Legal Opinion
Appeal of B.P. Oil Co. v. Board of Assessment Appeals
Commonwealth Court of Pennsylvania
Decided November 3, 1993No. 2530 C.D. 1992PublishedCited by 8 opinions
1Opinion of the Court
COLINS, Judge.
B.P. Oil Company, Inc. (Corporation) appeals an order of the Court of Common Pleas of Jefferson County (trial court), which upheld a property tax assessment by the Jefferson County Board of Assessment Appeals (Board).
The Corporation owns a truck stop (the property) in Jefferson County, Pennsylvania. For the year 1992, the Board determined that the fair market value of the property was $2,400,000.00, and that the assessed value of the property was $720,000.00. The Corporation appealed that assessment to the Board; however, the Board refused to change the assessment. Thereafter,…
2Cases cited5 opinions
- Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
- Buhl Foundation v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1962
- Monroe County Board of Assessment Appeals v. MillerCommonwealth Court of Pennsylvania · 1990
- Walnut-Twelve Associates v. Board of Revision of TaxesCommonwealth Court of Pennsylvania · 1990
- United States Steel Corp. Tax Assessment CaseSupreme Court of Pennsylvania · 1970
3Cited by8 opinions
- Boekeloo v. Board of Review of City of ClintonSupreme Court of Iowa · 1995
- Craftmaster Manufacturing, Inc. v. Bradford County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2006
- Harley-Davidson Motor Co. v. Springettsbury TownshipSupreme Court of Pennsylvania · 2015
- In re Harley-Davidson Motor Co.Commonwealth Court of Pennsylvania · 2013
- Krygier v. Monroe County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1995
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