Borg-Warner Corp. v. York Tax Review Board

Opinion by

Ervin, P. J.,

These seventeen assessment appeals were consolidated for argument and will be considered in one opinion. In each case the appellant property owner, being dissatisfied with the assessment fixed by the Tax Review Board of the City of York (board), appealed to the Court of Common Pleas of York County, Pennsylvania.

At the hearing before the court below the assessment for each property, by stipulation, was offered in evidence. The appellant property owner then presented *174evidence of the fair market value of the property through an expert witness. The witness then testified…