In re Harley-Davidson Motor Co.

OPINION BY

Judge COVEY.

Harley-Davidson Motor Company (Taxpayer) appeals from the York County Common Pleas Court’s (trial court) January 8, 2013 order establishing the assessed values of Taxpayer’s real property for tax years 2004-2010.1 Taxpayer raises four issues for this Court’s review: (1) whether the trial court erred by failing to comply with the Second Class A and Third Class *509County Assessment Law,2 and applying Common Level Ratios (CLRs) to its evaluation of fair market value when it determined assessed value for the applicable tax years; (2) whether the trial court properly applied a…