Pennypacker v. Chester Co. Bd. of Assessment Appeals

TUNNELL, J.,

Barry L. Pennpacker has appealed the interim assessment increasing the assessed value of his property on the ground that it constitutes an illegal spot assessment under the circumstances. The issues he raises are whether the renovation and installation of a media room in an unfinished basement constitutes an improvement such as would allow a reassessment and, if so, was the reassessment in question done in a timely manner.

After a trial de novo on May 17, 2012, and in consideration of the competent and credible evidence presented therein, this court denies the appeal of Barry L.…