Smith v. Carbon County Board of Assessment Appeals

OPINION BY

President Judge LEAJDBETTER.

The Carbon County Board of Assessment Appeals and Jim Thorpe Area School District appeal from the order of the Court of Common Pleas of Carbon County, which sustained the real estate tax assessment appeal of Christopher S. Smith. On appeal, we must determine whether Smith met his burden of demonstrating that the assessment of his condominium violated the Uniformity Clause of our Constitution 1 and, if so, whether common pleas erred in reducing the assessed value of Smith’s condominium back to that set in the base year. After review, we reverse.

Smith is…