Douglass Village Residents Group ex rel. Gallagher v. Berks County Board of Assessment Appeals

OPINION BY

Judge LEAVITT.

The Berks County Board of Assessment Appeals (Board of Assessments) appeals the order of the Berks County Court of Common Pleas (trial court) holding that real property taxes on garages and decks located in a mobile home community should have been assessed to the landowner and not the individual mobile homeowners. The Board argues that the taxes should be paid by the mobile homeowner. Discerning no error, we affirm.

Douglass Village is a mobile home community located in Douglass Township, Berks County. The land is entirely owned by Douglass Village, LLC (Landowner).…