Berwick Associates v. Columbia County Board of Assessment Appeals

929 A.2d 708 (2007)

BERWICK ASSOCIATES, Appellant

v.

COLUMBIA COUNTY BOARD OF ASSESSMENT APPEALS.

Commonwealth Court of Pennsylvania.

Submitted on Briefs June 14, 2007.

Decided July 31, 2007.

Lewis W. Wetzel, Wilkes-Barre, for appellant.

Richard W. Knecht, Berwick, for appellee.

BEFORE: COLINS, Judge, McGINLEY, Judge (P), and KELLEY, Senior Judge.

OPINION BY Judge COLINS.

Berwick Associates appeals an order of the Court of Common Pleas of the 26th Judicial District (Columbia County Branch) that determined the fair market value of real estate Berwick owns to be $2,575,000 for the purpose of tax…