Costar Marine Tax Assessment Appeal

Opinion by

Judge-Blatt,

Tbe Appellants,- Alexander Costar and Mary Louise Costar, do business as Costar'Marine, and have appealed here from an order of the Court of Common *449Pleas of Mercer County which affirmed a tax assessment made by the Mercer County Board of Assessment and Revision of Taxes (Board).

The Appellants lease federally owned land under an agreement with the Army Corps of Engineers, and their lease gives them the right to erect certain structures on this land which will remain their property but which must be removed on or before the expiration or termination of the lease. They…