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Home My WebLink About10-7337WILLIAM R. BALABAN and ROBIN E. BALABAN, Appellants V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, C ^' Q -n IN THE COURT OF COMMON PL S CUMBERLAND COUNTY, Z rn rn- PENNSYLVANIA cn -? r-4 rr- aao o . na a• ?--q NO. CIVIL ACTION - LAW : REAL ESTATE TAX Appellee . ASSESSMENT APPEAL NOTICE YOU HAVE BEEN SUED IN COURT. If you wish to defend against the claims set forth in the following pages, you must take action within twenty (20) days after this Complaint and Notice are served, by entering a written appearance personally or by attorney and filing in writing with the Court your defenses or objections to the claims set forth against you. You are warned that if you fail to do so the case may proceed without you and a judgment may be entered against you by the Court without further notice for any money claimed in the Complaint or for any other claim or relief requested by the Plaintiff. You may lose money or property or other rights important to you. YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE OFFICE SET FORTH BELOW TO FIND OUT WHERE YOU CAN GET LEGAL HELP. CUMBERLAND COUNTY LAWYER REFERRAL SERVICE COURT ADMINISTRATOR Carlisle, PA 17013 (717) 240-6200 Iffd- 001 6t a`?q I k # B'a? WILLIAM R. BALABAN and ROBIN E. BALABAN, Appellants V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, : PENNSYLVANIA . NO. : CIVIL ACTION - LAW : REAL ESTATE TAX : ASSESSMENT APPEAL NOTICIA Le han demandado a usted en la corte. Si usted quiere defenderse de estas demandas expuestas en las paginas siguientes, usted tiene viente (20) dias de plazo al partir de la fecha de la demanda y la notificacion. Usted debe presentar una apariencia escrita o en persona o por abogado y archivar en la corte en forma escrita sus defensas o sus objeciones a las demandas en contra de su persona. Sea avisado que si usted no se defiende, la corte tomra medidas y puede entrar una orden contra usted sin previo aviso o notificacion y por cualquier queja o alivio que es pedido en la peticion de demanda. Usted puede perder dinero o sus propriedades o otros derechos importantes para usted. LLEVE ESTA DEMANDA A UN ABODAGO IMMEDIATAMENTE. SI NO TIENE ABOGADO O SI NO TIENE EL DINERO SUFICIENTE DE PAGAR TAL SERVICIO, VAYA EN PERSONA O LLAME POR TELEFONO A LA OFICINA CUYA DIRECCION SE ENCUENTRA ESCRITA ABAJO PARA AVERIGUAR DONDE SE PUEDE CONSEGUIR ASISTENCIA LEGAL. CUMBERLAND COUNTY LAWYER REFERRAL SERVICE COURT ADMINISTRATOR Carlisle, PA 17013 (717) 240-6200 WILLIAM R. BALABAN and ROBIN E. BALABAN, Appellants V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. I D 73 3 e,?, CIVIL ACTION - LAW REAL ESTATE TAX ASSESSMENT APPEAL PETITION AND NOTICE OF APPEAL TO THE HONORABLE JUDGES OF SAID COURT: AND NOW comes, William R. Balaban and Robin E. Balaban, Appellants in the captioned matter, by and through their attorneys, Elliott Greenleaf & Balaban, and respectfully give notice of appeal and represent as follows: 1. Appellants herein are William R. Balaban and Robin E. Balaban; husband and wife, both adult individuals who reside at 312 North 26t' Street, Camp Hill, Cumberland County, PA 17011-3619. 2. Appellee herein is The Board of Assessment Appeals of Cumberland County, having their office at One Courthouse Square, Carlisle, Cumberland County, PA 17013. 3. Appellee is the duly constituted entity created by law to hear and decide real estate tax assessment appeals and was so acting at all times relevant hereto. 4. Appellants are the fee simple owners of certain real estate known as 312 North 26`h Street, Camp Hill, PA 17011-3619 and identified as Tax Parcel No. 01-20-1852-244 as shown on the Cumberland County Real Estate Tax Assessment records located in the Borough of Camp Hill in Cumberland County, Pennsylvania (hereinafter referred to as "Subject Real Estate"). 5. On July 1, 2010, Appellee mailed its Notice of Change of Assessment to Appellant owners increasing the Subject Real Estate assessed value by $160,410.00. 6. On August 10, 2010, Appellant owners filed an appeal from such assessment with the Appellee contesting the amount of said assessment. The Appellee held a hearing on said appeal in its appellate capacity on October 25, 2010. 7. Appellant owners agreed to have their October 25, 2010 hearing before a single Board Member, William Toth, and signed an agreement permitting Mr. Toth to serve as a single Board Member to hear their case. 8. At the October 25, 2010 hearing, Appellant owner, William R. Balaban, along with Garrett Rothman, Esquire and Greg Rothman, MAI, CCIM, CPE presented Appellant owners' case; and Lesa Stouffer, Cumberland County Real Estate Tax Assessor presented Appellee's case. 9. Appellee single Board Member, William Toth, rendered its written decision on October 28, 2010, and said decision set the market value of the Subject Real Estate at $690,000.00. A copy of said decision is attached hereto and marked Exhibit "A". 10. This Court has jurisdiction to hear and decide this matter pursuant to 72 P.S. § 5453.704 et. sea. 11. The decision aforesaid is erroneous for the following reasons: a. The decision does not reflect the true market value of the Subject Real Estate, said decision being excessive and above the true market value. b. The decision is not based upon competent facts. c. The decision is contrary to law. d. The decision constitutes an abuse of discretion. 12. Appellants, William R. Balaban and Robin E. Balaban, therefore, aver that the market value of the Subject Real Estate is substantially less than the fair market value of $861,800.00 as set by the Cumberland County Assessment Office's July 1, 2010 Notice of Change of Assessment which resulted from the countywide reassessment completed earlier this year; as well as the fair market value of $690,000.00 as set by the Cumberland County Board of Assessment Appeals as a result of the Appellant owners' appeal from the Cumberland County July 1, 2010 Notice of Change of Assessment. WHEREFORE, Appellants respectfully request this Honorable Court to accept this appeal de novo and fix a hearing date thereon in accordance with law to find the fair market value of the Subject Real Estate lower than what it is currently set, and to grant such other and further relief as this Court deems appropriate. Respectfully submitted, ELLIOTT GREENLEAF & BALABAN Dated: November 24, 2010 By: AnALL, Wl -- Matthew D. Coble, Esquire Pa. I.D. #89603 Kathryn L. Mason, Esquire Pa. I.D. #306779 27 N. Front Street P.O. Box 1284 Harrisburg, PA 17108-1284 717-234-3282 - voice 717-233-4264 - facsimile mdc(a)elliottgreenleaf.com klm@elliottgreenleaf.com Attorneys for Appellants, William R. Balaban and Robin E. Balaban Exhibit "A" Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 01000484-PS-2 BALABAN, WILLIAM R & ROBIN 9 C/O GARRETT ROTHMAN 3 LEMOYNE DRIVE, SUITE 100 LXMOYNE PA 17043 Cumberland County Board of Commissioners Gary Eichelberger, Chairman Richard L. Rovegno, Vice-Chairman Barbara B. Cross, Secretary This is your official notice of the decision by the Cumberland County Board of Assessment Appeals regarding your appeal of the assessed value of the real property described below. The Board has determined a change or no change In assessed value, as indicated and explained below. MAILING DATY: 10/18/1010 Runic.: 01 - CAMP HILL 330RO School: 1 - CAMP HILL SD Location: 312 N 16TH STREET LINCOLN LAND LESS THAN 1 ACRE Taxable Property Property Type: R Residential(Under 10 Acres) Homestead Approved Parcel Identifier: 01-20-1852-244. Effective for Tax Year: 2 011 APPEALED BOARD DECISION ASSESSED VALUE ASSESSED VALUE Land 103,100 103,100 Buildings 758, 700 586,900 TOTAL 861,800 690,000 Land NOT NOT Buildings APPLICABLE APPLICABLE TOTAL Tax Status Taxable Taxable Clean and Green Status DECISION: Revised Assessment Based on Hearing. As of October 25, 2010, the Board of Assessment Appeals and/or one of its Auxiliary Boards has issued the above decision regarding your formal assessment appeal. This is your final notice. If you are not satisfied with this decision, you may appeal to the Cumberland County Court of Common Pleas within 30 days from the date of this notice. cc: Secretary of Municipality Secretary of School District Ed Schorpp, Solicitor BALABAN, WILLIAM R & ROBIN E WILLIAM R. BALABAN and ROBIN E. BALABAN, Appellants V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY, Appellee IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA NO. CIVIL ACTION - LAW REAL ESTATE TAX ASSESSMENT APPEAL VERIFICATION William R. Balaban, an Appellant in the foregoing, hereby states, subject to the penalties contained in 18 Pa. C.S. §4904 relating to unsworn falsification to authorities, that the facts set forth in the foregoing are true and correct to the best of my knowledge, information and belief. William R. Balaban Robin E. Balaban, an Appellant in the foregoing, hereby states, subject to the penalties contained in 18 Pa. C.S. §4904 relating to unsworn falsification to authorities, that the facts set forth in the foregoing are true and correct to the best of my knowledge, information and belief. Ro in E. Balaban WILLIAM R. BALABAN and : IN THE COURT OF COMMON PLEAS ROBIN E. BALABAN, : CUMBERLAND COUNTY, : PENNSYLVANIA Appellants V. . NO. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND CIVIL ACTION - LAW COUNTY, . : REAL ESTATE TAX Appellee ASSESSMENT APPEAL CERTIFICATE OF SERVICE I, Matthew D. Coble, Esquire, Esquire, do hereby certify that a true and correct copy of the attached Assessment Appeal was served upon the following by regular first-class U.S. mail, postage prepaid, on this 24th day of November, 2006, addressed as follows: Edward L. Schorpp, Esquire Cumberland County Solicitor 35 South Thrush Dr Carlisle, PA 17013-7652 Bonnie Mahoney, Chief Assessor, Cumberland County Old Courthouse 1 Courthouse Sq. Carlisle, PA 17013 Stephen D. Tiley, Assistant Solicitor Cumberland County Board of Assessment J. Stephen Feinour, Esquire Camp Hill Borough Solicitor Nauman Smith Shissler & Hall, LLP 18'' Floor 200 North Third, Street Harrisburg, PA 17101 Elizabeth D. Snover, Esq Camp Hill School District Solicitor Johnson, Duffle, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Appeals One Courthouse Square Carlisle, PA 17013 Dated: November 24, 2010 Ulu !>• Glib. Matthew D. Coble, Esquire NOV 2 9 2010 WILLIAM R. BALABAN and IN THE COURT OF COMMON PLEAS ROBIN E. BALABAN, CUMBERLAND COUNTY, PENNSYLVANIA Appellants c ? I c r ,?1 V. No. 16 , -7 3 3 -2 THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND CIVIL ACTION - LAW COUNTY, REAL ESTATE TAX Appellee ASSESSMENT APPEAL ORDER OF COURT AND NOW, this day of QUV IMl , 2010, upon consideration of the within Petition and Notice of Appeal and on motion of Matthew D. Coble, Esquire, Attorney for Appellants, William R. Balaban and Robin Balaban, the Court accepts said appeal and hereby schedules a de novo hearing on the subject matter thereof to be held in Court Room No. 5 of the Cumberland County Courthouse on the _1110- day of , Ufa- 20 11 , at 3) o'clock P.M. All parties are to exchange expert reports at least ten (10) days prior to the hearing in this matter. A certified copy of this Order shall be served upon the named Appellee and other taxing bodies by Appellants by First Class U.S. Mail, postage prepaid. By the Court, J. s C-) p t ES /'YL?? ?'? Q-J '= -rt b cM -< S :z -n ? CD 2 -? C..) n WILLIAM R. BALABAN and IN THE COURT OF COMMON PLEAS ROBIN E. BALABAN, CUMBERLAND COUNTY, PENNSYLVANIA Appellants o ° V. NO. 10 - 7337 Civil Term CO =-n -- r r ? THE BOARD OF ASSESSMENT -< rn APPEALS OF CUMBERLAND CIVIL ACTION - LAW > ° o -? COUNTY, : 4-- o r, REAL ESTATE TAX 'Y' D Appellee ASSESSMENT APPEAL CERTIFICATE OF SERVICE I, Matthew D. Coble, Esquire, Esquire, do hereby certify that a true and correct copy of the attached December 1, 2010 Order in the captioned matter was served upon the following by regular first-class U.S. mail, postage prepaid, on this 3`d day of December, 2010, addressed as follows: Edward L. Schorpp, Esquire Cumberland County Solicitor 35 South Thrush Dr Carlisle, PA 17013-7652 Bonnie Mahoney, Chief Assessor, Cumberland County Old Courthouse 1 Courthouse Sq. Carlisle, PA 17013 Stephen D. Tiley, Assistant Solicitor Cumberland County Board of Assessment Appeals One Courthouse Square Carlisle, PA 17013 Dated: December 3, 2010 J. Stephen Feinour, Esquire Camp Hill Borough Solicitor Nauman Smith Shissler & Hall, LLP 18`h Floor 200 North Third, Street Harrisburg, PA 17101 Elizabeth D. Snover, Esq Camp Hill School District Solicitor Johnson, Duffie, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Matthew D. Coble, Esquire WILLIAM R. BALABAN and IN THE COURT OF COMMON PLEAS ROBIN E. BALABAN, CUMBERLAND COUNTY, PENNSYLVANIA Appellants V. NO. c l -7 3 coil M THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND CIVIL ACTION - LAW COUNTY, REAL ESTATE TAX Appellee ASSESSMENT APPEAL _-__O_RDER_OE_COURT___-- AND NOW, this day of 0.(' 2010, upon consideration of the within Petition and Notice of Appeal and on motion of Matthew D. Coble, Esquire, Attorney for Appellants, William R. Balaban and Robin Balaban, the Court accepts said appeal and hereby schedules a de novo hearing on the subject matter thereof to be held in Court Room No. 5 of the Cumberland County Courthouse on the day of C 20 It , at 1•'? o'clock P.M. All parties are to exchange expert reports at least ten (10) days prior to the hearing in this matter. A certified copy of this Order shall be served upon the named Appellee and other taxing bodies by Appellants by First Class U.S. Mail, postage prepaid. By the Court, J. 7 C_ h C= CD _ --01-C n ---t rr GJ . f? k r7?? C-) -, r-- * r7i b F t ?p y -+ CD ! > r_ h -< co ::3 FILED-OFFICE OF THE PROTHONOTARY Stephen D. Tiley, Esquire 2011 APR 13 PM 1: 49 Supreme Court I.D. No.32318 Attorney for Cumberland County Board of Assessment Appeals CUMBERLAND COUNTY 5 South Hanover Street PENNSYLVANIA Tel. 717-243-5838 Carlisla Pennsylvania 17013 Fax: 717-243-6441 WILLIAM R. BALABAN and : IN THE COURT OF COMMON PLEAS ROBIN E. BALABAN : OF CUMBERLAND COUNTY, : PENNSYLVANIA Appellants V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY Appellee CIVIL ACTION - LAW NO. 10-7337 Civil Term REAL ESTATE TAX ASSESSMENT APPEAL Parcel No. 01-20-1852-244 PRAECIPE TO THE PROTHONOTARY: Please enter my appearance on behalf of the Appellee, Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: /.4 ?Dl/ Respectfully submitted, t1l By ? A?Z? Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 Stephen D. Tiley, Esquire Supreme Court No. 32318 Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle, Pennsylvania 17013 Fax.: 717-243-6441 WILLIAM R. BALABAN and IN THE COURT OF COMMON PLEAS ROBIN E. BALABAN OF CUMBERLAND COUNTY, . PENNSYLVANIA Appellants V. CIVIL ACTION - LAW THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY NO. 10-7337 Civil Term Appellee REAL ESTATE TAX ASSESSMENT APPEAL Parcel No. 01-20-1852-244 CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Praecipe to Enter Appearance by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Matthew D. Coble, Esquire Pa ID# 89603 Kathryn L. Mason, Esquire Pa ID# 306779 ELLIOTT GREENLEAF & BALABAN Attorney for Appellants 27 North Front Street P.O. Box 1284 Harrisburg, PA 17108-1284 Tel. No. (717)-234-3282 J. Stephen Feinour, Esquire Attorney for Camp Hill Borough NAUMAN SMITH SHISSLER & HALL, LLP 18`h Floor 200 North Third Street Harrisburg, PA 17101 Elizabeth D. Snover, Esquire Attorney for Camp Hill School District JOHNSON DUFFIE STEWART & WEIDNER 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Date: 00W 17 oZd // Stephen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.13132318 WILLIAM R. BALABAN and IN THE COURT OF COMMON PLEAS ROBIN E. BALABAN OF CUMBERLAND COUNTY, PENNSYLVANIA Appellants V. CIVIL ACTION - LAW THE BOARD OF ASSESSMENT . APPEALS OF CUMBERLAND COUNTY NO. 10-7337 Civil Term Appellee REAL ESTATE TAX ASSESSMENT APPEAL Parcel No. 01-20-1852-244 ORDER AND NOW, this day of April, 2011, upon representation by Stephen D. Tiley, Esquire, counsel for the Appellee, that the parties have agreed to a general continuance pending settlement negotiations, the hearing scheduled for April 18, 2011 is cancelled and the matter is continued generally at the call of either party. By The Court Albert H. Masland, J cc:,,, <Matthew D. Coble, Esquire Kathryn L. Mason, Esquire / J. Stephen Feinour, Esquire MleJ o r Elizabeth D. Snover, Esquire ? Stephen D. Tiley, Esquire X6 rrt W rn can ? ? ?r i .fi- c) - C 3? ss Tt ' CD c r? PQ RL -0-c;F F K` ? . >,. THE- P R 0 T H 0 IN: 0 Stephen D. Tiley, Esquire 2011 SEP 28 AM 11; V I Supreme Court I.D. No. 32318 Attorney for Cumberland County Board of Assessment Appeals .i, 5 South Hanover Street PENNSYLVANIA COURT Tel: 717-243-5838 Carlisle Pennsylvania 17013 pENNSYLVAPdIA Fax: 717-243-6441 WILLIAM R. BALABAN and : IN THE COURT OF COMMON PLEAS ROBIN E. BALABAN : OF CUMBERLAND COUNTY, : PENNSYLVANIA Appellants V. THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY : CIVIL ACTION - LAW . NO. 10-7337 Civil Term Appellee Parcel No. 01-20-1852-244 : REAL ESTATE TAX ASSESSMENT : APPEAL STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this c?2 7 * day of , 2011, it is hereby Agreed and Stipulated by and between the Appellants, William R. Balaban and Robin E, Balaban, by their attorneys, Elliott Greenleaf & Balaban; and Appellee, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; as follows: On or about November 24, 2010, Appellant filed a "Petition and Notice of Appeal." The Court, by the Honorable Albert H. Masland, entered an Order on December 1, 2010, fixing a hearing date of April 18, 2011. By Order dated April 13, 2011, that hearing was cancelled and the matter was continued generally. The parties have now settled this case. 2. This assessment appeal relates to market value as of August 10, 2010, the date the appeal was originally filed before the Board of Assessment Appeals, and year 2011 taxes. The appeal emanates from the year 2010 Cumberland County, Countywide, reassessment. 3. The property which is the subject of this appeal consists of a single family residence situate at 312 North 26`h Street in the Borough of Camp Hill, Cumberland County, Stipulation & Joint Motion for Agreed Order- William R. Balaban & Robin E. Balaban Page 1 of 3 Pennsylvania. The property is further identified as Cumberland County Tax Parcel No. 01-20- 1852-244. 4. The parties stipulate that the total fair market value of the property as of the date the original appeal was filed before the Board of Assessment Appeals, August 10, 2010, is $665,000. 5. As a result of the year 2010 Cumberland Countywide reassessment, the predetermined ratio for the year 2010 Countywide reassessment value is 100% of year 2010 value. There is no common level ratio applicable to the year 2010 Countywide reassessment value. The parties stipulate that for the year 2010 Countywide reassessment value, first applicable for taxes beginning in year 2011, the fair market value of the property is $665,000, and the assessment shall be $665,000. The assessment shall continue in this amount for future years, until changed as provided by law. 6. The Cumberland County Assessment Office shall allocate the total assessment between land and improvements as provided by law and the procedures of the Cumberland County Assessment Office. 7. The year 2010 Countywide reassessment value of $665,000, and the assessment in that amount, shall be implemented beginning with year 2011 County and municipal taxes, and beginning with 2011/12 School Real Estate Taxes. The said year 2010 Countywide reassessment value of $665,00 shall be effective for tax years beginning on and after January 1, 2011, and shall continue thereafter unless and until changed as otherwise provided by law. 8. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make appropriate refunds. 9. Each party to this appeal shall bear its own costs. Stipulation & Joint Motion for Agreed Order- William R. Balaban & Robin E. Balaban Page 2 of 3 10. The Court is requested to enter the proposed Order attached hereto. 11. The undersigned Attorneys each hereby warrant to the other, and to the parties, and to the Court, that he/she has reviewed this Settlement Stipulation with his/her client or clients and that he/she has specifically been authorized to enter into this Settlement Stipulation by his/her client or clients. Dated: 42 Respectfully submitted, WILLIAM R. BALABAN, Taxpayer ROBIN E. BALABAN, Taxpayer By IkA1,4, Matthew D. Coble, Esquire Atty. ID 89603 Kathryn L. Mason, Esquire Atty. ID 306799 Attorneys for Appellants ELLIOTT GREENLEAF & BALABAN 27 North Front Street P.O. Box 1284 Harrisburg, PA 17108-1284 Tel. No. (717) 234-3282 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS and COUNTY OF CUMBERLAND By Stephen D. Tiley, Esquire Assistant Cumb. Cty. Solicitor for Tax Matters Attorney for Cumberland County Board of Assessment Appeals Frey and Tiley 5 South Hanover Street Carlisle, PA 17013 Tel. No. (717) 243-5838 Supreme Court ID# 32318 Stipulation & Joint Motion for Agreed Order- William R. Balaban & Robin E. Balaban Page 3 of 3