Hepner v. Division of Motor Vehicles

STEPTOE, JUDGE:

Claimants seek an award of $975.00 representing excess taxes paid on Ford Explorer vehicle purchased in 1995. For the reasons stated below, the Court finds that an error was made to the detriment of the claimants.

The evidence adduced at hearing was that on 10 February 1995, claimants purchased a Ford Explorer from Courtesy Ford in Altoona, Pennsylvania. On 8 March 1995, the respondent’s *31Martinsburg office assessed a 5% road privilege tax on the $24,000.00 cash value of the new vehicle. However, the trade-in value of the claimant’s prior vehicle was $19,500.00. Claimants contend…