In re Treeview

Opinion by

Judge Williams, Jr.,

Treeview, the appellant herein, is the owner of a forty-unit apartment complex 'in Lower Paxton Township, Dauphin County; and has appealed from an order of the Court of Common Pleas of Dauphin County relative to the tax assessment of the apartment complex for the period beginning in 1980.

Dauphin County had initially determined that, for the assessment period beginning in 1980, Treeview’s apartment complex had an actual or market value of $536,760. For the period in question, the County assessed all taxable real estate on the basis of thirty percent of market…