Monroe County Board of Assessment Appeals v. Karlin

DOYLE, Judge.

Before us for consideration are cross-appeals from an order of the Court of Common Pleas of Monroe County filed by the Monroe County Board of Assessment Appeals (Board) and by Edwina Willetta Karlin. The Board appeals from that portion of the court’s order which directed it to reduce the assessment of Karlin’s property in accordance with the court’s sua sponte application of the State Tax Equalization Board (STEB) common level ratio (CLR) of ten and four-tenths percent rather than Monroe County’s existing predetermined ratio (EPR) of twenty-five percent. Karlin cross-appeals from…