DECLARE stv_by_county CURSOR
FOR
SELECT Parcel_info.parcel_info_id,Parcel_Info.County_Id, Parcel_Values.Tax_Year, Final_Resolved_Value, Final_Stipulated_Value, 
Stipulated_Value,Final_Assessed_Value, Assessed_Value, CLR_value 
FROM Ratio INNER JOIN (Parcel_Info INNER JOIN Parcel_Values ON Parcel_Info.Parcel_Info_Id = Parcel_Values.Parcel_Info_Id) ON (Ratio.County_id = parcel_info.county_id) 
AND (Ratio.tax_Year = Parcel_Values.Tax_Year)
WHERE (((Parcel_Info.Tax_Type)=1));

DECLARE @county_id as char(6), @parcel_info_id as int, @tax_year as char(4), 
@final_stip as decimal (18,2), @Stipulated as decimal (18,2), @final_assessed as decimal (18,2), 
@assessed as decimal (18,2), @clr as decimal (8,2), @state_taxable as decimal (18,2), @final_resolved as decimal (18,2)

set @state_taxable = 0

OPEN stv_by_county

FETCH stv_by_county INTO @parcel_info_id, @county_id, @tax_year, @final_resolved, @final_stip, @Stipulated, @final_assessed, 
@assessed, @clr
WHILE (@@FETCH_STATUS = 0) 
BEGIN
   IF @final_resolved IS NOT NULL 
   BEGIN
   set @state_taxable = @final_resolved * @clr
   END
	ELSE IF @final_stip IS NOT NULL 
        BEGIN
	set @state_taxable = @final_stip
	END
		ELSE IF @stipulated IS NOT NULL 
                BEGIN
		set @state_taxable = @stipulated
		END
			ELSE IF @final_assessed IS NOT NULL 
                        BEGIN
			set @state_taxable = @final_assessed * @clr
			END
				ELSE set @state_taxable= @assessed *@clr

insert stv_parcel_values( parcel_info_id, tax_year, stv) values (@parcel_info_id,@tax_year,@state_taxable)

FETCH stv_by_county INTO @parcel_info_id, @county_id, @tax_year, @final_resolved, @final_stip, @Stipulated, @final_assessed, @assessed, @clr
END