In Pennsylvania, North Pocono School District materially overtaxes Lehigh Townhsip

EXHIBIT "E"

EXHIBIT "F"

EXHIBIT "G"

According to STEB, "The CLR is used in appeal process only ... The CLR is never used for any other purpose nor used in determining market value."

That is not true. The CLR does get used for other purposes, and specifically to determine market value. For example, Pennsylvania Department of Revenue is using CLR to determine market value as the product of the assessed value and the CLRF. See, e.g., forms REV-183 and REV-1728.

The instructions for REV-183 state that "COMMON LEVEL RATIO FACTOR ... is a property valuation factor ... by which the county assessed value is multiplied to determine the taxable value of real estate ...."

https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/RTT/Documents/rev-183.pdf .

Form REV-1728 contains similar instructions:

https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/RTT/Documents/rev-1728.pdf

EXHIBIT "P"