In re Ames Shopping Plaza

Opinion by

Judge Craig,

Ames Shopping Plaza, a limited partnership, questions an order by the Court of Common Pleas of Tioga County, dismissing the shopping plaza’s appeal from a decision by the county’s Board of Property Assessment, which fixed the fair market value of the prop*124erty for 1982 at $1,097,800 and the assessed value at 50% of market value, or $548,900.

We have been asked to decide if the trial court, in refusing to reduce the board’s assessment, (1) ignored relevant, credible, and unrebutted testimony concerning the shopping plaza’s fair market value and (2) relied on irrelevant…