Dunbar Appeal

Opinion by

Mr. Justice Roberts,

This is an appeal from an order of the Court of Common Pleas of Lehigh County affirming the decision of that county’s Board of Assessment and Tax Revision *186regarding the assessment and taxation of certain personal property owned by appellant, Spurgeon Dunbar. For reasons hereinafter set forth, we vacate the order of the Common Pleas Court and remand the case to the Board of Assessment and Tax Revision for further proceedings consistent with this opinion.

Appellant is in the business of selling low-cost housing in Lehigh County to low income individuals. The…