Grand Prix Harrisburg, LLC v. Dauphin County Board of Assessment Appeals

OPINION BY

Judge LEAVITT.

Grand Prix Harrisburg, LLC (Taxpayer) appeals an order of the Court of Common Pleas of Dauphin County (trial court) denying its challenge to its 2009 real estate assessment of $7,958,700 as excessive. Instead, the trial court established a higher assessment for Taxpayer in the amount of $9,270,750. In reaching this conclusion, the trial court relied on the expert testimony of the taxing authorities and rejected the expert testimony of Taxpayer. However, the trial court’s stated reasons for making this choice do not explain its credibility determination. Accordingly, we…