RECOMMENDATIONS OF THE ADMINISTRATION - April 25, 2000

  1. Exoneration of Real Estate Taxes - ParcelNo.
    F10NE3-002-002E

INFORMATION:

The Good Shepherd Long Term Care Facility, Inc., purchased the above-
referenced property in August of 1999. At the time of the transaction, the
property was listed as tax-exempt as the prior owner was a tax-exempt
institution. Once Lehigh County recorded the change in ownership the property
became taxable. Subsequently, the district sent the facility a 1999-2000 Interim
Real Estate Bill.


The facility is a tax-exempt institution and filed an appeal to the Lehigh County
Assessment Office for an exempt status. The exemption was approved, effective
January 1, 2000, for the county and July 1, 2000, for the school district.


Due to the circumstances, the facility has requested that the Board of School
Directors exonerate the 1999-2000 Interim Real Estate Tax bill, totaling a base tax
of $56,686.88.


RECOMMENDATION:


That the Board of School Directors exonerate the 1999-2000 Bethlehem Area
School District Interim Real Estate Tax on parcel #F10NE3-002-002E, totaling a
base tax of $56,686.88.


Table of Contents

Minutes

The administration's recommendations 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13,
14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, and
33 were considered together.