ENF Family Partnership v. Erie County Board of Assessment Appeals

OPINION BY

Judge FRIEDMAN.

ENF Family Partnership (ENF) appeals from the February 17, 2004, order of the Erie County Court of Common Pleas (trial court), which affirmed a decision of the Erie County Board of Assessment (Board) holding that, for tax assessment purposes, an appraiser may consider the highest and best use of property as commercial use where it is reasonable to believe that the property could be re-zoned, even though, at the time of the assessment, the property was zoned for agricultural use only, and no application for variance or zoning change was pending. 1 We reverse and remand.