Vees v. Carbon County Board of Assessment Appeals

DISSENTING OPINION BY

Judge FRIEDMAN.

I respectfully dissent. The majority holds that the Carbon County (County) Board of Assessment Appeals’ (Board) reassessment of eighty-five acres of unimproved land (Property) owned by Raymond R. Vees and Kathleen A. Vees (collectively, Taxpayers) does not violate the uniformity clause of the Pennsylvania Constitution or the equal protection clause of the United States Constitution. (Majority op. at 749-50.) For the following reasons, I disagree.

Taxpayers paid $170,000 for the Property in 2002, and the Board assessed the Property at $45,000 based on a…