Loyalsock Township School District v. Peters

Opinion by

Arnold, J.,

The fourth class School District of Loyalsock Township is in the sixth class county of Lycoming.

In the fall of 1939 the township assessor made the triennial assessment and valued the real estate of John Peters, appellant, at $30,000, a reduction of $9000 from the preceding triennial assessment. This assessment was returned to the county commissioners on November 29, 1939.

The school district levied its 1940 school tax and used, as to Peters, the preceding triennial assessment (and the assessment for 1938) of $39,000. Peters paid the tax based on the $30,000 assessment. The…