Legal Opinion

Buchman Tax Assessment Case

Superior Court of Pennsylvania

Decided November 9, 1948No. Appeal, 185PublishedCited by 3 opinions

1Opinion of the Court

Opinion by

Arnold, J.,

This appeal is from the 1947 county assessment of appellant’s real estate in the Borough of Blairsville.

The assessor fixed the value of the buildings at $54,000 and the land at $6,000, or a total of $60,000. The Board of Assessment and Revision of Taxes fixed the value of the buildings at $44,000 and the land at $6,000, or a total of $50,000. The eommon pleas sustained the board and this appeal followed.

While the weight of the evidence is before us, yet the findings of the court below will not be disturbed except for clear error, in the ultimate conclusions: Philadelphia…

2Cases cited2 opinions

  1. Philadelphia & Reading Coal & Iron Co. v. CommissionersSupreme Court of Pennsylvania · 1935
  2. Phinney v. Board of Revision of Taxes & AppealsSuperior Court of Pennsylvania · 1947

3Cited by3 opinions

  1. Schenley Land Co. v. Allegheny County Board of Property AssessmentSuperior Court of Pennsylvania · 1965
  2. Barr v. Board of Assessment & Revision of TaxesPennsylvania Court of Common Pleas · 1953
  3. Nesbitt AppealsSuperior Court of Pennsylvania · 1952

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