village. If the resident owns any property not disclosed on the application documents or acquires property subsequently and does not disclose its acquisition, the Village will be entitled to so much of such property, up to its whole value, as is equal in value to the total amount of subsidy or financial assistance provided by the Village. If the resident's monthly fee or other charges have been subsidized wholly or partly by the Village, then the resident or resident's estate will be liable to the Village for amounts equivalent to the amount of any financial assistance provided by the Village to the resident less the balance in the resident's personal use allowance account. The Village, in its sole discretion, may deduct, from funds otherwise due to the resident as a refund under any residency agreement with the Village, amounts equivalent to the amount of any financial assistance provided by the Village up to the whole value of the refund. Such deductions will be made at the time that any refund becomes due and payable to the resident under the residency agreement. Disclosure of Financial Resources From time to time, the Village may request financial statements and copies of tax returns from the resident if the resident has requested or has received financial assistance from the Village. The resident will comply with such requests made by the Village. The Village will require updated financial disclosure prior to a transfer to the Villages nursing center or assisted living center. A copy of the complete Benevolent Care Policy is available upon request. if r.T.OSIBG DOC17 WT 10. ` U. S. TREASURY DEPARTMENT INTERNAL REVENUE SERVICE r1iI-90-0141-195 DISTRICT DIRECTOR r. 0, sox 1e836 ehiladelphia, Pa. 19108 In reply refer tc kU:HtP November 3, 1964 bessiah Hama F/K/k Messiah Rescue L Ilenevulunt lime 'Mims and 2001 Paston -itreet Charitable Harriaburg, Pennsylvania roar a" asou"M 11 vu Q Ira Accau ,nus Peeves am we November 30 0entlasrnt Based upon the evidence submitted, it is laid that you am exempt haw Federal Income tax as an onnotmuon described in section 5011c(31 of the Internal 9evewa Code, on it is shown that you tae organized and operated exclusively for the purpose shown above. Any questions concerning taxes levied under other subtitles of the Code should be submitted to us. You on not required to file Federal income tax returns so Iong as you retain an exempt status, mar less you are subject to the tax on unrelated business Income imposed by section 511 of the Code and are required to file Form MT for the purpose of reporting unrelated business taxable income. Any changes In your character, purposes or method of olo-vation should be reported immediately to this office for consideration of their effect upon your exempt status. You should also report any change in yaw mmrs at address. Your liability for filing the annual Information return, Form M. Is met forth above. Thal return, if required, must be filed after the close of your annual accounting period indicated above. L Contributions mode to you are deductible by donors as provided to Section 170 of the Code. Be. quests, *actes, devisas, "asters or gifts to or for your use are deductible for Federal estate and gift tax purposes under the provisions of section 2055, 2106 and 2522 of tie Cods. You are not liable for the taxes imposed under the Federal fnsuroor-e Contributions Act (soctel security taxes) unless you file a waiver of exeepttah certificate as provided to such Act. You are not liable far the tax Imposed order the Federal Unemployment Tau Ad. Inquiries about the waiver of exemption cattfffats for social security tans should he addressed to this of lice. This 1s a determ?notion latter. Our letters to you dated September 1.7, 1963, marcn 181 1964 and September 22, 19611, advisiry-. that you are not relieved of the requirements for filing Federal income tax returns, may be disregarded. Very truly -yours, Kenneth 0, Hook District Director ! CCI Pau1 E. Clouser, Esq* polo 204 1019W "a - . h ea DD ©ww=Mi (tQ flOD? 5i }? Internal Revonw Semlee eme"mD @@ Dote I Is Cesar new to 11.A9?7A MES&TAH HOME 2001 PAXTON STREET HARRISPUPGI PA 17111 Gentiomm Based an the info motion you recently submitted, we have classified you as an organization that is not a private foundation as defined in section Soo) of the Intend Revenue Code. Your classification is based an the assumption that your operations will be as stated in your notification. Any chomps in mr purposes. character, or method of operation oust be reported to yeor District Director so to may.eonsider the affect on your status. i Sincerely your, Q ?1J Chief, Rulings Section Exempt Organizations Branch FORM *W)14 01•7m tcoNTIN000ai M Adenmserywfyaa 600 Arab st, nwedWA. PL 19106 D? ®Q trio Mobw @00 Interml Re aMM 17 JUN 1971 Kessish Homm 200E Paxton St. Harri.sbu 1, Pa. SOP venue servio* r -w ww s eo:7212:sYlria?ee 717.757-1535 17111 rwm i- - - 990 fra.MWO& November 30, 1975 We are pleased to tell you that as a result of oar examination for the above periods we will continue to recognize your organization as tax-exempt. We have indicated below whether there is a change in your liability for the unrelated business income tax as provided by sections 511 through 515 of the Internal Revenue Code. El There is no change. ? You will receive an examination report explaining the proposed adjustments. Thank you for your cooperation. Sincerely yours, District Director Fens L401 OWL s-M 1 Internal Revenue Service Department of the Treasury o.,uKi areas a Messiah Home Inc. alts MAasiah Village 100 Mt. Allen Drive machwidnIr'gs ft 17CS5-6171 Ci recToF'a? low MU61461 isae+ 3~ 92????78Y' Fals, EVEDDa72O4-TPl Dow: Docasbor lls 1987 The follovin information retarding ''(?) exempt statue for your organization And Is?lll 23-IZWW and EW 2j- jY2149" Is furnished in ro?pon?e to your letter doted llovamber 6 1 and tolephms e of 12/1t/o7 between Mr. Robert Pry or :. r otfl ci !oa M -ii to of L T' C°ve searchad our f i lei 'a d can find no record that the organisation is exempt from rederat manna Tax. In the event the organisation visMa to apply far tax-esnyt Statues the appropriate forms and Intonation are attached. A seareh of our files Indicates that the organisation is 6 4 exempt from Federal Income Tax order Section 5ol(c)N) of the code and nut. A Dri vats ferlrxiatinn 11F r%oasim or Kr19121(3) nil thq P++Aw_ effective Feb. 19lJ. A fact sheet containing basic information about the organisa- tion's tax-exempt status is Mcloaed. A copy of our letter tertifyigg thi Status Of the organisation is enclosed. [?! A copy of our latter certifying tbs status of the organization to not available. Mrevere this letter soy be used to warily your tax-exempt status. [? Your change of address has been noted in our tiles. Our records now Indicate your address as: /7rs/ As noted in the telephone conversation with Mrs hys the ocrrection of the code section fron 5o1(c)(5) to section 54(c)(3) is being asda. }htry of the organization's w - in Publication 78. a....iative List, is also being • processed. Request for correction with organization of filing requirements for employment tales has been sent to our Taxpayer Service Divisiono sincerely your. w-/!o- t District 3.1.74.40 256 IN Rst AISIICOMT OR t IN ZIN OMRT Cw Coo= FLUX ARTIC M OF HBSSLUI M= t CP OA[Lr= C0O 2,TB101SYLVA1Rl ` mo UNWMLM Vim 1 110. 1797 Jun T1R11, 1964 exam or woes 1. Upon consideration of the Petition of ethae A,:;xrOidaz1 ysesident, and Ralph H. Winger, Saeretary, for the.appreaai at ;' r Lsaozpmgtlon ;at,-tfiiaia>s' Ras}' the Aasndaonta of the Artiales of and Bsaevolet Nooe,It is hereby lnoad that c: .• 1.. ', ,..?,. A. The amended Articles are is gropes tes. : ?.;'': S. The amended Articles of Incozparati'oa are sitfiia the provisions of the Hon.pzatit _Corporatioa;lic?r of 19330 13 P. C 4831-101 at seqt C. the sae stated is the aaeaded iztioles. inoorpazation are LKal and not iajasteor,'to•-,,,-;. 0. The a" name of the Cospcratien; HBRt a4?•,.•;v is presently available for user by the^.• cwii `= <=' 1. The amended articles at ineorporatiaa el lMaSy. - set out-in Petitionor's 3xhibit "S^ do S i 'tat x .N /s/ Honer J ? s= Vatedt .September 74, 1964 ' G L i? i% S 3.1.74.40 117 AXVW WS TO CHARM OF MWIAH RZSCUR Alm BXXV X=r MM In accordance with the Act of May 5, 1975, P. L. 259, Article VII, Settles 709, 15 P. S. 7851-707, as amended, the following l.ndividuals being all of the cabers of the corporation, and being the only persons required to vote thereon, do hereby consent to the Amendments to the Articles of Interposition as hereinafter out forths ARIICLZ I - ZAMZ The Name of the Corporation (hereinafter termed "Corporatioc is MM1AH HOQ. ARrICLZ 11 FORM W - The purposes of the Corporation, to which all its resources - -and the exercise of its parrs are dedicated, are-to aZle9tiate the distress and hardship of the aging hyhadaimiatelisp to the particular needs of thew persons, and by%'thia Christift witeess ; to advance the Zingdon of Ood, promotw•seaiai..wllary.;?id 2eeYa4 _.;? the burdens-of goveraaant. The Corposatisq•doss net notisiOuto ... pecuniary gain or profit, incidental or otherwise, In ito members. ARTICLZ III - PRT]cn%L c cx The principal office of the corporation is Zarrisburg, Dauphin County, Pennsylvania. ARTICLZ IV - TERM OP =j7ZNCi The Corporation is to e:dst perpetually. ARTICLZ V - POWERS The Corporation shall have the following posers, as limited, and in addition to those given, by the laws of the Commonwealth o' Pennsylvania: miarT 'B" 3.1.74.40 256 A.To accept, acquire, receive, take, and hold by bequest, devise, grant, gift, purchase, exchange, lee se, transfer, judicial order or decree, or otherwise, for any of its objects and purposes, any property, both real and personal, of what- ever kind, nature, or description and wherever situnted. B.To sell, exchange, convey, transfer at otherwise dispose of any real estate, the continsed sae of ownership of which the Tznatae may determine is no longer necessary for the purposes of the Cor- poration, subject, however, to the approval them- of by the amoral Conference of the Brrthrm in Christ, a cam-profit corporation of for Common- wealth of Pennsylvania, chartered seder the 1a- riodiotion of the Common Pleas Court of Dmspisla County, and in accordance with the bylaws there- of. C.To borrow money, and from time to Sims, to makes accept, endorse, execute, and issue bonds, debm- tares, promissory notes, bills of exchange and other obligations of the Corporation for smsys borrowed or in payment for property acquired or for any of the other purposes of the Cerporatim, and to secure the payment of any such obligations by mortgage, note, pledge, deed, indenture, agree- Mont, or other Instrument of trust, or by other -lien upon, assignment of, or agromo mt in regard to all or any part of the, property, rights, or privileges of the, Corporation wherever sitasted, whotnor now owned or hereafter to be acgaired. D.To invest and reinvest its fonds in sack stocks, bonds debentures, mortgages, or in such other seenr;tLee and property as its Board of Trustees shall drm advisable subject to the limitations and conditions contalmed in any bequest, devise, grant,gr gift. Z. In ge,nmrsl, to exercise such other parrs which now err or bereafter may be, conferred by law upon a corporation organized for the purposes horsinabove set forth, or necessary or incidental to the powers so canferred, or condactive to the attainment of the purposes of the Corporation. ARTICLE VI - MAMGMM The business and affairs of the Corporation shall be managed by a Board of Trustees consisting of seven (7) members. The manner of selection an well as the terms of service for ssmsbor- ship on the Board of Trustees shall be detarminad in sneh manner ' 3.1.74.40 V9 as the By-laws of the General Ccnderenae of the Brethren in Christ so provide and may frog time to ties provide. ARTICLi VII - XDMXRSHIP Membership in the Corporatim shall consist of those persons constituting the Board of Trustees at any particular time. ARTICLE VIII - NW aToCR BABIB The Corporation is organised span a nm-stock basis. ARTICLR IX - A1000ONIi Ameadments to these Articles shall be effectAW as provided by law and in addition thereto shall be approved by a majority - of the Board of Tzuatees and by the General Comfermmom of the Brethren in Christ, a eon-profit corporation of the Commisonwalth of Pennsylvania. ARTZCL3 X - DISBOIMICK _ In the want of dissolution, other than by merger or eon- solidation with a similar charitable or religious entity the asssts of the Corporation, whether in cash or is ldmds sell be distributed and shall become the property of the General Con- ference of the Brethren in Christ, a mon-profit corporation of the Commonwealth of Pennsylvania, or other aimilar orgamisatims which qualify for exemption under Section 301 (c) (3) of the Internal Revenue Code to be used lor one or more of the-pmrposes specified therein. IM WITNESS t/lMM? the Members of the Corporation have here- unto executed this instrument the 10th day of Jane, 1964. W=4233, /a/ Fred F. Frey /s/ Ethan A. Kreider /a/ Fred F. Frey /s/ Musser X. Martin /e/ Fred F. Frey /s/ Ralph H. Winger /s/ Fred F. Frey /a/ J. Ziegler Hess /s/ Fred F. Frey /s/ J. Ralph Wenger /s/ Fred F. Frey /a/ Marx Reefer /s/ Fred F. Prey /a/ H. Musser Forry Messiah Home Bylaws INTRODUCTION The purpose for which this Corporation is formed and its powers are set forth in the Articles of Incorporation. Its function shall be to operate within the framework, policy, and principles of the General Conference of the Brethren in Christ Church and to exercise the rights and powers as more specifically enumerated in Article V and VI of the Articles of Incorporation of the Corporation. ARTICLE I Identification and Duration of the Corporation Section 1. Name: The name of the Corporation shall be and is Messiah Home, and it shall also be known as and do business by the name Messiah Village and/or Grantham Heights, and/or such other names as may be designated by the Board of Directors (the term "Board of Directors" is used herein interchangeably with the term "Board of Trustees" as that term is used in the Articles of Incorporation) from time to time. Section 2. Location: The registered office of the Corporation shall be 100 Mt. Allen Drive, Mechanicsburg, Pennsylvania 17055, unless otherwise changed by a vote of the Board of Directors, and a statement of such change is filed in the Pennsylvania Department of State or until changed by an appropriate amendment of the Corporation's Articles of Incorporation. 'Section 3. The corporate seal shall have inscribed thereon the name "Messiah Home", the year of its organization, "1896", and the words "Corporate Seal, Pennsylvania" Section 4. Duration: The Corporation is to exist perpetually. ARTICLE II Purposes Section 1. Mission Statement: Messiah Village, a ministry of the Brethren in Christ Church, is committed to providing high quality housing, supportive services, and health care to older people in an atmosphere of Christ-like love and concern for the whole person. Adopted 9-14-93. Section 2 Statement of Purposes: The purposes for which the Corporation is formed are those set forth in its Articles of Incorporation as from time to time amended. The current statement of purposes adopted on September 8,1998 by which the Corporation will accomplish its mission include the following: a. Ministry Structure - The Corporation will accomplish its mission as a church-related non-profit corporation that provides residential, personal, health care and community services primarily for older adults. b. Core Values - The Corporation will accomplish its mission by promoting an organizational culture that demonstrates compassion, honesty, enthusiasm, efficiency, and creativity. C. Growing and Improving- The Corporation will accomplish its mission by providing services and developing facilities, systems, and resources that are continually growing and improving. d. Relationships - The Corporation will accomplish its mission by developing relationships that are rewarding and effective among and between residents, clients, families, employees, board members, volunteers, donors, vendors, organizations, communities, and churches. Section 3. Not for Profit Organization: All of the assets and the earnings of the Corporation shall be used exclusively for educational, charitable or religious purposes within the meaning of § 501(c) (3) of the Internal Revenue Code of 1986, as amended or any substitute law, in the course of which operations: (a) No part of the net earnings of the Corporation shall inure to the benefit of, or be distributable to its directors, officers, or other private persons, except that the Corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth herein. (b) No substantial part of the activities of the Corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the Corporation shall not participate in, or intervene (including the publishing or distribution of statements), in any political campaign on behalf of or in 3 opposition to any candidate for public office except as authorized under the Code. (c) Notwithstanding any other provisions contained herein, the Corporation shall not carry on any other activities not permitted to be carried on by a corporation exempt from tax under Section 501 (c)(3) of the Code, or by a corporation, contributions to which are deductible under Section 170 (c)(2) of the Code. ARTICLE III Basic Policies Section 1. The Corporation shall be noncommercial and nonpartisan. Section 2. The name of the Corporation or the names of any members in their official capacities shall not be used in any connection with a commercial concern or with any partisan interest or for any purpose not appropriately related to promotion of the objects of the Corporation. Section 3. Each director and officer of the Corporation stands in a fiduciary relationship with the Corporation and is required to perform his or her duties in good faith, in the best interest of the Corporation and with reasonable care. In order to preserve its tax exempt status under Section 501(c) of the Internal Revenue Code of 1986, as amended, the Corporation must avoid conferring a private benefit on individuals, particularly "insiders" which includes directors or officers of the 4 Corporation. The Board of Directors shall adopt a Conflict of Interest Policy. Any transaction or arrangement between an "insider" and the Corporation must be approved in accordance with the provisions of such Policy. Section 4. The Corporation shall promote the emotional, spiritual, social, educational, and physical well-being of all its residents and clients through its programs and services. Section 5. The Corporation shall provide campus-based and community-based retirement services for residents and clients including, but not limited to residential living, assisted living, nursing care, home care, and adult day services. Section 6. The Corporation may from time to time enter into various alliances and collaborative agreements and ventures with other organizations so as to provide shared services or expand the ministry of the Corporation. ARTICLE IV Membership Section 1. Nonstock Basis: The Corporation is organized upon a nonstock basis. Section 2. Members: Membership in the Corporation shall consist of those persons constituting the Board of Directors at any particular time. Section 3. Membership Action: A meeting, vote, resolution or other action of the Board of Directors also shall constitute a meeting, vote, resolution or other action of the Membership, whenever such action of the Membership may be required by the nonprofit corporation law for proper corporate action. ARTICLE V Government Section 1. Board of Directors: The general management of affairs of the Corporation shall be vested in the Board of Directors, who shall be selected as provided in Section 1 of Article VI of these by-laws. The number of directors shall be between twelve and fifteen unless such number is changed by amendment of these by-laws. Section 2 Officers: The officers of the Corporation shall consist of a Chair, a Vice Chair, a Secretary, and a Treasurer, selected from the Board of Directors as provided in Section 1 of Article VII of these by-laws. ARTICLE VI Board of Directors' Section 1. Selection and Vacancies: a. Selection: At least seventy-five percent of the directors of the Corporation shall be members of the Brethren in Christ Church who shall be confirmed by the General Conference of the Brethren in Christ Church. Directors who are not members of the Brethren in Christ Church shall be supportive 6 of the mission, principles, and heritage of the Corporation and the Brethren in Christ Church and shall be confirmed by the General Conference of the Brethren in Christ Church. b. Duration of Term: A director shall be selected to serve a term of four years. Tenure of office shall be limited to three successive terms, excluding the years served in completing a former member's unexpired term. After an absence of one year, a former member shall be eligible for re-election. C. Vacancies: In case of a vacancy by death, removal, or resignation or for any other reason, the Board of Directors shall inform the Brethren In Christ General Conference Secretary of the name of the director vacating the Board and may choose a successor director in consultation with the Brethren in Christ General Conference Secretary to serve until the next convening of the General Conference of the Brethren in Christ Church, when the selection shall be confirmed by the General Conference. d. Resignations: A Director of the Corporation may resign at any time by giving written notice to the Chair or the Secretary of the Corporation. Such resignation shall take effect on the date of the receipt of such notice or at any later time specified therein and, unless otherwise specified therein, the acceptance of such resignation shall not be necessary to make it effective. The term "Board of Directors" is used interchangeably with the term "Board of Trustees" as that term is used in the Articles of Incorporation. e. Removal of Director: Any director may be removed by a vote of two-thirds of the members of the Board of Directors at any regular or special meeting duly called for that purpose, for conduct detrimental to the interests of the Corporation, for lack of sympathy with its objectives, for refusal to render assistance in carrying out its purposes, or for any other reason, with or without cause, as may be deemed appropriate by the Board of Directors. Any such director proposed to be removed shall be entitled to at least five (5) days notice in writing by mail of the meeting at which such removal is to be voted upon and shall be entitled to appear before and be heard at such meeting. Section 2. Powers and Duties: a. Powers: The Board of Directors shall be empowered to exercise all powers granted to the Corporation by virtue of Article V of the Articles of Incorporation. b. Duties: The Duties of the Board of Directors shall be: (1) To oversee the business and affairs of the Corporation, (2) To approve the annual budget of the Corporation; (3) To employ a duly qualified President, as the chief executive officer of the Corporation; (4) To submit a status report to the General Conference of the Brethren in Christ Church; (5) To insure that written policies concerning ethical conduct of directors are reviewed periodically; (6) To create special committees; (7) To elect officers; (8) To oversee the work of standing committees, special committees or task forces; (9) To ensure appropriate policies are in place related to resident and client care and employee practices; (10) To approve the strategic plan; (11) To approve the purchase or sale of significant property or assets and/or enter into a merger or acquisition; and (12) To take such actions as may be deemed necessary in the exercise of proper oversight of the Corporation. Section 3. Meetings: a. Annual Meetings: The annual meeting of the Corporation shall take place within 60 days of the meeting of the General Conference of the Brethren in Christ Church in the year of such conference meetings and otherwise at the first meeting of the Corporation's fiscal year. At the annual meeting, new directors, if any are appointed, will be seated. b. Regular Meetings: Regular meetings of the Corporation will be held at times designated by the Board of Directors, with five days' written notice given to all members. 9 c. Special Meetings: Special meetings of the Corporation may be called at any time by the Chair of the Board of Directors or by any group of directors composing sixty percent of the directors so long as seven days, written notice of the meeting is given to all directors and such notice indicates the time, place and object of the meeting and is signed by the Chair or at least sixty percent of the directors. d. Emergency meetings: Emergency meeting of the Board of Directors may be called by the Chair or the Executive Committee at any time when, in the judgment of the Chair or Executive Committee, an emergency exists. e. Notice, What Constitutes: Whenever written notice is required to be given to any person under the provisions of the Articles, these Bylaws, or the Pennsylvania Nonprofit Corporation Law of 1988, as amended, it may be given to such person, either personally or by sending a copy thereof by first class mail, postage prepaid, or by telecopier or email, to his or her address or telecopier number or email address supplied by him or her to the Corporation for the purpose of notice. If the notice is sent by mail it shall be deemed to have been given to the person entitled thereto when deposited in the United States mail. A notice of meeting shall specify the place, day and time of the meeting and any other information required by applicable law or these Bylaws. 10 When a meeting is adjourned, it shall not be necessary to give any notice of the adjourned meeting or of the business to be transacted at an adjourned meeting, other than by announcement at the meeting at which such adjournment is taken. f. Waivers of Notice: Whenever any written notice is required to be given under the provisions of the Articles, these Bylaws, or the Pennsylvania Nonprofit Corporation Law of 1988, as amended, a waiver thereof in writing, signed by the person or persons entitled to such notice, whether before or after the time stated therein, shall be deemed equivalent to the giving of such notice. Attendance of a person at any meeting shall constitute a waiver of notice of such meeting, except where a person attends a meeting for the express purpose of objecting, at the beginning of the meeting, to the transaction of any business because the meeting was not lawfully called or convened. g. Modification of Proposal Contained in Notice: Whenever the language of a proposed resolution is included in a written notice of a meeting, the meeting considering the resolution may without further notice adopt it with such clarifying or other amendments as do not enlarge its original purpose. h. Exception to Requirement of Notice: Wherever any notice or communication is required to be given to any person under the 11 provisions of the Articles, these Bylaws, or the Pennsylvania Nonprofit Corporation Law of 1988, as amended, or by the terms of any agreement or other instrument, or as a condition precedent to taking any corporate action, and communication with such person is then unlawful, the giving of such notice or communication to such person shall not be required and there shall be no duty to apply for a license or other permission to do so. i. Place of Meeting: Meetings of the Board of Directors may be held at such places within or without Pennsylvania as the Board of Directors may from time to time appoint, or as may be designated in the notice of the meeting. Quorum: A majority of members shall constitute a quorum for the transaction of business in any meeting of the Board of Directors or Board of Directors' committees. k. Voting: Each director of the Corporation is entitled to one vote which he/she must cast in person or in some situations electronically as noted in this Article VI, Section 3 n. Except those actions requiring super-majority approval, corporate action shall be approved by a majority vote of the directors present and voting at any meeting of the Board of Directors where a quorum is present. 1. Super-Majority Voting Requirement: In addition to the other actions requiring super-majority approval stated herein, no 12 resolution approving the merger, consolidation, liquidation or dissolution of the Corporation or any action that would result in the sale or disposition of all or substantially all of the assets of the Corporation shall be valid unless first approved by the affirmative vote of two-thirds (2/3) of the Board of Directors. Notice of any proposed corporate action requiring super- majority approval, except indemnification, shall be provided to the General Conference of The Brethren in Christ Church prior to the commencement of the meeting at which such proposed action could be taken. M. Informal Action: Any action required to be taken at a meeting of the Board of Directors may be taken without a meeting if a consent in writing setting forth the action so taken shall be signed by all the Directors and filed with the Secretary of the Corporation. n. Electronic Meetings: Directors or members of any committee may participate in and act at any meeting of the Board of Directors or committee through the use of a conference telephone system or other communications equipment by means of which all persons participating in the meeting can verbally communicate with each other and be heard by one another. Participation in such meeting shall constitute attendance and presence in person at the meeting of the persons so participating. 13 If so directed by the Chair, any vote by a Director participating in such a meeting may be cast by electronic transmission in the form of email or telecopier or other means acceptable to the chair. o. Compensation: No Director may receive compensation for services as a Director, but a Director shall be entitled to reimbursement of expenses incurred as a direct result of carrying out any responsibility as a Director. Section 4. Indemnification 4.1 Definitions: For purposes of this Article: (a) "Corporation" means the Corporation named at the beginning of these Bylaws, and if it is involved in any consolidation or merger, each constituent Corporation absorbed in, and each surviving or new Corporation surviving or resulting from, such consolidation or merger; (b) "liability" means any compensatory, punitive or other damages, judgment, amount paid in settlement, fine, penalty, excise tax, and cost or expense of any nature whatsoever, including without limitation attorneys' fees and costs of proceedings; (c) "indemnified capacity" means any and all past, present and future service by a representative in one or more capacities: (i) as a director, officer, employee or agent of the Corporation, or 14 (ii) at the request of the Corporation, as a director, officer, employee, agent, trustee or fiduciary of another corporation or any partnership, joint venture, trust, employee benefit plan, or other entity, enterprise or undertaking, including service as a representative that imposes duties on or involves service by the representative with respect to an employee benefit plan, its participants or beneficiaries, (d) "proceeding" means any threatened, pending or completed action, suit, appeal or other proceeding of any nature, whether civil, criminal, administrative or investigative, and whether formal or informal, and whether brought by or in the right of the Corporation, or otherwise, and (e) "representative" means any person who (i) serves or has served as a director, officer, employee or agent of the Corporation, or (ii) has been expressly designated by the Board of Directors as a representative of the Corporation for purposes of and entitled to the benefits under this Article IX 4.2 Indemnification: Subject to the subsequent provisions of this Section 4.2 and of Section 4.3, the Corporation shall indemnify a representative against any liability actually and reasonably incurred by the representative in connection with any proceeding in which he or she may be involved as a party or otherwise by reason of the fact that the 15 representative is or was serving in an indemnified capacity, including without limitation any liability resulting from an actual or alleged breach or neglect of duty, error, misstatement or misleading statement, negligence, gross negligence, or act or omission giving rise to strict or products liability, except to the extent: (a) the conduct of the representative is determined by a court to have constituted willful misconduct or recklessness; (b) the conduct of the representative is based upon or attributable to his or her receipt from the Corporation of a personal benefit to which the person is not legally entitled; (c) the liability of a representative is with respect to the administration of assets held by the Corporation in trust pursuant to Section 5547 of the Pennsylvania Nonprofit Corporation Law of 1988, as amended; or (d) such indemnification is expressly prohibited by applicable law or otherwise is unlawful. The Corporation shall indemnify a representative under the preceding provisions of this Section 4.2 only if the representative acted in good faith and in a manner he or she reasonably believed to be in, or not opposed to, the best interests of the Corporation and, with respect to any criminal proceeding, had no reasonable cause to believe his or her conduct was unlawful. The termination of any proceeding by judgment, order, settlement or conviction, or upon a plea of nolo contendere or its equivalent, shall not of itself create a presumption that the person did not act in good faith and in a manner that he or she 16 reasonably believed to be in, or not opposed to, the best interests or the Corporation and, with respect to any criminal proceedings, had reasonable cause to believe that his or her conduct was unlawful. Action with respect to an employee benefit plan taken or omitted in good faith by a representative in a manner that he or she reasonably believed to be in the best interests of the participants and beneficiaries of the plan shall be deemed to be action in a manner that is not opposed to the best interests of the Corporation. The Corporation shall not indemnify a representative under the preceding provisions of this Section 4.2 with respect to any claim, issue or matter as to which the representative has been adjudged to be liable to the Corporation in a proceeding brought by or in the right of the Corporation to procure a judgment in its favor, unless (and then only to the extent) that the court of common pleas of the judicial district embracing the county in which the Corporation's registered office is located or the court in which the action was brought determines upon application that, despite the adjudication of liability but in view of all of the circumstances of the case, the representative is fairly and reasonably entitled to indemnification from the Corporation for the expenses that such court deems proper. Unless ordered by court, any indemnification of a representative under preceding provisions of this Section 4.2 shall be made by the Corporation only upon a determination made in the specific case that 17 such indemnification of the representative is proper in the circumstances because he or she has met the applicable standard of conduct set forth in the preceding provisions of this paragraph. Such determination shall be made: (i) by a two-thirds (2/3) vote of a quorum of the Board of Directors consisting of the directors who were not parties to the preceding, or (ii) if such a quorum is not attainable, or if such a quorum is attainable and a two-thirds (2/3) vote of the quorum of disinterested directors so directs by independent counsel and a written opinion. To the extent that a representative has been successful on the merits or otherwise in defense of any proceeding referred to in Section 5741 or Section 5742 of the Pennsylvania Nonprofit Corporation Law of 1988, as amended, or in defense of any claim, issue or matter therein, such representative shall be indemnified by the Corporation against expenses (including without limitation attorneys' fees and costs of proceedings) actually and reasonably incurred by such person in connection therewith. If a representative is entitled to indemnification under this Section 4.2 in respect of a portion, but not all, of a liability to which the representative is subject, the Corporation shall indemnify the representative to the maximum extent for such portion of the liability. 4.3 Limitation on Indemnification: Notwithstanding any other provision of this Article VI, the Corporation shall not indemnify a representative 18 under this Article VI for any liability incurred in a proceeding.which was initiated by the representative (which shall not be deemed to include counter-claims or affirmative defenses) or in which the representative participated as an intervenor or amicus curiae, unless such initiation of or participation in the proceeding is authorized, either before or after its commencement, by the affirmative vote of two-thirds (2/3) of the directors then in office who were and are not parties to the proceeding. 4.4 Advancement of Expenses: The Corporation shall pay, in advance of the final disposition of a proceeding described in Section 4.2 or the initiation of or participation in a proceeding authorized under 4.3, the expenses (including without limitation attorneys' fees and costs of proceedings) incurred in good faith in connection with such proceeding by the representative who is involved in the proceeding by reason of the fact that he or she is or was serving in an indemnified capacity. Such advancement of expenses shall be made by the Corporation upon its receipt of an undertaking, satisfactory to the Corporation, by or on behalf of the representative to repay to the Corporation the amounts advanced by the Corporation in the event it is ultimately determined that the representative is not entitled to indemnification under this Article VI. 4.5 Insurance: To effect, secure or satisfy the indemnification and contribution obligations of the Corporation, whether under this Article 19 VI or otherwise, the Corporation from time to time may self-insure, obtain and maintain insurance or letters of credit, create a reserve, trust, escrow, cash collateral or other fund or account, enter into indemnification agreements, pledge or give a mortgage upon or a security interest in any property of the Corporation, or use any other mechanism or arrangement, in such amounts, at such costs, and upon such other terms and conditions as and when the Board of Directors shall determine. Absent fraud, the determination of the Board of Directors with respect to such matters shall be conclusive against all security holders, officers and directors, and shall not be subject to avoidance or voidability. 4.6 Payment of Expenses: A person who is entitled to indemnification or advancement of expenses from the Corporation under this Article VI shall receive such payment or advancement promptly after the person's written request therefor has been delivered to the Secretary of the Corporation. 4.7 Interpretation: The provisions of this VI shall constitute and be deemed to be a contract between the Corporation and its representatives, pursuant to which the Corporation and each such representative intend to be legally bound. Each person serving as a representative shall be deemed to be doing so in reliance upon the rights provided by this Article VI. The rights granted by this Article VI shall not be deemed exclusive of any other rights to which persons seeking indemnification, 20 advancement of expenses or contribution under this Article VI may be entitled under any statute, agreement, vote of Board members or disinterested directors, or otherwise, both as to action in an indemnified capacity and as to action in any other capacity. The rights to indemnification, advancement of expenses and contribution provided by this Article VI shall continue as to a person who no longer serves as a representative, and shall inure to the benefit of his or her heirs and personal and legal representatives. It is the policy of the Corporation that indemnification of, and advancement of expenses to Directors of the Corporation shall be made to the fullest extent permitted by law. The indemnification and advancement of expenses provided by, or granted pursuant to this section shall, unless otherwise provided when authorized or ratified, continue as to a person who has ceased to be a Director and shall inure to the benefit of the heirs, executors and administrators of such person. Section 5. Limitation of Personal Liability of Directors: A Director of the Corporation shall not be personally liable for monetary damages as such for any action taken, or any failure to take any action, unless: (a) the Director has breached or failed to perform the duties of his or her office as defined in Section 6 below; and (b) the breach or failure to perform constitutes self-dealing, willful misconduct or recklessness. 21 The provisions of this Section 5 shall not apply to (a) the responsibility, or liability of a Director pursuant to any criminal statute, or (b) the liability of a Director for the payment of taxes pursuant to local, state or federal law. Section 6. Standard of Care and Justifiable Reliance: (a) A Director of the Corporation shall stand in a fiduciary relationship to the Corporation, and shall perform his or her duties as a director, including his or her duties as a member of any committee of the Board of Directors upon which he or she may serve, in good faith, in a manner he or she reasonably believes to be in the best interests of the Corporation, and with such care, including reasonable inquiry, skill and diligence, as a person of ordinary prudence would use under similar circumstances. In performing his or her duties, a Director shall be entitled to rely in good faith on information, opinions, reports or statements, including financial statements and other financial data, in each case prepared or presented by any of the following: (i) one or more officers or employees of the Corporation whom the Director reasonably believes to be reliable and competent in the matters presented; (ii) legal counsel, public accountants or other persons as to matters which the Director reasonably believes to be 22 within the professional or expert competence of such person; and (iii) a committee of the Board of Directors upon which he or she does not serve, duly designated in accordance with these Bylaws, as to matters within its designated authority, which committee the Director reasonably believes to merit confidence. A Director shall not be considered to be acting in good faith if he or she has knowledge concerning the matter in question that would cause his or her reliance to be unwarranted. (b) In discharging the duties of their respective positions, the Board, committees of the Board of Directors and individual Directors may, in considering the best interests of the Corporation, consider the effects of any action upon employees, upon persons with whom the Corporation has business and other relations and upon communities which the offices or other establishments of or related to the Corporation are located, and all other pertinent factors. The consideration of those factors shall not constitute a violation of subsection (a) of this Section 6. (c) Absent breach of fiduciary duty, lack of good faith or self- dealing, actions taken as a Director or any failure to take any action shall be presumed to be in the best interests of the Corporation. 23 ARTICLE VII Officer; Section 1. Election and Vacancies: a. Election: The officers of the Corporation designated in Article V, Section 2 of these by-laws shall be elected from the Board for Directors at the annual meeting. b. Nominations: A nominating committee shall be appointed to bring a bi- annual slate of nominees for officers of the Board of Directors to the annual meeting. The nominating committee shall be appointed by the Chair and approved by the Board of Directors and shall include at least three directors and shall not include current officers, but shall include the President. The names of the individuals so nominated will be voted upon by the Board of Directors. C. Duration of Term: Each officer will serve for a period of two years commencing immediately after the close of the annual meeting at which elected. d. Vacancies: If a vacancy occurs in any office, the vacancy shall be filled by the Board of Directors from among their number. e. Removal: Any officer elected by the Board of Directors may be removed by the Board of Directors whenever in its judgment the best interests of 24 the Corporation will be served thereby, provided approval of such removal is by a two-thirds majority vote by the directors. f. Resignations: Any officer may resign at any time by giving written notice to the Board of Directors, or to the President or the Secretary of the Corporation. Any such resignation shall take effect at the date of the receipt of such notice or at any later time specified therein and, unless otherwise specified therein, the acceptance of such resignation shall not be necessary to make it effective. Section 2. Duties: a. Chair: The chair shall: 1. Preside at all meetings of the Board of Directors. 2. See that all orders and resolutions of the Board of Directors are fulfilled, subject, however, to the right of the directors to delegate any specific powers, except such as may be by statute exclusively conferred on the Chair of the Board of Directors of the Corporation, to any other officer or officers of the Corporation. 3. Execute bonds, mortgages, and other contracts requiring a seal, under the seal of the Corporation. 4. Serve as ex-officio member of all committees. 5. Have the general powers and duties of supervision and management usually vested in the office of the Chair of the Board of Directors of a corporation. 25 b. Vice Chair: The Vice Chair shall: 1. Serve in the absence or in the event of disability of the Chair, performing all the duties of the Chair, and when so acting shall have all of the powers and be subject to all of the restrictions on the 2. Have such further powers and perform such other duties as from time to time may be prescribed by the Board of Directors or the by- laws. C. Secretary: The Secretary, or his/her designated representative, shall: 1. Attend all sessions of the Board of Directors and all meetings of the Executive Committee, and record all the votes of the Corporation and the minutes of its transactions in a book to be kept for that purpose. 2. Be the keeper of the minutes for all committees of the Board of Directors when required. 3. Give, or cause to be given, notice of all meetings of the Board of Directors. 4. Perform such other duties as may be prescribed by the Board of Directors or the Chair. 5. Keep in safe custody the corporate seal of the Corporation, and when authorized by the Board of Directors, affix the same to any instrument requiring it. 26 6. With approval of the Board of Directors' delegate the use of the seal to the President. d. Treasurer: The Treasurer shall: Have custody of the corporate funds and securities. 2. Keep full and accurate accounts of receipts and disbursements in books belonging to the Corporation. 3. Keep the monies of the Corporation in a separate account to the credit of the Corporation. 4. Disburse the funds of the Corporation as may be ordered by the Board of Directors, taking proper vouchers for such disbursements. 5. Render to the Chair and Directors, at the regular meetings of the Board of Directors, or whenever they may require it, an account of all transactions as Treasurer and of the financial condition of the Corporation. 6. With approval of the Board of Directors' delegate his/her responsibilities to the Chief Financial Officer. e. President: The President shall be the chief executive officer of the Corporation, be appropriately qualified and a member of the Brethren in Christ Church, and be appointed by the Board of Directors. The President shall see that all orders and resolutions of the Board of Directors are fulfilled, subject, however, to the right of the directors to delegate any specific powers to any other officer or officers of the Corporation. 27 f. Subordinate Officers: The Board of Directors may from time to time elect or designate such other officers, including one or more assistant secretaries, and one or more assistant treasurers, each of whom shall hold office for such period, have such authority, and perform such duties as are provided in these Bylaws, or as the Board of Directors may from time to time determine. The Board of Directors may delegate to any officer the power to elect or appoint subordinate officers and to retain or appoint employees or agents, and to prescribe the authority and duties of such subordinate officers, employees or other agents. ARTICLE VIII Committees Section 1. General Operation: a. Duration and Assignment: Committees will be reconstituted each year at the first regular meeting following the annual meeting. The Corporation Chair, at his/her discretion, shall assign directors to serve on all committees. The Corporation Chair shall designate one director on each committee to serve as chair of the committee. A director may serve on more than one committee. b. Operation: The chair of each committee shall present a report on the plans or work of the committee at least annually to the Board of Directors. No 28 ARTICLE IX Fiscal Affairs Section 1. Contracts and Loans: (a) Except as otherwise provided by Pennsylvania law, the Board of Directors may authorize any officer or agent to enter into any contract or to execute or deliver any instrument on behalf of the Corporation, and such authority may be general or confined to specific instances. (b) No loans shall be contracted on behalf of the Corpc:ration and no evidences of indebtedness shall be issued in its name unless authorized by a resolution of the Board of Directors and as limited by these Bylaws. No loan shall be granted to any Director of the Corporation. (c) Any note, mortgage, evidence of indebtedness, contract or other instrument in writing, or any assignment or endorsement thereof, executed or entered into between the Corporation and any other person, when signed by one or more officers or agents having actual or apparent authority to sign it, or by the Chair and Secretary or Treasurer of the Corporation, shall be held to have been properly executed for and in behalf of the Corporation. Such fact shall be without prejudice to the rights of the Corporation against any person who shall have executed the instrument in excess of his or her actual authority. 30 committee work shall be implemented without Board of Directors approval of the plans for such work. Section 2. Standing Committees: The following committees are designated standing committees which shall have no less than three members: a. Executive Committee shall be composed of all officers of the Corporation as identified in Article V, Section 2, and up to three members-at-large from the Board of Directors as approved by the Board of Directors. In addition to other duties assigned to it by the Chair or the Board of Directors, it will: (1) Govern the activities and responsibilities of the Corporation when the Board of Directors is not available for meeting or between meetings of the Board of Directors. (2) Provide continuity in government of the Corporation. b. Additional Standing Committees: The Board of Directors shall create additional standing committees from time to time as it may deem necessary to carry out the governance and activities of the Corporation. The Board of Directors may give special powers to committees to act in specific areas as approved by the Board of Directors and as outlined in the Board of Directors Policy Manual. Persons who serve as committee members but who are not directors of the Board may be invited to serve as voting members of a committee as approved by the Board of Directors. 29 (d) Except as otherwise required by Pennsylvania law, the affixation of a corporate seal shall not be necessary to the valid execution, assignment or endorsement by the Corporation of any instrument in writing. Section 2. Checks and Drafts: All checks, drafts, or other orders for the payment of money, notes or other evidences of indebtedness issued in the name of the Corporation or to the Corporation, shall be signed or endorsed by any officer or other person as an agent of the Corporation and in such rranner as shall from time to time be determined by resolution of the Board of Directors. Section 3. Deposits: All funds of the Corporation, not otherwise employed, shall be deposited from time to time to the credit of the Corporation in such banks, trust companies or other depositories or money managers as the Board of Directors may select. Section 4. Annual Financial Report: The Treasurer or his/her designee shall arrange on an annual basis for the presentation to the Board of Directors of an audited financial report showing in appropriate detail the following: (1) The assets and liabilities, including any trust funds, of the Corporation as of the end of the fiscal year immediately preceding the date of the report. 31 (2) The principal changes in assets and liabilities including any trust funds, during the year immediately preceding the date of the report. (3) The revenue or receipts of the Corporation, both unrestricted and restricted to particular purposes, for the year immediately preceding the date of the report, including separate data with respect to any trust funds held by or for the Corporation. (4) The expenses or disbursements of the Corporation, for both general and restricted purposes, during the year immediately preceding the date of the report, including separate data with respect to any trust funds held by or for the Corporation. The annual audited financial report shall be filed with the minutes of the Corporation, and shall be presented to the Board of Directors as soon as reasonably feasible after the close of each fiscal year. ARTICLE X Books and Records The Corporation shall keep correct and complete books and records of account and minutes of the proceedings of its Board of Directors. All books and records of the Corporation may be inspected by any Director, for any proper purpose at any reasonable time. All books and records shall be kept at such places as may be designated from time to time by the Corporation. 32 ARTICLE XI Severability The invalidity of any clause, provision or Article of these Bylaws shall not affect the validity or enforceability of the remaining clauses, provisions or Articles. ARTICLE)M Amendments Section 1. These by-laws may be amended or repealed by a two-thirds vote of the membership of the Board of Directors at any two successive regular or special meetings of the Board of Directors, duly convened after notice of the Board of Directors of that purpose. Revised March 1994 Amended January 8, 2002 33 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF BUSINESS TRUST FUND TAXES DEPT. 730909 r. H40FISSUiO, PA 171760909 MESSIAH VILLAGE 100 MOUNT ALLEN DR MECHANICSBURG PA 17055-6171 SALES AND USE TAX CERTIFICATE OF EXEMPTION Entity ID: Notice Number: Notice Date: Account Number: Exemption Type: Void After: 23-1458000/000 703-975-203-091-8 September 23, 2003 75-040-738 CHARITABLE March 31, 2008 USE OF THIS CERTIFICATE FOR PERSONAL OR NONEXEMPT PURCHASES WILL RESULT IN CANCELLATION OF EXEMPT STATUS. Always refer to your Account Number in correspondence. If your organization changes its name, address or ceases operation, complete the appropriate sections below and return this form to: PA Department of Revenue, Bureau of Business Trust Fund Taxes, Exemption Unit, Dept. 280909, Harrisburg, PA 17128-0909. Any questions may be addressed to the above address, or call (717) 783-5473; TT At Only 1-800-447-3020 (Service for Taxpayers With Special Hearing and/or Speaking Needs). Name and/or Address Change Name Address Cancellation of Exemption Date organization ceased operation City State Zip Code Signature and Title of Authorized Representative Print Name Date Telephone No:( POLICY AND PROCEDURE MANUAL FOR MESSIAH VILLAGE NUMBER: 1008 NEW: EFFECTIVE DATE: March, 1986 SECTION: Administration REVISED: X REVISION DATE: January, 2002 PREPARED BY: Emerson L. Lesher, Ph.D., President APPROVED BY: The Vice Presidents SUBJECT: NON-DISCRIMINATION POLICY - SERVICES NON-DISCRIMINATION POLICY - SERVICES Admissions, the provision of services, and referrals of residents shall be made without regard to race, color, national origin, ancestry, sex, disability or religious creed. Messiah Village reserves the right to admit members of the sponsoring denomination as priority. Current residents, regardless of denomination, receive priority when a level of living change is indicated. All residents shall have reached the age of 62 prior to admission except where special permission is granted by the Board of Directors. Any resident or client (and/or their responsible party) who believes they have been discriminated against may file a complaint of discrimination with: Messiah Village 100 Mt. Allen Drive, P.O. Box 2015 Mechanicsburg, PA 17055-2015 Bureau of Civil Rights Compliance Department of Public Welfare P.O. Box 2675 Harrisburg, PA 17105 Office for Civil Rights U. S. Department of Health and Human Services Region III, P.O. Box 13716 Philadelphia, PA 19101 Pennsylvania Human Relations Commission 101 South Second Street, Suite 300 Harrisburg, PA 17105 POLICY AND PROCEDURE MANUAL FOR MESSIAH VILLAGE NUMBER: 1009 NEW: EFFECTIVE DATE: March, 1986 SECTION: Administration REVISED: X REWSION DATE: January, 2002 PREPARED BY: David Fleming, Director of Human Resources APPROVED BY: Emerson L. Lesher, Ph.D., President SUBJECT: NON-DISCRU IINATION POLICY - EQUAL EMPLOYMENT OPPORTUNITY NON-DISCRIMINATION POLICY - EQUAL EMPLOYMENT OPPORTUNITY An open and equitable human resources system will be established and maintained. Employee Development policies, procedures and practices will be designed to prohibit discrimination on the basis of race, color, national origin, age, sex, disability, or status as a Vietnam-era or special disabled veteran in accordance with applicable federal laws. In addition, Messiah Village complies with applicable state and local laws governing nondiscrimination in employment in every location in which Messiah Village has facilities. Messiah Village wants each employee to achieve his/her full personal potential. Special efforts will be made to help employees develop themselves through training and educational programs. Reasonable accommodations shall be provided for disabled employees under the Americans with Disabilities Act. Employment opportunities for qualified applicants with disabilities shall be made. Reasonable accommodations shall be made to meet the physical or mental limitations of qualified applicants or employees. Any employee who believes he/she has been discriminated against may file a complaint of discrimination with: Messiah Village 100 Mt. Allen Dr., P.O. Box 2015 Mechanicsburg, PA 17055-2015 The priority of filing further complaints, other than with the aforestated, should be with the Pennsylvania Human Relations Commission, whose regional office is located at: Harrisburg Region Office 2971-E North Seventh Street Harrisburg PA 17110 (Phone: 717-787-9780) POLICY AND PROCEDURE MANUAL FOR MESSIAH VILLAGE SUBJECT: NON-DISCRIMINATION POLICY - NUMBER: 1009 PAGE: 2 EQUAL EMPLOYMENT OPPORTUNITY Additionally, complaints should be directed to the Equal Employment Opportunity Commission, whose Philadelphia District Office address is: 1421 Cherry Street 10th Floor Philadelphia, PA 19102 (Phone: 215-656-7020) Thereafter, complaints could be directed to: Bureau of Civil Rights Compliance Department of Public Welfare P.O. Box 2675 Harrisburg, PA 17105 Office for Civil Rights U. S. Department of Health and Human Services Region III, P.O. Box 13716 Philadelphia, PA 19101 Messiah Village complies with the Equal Employment Opportunity Commissions policies. BEFORE THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA wIESSIAH HOME, INC., Petitioner NO. vs. ,'t iMBERLAND COUNTY BOARD OF \SSFSSMENT APPEALS; ivl L:('HANICSBURG SCHOOL DISTRICT; i IPPER ALLEN TOWNSHIP TOWNSHIP, 'UN1BERLAND COUNTY CIVIL TERM CERTIFICATE OF SERVICE I, Donald R. Reavey, Esquire hereby certify that I am this day serving a copy of the Appeal of Messiah Home, Inc., from the Decision Order of the Cumberland County Board of Assessment Appeals and Petition for Exemption from Real Estate Taxes upon the persons and in the manner indicated below, which service satisfies the requirements ()('the Pennsylvania Rules of Civil Procedure, by depositing a copy of the same in the i ?nitcd States Mail, Harrisburg, Pennsylvania, via Certified U.S. Mail, Return Receipt 'cquest, as follows: Stephen Tiley, Esquire Assistant Solicitor of Cumberland Cty 5 South Hanover Carlisle, PA 17013 Counsel for Cumberland County Board of Assessment Appeals Robert Saidis, Esquire Cumberland County Solicitor 26 West High Street Carlisle, PA 17013 15- William E. Miller, Jr. Law Office of Miller & Associates 1822 Market Street Camp Hill, PA 17011 Counsel for Upper Allen Township Donna Weldon, Esquire 210 Walnut Street (PO Box 11963) Harrisburg, PA 17108-1963 Counsel for Mechanicsburg Area School District CAPOZZI & ASSOCIATES, P.C. I)atc: ///21/63 By: /li Ooor Donald R. Reavey, Esquire Attorney ID No. 82498 2933 North Front Street Harrisburg, PA 17110 (717) 233-4101 Attorneys for Petitioner, Messiah Home, Inc. 16- N \[C'? CY Q, Q ?^ ?D UP o N? z \Sl -t iS s 01 CAPOZZI & ASSOCIATES, P.C. Donald R. Reavey, Esquire Attorney I.D. No. 82498 2933 North Front Street Harrisburg, PA 17110 (717) 233-4101 0 12003 Attorney for Petitioner. Messiah Home, Inc. BEFORE THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MESSIAH HOME, INC., Petitioner VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS; MECHANICSBURG SCHOOL DISTRICT; UPPER ALLEN TOWNSHIP; CUMBERLAND COUNTY ORDER AND NOW, this S* day of 7l 4cn..4e/ NO.03-&dos ??-? I w CIVIL TERM 2003, upon consideration of the foregoing Appeal of Messiah Home, Inc., From the Decision Order of the Cumberland County Board of Assessment Appeals and Petition for Exemption from Real Estate Taxes, it is hereby ORDERED that (1) a rule is issued upon the Respondents to show cause why the Petitioner is not entitled to the relief requested; 'Pc4vk - ? (2) the Respondents shall file an answer to the Petition within 20 days of tkis da ; and (3) Notice of the entry of this Order shall be provided to all parties by the Petitioner. W vNVnusNtl3d AJ Nnao m4tnv;gWO BY THE COURT: J? Distribution: Donald R. Reavey, Esq., 2933 North Front Sheet, Harrisburg, PA 17110 Stephen Tiley, Esq., 5 S. Hanover Street, Carlisle, PA 17013 Robert Saidis, Esq., 26 West High Street, Carlisle, PA 17013 William E. Miller, Jr., Esq., 1822 Market Street, Camp Hill, PA 17011 Donna Weldon, Esq. 210 Walnut St., PO Box 11963, Harrisburg, PA 17108-1963 is-?-? BEFORE THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MESSIAH HOME, INC., Petitioner NO. 03-6205 vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS; MECHANICSBURG SCHOOL DISTRICT; UPPER ALLEN TOWNSHIP TOWNSHIP, CUMBERLAND COUNTY CIVIL TERM CERTIFICATE OF SERVICE I, Donald R. Reavey, Esquire hereby certify that I am this day serving a copy of the December 5, 2003 Order of Court issued in response to the Appeal of Messiah Home, Inc., From the Decision Order of the Cumberland County Board of Assessment Appeals and Petition for Exemption from Real Estate Taxes upon the persons and in the manner indicated below, which service satisfies the requirements of the Pennsylvania Rules of Civil Procedure, by depositing a copy of the same in the United States Mail, Harrisburg, Pennsylvania, via Certified U.S. Mail, Return Receipt Request, as follows: Stephen Tiley, Esquire Assistant Solicitor of Cumberland Cty 5 South Hanover Carlisle, PA 17013 Counsel for Cumberland County Board of Assessment Appeals Robert Saidis, Esquire Cumberland County Solicitor 26 West High Street Carlisle, PA 17013 William E. Miller, Jr. Law Office of Miller & Associates 1822 Market Street Camp Hill, PA 17011 Counsel for Upper Allen Township Donna Weldon, Esquire 210 Walnut Street (PO Box 11963) Harrisburg, PA 17108-1963 Counsel for Mechanicsburg Area School District CAPOZZI & ASSOCIATES, P.C. Date: (LI It-103 By: 'Or'T -04?? Donald R. Reavey, Esquire Attorney ID No. 82498 2933 North Front Street Harrisburg, PA 17110 (717) 233-4101 Attorneys for Petitioner, Messiah Home, Inc. -{PAGE )- OE1; m 3 2003 CAPOZZI & ASSOCIATES, P.C. Donald R. Reavey, Esquire Attorney I.D. No. 82498 2933 North Front Street Harrisburg, PA 17110 (717) 233-4101 Attorney for Petitioner. Messiah Home, Inc. BEFORE THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MESSIAH HOME, INC., Petitioner VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS; MECHANICSBURG SCHOOL DISTRICT; UPPER ALLEN TOWNSHIP; CUMBERLAND COUNTY ORDER NO. 03- 6 26 :?/ CIVIL TERM AND NOW, this 'p day of LC-A R , 2003, upon consideration of the foregoing Appeal of Messiah Home, Inc., From the Decision Order of the Cumberland County Board of Assessment Appeals and Petition for Exemption from Real Estate Taxes, it is hereby ORDERED that (1) a rule is issued upon the Respondents to show cause why the Petitioner is not entitled to the relief requested; SC R v I C C I1 eR e OF (2) the Respondents shall file an answer to the Petition within 20 days of tMT4ate; and (3) Notice of the entry of this Order shall be provided to all parties by the Petitioner. BY THE C URT: S , J. Distribution: Donald R. Reavey, Esq., 2933 North Front Street, Harrisburg, PA 17110 Stephen Tiley, Esq., 5 S. Hanover Street, Carlisle, PA 17013 Robert Saidis, Esq., 26 West High Street, Carlisle, PA 17013 William E. Miller, Jr., Esq., 1822 Market Street, Camp Hill, PA 17011 Donna Weldon, Esq. 210 Walnut St., PO Box 11963, Harrisburg, PA 17108-1963 Om RIK RD Ic' + ;bare unio set my hand In be?c> seal of Bald curt ?t Carlisls, Pa. art ihi d Pro onotary n w 0 rn r.? v? 0 aM G rm ; C U :Q Stephen D. Tiley, Esquire Solicitor for the Cumb. Cty. Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 MESSIAH HOME, INC., Petitioner Supreme Court No. 32318 Tel.: 717-243-5838 Fax.: 717-243-6441 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2003-6205 VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS; MECHANICSBURG AREA SCHOOL DISTRICT; UPPER ALLEN TOWNSHIP; CUMBERLAND COUNTY CIVIL TERM ANSWER AND NOW, comes Respondents, The Cumberland County Board of Assessment Appeals and County of Cumberland, by and through its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor; the Mechanicsburg Area School District, by its attorneys, Keefer Wood Allen & Rahal, L.L.P.; and Upper Allen Township by its attorneys, Miller & Associates, P.C., and file this Answer to the Appeal of Messiah Home, Inc., of which the following is a statement: 1. Admitted in part. Denied in part. It is admitted that Messiah Home or certain entities which may be affiliated with it, owns and operates a continuing care retirement community, situate on a campus along Route 15 and Upper Allen Township, Cumberland County, Pennsylvania. The remaining averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. Messiah Home, Inc vs. Cumb. Cly. Board of Assessment Appeals, et al. - ANSWER Page I of 9 2. Admitted in part. Denied in part. It is admitted that Messiah Home, or its affiliates, is the owner of a vacant tract or tracts of land, which it intends to develop. The remaining averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 3. Admitted. 4. Admitted. 5. Admitted in part. Denied in part. It is admitted that Messiah Home, and/or its affiliates, operates a nursing care facility, an assisted living facility, and an independent living facility. It is also admitted that: "The skilled nursing and assisted living facilities are currently exempt from real estate taxes; the Property, which is currently subject to real estate taxes, consists of, inter alia, independent living cottages and apartments." It is further admitted that some of the Property, which is the subject of this appeal, is currently unimproved land. The remaining averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 6. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 7. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the Messiah Home, Inc vs. Cumb. Cry. Board of Assessment Appeals, et at. -ANSWER Page 2 of 9 knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 8. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 9. Admitted in part. Denied in part. It is admitted that Messiah Home has filed the Appeal requesting exemption from taxes. It is denied that Messiah Home is entitled to an exemption for taxes for the properties in question. The averments of this paragraph are further denied as conclusions of law to which no responsive pleading is required. 10. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 11. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 12. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 13. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the Messiah Home, Inc vs. Cumb. Cry. Board of Assessment Appeals, et al. - ANSWER Page 3 of 9 knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 14. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the copies attached as Exhibit "9" of the Petitioner's Appeal are not financial statements and no financial statements are attached as any other Exhibit to the Appeal. 15. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 16. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. By way of further Answer, the PILOT Agreement relates to the portion of the Petitioner's Property, which is a nursing home or assisted living facility, which is exempt, and which is not the subject of this appeal, and therefore, that PILOT Agreement is irrelevant to the subject Property. 17. Admitted. By way of further Answer, reference should be made to the entirety of Section 204(a)(3) of The General County Assessment Law and Messiah Nome, Inc vs. Cumb. Cry. Board of Assessment Appeals, et al. - ANSWER Page 4 of 9 reference should be more specifically made to Section 202(a)(3) of The Fourth to Eighth Class County Assessment Law (72 P.S. §5453.202(a)(3)), which provides as follows All hospitals, universities, colleges, seminaries, academies, associations and institutions of learning, benevolence or charity, including fire and rescue stations, with the grounds thereto annexed and necessary for the occupancy and enjoyment of the same, founded, endowed and maintained by public or private charity: Provided, That the entire revenue derived by the same be applied to the support and to increase the efficiency and facilities thereof, the repair and the necessary increase of grounds and buildings thereof, and for no other purpose: Provided further, That the property of associations and institutions of benevolence or charity be necessary to and actually used for the principal purposes of the institution and shall not be used in such a manner as to compete with commercial enterprise. Reference should also be made to the entirety of Pennsylvania Constitution Article 8, Section 2(a)(v), which provides as follows: Institutions of purely public charity, but in the case of any real property tax exemptions only that portion of real property of such institution which is actually and regularly used for the purposes of the institution. 10 P.S. §376(h)(1) 18. Admitted in part. Denied in part. It is admitted that the decision sets forth certain criteria as described by the Appeal. The decision stands for itself and, in addition, the statement that the decision was codified by Act 55 is a conclusion of law to which no responsive pleading is required. 19. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 20. Denied. Not only are the averments of this paragraph conclusions of law to which no responsive pleading is required, but the Chartiers Valley School District v. Board of Property Assessment, 794 A 2d. 981 (2002) case does not hold that the taxing bodies are prohibited from allocating property into taxable and tax exempt parcels. Not only does Petitioner misread the Chartiers case but such misreading is in direct conflict with the above quoted language of Article 8, Section 2(a)(v) of the Pennsylvania Constitution, the above quoted language of Section 202(a)(3) at The Fourth to Eighth Class County Assessment Messiah Home, Inc vs. page 5 of 9 Cumb. Cty. Board of Assessment Appeals, et al. - ANSWER Law, and in direct conflict with Section 5(h)(1) of the Institutions of Purely Public Charity Act (10 P.S. §376(h)(1)) which provides as follows: Nothing in this act shall affect, impair or hinder the responsibilities of prerogatives of the political subdivision responsible for maintaining real property assessment rolls to make a determination whether a parcel of property or a portion of a parcel of property is being used to advance the charitable purpose of an institution of purely public charity or to assess the parcel or part of the parcel of property as taxable based on the use of the parcel or part of the parcel for purposes other than the charitable purpose of that institution. The fact that the entire entity may be evaluated and concluded to be an institution of purely public charity does not result in a conclusion that any and all real property owned by such an entity is exempt from real estate tax. 21. Denied. The Answer set forth in paragraph 20 of this Answer is incorporated herein by reference thereto. 22. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 23. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 24. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 25. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. Messiah Home, Inc vs. Page 6 of 9 Cumb. Cry. Board of Assessment Appeals, et al. - ANSWER 26. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 27. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 28. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 29. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 30. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the Messiah Home, Inc vs. Page 7 of 9 Cumb. Cry. Board of Assessment Appeals, et al. - ANSWER knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 31. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 32. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 33. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. WHEREFORE, Respondents, Cumberland County Board of Assessment Appeals, Cumberland County, Mechanicsburg Area School District, and Upper Allen Township, pray Your Honorable Court for an Order denying Petitioner's Appeal for exemption for real property taxes of the Property described in the Appeal Date:60g?- avoy Respectfully submitted, CUMBERLAND COUNTY BOARD OFASSESSMENT APPEALS & COUNTY OF CUMBERLAND By: '7 -? Stephen . Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 (717) 2430-5838 Supreme Court I.D.#32318 Messiah Home, Inc vs. page 8 of y Comb. Cry. Board of Assessment Appeals, et al. -ANSWER G Cn i =om f V 0 -?- C:: C1 ? .l ,,, -I MECHANICSBURG AREA SCHOOL DISTRICT By: Donna S. Weldon, Esquire KEEFER, WOOD, ALLEN & RAHAL, LLP 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17108-1963 (717) 255-8000 UPPER ALLEN TOWNSHIP By: - William E. Miller, Jr., Esquire MILLER & ASSOCIATES, P.C. 1822 Market Street Camp Hill, PA 17011 (717) 737-9215 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 attorney, I have relied upon my nsworn herein are h Verification. attorney in making made and subject to the penalties of 18 Pa. CS §4904 relating to u statements falsification to authorities. n Dated: , Bonnie M. Mahoney, Chief Assessor Messiah Home, Inc vs. Page 9 of 9 Cumb. Cly. Board of Assessment Appeals, et al. - ANSWER Stephen D. Tiley, Esquire Solicitor for the Cumb. Cty. Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No. 32318 Tel.: 717-243-5838 Fax.: 717-243-6441 MESSIAH HOME, INC., Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2003-6205 VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS; MECHANICSBURG AREA SCHOOL DISTRICT; UPPER ALLEN TOWNSHIP; CUMBERLAND COUNTY CIVIL TERM ANSWER AND NOW, comes Respondents, The Cumberland County Board of Assessment Appeals and County of Cumberland, by and through its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor; the Mechanicsburg Area School District, by its attorneys, Keefer Wood Allen & Rahal, L.L.P.; and Upper Allen Township by its attorneys, Miller & Associates, P.C., and file this Answer to the Appeal of Messiah Home, Inc., of which the following is a statement: 1. Admitted in part. Denied in part. It is admitted that Messiah Home or certain entities which may be affiliated with it, owns and operates a continuing care retirement community, situate on a campus along Route 15 and Upper Allen Township, Cumberland County, Pennsylvania. The remaining averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. Messiah Home, Inc vs. Page I of 9 Cumb. Cty. Board of Assessment Appeals, et al. - ANSWER 2. Admitted in part. Denied in part. It is admitted that Messiah Home, or its affiliates, is the owner of a vacant tract or tracts of land, which it intends to develop. The remaining averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 3. Admitted. 4. Admitted. 5. Admitted in part. Denied in part. It is admitted that Messiah Home, and/or its affiliates, operates a nursing care facility, an assisted living facility, and an independent living facility. It is also admitted that: "The skilled nursing and assisted living facilities are currently exempt from real estate taxes; the Property, which is currently subject to real estate taxes, consists of, inter alia, independent living cottages and apartments." It is further admitted that some of the Property, which is the subject of this appeal, is currently unimproved land. The remaining averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 6. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 7. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the Messiah Home, Inc vs. Cumb. Cty. Board of Assessment Appeals, et al. - ANSWER Page 2 of 9 knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 8. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 9. Admitted in part. Denied in part. It is admitted that Messiah Home has filed the Appeal requesting exemption from taxes. It is denied that Messiah Home is entitled to an exemption for taxes for the properties in question. The averments of this paragraph are further denied as conclusions of law to which no responsive pleading is required. 10. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 11. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 12. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 13. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the Messiah Home, Inc vs. Page 3 of 9 Cumb. Cry. Board of Assessment Appeals, et al. - ANSWER knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 14. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the copies attached as Exhibit "9" of the Petitioner's Appeal are not financial statements and no financial statements are attached as any other Exhibit to the Appeal. 15. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 16. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. By way of further Answer, the PILOT Agreement relates to the portion of the Petitioner's Property, which is a nursing home or assisted living facility, which is exempt, and which is not the subject of this appeal, and therefore, that PILOT Agreement is irrelevant to the subject Property. 17. Admitted. By way of further Answer, reference should be made to the entirety of Section 204(a)(3) of The General County Assessment Law and Messiah Home, Inc vs. Page 4 of 9 Cumb. Cty. Board of Assessment Appeals, et al. - ANSWER reference should be more specifically made to Section 202(a)(3) of The Fourth to Eighth Class County Assessment Law (72 P.S. §5453.202(a)(3)), which provides as follows All hospitals, universities, colleges, seminaries, academies, associations and institutions of learning, benevolence or charity, including fire and rescue stations, with the grounds thereto annexed and necessary for the occupancy and enjoyment of the same, founded, endowed and maintained by public or private charity: Provided, That the entire revenue derived by the same be applied to the support and to increase the efficiency and facilities thereof, the repair and the necessary increase of grounds and buildings thereof, and for no other purpose: Provided further, That the property of associations and institutions of benevolence or charity be necessary to and actually used for the principal purposes of the institution and shall not be used in such a manner as to compete with commercial enterprise. Reference should also be made to the entirety of Pennsylvania Constitution Article 8, Section 2(a)(v), which provides as follows: Institutions of purely public charity, but in the case of any real property tax exemptions only that portion of real property of such institution which is actually and regularly used for the purposes of the institution. 10 P.S. §376(h)(1) 18. Admitted in part. Denied in part. It is admitted that the decision sets forth certain criteria as described by the Appeal. The decision stands for itself and, in addition, the statement that the decision was codified by Act 55 is a conclusion of law to which no responsive pleading is required. 19. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 20. Denied. Not only are the averments of this paragraph conclusions of law to which no responsive pleading is required, but the Chartiers Valley School District v. Board of Property Assessment, 794 A 2d. 981 (2002) case does not hold that the taxing bodies are prohibited from allocating property into taxable and tax exempt parcels. Not only does Petitioner misread the Chartiers case but such misreading is in direct conflict with the above quoted language of Article 8, Section 2(a)(v) of the Pennsylvania Constitution, the above quoted language of Section 202(a)(3) at The Fourth to Eighth Class County Assessment Messiah Home, Inc vs. Page 5 of 9 Cumb. Cry. Board of Assessment Appeals, et al. - ANSWER Law, and in direct conflict with Section 5(h)(1) of the Institutions of Purely Public Charity Act (10 P.S. §376(h)(1)) which provides as follows: Nothing in this act shall affect, impair or hinder the responsibilities of prerogatives of the political subdivision responsible for maintaining real property assessment rolls to make a determination whether a parcel of property or a portion of a parcel of property is being used to advance the charitable purpose of an institution of purely public charity or to assess the parcel or part of the parcel of property as taxable based on the use of the parcel or part of the parcel for purposes other than the charitable purpose of that institution. The fact that the entire entity may be evaluated and concluded to be an institution of purely public charity does not result in a conclusion that any and all real property owned by such an entity is exempt from real estate tax. 21. Denied. The Answer set forth in paragraph 20 of this Answer is incorporated herein by reference thereto. 22. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. 23. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 24. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 25. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. Messiah Nome, Inc vs. Page 6 of 9 Cumh. Cry. Board of Assessment Appeals, et al. - ANSWER 26. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 27. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 28. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 29. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 30. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the Messiah Home, Inc vs. Page 7 of 9 Cumb. Cty. Board of Assessment Appeals, et al. - ANSWER knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 31. Denied. The averments of this paragraph set forth facts, which are within the exclusive knowledge and control of the Petitioner, or are outside of the knowledge and information of the Respondents, and are therefore denied. Strict proof at trial is demanded. By way of further Answer, the averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 32. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. 33. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. WHEREFORE, Respondents, Cumberland County Board of Assessment Appeals, Cumberland County, Mechanicsburg Area School District, and Upper Allen Township, pray Your Honorable Court for an Order denying Petitioner's Appeal for exemption for real property taxes of the Property described in the Appeal Date: s- Ozoo Respectfully submitted, CUMBERLAND COUNTY BOARD OFASSESSMENT APPEALS & COUNTY OF CUMBERLAND By: Step en D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 (717) 2430-5838 Supreme Court I.D.#32318 Messiah Home, Inc vs. Page 8 of 9 Comb. Cty. Board of Assessment Appeals, et al. - ANSWER MECHANICSBURG AREA SCHOOL DISTRICT By . / Y Donn S. Weldon, Esquire KEEFER WOOD ALLEN & RAHAL, LLP 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17108-1963 (717) 255-8000 UPPER ALLEN TOWNSHIP By: William E. Miller, Jr., Esquire MILLER & ASSOCIATES, P.C. 1822 Market Street Camp Hill, PA 17011 (717) 737-9215 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 attorney, I have relied upon my attorney 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 unsworn falsification to authorities. Dated: 'p Bonnie M. Mahoney, Chief Assessor Messiah Home, Inc vs. Page 9 of 9 Cumb. Cry. Board of Assessment Appeals, et al. -ANSWER MECHANICSBURG AREA SCHOOL DISTRICT By: Donna S. Weldon, Esquire KEEFER WOOD ALLEN & RAHAL L.L.P. 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17108-1963 (717) 255-8000 UPPER ALLEN TOWNSHIP B' William E. Miller, Jr., Esqui MILLER & ASSOCIAT P.C. 1822 Market Street Camp Hill, PA 17011 (717) 737-9215 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 attorney, I have relied upon my attorney 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 unsworn falsification to authorities. Dated: 4,1 p tzctia' Bonnie M. Mahoney, ? Chief Assessor Messiah Home, Inc vs. page 9 of 9 Cumb. Cty. Board of Assessment Appeals, et al. -ANSWER r ! U ?.:.., :,.... U O Cl\ -< V Stephen D. Tiley, Esquire Supreme Court No. 32318 Solicitor for the Cumb. Cty. Board of Assessment Appeals Tel.: 717-243-5838 5 South Hanover Street Fax.: 717-243-6441 Carlisle, Pennsylvania 17013 MESSIAH HOME, INC., . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Petitioner PENNSYLVANIA NO. 2003-6205 VS. CUMBERLAND COUNTY BOARD CIVIL TERM OF ASSESSMENT APPEALS; MECHANICSBURG AREA SCHOOL DISTRICT; UPPER ALLEN TOWNSHIP; CUMBERLAND COUNTY CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the Answer filed on January 2, 2004, by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: William E. Miller, Jr., Esquire MILLER & ASSOCIATES, P.C. Attorney for Upper Allen Township 1822 Market Street Camp Hill, PA 17011 Donald R. Reavey, Esquire CAPOZZI & ASSOCIATES, P.C. Attoney for Petitioner 2933 North Front Street Harrisburg, PA 17110 Donna S. Weldon, Esquire KEEFER WOOD ALLEN & RAHAL, L.L.P Attorney for Mechanicsburg Area School District 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17108-1963 Date: Sll?pherrb. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 ?? t? ?- c? L -Cl --{ - rn t u ?g? T t7 C7 ms ` y- .i7 -e O7 6 Stephen D. Tiley, Esquire Solicitor for the Cumb. Cty. Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No. 32318 Tel.: 717-243-5838 Fax.: 717-243-6441 MESSIAH HOME, INC., : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Petitioner . PENNSYLVANIA NO. 2003-6205 VS. CUMBERLAND COUNTY BOARD CIVIL TERM OF ASSESSMENT APPEALS; MECHANICSBURG AREA SCHOOL DISTRICT; UPPER ALLEN TOWNSHIP; CUMBERLAND COUNTY CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the Answer filed on January 5, 2004, by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: William E. Miller, Jr., Esquire MILLER & ASSOCIATES, P.C. Attorney for Upper Allen Township 1822 Market Street Camp Hill, PA 17011 Donna S. Weldon, Esquire KEEFER WOOD ALLEN & RAHAL, L.L.P. Attorney for Mechanicsburg Area School District 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17108-1963 Donald R. Reavey, Esquire CAPOZZI & ASSOCIATES, P.C. Attoney for Petitioner 2933 North Front Street Harrisburg, PA 17110 Date: Illel-1-7od)x Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 N ?? C r 'T1 f.? _ L i?if ?? i m l!U ? r? y?y ? t.J ? Ti ..h U n -= G7 ?? s BEFORE THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MESSIAH HOME, INC., Petitioner NO. 03-6205 VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS; CIVIL TERM MECHANICSBURG SCHOOL DISTRICT; UPPER ALLEN TOWNSHIP TOWNSHIP, CUMBERLAND COUNTY PRAECIPE TO DISCONTINUE TO: The Prothonotary: Kindly mark the above-referenced action as Settled, Ended and Discontinued. CAPOZZI & ASSOCIATES, P.C. Date: njittojL_ By: Donald R. Reavey, Esquire Attorney ID No. 82498 2933 North Front Street Harrisburg, PA 17110 (717) 233-4101 -3- BEFORE THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MESSIAH HOME, INC., Petitioner NO. 03-6205 vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS; CIVIL TERM MECHANICSBURG SCHOOL DISTRICT; UPPER ALLEN TOWNSHIP TOWNSHIP, CUMBERLAND COUNTY AFFIDAVIT OF SERVICE I, Karen Fisher, an employee of Capozzi & Associates, P.C. hereby certify that I have this 19th day of November, 2007 served the Praecipe to Discontinue upon the following parties and/or their counsel of record, via first class U.S. Mail: Stephen Tiley, Esquire Assistant Solicitor of Cumberland Cty 5 South Hanover Carlisle, PA 17013 Counsel for Cumberland County Board of Assessment Appeals William E. Miller, Jr. Law Office of Miller & Associates 1822 Market Street Camp Hill, PA 17011 Counsel for Upper Allen Township Donna Weldon, Esquire 210 Walnut Street (PO Box 11963) Harrisburg, PA 17108-1963 Counsel for Mechanicsburg Area School District I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities K en L. Fisher, P alegal Capozzi & Associates, P.C. 2933 North Front Street Harrisburg, Pennsylvania 17110 Telephone: (717) 233-4101 -2- f ? N Q %JO Z 7 cn r- f? ?