Calcagni v. Board of Assessment Appeals

Opinion by

Judge Rogers,

Margaret Calcagni appeals from an order of the Court of Common Pleas of Lehigh County dismissing her appeal from the assessment of her dwelling house for local tax purposes.

At the hearing below the Board of Assessment Appeals offered the official record of the assessment of Mrs. Calcagni’s property showing a market value of $22,250.00, and a value for assessment purposes of *527$11,130.00. The parties stipulated that the predetermined ratio of assessed to market value used in Lehigh County was 50%. The court below held that this evidence sufficiently established the prima…