Residents of Buckingham Springs v. Bucks County Assessment Office

OPINION BY

Judge LEAVITT.

Residents of Buckingham Springs (Taxpayers) appeal an order of the Court of Common Pleas of Bucks County (trial court) denying their tax assessment appeal. Taxpayers contend that their properties, which are manufactured houses, have been assessed too high because the real estate appraisal on which the assessment was based included the value of the land. This was improper because Taxpayers do not own the land on which these houses sit. In addition, Taxpayers contend that the judge presiding (Presiding Judge)1 over their appeal should have re-cused even though they…