Melcher v. Berks County Board of Assessment Appeals

OPINION BY Judge BROBSON.

Appellant Berks County Board of Assessment Appeals (Board) appeals from an order of the Court of Common Pleas of Berks County (trial court), dated September 17, 2013. The trial court sustained the appeal of Beverly A. Melcher (Landowner), thereby reversing the Board’s decision to terminate the preferential tax assessment of Landowner’s property and impose roll-back taxes pursuant to the Pennsylvania Farmland and Forest Land Assessment Act of 1974, commonly referred to as “Act 319” or the “Clean and Green Act” (Act).1 For the reasons set forth below, we now affirm.

The…