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HomeMy WebLinkAbout02-1484KASSAB ARCHBOLD & O'BRIEN, L.L.P. By: JOSEPH PATRICK O'BRIEN, ESQUIRE Attorney I.D. No. 08648 214 North Jackson Street Media, Pennsylvania 19063 (610) 565-3800 Attorneys for Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW RE: Appeal of Farmington Manor, L.P. From the Decision of the Board of Assessment Appeals of Cumberland County in Connection With Premises Known as "Farmington Manor" Situate in the Borough of Shippensburg, Pennsylvania, Relating to 2002 Real Estate Assessments and All Subsequent Assessments During the Pendency of the Appeal NO. - to I F/L!? PARCEL NOS.: 32-35-2385-002 through 32-35-2385-072 PETITION FOR APPEAL FROM THE ASSESSMENT OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS TO THE JUDGES OF THE SAID COURT: The Petition of Farmington Manor, L.P. (hereinafter referred to as "Appellant") respectfully represents: 1. That Appellant is the legal and equitable owner of the premises known as "Farmington Manor' situate in the Borough of Shippensburg, Cumberland County, Pennsylvania, consisting of seventy-one (71) tax parcels numbered 32-35-2385-002 through 32-35-2385-72, which parcels are set forth in the attached Exhibit "A". 2. That the Appellant's address is c/o eProperty Tax, P. O. Box 4900, Scottsdale, Arizona 85261- 4900 3. Within the time allowed by law, specifically on August 31, 2001, the Appellant filed Appeals from the 2002 assessments of the real estate parcels before the Cumberland County Board of Assessment Appeals. 4. That subsequently following a hearing before the Board, the Board caused to be issued a notice which denied the request of the Appellant. (See attached Exhibit "B".) 5. That the ratio of assessment used for taxing subject property violates State and Federal Constitutional Requirements of due process, equal protection and uniformity. 6. The Appellant contends that the assessment as set forth hereinabove is unlawful in that: A. The market value of the property as found by the Board is not the actual market value of the property as based upon the costs, income and comparable sales approach to the actual market value considered in conjunction with one another and mandated by statute. B. The application of the incorrect market value creates a resulting assessment that is higher than the 100% Cumberland County Common Level Ratio for the 2002 tax year. C. Appellant contends that the Board improperly used Internal Revenue Code Section 42 tax credits in determining the fair market value of the property. WHEREFORE, Petitioner requests the Court to: 1. Fix the current market value of the property as required and mandated by the provisions of the Acts of Assembly governing the same and set forth in 72 P.S. 5348; 2. Apply the Common Level Ratio as determined by the State Tax Equalization Board of .0% for all 2002 assessments to the market value as determined by the Court in reaching the appropriate assessment impacting the premises; 3. Order the appropriate taxing authorities to refund to taxpayer any taxes heretofore or hereafter improperly paid; and Q 4. Such other relief as the Court may determine to be appropriate. KASSAB ARCHBOLD & O'BRIEN, L.L.P. By: JOSE" PAJKICK O'BRINI, ESQUIRE Att ey for Appellant/Petitioner DATED: March 26, 2002 SCHEDULE 1 . FARMINGTON MANOR rev 3-13-01 Farmington Manor L.P. Tax Assmt Map No Address Assessment Assessed 32-35-2385-023 355 Farmington Dr Lot PB PG 1 73 2 Land Improvements Total Ratio Valuation - - - . Farmington Dr. 3 2 73 23 18,670 22 680 93,360 46 112,030 100% 112,0 32-35-23 5-021 351 Farmington Dr. _ 3 73 23 , 17 920 ,730 88 69,410 100% 9 32-35-2385-020 349 Farmington Dr 4 73 , ,050 105,970 100% 10 97, 32-35-2'385-019 . 347 Farmin ton Dr 23 5 73 17,920 79,930 97,850 100% 97,851 g . 23 17,920 74,900 92,820 100% - -2385-018 345 Farmin ton Dr. 6 73 23 17,920 .93,360 111 280 100% 1 32-35-2385-017 343 Farmin ton Dr. 7 73 23 17,920 88,050 . , 105 970 100% 1 1,28( 32-35-2385-016 341 Farmin ton Dr. 8 73 23 19,640 80,600 , 100 240 100% 105,97( 32-35-2385-015 339 Farmington Dr. 9 73 23 27,490 74 900 , 102 390 100% 100,24( 32-35-2385-014 337 Farmington Dr. 10 73 23 30,000 , 93 360 , 123 360 100 102,39( 32-35-2385-013 335 Farmington Dr. 11 73. 23 30,000 , 74 900 , 104 900 % 100% 123,360 32-35-2385-012 333 Farmington Dr. 12 73 23 23,590 , 79,930 , 103 520 100% 04,900 32-35-2385-011 331 Farmington Dr. 13 73 23 19,620 88 050 , 107 670 100 1 103,520 32=35-2385-010 329 Farmington Dr. 14 73 23 19,620 , 93 360 , 112 980 % 100 107,670 32-35-2385-00 327 Farmington Dr. 15 73 23 19,620 , 74 900 , 94 520 % 112,980 32-35-2385-008 325 Farmin ton Dr. 16 73 23 19,620 , 80,600 , 100 220 100% 100% 94,520 32-35-2385-007 323 Farmington Dr. 17. 73 23 . 19,080 88 050 , 107 130 100% 10 0,220 32-35-2385-006 321 Farmington Dr. 18 73 2' 21,400 , 91 930 , 113 330 10 107,130 32-35-2385-005 319 Farming ton Dr. 19 73 23 ? 28,290 , 74 900 , 103 190 0% 0 113,330. 32-35-2385-004 317 Farmington Dr. 20 73 23 30,000 , 88 050 , 118 050 1 0% 10 103,190 32-35-2385-003 315 Farmington Dr. 21 73 23 30,000 , 88 050 , 118 050 0% 100 118,050 32-35-2385-002 313 Baltimore Rd. 21A 73 23 29 290 , 0 , % 118,050 32-35-2385-067 311 Farmington Dr. 218 73 , 20 440 93 29,290 100% 2 3 32-35-2385-068 309 Farmington Dr. 22 73 23 , 19 620 ,360 88 0 113,800 100% 11 ,500 32-35-2385-069 307 Farmin ton Dr. 23 73 23 , 20 710 , 50 80 600 107,670 101 100% 107,670 32-35-2385-070 305 Farmington Dr. 24 73 23 , 2Q710 , 74 900 ,310 95 610 100% 100 101,310 32-35-2385-071 . 303 Farmington Dr 25 73 23 19,620 , 93 360 , 112 980 % 0 95,610 32-35-2385-072 . 301 Farmington Dr, 26 73 23 21,310 , 88 050 , 109 360 1 0% 100 112,980 32-35-2385-032 301 Harvest Lane 27 73 23 16,200 , 93 360 , 109 560 % 100 109,3601 32-35-.2385-031 303 Harvest Lane 28. 73 23 18,430 , 74 900 , 93 330 % 100% 109,560; 32-35-2385-030 305 Harvest Lane 2 9 73 z3 18 600 , 80 600 , 99 20 93,330 32-35-2385-029 3 307 Harvest Lane 30 73 23 , 18,600 , 88 050 , 0 106 650 100A/o 100% 99,200; 2-35-2385-028 309 Harvest Lane 31 73 23 18 770 , 8 , 106,650 32-35-2385-027 311 Harvest Lane 32 73 23 , 18,770 0,600 79 930 99,370 98 700 100% 10 99,370; 32-35-2385-026 32-35-2385-025 313 Harvest Lane 315 H 33 73 2 > > 18,940 , 93,360 , 112,300 0% 100% 98,700 112 300 32-35-2385-024 arvest Lane 317 Harvest L 34 73 23 18,940. 80,600 99,540 100% , 32-35-2385-041 ane 316 Harvest Lane 35 73 23 36 73 23 16,760 88,050 104,810 100% 104,80 32-35-2385-040 314 Harvest Lane 37 73 23 17,920 93,360 111,280 100% 1111280 32-35-2385-039 312 Harvest Lane 38 73 23 18,770 74,900 93,670 100% 93,670 32-35-2385-038 310 Harvest Lane 39 73 23 18,770 74,900 9.1,670 100% 93,670 32-35-2385-037 308 Harvest Lane 40 7 23 3 18,770 80,600 99,370 100% 99;3,0 32-35-2385-036 306 Harvest ane 18,770 88,050 1 06,820 f00% 106,820 Q-35-2385-035 304 Harvest Lane 41 73 -j 42 73 23 18,770 1 93,360 112,130 100% 112,130 12-35-2385-034 302 Harvest Lane 43 73 23 8,770 74,900 93,670 100% 93,670 1235-2385-033 300 Harvest Lane 44 73 23 18,770 17 920 80,600 99,370 88 050 105 100% 99,370 , , ,970 100% 105,970 2% Discout applies if paid by 4/30 Page 1 _ Page 1 of Exhibit "A" FARMINGTON MANOR rev 3-13-01 Farmington Manor L.P. Tax Assmt Map No. 2S_?2f7C ...? rV VJ-VYV 32-35-2385-047 32-35-2385-046 32-35-2385-045 32-35-2385-044 32-35-2385-043 32-35-2385-042 32-35-2385-059 32-35-2385-058 32-35-2385-057 32-35-2385-056 Address sup Shepherd Lane 307 Shepherd Lane _309 Shepherd Lane 311 Shepherd Lane 313 Shepherd Lane 315 Shepherd Lane 317 Shepherd Lane 316 Shepherd Lane 314 Shepherd Lane 312 Shepherd Lane 310 Shepherd Lane 5-055 30 5-054 30 5-053 30 5-052 30 ane Lane Lane 32-35-2385-066 320 F 32-35-2385-065 322 F 32-35-2385-064 324 F 32-35-2385-063 326 F 32-35-2385-062 328 F 32-35-2385-061 330 F, 32-35-2385-060 332 F. -d Lane ;ton Dr. ;ton Dr. ;ton Dr. ton Dr. ton Dr. ton Dr. ton Dr. To Lot PB PG Land Improvemer 45 73 23 17,920 93,-- 46 73 23 18,770 74,5 47 73 23 18,770 79,9 48 73 2; 18,770 88,0 49 73 23 18,770 79,9 50 73 23 18,770. 74,9 51 73 23 18,770 93 3, 52 73 23 18,770 79,9: 53 73 23 17,920 88,0: 54 73 23 18,250 88,01 . 55. 73 23 19,280 80,6( 56 73 23 19,280 74,9( 57 73 23 19,280 93,3E 58 73 23 19,280 74,9( 59 73 23 19,280 80,60 60 73 23 19,280 88,05 61 73 23 19,280 74,90 62 73 23 18,250 93 36 63 73 23 30,000 , 93,36 64 73 23 20,090 74,901 65 73 23 20,090 79,93( 66 73. 23 20,090 88,05( 67 73 23 20,090 93,36( 68 73 23 20,090 88,05( 69 73 23 30,000 93,36C tals 1,451,000 5,874,590 Page 2 of Exhibit "A" Assessment Assessed Total Ratio Valuation 111,280 100% 111,28 93,670 100% 93,67 98,700 100% 98,70 106,820 100% 106,82 98,700 100% 9870- 93 ,670 100% 93,67, 112,130 10000 112,13( 98,700 100% 98,701 105,970 100% 105,97( 106,300 100% 106,30( 99,880 100% 99,88( 94,180 100% 94,18( 112,640 100% 112,64( 94,180 1000 94,18C' 99,880 100% 99,880 07,330 100% 107 330 94,180 100% , 94;180 11,610 100% 111,610 23,360 100% 123,360 94,990 100% 94,990 00,020 100% 100,020 08,140 100% 108,140 13,450 100% 113,450 08,140 1000/- 108,140 23,360 100% 123,360 ,590 2% Discout applies if paid by 4/30 Page 2 Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-003. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 118,050 NOT New Assessed Value: 118,050 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 2 of Exhibit "B" --- -- -------- ------- 4T' ? 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 R. Fred Hefelfinger Sarah Hughes STEVEN D. TILEY Assistant Solicitor r f i CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-004. i FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 I Dear Property Owner: I This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant 1 [ ] Abandoned For Failure To Appear ;- [X] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [ ] Other.... i TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN i STATUS i i Old Assessed Value: 118,050 NOT New Assessed Value: 118,050 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 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 March 28, 2002. Page 3 of Exhibit "B" r? Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 J (717) 240-6350 (717) 240-6354 (fax) i Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 103,190 NOT New Assessed Value: 103,190 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2,2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 4 of Exhibit "B" Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 a (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 7- TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 113,330 NOT New Assessed Value: 113,330 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. I i I I(` y I Page 5 of___ExhiLbit "B" ?{ r 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 STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER = MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-007. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALEAZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 107,130 NOT New Assessed Value: 107,130 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary s office on or before March 28, 2002. Page 6 of Exhibit "B" ii e• w Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/1112002 DATE DECISION RENDERED: 02/23/2002 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: 100,220 NOT New Assessed Value: 100,220 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 7 of Exhibit "B" ,C Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Uoyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 i 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear, i [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: 94,520 NOT New Assessed Value: 94,520 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 8 of.__F,xhibit "B" ii 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 FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TI LEY 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ j Abandoned For Failure To Appear [X] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing Other- r TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 112,980 NOT New Assessed Value: 112,980 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 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 March 28, 2002. Page 9 of Exhibit "B" 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 FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/1112002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear, _ [)q 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: 107,670 NOT New Assessed Value: 107,670 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 10 of---Exhihit "B" _ is Cumberland. County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals BONNIE M. MAHONEY Lloyd W. Bucher Chief Assessor R. Fred Hefelfinger Sarah Hughes STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 .PARCEL. NUMBER: 32-35-2385-012. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ j Withdrawn By Applicant - [ ] Abandoned For Failure To Appear [XI Denied -No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [ ] Other: r. TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS i I i Old Assessed Value: 103,520 NOT New Assessed Value: 103,520 APPLICABLE i THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 11 of Exhibit "B" 'r 0 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 STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-013. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 104,900 NOT New Assessed Value: 104,900 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary s office on or before March 28, 2002. Page 12 of Exhibit "B" I: Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes I, (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 11PARCEL NUMBER: 32-35-2385-014. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 123,360 NOT New Assessed Value: 123,360 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2,2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 13 of Exhibit "B" 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 STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL- NUMBER: 32-35-2385-015. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 102,390 NOT New Assessed Value: 102,390 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary s office on or before March 28, 2002. Page 14 of Exhibit "B" ------- ------ ------- Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 M i (717) 240-6350 (717) 240-6354 (fax) Soprd of Assessment Appeals BONNIE M MAHONEY Lloyd W. Bucher . Chief Assessor R. Fred Hefelfinger Sarah Hughes STEVEN D. TILEY Assistant Solicitor .:PARCEL . NUMBER: 32-35-2385-016 FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 100,240 NOT j New Assessed Value: 100,240 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 15 of Exhibit "B" „ 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 0 (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor :CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-017. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 105,970 NOT New Assessed Value: 105,970 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 16 of Exhibit "B" i Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER = MAILING DATE: February 26, 2002 ;PARCEL NUMBER: 32-35-2385-018. Of, FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appeer [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: 111,280 NOT New Assessed Value: 111,280 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 17 of Exhibit "B" Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 -PARCEL, NUMBER: 32-35-2385 019. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 92,820 NOT New Assessed Value: 92,820 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 18 of Exhibit "B" --- --- ------ ----- - 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 FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: y (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 I Old Assessed Value: 97,850 NOT New Assessed Value: 97,850 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2,2001 j I Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or-before March 28, 2002. Page 19 of-_Exhihit "B" 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 STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-021. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 105,970 NOT New Assessed Value: 105,970 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 20 of Exhibit "B" I I I Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Pr (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 'PARCEL NUMBER: 32-35-2385-022. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 -- I Old Assessed Value: 69,410 NOT ?. New Assessed Value: 69,410 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 21 of...- Fxhihit "B" _ I 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 STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-023. I I FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 I i 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 I Old Assessed Value: 112,030 NOT New Assessed Value: 112,030 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 22 of Exhibit "B" , Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL. NUMBER: 32-35-2385-024. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02123/2002 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: 104,810 NOT New Assessed Value: 104,810 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. page 23 of Exhibit "B" Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-025. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 [ ] Revised Assessment Based on Hearing ] Other:... TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 99,540 NOT New Assessed Value: 99,540 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 24 of Exhibit'"B" is . Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL. N UMBER: 32-35-2385-026. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] Denied - No Change [ J Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing thee: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 112,300 NOT New Assessed Value: 112,300 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 i Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. i i Page 25 of Exhibit "B" - ------- -------- -------- Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Board of Assessment Appeals Lloyd W. Sucher R. Fred Hefelfinger Sarah Hughes (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-027. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ J 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: 98,700 NOT New Assessed Value: 98,700 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 26 of Exhibit "B" it 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 STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL. NUMBER: 32-35-2385-028. I i FARMINGTON MANOR L P C/O EPROPERTY TAX f PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: I This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ J 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: 99,370 NOT New Assessed Value: 99,370 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 27 of Exhibit "B" 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 STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-029. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 106,650 NOT New Assessed Value: 106,650 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 28 of Exhibit "B" 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 STEVEN D. TILEY Assistant Solicitor FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 99,200 NOT New Assessed Value: 99,200 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 29 of Exhibit "B" 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 STEVEN D. TILEY Assistant Solicitor i CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-031. j t FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] Denied - No Change [ j 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: 93,330 NOT New Assessed Value: 93,330 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 i Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. i Page 30 of Exhibit "B" ------ ------- ------ I` 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 STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 ,PARCEL NUMBER: 32-35-2385-032. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 f DATE DECISION RENDERED: 02/23/2002 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: 109,560 NOT New Assessed Value: 109,560 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary s office on or before March 28, 2002. Page 31 of Exhibit "B" ------ -.-- i Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/2312002 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 [ f Other TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 105,970 NOT New Assessed Value: 105,970 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 32 of Exhibit "B" .. . -- I Cumberland County Board of Assessment Appeals. Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-034. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals I regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 1 DATE DECISION RENDERED: 02/23/2002 1 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: 99,370 NOT New Assessed Value: 99,370 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 33 of Exhibit "B" 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 STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-035. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 P' Ir I i I Old Assessed Value: 93,670 NOT New Assessed Value: 93,670 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 C Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 34 of Exhibit "B" ------- ------- ------- Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 cc PARCEL NUMBER: 32-35-2385-036. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ J 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: 112,130 NOT New Assessed Value: 112,130 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 35 of Exhibit "B" Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 ;-PARCEL NUMBER: 32-35-2385-037. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 they' TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 106,820 NOT New Assessed Value: 106,820 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 36 of Exhibit "B" Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL. NUMBER: 32-35-2385-038. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 99,370 NOT New Assessed Value: 99,370 APPLICABLE i THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 j i i Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 37 of Exhibit "B" --I ------- -------- --- ------- _ .----- ---- Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN j STATUS i Old Assessed Value: 93,670 NOT New Assessed Value: 93,670 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 38 of Exhibit "B" i lr 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 Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER i ` . ?. m.v..,nv ve., ?, rcu[ uai y cv, cvve PARCEL NUMBER: 32-35-2385-040. j i FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 I SCOTTSDALE AZ 85261-4900 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. r DATE OF APPEAL HEARING: 02/11/2002 I DATE DECISION RENDERED: 02/23/2002 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: _ i. TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS i i Old Assessed Value: 93,670 NOT New Assessed Value: 93,670 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 i Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 39 of Exhibit "B" - - --- - - - - -- 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 STEVEN D. TILEY Assistant Solicitor I CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARC E L. N U M B E R: 32-35-2385-041. i FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 i SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 j Old Assessed Value: 111,280 NOT New Assessed Value: 111,280 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 40 of Exhibit "B" -------- - -------- 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 STEVEN D. TILEY Assistant Solicitor FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/1112002 DATE DECISION RENDERED: 02/23/2002 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: 105,970 NOT New Assessed Value: 105,970 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2.2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 41 of Exhibit "B" Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-043. FARMINGTON MANOR L P C/O (PROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear. - ,, [Xj 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: 98,700 NOT New Assessed Value: 98,700 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 42 of Exhibit "B" Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes - FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 112,130 NOT New Assessed Value: 112,130 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 43 of Exhibit "B" 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 FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 93,670 NOT New Assessed Value: 93,670 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 44 of Exhibit "B" -.-. ----- Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: i TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 98,700 NOT i New Assessed Value: 98,700 APPLICABLE I THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-046. Exhibit 45 --- f E hibit "B" ------ Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square (717) 240-6350 Carlisle, PA 17013 (717) 240-6354 (fax) i Board of Assessment Appeals I BONNIE M. MAHONEY Lloyd W. Bucher Chief Assessor R. Fred Hefelfinger Sarah Hughes STEVEN D. TILEY Assistant Solicitor j CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 .`PARCEL. NUMBER: 32-35-2385-047. i I FARMINGTON MANOR L P ?. C/O EPROPERTY TAX PO BOX 4900 l SCOTTSDALE AZ 85261-4900 i Dear Property Owner: This letter is to official) notify you of the decision of the Cumberland County Boar officially Y d of Assessment Appeals I regarding the above-referenced parcel. I DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 I Old Assessed Value: 106,820 NOT New Assessed Value: 106,820 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 46 of Exhibit "B" j 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 FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure ToAppear [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: 98,700 NOT New Assessed Value: 98,700 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 47 of Exhibit "B" Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear 1 [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: 93,670 NOT New Assessed Value: 93,670 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 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 March 28, 2002. Page 48 of Exhibit "B" l Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Board of Assessment Appeals Lloyd W. Bucher R. Fred Hetelfinger Sarah Hughes FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 111,280 NOT New Assessed Value: 111,280 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 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 March 28, 2002. Page 49 of Exhibit "B" 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 FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 111,610 NOT New Assessed Value: 111,610 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 50 of Exhibit "B" I' 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 STEVEN D. TILEY Assistant Solicitor FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ j 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: 94,180 NOT New Assessed Value: 94,180 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 51 of Exhibit "B" 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 STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 'PARCEL NUMBER: 32-35-2385-053. i FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 r Dear Property Owner: I This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. t DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] Denied - No Change i [ ] Approved Review Appraiser's Changes ' [ j Revised Assessment Based on Hearing I [ ] Other: - TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS i Old Assessed Value: 107,330 NOT New Assessed Value: 107,330 APPLICABLE i THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 i i Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary s office on or before March 28, 2002. Page 52 of Exhibit "B" :r Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-054. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 i STATUS I I Old Assessed Value: 99,880 NOT New Assessed Value: 99,880 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 53 of Exhibit "B" ---- -----. 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 FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 94,180 NOT New Assessed Value: 94,180 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 54 of Exhibit "B" --- - 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 FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: it (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 112,640 NOT New Assessed Value: 112,640 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 55 of Exhibit "B" ----- - ------ ------- 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 j Lloyd W. Bucher Chief Assessor R. Fred Hefelfinger Sarah Hughes STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-057. FARMINGTON MANOR L P C/O EPROPERTY TAX . PO BOX 4900 SCOTTSDALE AZ 85261-4900 I 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. j I DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant j 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: 94,180 NOT New Assessed Value: 94,180 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 56 of Exhibit "B" ------- ----- 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 STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL, NUMBER: 32-35-2385-058. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear , [X] Denied -No Change [ j 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: 99,880 NOT New Assessed Value: 99,880 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. i _a Page 57 of Exhibit "B" Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 i i (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TI LEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-059. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 106,300 NOT New Assessed Value: 106,300 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 58 of Exhibit "B" Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-060. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals I regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 123,360 NOT New Assessed Value: 123,360 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 59 of Exhibit "B" 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 FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 108,140 NOT New Assessed Value: 108,140 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2.2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary s office on or before March 28, 2002. Page 60 of Exhibit "B" 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 Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL. NUMBER: 32-35-2385-062. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 113,450 NOT New Assessed Value: 113,450 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 61 of Exhibit "B" Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALEAZ 85261-4900 Dear Property Owner: BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 [ 1 Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 108,140 NOT New Assessed Value: 108,140 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 r (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 Dear Property Owner: BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 100,020 NOT New Assessed Value: 100,020 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 63 of Exhibit "B" 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 STEVEN D. TILEY ? Assistant Solicitor FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 94,990 NOT New Assessed Value: 94,990 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28; 2002. Page 64 of Exhibit "B" Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 Board of Assessment Appeals Loyd W. Bucher R. Fred Hefelfinger Sarah Hughes (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 , PARCEL NUMBER: 32-35-2385-066. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: I 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: 123,360 NOT i New Assessed Value: 123,360 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 65 of -Exhibit "B" Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER r. MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-067. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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 TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: 113,800 NOT New Assessed Value: 113,800 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 66 of Exhibit "B" ------- - -------- ak Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals BONNIE M. MAHONEY Lloyd W. Bucher Chief Assessor R. Fred Hefelfinger Sarah Hughes STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-068. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/1112002 DATE DECISION RENDERED: 02/23/2002 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: 107,670 NOT New Assessed Value: 107,670 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 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 March 28, 2002. Page 67 of Exhibit "B" i I I I i -------- ------- Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL, NUMBER: 32-35-2385-069. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 101,310 NOT New Assessed Value: 101,310 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 68 of Exhibit "B" 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 STEVEN D.TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL.NUMBER: 32-35-2385-070. I` FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 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: 95,610 NOT New Assessed Value: 95,610 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 i Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 69 of Exhibit "B" -- ----- --_.__ 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 STEVEN D. TILEY Assistant Solicitor CORRECTED DECISION ORDER MAILING DATE: February 26, 2002 PARCEL NUMBER: 32-35-2385-071. FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/2312002 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: 112,980 NOT New Assessed Value: 112,980 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 70 of Exhibit "B" ------- -------- ------- ------- I i 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 STEVEN D. TILEY Assistant Solicitor FARMINGTON MANOR L P C/O EPROPERTY TAX PO BOX 4900 SCOTTSDALE AZ 85261-4900 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: 02/11/2002 DATE DECISION RENDERED: 02/23/2002 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [ j Withdrawn By Applicant [) Abandoned For Failure To Appear [XI 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: 109,360 NOT New Assessed Value: 109,360 APPLICABLE THIS IS A CORRECTED DECISION ORDER OF ORIGINAL DATED NOVEMBER 2, 2001 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before March 28, 2002. Page 71 of Exhibit "B" VERIFICATION I, Joseph Patrick O'Brien, Esquire, being duly sworn according to law, depose and state that I am authorized to take this Verification as the attorney-in-fact for the Property Owner, being the Petitioner named herein. I do hereby verify that the facts set fo in the preceding Petition for Appeal are true and correct to the best of my knowledge, information a elief. I understand that statements made herein are subject to the penalties of 18 Pa. U.S.C. Sect n 904 relating to unsworn falsification to authorities. Patrick O'Brien, Esquire DATED: March 26, 2002 O w 1k) C c ? o ,c C_ tJ nil T f i- J C- l^ L 'a KASSAB ARCHBOLD & O'BRIEN, L.L.P. By: JOSEPH PATRICK O'BRIEN, ESQUIRE Attorney I.D. No. 08648 214 North Jackson Street Media, Pennsylvania 19063 (610) 565-3800 Attorney for Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW RE: Appeal of Farmington Manor, L.P. From the Decision of the Board of Assessment Appeals of Cumberland County in Connection With Premises Known as "Farmington Manor" Situate in the Borough of Shippensburg, Pennsylvania, Relating to 2002 Real Estate Assessments and All Subsequent Assessments During the Pendency of the Appeal PARCEL NOS.: 32-35-2385-002 through 32-35-2385-072 NO. 02-1484 Civil Term CERTIFICATE OF SERVICE The undersigned, being the attorney for the Petitioner in the above captioned action, hereby certifies that on the date as set forth below he did hereby serve a time-stamped copy of the Petition under the above captioned docket number, as well as a copy of this Certificate of Service, by Certified Mail - Return Receipt Requested, upon the following: Shippensburg Area School District Borough of Shippensburg 317 North Morris Street 60 West Burd Street Shippensburg, PA 17257 Shippensburg, PA 17257 Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 /1 JOSH PATRICK O'BRIEN, ESQUIRE Dated: April 2, 2002 At$#fney for Petitioner o - N p 1 Qrn 0 0 I_ KASSAB ARCHBOLD & O'BRIEN, L.L.P. By: JOSEPH PATRICK O'BRIEN, ESQUIRE Attorney I.D. No. 08648 214 North Jackson Street Media, Pennsylvania 19063 (610) 565-3800 Attorneys for Petitioner IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW RE: Appeal of Farmington Manor, L.P. From the Decision of the Board of Assessment Appeals of Cumberland County in Connection With Premises Known as "Farmington Manor" Situate in the Borough of Shippensburg, Pennsylvania, Relating to 2002 Real Estate Assessments and All Subsequent Assessments During the Pendency of the Appeal PARCEL NOS.: 32-35-2385-002 through 32-35-2385-072 NO. n,2 - /W_? Ojo 1,??" ORDER AND NOW, this 30' day of , 2002, upon consideration of the - *4 attached Petition, IT IS HEREBY ORDERED THAT: The appeal is allowed. 2. Leave to intervene is hereby granted to all affected taxing authorities not already parties. 3. A hearing for the above-captioned matter is scheduled for 2002, at I: 00 PM n Courtroom No. . 04-0q-09- AX-S to: BY THE OU 'osep? 'Rat g?1,od? ?5t' gt o' " t, p Fb ,,`APeus owlr ' t s./M w' Gl 677 QGlrruA o Board of Nuessw.tnk Rppeo..L% _% .. t ,liNf1OO ('N IH;gnno ZO :6 WV h- ddd 20 MVIONO UUu uJjj z?a 30u4o-ojl)j I IN RE: APPEAL OF FARMINGTON MANOR, L.P. PETITIONER PARCEL NOS.: 32-35-2385-002 through 32-35-2385-072 : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA : NO. 2002-1484 : CIVIL ACTION - LAW : ASSESSMENT APPEAL ANSWER AND NOW, comes the Cumberland County Board of Assessment Appeals in the County of Cumberland, by its Attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, and files this Answer to Petitioner's Petition for Appeal from the Assessment of the Cumberland County Board of Assessment Appeals, of which the following is a statement: Admitted. Admitted. 3. Admitted. 4. Admitted. 5. Denied. The averments of this paragraph set forth a conclusion of law to which no responsive pleading is required. 6. Denied. The averments of this paragraph set forth a conclusion of law to which no responsive pleading is required. WHEREFORE, Respondent, Cumberland County Board of Assessment Appeals and County of Cumberland, prays Your Honorable Court for an Order denying Petitioner's Appeal of establishing the fair market value of the property in such amount as the Court may deem just and proper. Dated: /11/1.51 z :? +592 Respectfully submitted, By 2- Ste en D. Tiley, Esquire Assistant Cumb. Cty. Solicitor Attorney for Respondent Cumb. Cty. Board of Assessment Appeals County of Cumberland 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 VERIFICATION I verify that the statements made in the foregoing Answer are true and correct, partially upon personal knowledge and partially upon my belief, to the extent language in the Answer is that of my attorneys, I have relied upon my attorneys in making this Verification. I understand that false statements herein are made and subject to the penalties of 18 Pa. C.S. §4904 relating to unworn falsification to authorities. Bonnie M. Mahoney Chief Assessor Dated: #IAAIox IN RE: APPEAL OF FARMINGTON MANOR, L.P. PETITIONER PARCEL NOS.: 32-35-2385-002 through 32-35-2385-072 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA : NO. 2002-1484 : CIVIL ACTION - LAW : ASSESSMENT APPEAL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer to the Petition by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Joseph Patrick O'Brien, Esquire KASSAB ARCHBOLD & O'BRIEN, L.L.P. Attorney for Petitioner 214 North Jackson Street P.O. Box 626 Media, PA 19063 Dated: 1,, 2 z? z Stephe D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 7 Sr 1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW RE: Appeal of Farmington Manor, L.P. From the No. 02-1484 Civil Term Decision of the Board of Assessment Appeals of Cumberland County in Connection With Premises Known as "Farmington Manor" Situate in the Borough of Shippensburg, Pennsylvania, Relating to 2002 Real Estate Assessments and All Subsequent Assessments During the Pendency of the Appeal PARCEL NOS.: 32-35-2385-002 through 32-35-2385-072 PRAECIPE TO ENTER APPEARANCE Please enter my appearance on behalf of the Borough of Shippensburg, a taxing authority affected by this Real Estate Assessment Appeal, in the above-captioned matter. SALZMANN, DEPAULIS & FISHMAN, P.C. Date: ?/?? Gam{ y, eDquire for G. Bryan Salzmann, Esquire 455 Phoenix Drive; Suite A Chambersburg, PA 17201 (717) 263-2121 T mU ^4 U-i '.'L1 ? ?r-tt c IN RE: APPEAL OF FARMINGTON MANOR, L.P., Petitioner PARCEL NOS.: 32-35-2385-002 through 32-35-2385-072 AND NO Ue IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-1484 CIVIL ACTION - LAW : ASSESSMENT APPEAL QR.QER W, this day of May, 2002, upon representation by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, that all counsel have agreed to a general continuance, the hearing scheduled for May 30, 2002, is canceled and the matter is continued generally, at the call of any party. BY THE COURT, By: Edward E o A v FREY & TILEY ATTORNEYS-AT-LAW 5SOUTH HANOVER STREET CARLISLE, PENNSYLVANIA 17013 ROBERT M. FREY OF COUNSEL STEPHEN EY ROBERT G. FREY Hon. Edward E. Guido Cumberland County Courthouse One South Hanover Street Carlisle, PA 17013 May 22, 2002 Re: Farmington Manor Assessment Appeal No 2002-1484 Civil Term Dear Judge Guido: TELEPHONE (717) 243-5838 FACSIMILE (717) 243.6441 I have been in contact with counsel for all parties in the above referenced matter either through correspondence or by telephone and all have agreed to a general continuance of the case which is presently scheduled for a hearing on May 30, 2002. Enclosed, therefore, please find a proposed Order along with Count envelopes which can then be placed in our mail system. Y y t Thank you for your assistance. SDT/tl Cc: Joseph Patrick O'Brien, Esquire Jerry A. Weigle, Esquire Melissa K. Dively, Esquire Sincerely yours, l?v? Stephen D. Tiley RE: Appeal of Farmington Manor, L.P Decision of the Board of , Assessment from the Appeal of Cumberland County in Connection with Premises Known as "Farmington Manor" Situate in the Borough of Shippensburg, Pennsylvania, Relating to 2002 Real Estate Assessments and all Subsequent Assessments During the Pendency of the Appeal PARCEL NOS.: 32-35-2385-002 through 32-35-2385-072 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW No- 02-1484 Civil Term PRAECIPE TO ENTER `?pEARA1YCE Please enter my appearance on behalf of the Shi authority affected by this Real Estate Assessment A ppensbur g Area School District, a taxing ppeal, in the above-captioned matter. WEIGLE & ASSOCIATES, P.C. Date: >12,Z By: JerW A. W?.g Fe, E Solicitor for hipPensbui Area School District 126 East King Street Shippensburg, PA 17257 717-532-7388 WEIGLE & ASSOCIATES, PC, - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, pA 17257-1397 C? Cµ.. C f',7 f..} rn ?? . rn L _ _ -z ??, , ?' ?? ?? ?; ?(? :-< :?? ?-? <? ? Richard P, Nuffort, Esquire Attorney I.D. No. 16044 Zimmerman, Pfannebecker, Nuffort & Albert, LLP 22 South Duke Street Lancaster, PA 17602 (717) 299-0711 Attorney for Farmington Manor, L.P. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW RE: Appeal of Farmington Manor, L.P. From the Decision of the Board of Assessment Appeals of No. 02-1484 Cumberland County, PA Civ°I Term Parcel Nos.: 32-35-2385-002 through 32-35-2385-072 PRAECIPE FOR WITHDRAWAL AND ENTRY OF APPEARANCE Please withdraw the appearance of Joseph Patrick O'Brien, Esquire, as attorney for Farmington Manor, L.P. in the above-referenced matter. KASSAB Date: i"7 D) By: Please enter the appearance of D & O'BRIEN, L.L.P. rien, Esquire Nuffort, Esquire, as attorney for Farmington Manor, L.P. in the above-referenced matter. ZIMMERMAN, PFANNBECKER, NUFFORT &ALBERT, LLP Date:- t% ?10_ BY Richard P. NuffEsquire Attorney for Farmington Manor, L.P. 494-04N 9/26/05 n ?' o ? n W ? .. 'i r l Re: Appeal of Farmington Manor, L.P. From the Decision of the Board of Awsessment Appeals of Cumberland County, PA Parcel Nos.: 32-35-2385-002 through 32-3?-23db-0/2 Case No. 02-1484 Civ- Term Statement of Intention to Proceed To the Court: Farmington Manor, L. P. intends to psQw.Qd with the above captioned matter. Print Name Richard P. Nuffort Sign Name Date: Attorney for Farmington Manor, L. Comment The Supreme Court of Pennsylvania has promulgated new Rule of Civil Procedure 230.2 governing the termination of inactive cases and amended Rule of Judicial Administration 1901. Two aspects of the recommendation merit comment. I. Rule of civil Procedure New Rule of Civil Procedure 230.2 has been promulgated to govem the temtination of inactive cases within the scope of the Pennsylvania Rules of Civil Procedure. The termination of these cases for inactivity was previously governed by Rule of Judicial Administration 1901 and local rules promulgated pursuant to it. New Rule 230.2 is tailored to the needs of civil actions. It provides a complete procedure and a uniform statewide practice, preempting local rules. This rule was promulgated in response to the decision of the Supreme Court in Shop v. Eagle, 551 Pa. 360,710 A.2d 1104 (1998) in which the court held that "prejudice to the defendant as a result of delay in prosecution is required before a case may be dismissed pursuant to local roles implementing Rule of Judicial Administration 1901." Rule of Judicial Administration 1901(b) has been amended to accommodate the new rule of civil procedure. The general policy of the prompt disposition of matters set forth in subdivision (a) of that rule continues to be applicable. II Inactive Cases The purpose of Rule 230.2 is to eliminate inactive cases from the judicial system. The process is initiated by the court. After giving notice of intent to terminate an action for inactivity, the course of the procedure is with the parties. If the parties do not wish to pursue the case, they will take no action and "the Prothonotary shall enter an order as of course terminating the matter with prejudice for failure to prosecute." If a party wishes to pursue the matter, he or she will file a notice of intention to proceed and the action shall continue. a. Where the action has been terminated If the action is terminated when a party believes that it should not have been terminated, that party may proceed under Ru]e230(d) for relief from the order of termination. An example of such an occurrence might be the termination of a viable action when the aggrieved party did not receive the notice of intent to terminate and thus did not timely file the notice of intention to proceed. The timing of the filing of the petition to reinstate the action is important. If the petition is filed within thirty days of the entry of the order of termination on the docket, subdivision (d)(2) provides that the court must grant the petition and reinstate the action. If the petition is filed later than the thirty-day period, subdivision (d)(3) requires that the plaintiff must make a show in to the court that the petition was promptly filed and that there is a reasonable explanation or legitimate excuse both for the failure to file the notice of intention to proceed prior to the entry of the order of termination on the docket and for the failure to file the petition within the thirty-day period under subdivision (d)(2). B. Where the action has not been terminated An action which has not been temtinated but which continues upon the filing of a notice of intention to proceed may have been the subject of inordinate delay. In such an instance, the aggrieved party may pursue the remedy of a common law non pros which exits independently of termination under Rule 230.2. r?, ?=? -:: ; -? `= ; .? , , r3 t:? ?=, ?. r??, ? PRAECIPE FOR LISTING CASE FOR TRIAL (Must be typewritten and submitted in duplicate) TO THE PROTHONOTARY OF CCMERLAND COUNTY Please list the following case: (Check ore) ( ) for JURY trial at the next term of civil court. ( X ) for trial without a jury. ----------------------------------------- CAPTION OF CASE (entire caption must be stated in full) (check one) Re: Appeal of Farmington Manor, L.P. From the Decision of the Board of Assessment Appeals of Cumberland County, PA Parcel Nos.: 32-35-2385-002 through 32-35-2385-072 (Plaintiff) (Appellant) VS. VS. (Defendant) (X ) Civil Action - Law ( ) Appeal from Arbitration (other) The trial list will be called on and Trials once on Pretrials will be held on (Briefs are due 5 days before pretrials.) (The party listing this case for trial shall provide forthwith a copy of the praecipe to all counsel, pursuant to local Rule 214.1.) No. 1484 Civil Term X)9 02 Indicate the attorney who will try case for the party who files this praecipe: Richard P. Nuffort, Esquire Indicate trial counsel for other parties if 3nown: Stephen D. Tiley, Esquire This case is ready for trial. Signed: ie?z Print Nacre: Richard P. Nuf fort Date: November 21, 2007 Attorney for: Farmington Manor, L.P. ? ? .- $ C3 , ? ??: ?. ? ? ? ?- ? h7 ????., ` ? l ? 'a ?-4 J•?-jy ?? j ? Y ?r? ry t IN RE: APPEAL OF FARMINGTON MANNER, L.P. FROM THE DECISION OF THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY: IN CONNECTION WITH PREMISES KNOWN AS "FARMINGTON MANOR" SITUATE IN THE BOROUGH OF SHIPPENSBURG, PENNSYLVANIA, RELATING TO 2002 REAL ESTATE ASSESSMENTS AND ALL SUBSEQUENT ASSESSMENTS DURING THE PENDENCY OF THE APPEAL PARCEL NOS.: 32-35-2385-002 THROUGH 32-35-2385-072 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 02-1484 CIVIL TERM ORDER OF COURT AND NOW, this t day of December, 2007, IT IS ORDERED that a bench trial will be conducted on the within assessment appeal in Courtroom Number 2, Cumberland County Courthouse, Carlisle, Pennsylvania on Thursday, February 7, 2008, at 8:45 a.m. By the Edgar B. Bayley, J. chard P. Nuffort, Esquire For Farmington Manor, L.P. (,,2(ephen D. Tiley, Esquire Assistant Solicitor for Cumberland County Board of Assessment Appeals sal V MP FqNwm L 1 330 L O ?0_? 3. AO IN RE: APPEAL OF FARMINGTON MANOR, L.P., Petitioner PARCEL NOS.: 32-35-2385-002 through 32-35-2385-072 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-1484 CIVIL ACTION - LAW ASSESSMENT APPEAL ORDER AND NOW, this ?d day of February, 2008, upon representation by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, that all counsel have agreed to a general continuance, the hearing scheduled for February 7, 2008, is canceled and the matter is continued generally, at the call of any parry. /Richard P. Nuffort, Esquire For Farmington Manor, L.P. ? Stephen D. Tiley Esquire Assistant Cumberland County Solicitor BY] By: (2o t F.S 17'12 & LCL a/? jos 14 Lxr E i ?: ? LA- ? Q N C 7 . IN RE: APPEAL OF FARMINGTON MANOR, L.P., Petitioner PARCEL NOS.: 32-35-2385-002 through 32-35-2385-072 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-1484 CIVIL ACTION - LAW ASSESSMENT APPEAL ORDER AND NOW, this I I -?- day of March, 2008, The Petitioner having requested a rescheduling of the hearing, IT IS ORDERED that a bench trial will be conducted on the within assessment appeal in Courtroom Number 2, Cumberland County Courthouse, Carlisle, Pennsylvania on Wednesday, June 18, 2008, at 8:45 a.m. BY By: 'Richard P. Nuffort, Esquire For Farminton Manor, L.P. 'Stephen D. Tiley Esquire Assistant Cumberland County Solicitor (2.6pi-e-S r7n=tLCCjL 3?/ a?o8 o ;- t ce) ..r ?- C I c= Q r U C-i IN RE: APPEAL OF FARMINGTON MANNER, L.P. FROM THE DECISION OF THE BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY: IN CONNECTION WITH PREMISES KNOWN AS "FARMINGTON MANOR" SITUATE IN THE BOROUGH OF SHIPPENSBURG, PENNSYLVANIA, RELATING TO 2002 REAL ESTATE ASSESSMENTS AND ALL SUBSEQUENT ASSESSMENTS DURING THE PENDENCY OF THE APPEAL PARCEL NOS.: 32-35-2385-002 THROUGH 32-35-2385-072 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 02-1484 CIVIL TERM ORDER OF COURT AND NOW, this (0 day of June, 2008, upon representation by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, that counsel have agreed to a general continuance, the hearing scheduled for June 18, 2008, is cancelled and the matter is continued generally to the call of any party. By t? ourt Edgar B. Bayley, J. ZRichard P. Nuffort, Esquire For Farmington Manor, L.P. -,' Stephen D. Tiley, Esquire Assistant Solicitor for Cumberland County Board of Assessment Appeals :sal Lj- co, v rt YLC !o jID?? U-X 4KC C3 Stephen D. Tiley, Esquire Supreme Court I.D. No. 32318 Attorney for Respondent Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle, Pennsylvania 17013 Fax: 717-243-6441 IN RE: APPEAL OF FARMINGTON IN THE COURT OF COMMON MANOR, L.P., Petitioner PARCEL NOS.: 32-35-2385-002 through 32-35-2385-072 PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-1484 CIVIL ACTION - LAW ASSESSMENT APPEAL STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this %y day of July, 2008, it is hereby Agreed and Stipulated by and between Appellant, Farmington Manor, L.P. by its attorneys, Zimmerman, Pfannebecker, Nuffort & Albert, LLP; and Appellee, Cumberland County Board of Assessment Appeals, by its attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; Shippensburg Area School District, by its attorney, Jerry A Weigle, Esquire; and the Borough of Shippensburg, by its attorney, Melissa M. Dively Esquire; as follows: Appellant filed a Petition for Appeal of the Assessment of the Cumberland Board of Assessment Appeals on March 27, 2002, to the above captioned term and number. After various continuances, the case was scheduled for a Hearing on June 18, 2008 before the Honorable Edgar B. Bayley, P.J. The parties have now settled this case. 2 This assessment appeal relates to the market value applicable as of August 31, 2001, the date the appeal was originally filed before the Board of Assessment Appeals, effective for assessments beginning on and after January 1, 2002, and for each succeeding year thereafter. 3. The property which is the subject of this appeal consists of 70 single- family style residential rental units, plus a recreation parcel, all of which together is known as Farmington Manor, and which is situate on the West side of Baltimore Road, in Stipulation and Joint Motion for Agreed Order Page 1 of 5 Farrningtor Manor, L.P.. Shippensburg Borough, Cumberland County, Pennsylvania. The appeal consists of the separate appeal of the 71 individual tax parcels, to wit: 32-35-2385-002 through and including 32-35-2385-072. The property is further restricted as an "IRC tax credit property" and is subject to a 30-year restrictive covenant requiring that the units be rented only to certain low and moderate income individuals and families. The developer of the property received tax credits as an incentive to develop the property and submit it to the restrictive covenant. Those tax credits were originally to be considered in the valuation of the property. (See In Re: Appeal of Farmington Manor, L.P. No. 1998-3028 Civil Term, Cumberland County, Pennsylvania) However, during the course of this appeal, the assessment law was changed to prohibit the consideration of the tax credits in the valuation of the property, effective for years 2004, and forward. ("72 P. S.§5020.402) The Taxpayer acknowledges that at the end of the said 30-year restrictive covenant, the parcels will be revalued at their full fair market value as of the date of the last Countywide reassessment as of that time, and shall be so revalued without the necessity of the revaluation being undertaken pursuant to any such Countywide reassessment. This provision shall not preclude the property owner or any taxing authority from seeking administrative and/or judicial relief through the appropriate appeal process in effect at that time to determine what is 'full fair market value' at the end of the 30-year restrictive covenant time period. 4. The parties stipulate that the total fair market value of the property as of the date of the original appeal to the Board of Assessment Appeals., August 31, 2001, and for each valuation date thereafter, and for each effective year, together with the resulting assessment, is as follows: Valuation Date Year Applicable Fair Market Value Assessment 8/31/01 2002 $4,900,000 $4,900,000 8/31/02 2003 $4,700,000 $4,700,000 8/31103 2004 $2,455,000 $2,455,000 8/31/04 2005 $2,455,000 $2,455,000 8/31/05 2006 $2,455,000 $2,455,000 8/31/06 2007 $2,455,000 $2,455,000 8/31/07 2008 $2,455,000 ;$2,013,100 8/31/08 2009 $2,455,000 '$2,013,100 As a result of the year 2000 and year 2004 Cumberland Countywide reassessments, the predetermined ratio for all time applicable to this appeal is 100% of market value. For tax years 2002 through 2004, the predetermined ratio applies to the year 2000 countywide reassessment. For years 2005 through 2009, the predetermined ratio applies to the year 2004 countywide reassessment. The common level ratio has not Stipulation and Joint Atotion jbr Agreed Order Page 3 of 5 Farmington Manor, L. P.. varied by more than 15% from the predetermined ratio until the common level ratio published in June of 2007, effective for tax year 2008, which was 82%. Therefore, for tax years 2002 through 2007, the assessment equals the market value, by application of the l 00% predetermined ratio. For tax year 2008, the assessment equals 82% of the fair market value on the valuation date. For year 2009, the parties stipulate that they shall use the same 82% common level ratio, and therefore the same assessment as for the 2008 tax year, to wit: S2,013,100, notwithstanding the fact that the common level ratio to be published on or about June 1, 2008, may be available by the time this Stipulation is signed, or by the time the Court enters its Order pursuant thereto. 6. The Cumberland County Assessment Office shall allocate the total assessment between the 71 tax parcels, and between land and improvements, as provided by law and the procedures of the Cumberland County Assessment Office. 7. 'The said assessment shall be effective for tax years beginning on and after January 1, 2002, and shall be as set forth in paragraph four of this Stipulation, and shall continue thereafter unless and until changed as otherwise provided by law (including the current countywide reassessment.) The said assessments shall be implemented beginning with 2002 County and Borough taxes, and beginning with 2002/03 school real estate taxes, and shall be implemented beginning with 2008 County and municipal taxes, and beginning with 2008/09 school real estate taxes. This Stipulation, and the assessments agreed upon herein, shall not be relevant to any subsequent countywide reassessment, other assessment after the date hereof for new construction or demolition, or further appeal, relating to any assessment beginning for a tax year on or after January 1, 2010. In the event of new construction, or demolition, affecting an assessment after the date hereof but on or before December 31, 2009, this Stipulation shall establish the value of the property before such new construction or demolition, and only the value of the new construction or dernolition shall be added to, or deducted from, the assessment. 8. As part of this Stipulation, the parties agree to pay and receive refunds in a four payment schedule to wit: one-fourth by July 31, 2008; one-fourth by September 30, Stipulation and Joint Motion for Agreed Order Page 3 of 5 Farmington Manor, L.P.. 2008; one-fourth by September 30, 2009; and one-fourth by September 30, 2010. "The amounts of the refunds, for each of the three taxing bodies, shall be as set forth on the spreadsheet attached hereto as Exhibit "A." The parties stipulate that any 2008 County and municipal tax refunds due shall be paid within 60 days of the Court's Order approving this Stipulation, and for School taxes, if the tax is paid based upon the prior assessment which is the subject of this appeal, then any refunds due shall be paid within 60 days of the payment of the said taxes. 9. Each party to this appeal shall bear its own costs. 10. The Court is requested to enter the proposed Order attached hereto. H. 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. Respectfully Submitted, APPELLANT, FARMINGTON MANOR, L.P. Richard P. Nuffort Esqu re Attorney for Petitioner Zimmerman, Pfannebeeker, Nuffort & Albert, LLP 22 South Duke Street Lancaster, PA 17602 Stipulation and Joint Motion for Agreed Order Farmington Manor, L.P.. Page 4 o/'5 APPELLEE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS BY 2 - Steph n D. Tiley, Esquire Assistant Cumb. Cty. Solicitor for Tax Matters Attorney for Appellee Frey and Tiley 5 South Hanover Street Carlisle, PA 17013 Tel No. (717) 243-5838 Supreme Court ID# 32318 INTERVENOR SHIPPENSBURG AREA SCHOOL DISTRICT , BY v ; `?' Jerry At.Veigle,1 Lsquire i` Solicitor for Shippensburg Area School Dstkict Weigle & Associates 126 East King Street Shippensburg, PA 17257 INTERVENOR BOROUGH OF SHIPPENSBURG BY: Melissa M. Lively, Esquire Solicitor for Borough of Shippensburg Salzmann Hughes, P.C. 1455 Phoenix Drive, Suite "A" Chambersburg, PA 17201 Stipulation 1111(1 Joint 4401ton for Agreed Order Far-niington A4anor, L.l Page 5 ot5 N II M 1't Lo (D I I_ N ---T O O O O O O O OOi O O O 'NJ.I NNINN NNIINI i I I I I I I I ! ? ? IIII I III I I? I ? I I?j I I I I I I 0 0) 00,0 (Z) C) 0 Of Q h'M M N N oil o f CL NNNNNN Z W m ! 69 Eta EA ff3 64 64 69 p J j ! U_ J r` ?:? a1 0 o m r 11 Ax U' _j ^0O cfl cD ao w .o 00 oo 0 co a (o 0 0 0 N111 M-u-0-- 0m 01,NQ. 64'1 (f3 69 v 69?6?1? a ?? I I iw o?rn?v(o(DCD F-F- .6 .6 C? (Ni CN? LU ? l? . ItM M wW ?. W?. O O !LO I OIrI_ n VIVV OO O I M00 0LO0 LdLIJ(DL ?rl? V VU ?5 14 o p 0 o c') o? ?? m LL GN° rN{- 4 v ?r v rr v °o r- r- ?- ?- F N ??- V ooco r ZId' N'v cD'Or'I'rnla?o cc o o m w N o 0) n n (D D E9 ZIZ!Z ZZ Z O Z ?.? f.. N t`M M?OIO LL co LO Ln N N N co iO''O ? M D) o 0) NiN 0,0.010 10 ?' 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IN RE: APPEAL OF FARMINGTON MANOR, L.P., Petitioner PARCEL NOS.: 32-35-2385-002 through 32-35-2385-072 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2002-1484 CIVIL ACTION - LAW ASSESSMENT APPEAL ORDER AND NOW, this (j day of July, 2008, upon consideration of the within Stipulation and Joint Motion for Agreed Order, IT IS DECREED AND ORDERED that the total assessment for the 71 parcel numbers known as Farmington Manor Apartment Complex (Parcel No. 32-35-2385-002 through and including 32-35-2385-072) situate in the Borough of Shippensburg, Cumberland County, Pennsylvania, shall be as follows: Valuation Date Year ADnlicable Fair Market Value Assessment 8/31/01 2002 $4,900,000 $4,900,000 8/31/02 2003 $4,700,000 $4,700,000 8/31/03 2004 $2,455,000 $2,455,000 8/31/04 2005 $2,455,000 $2,455,000 8/31/05 2006 $2,455,000 $2,455,000 8/31/06 2007 $2,455,000 $2,455,000 8/31/07 2008 $2,455,000 $2,013,100 8/31/08 2009 $2,455,000 $2,013,100 The said assessments shall continue thereafter until changed as provided by law. The Cumberland County Assessment Office shall allocate the said assessments between the 71 said tax parcels, and between land and improvements, in accordance with law and the procedures of the Cumberland County Assessment Office. The said Stipulation and Joint greed Order is incorporated herein. BY THEXOURT, A U By. ( ? Edgar Ba Icy, P.J. cc: Richard P. Nuffort, Esquire, for Farmington Manor, L.P. ,Richard D. Tiley Esquire, Assistant Cumberland County Solici r ?J rry A. Weigle, Esquire, for Shippensburg Area School District :elissa M. Dively, Esquire, for the Borough of Shippensburg I 'es r7?Lk 'vl gfQEs -tim d co r? L V '? r