Legal Opinion

American Academy of Music Appeal

Supreme Court of Pennsylvania

Decided April 2, 1936No. Appeal, 201PublishedCited by 21 opinions

1Opinion of the Court

Per Curiam,

This appeal is by a taxpayer from a confirmation of an assessment made by the board of revision of a building, known as the Academy of Music. Such appeal from the board of revision to the common pleas is de novo, but “the record of assessment, made by proper officers, approved by the board of revision, is prima facie evidence on appeal to the court below of the value of the property; it will be conclusive unless the evidence to rebut it establishes to the satisfaction of that court a different value”: Westbury Apartments, Inc., App., 314 Pa. 130. “The legislature has confided to…

2Cases cited2 opinions

  1. Westbury Apartments, Inc., AppealSupreme Court of Pennsylvania · 1934
  2. Edmonds's AppealSupreme Court of Pennsylvania · 1934

3Cited by21 opinions

  1. Suermann v. Hadley, Treas. (White)Supreme Court of Pennsylvania · 1937
  2. Park Drive Manor, Inc. Tax Assessment CaseSupreme Court of Pennsylvania · 1955
  3. Chatfield v. Board of Revision of TaxesSupreme Court of Pennsylvania · 1942
  4. Hickey's AppealSupreme Court of Pennsylvania · 1937
  5. RAS Development Corp. v. Fayette County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1997

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