Groner v. Monroe County Board of Assessment Appeals

OPINION

Justice EAKIN.

The Monroe County Board of Assessment Appeals contests the Commonwealth Court order affirming the trial court’s reversal of the increased assessment of appellees’ premises. We granted allowance of appeal to determine whether the Tax Assessor’s actions constituted an illegal spot reassessment.

*397Groner owns a commercial property in Stroudsburg, Monroe County. Niemoezynski’s lease with Groner obligates him to pay real estate taxes on the property. In February 1998, appellees converted the premises from a women’s apparel shop to a brokerage office; renovations of the first…