Tuesday, June 19, 2007

real estate - tax assessment - appeal - base year value v. current market value

Daugherty v. County of Allegheny - Commonwealth Court - March 27, 2007

http://www.courts.state.pa.us/OpPosting/CWealth/out/1777CD06_3-27-07.pdf

County Board of Assessment lacked the statutory authority to limit assessment appeals to challenge to base year market value, rather than challenge that assessment exceeds current market value.

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