Green v. Schuylkill County Board of Assessment Appeals

OPINION

SAYLOR, Justice.

Appeal was granted in this case to address the standards of proof applicable in real estate tax assessment appeals.

Appellants, Robert C. Green and Judith A. Green (“Taxpayers”), are the owners of a 6,344-square-foot, single-family residence situated on 1.8 acres in Schuylkill County. The residence is a two-story home, built in 1987, with, inter alia, a stone and brick exterior, a shingled roof, four bedrooms, two full baths, several partial baths, a four-car garage, and a basement that is 60 percent finished. In 1997, pursuant to a *189countywide reassessment, Taxpayers’…