Legal Opinion
In re Appeal of Cabot 95 Trust
Commonwealth Court of Pennsylvania
Decided November 23, 1976No. Appeal, No. 1410 C.D. 1975PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
Judge Rogers,
This case illustrates the difficulty, if not impossibility, of achieving perfect uniformity in the assessment of real estate for local tax purposes. The appellants are individuals who, under the name of Cabot 95 Trust (hereinafter referred to as Cabot), own twenty parcels of real estate located in Middletown Township, Bucks County. The procedures for assessment applicable in Bucks County, a County of the Third Class, are those provided by the Fourth to Eighth Class County Assessment Law, Act of May 21, 1943, P.L. 571, as amended, Section 101 et seq., 72 P.S. §5453,101 *216et…
2Cases cited3 opinions
- Buhl Foundation v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1962
- Valley Forge Golf Club, Inc. Tax AppealCommonwealth Court of Pennsylvania · 1971
- Shope Tax Assessment CaseSuperior Court of Pennsylvania · 1969
3Cited by4 opinions
- Appeal of Chartiers Valley School DistrictCommonwealth Court of Pennsylvania · 1982
- In re Appeal of Mt. LebanonCommonwealth Court of Pennsylvania · 1980
- Downs v. Buckingham Township, Pennsylvania Court of Common Pleas, Bucks County1980
- Leighton Appeal, Pennsylvania Court of Common Pleas, Bucks County1981