Gelormino v. Board of Assessment Appeals

OPINION BY

Senior Judge QUIGLEY.

Michael and Jeanne Gelormino (Gelor-minos) appeal from the Trial Court’s November 17, 2008 Order, which denied the Gelorminos’ appeal from the determination of the Board of Assessment Appeals of Armstrong County (Board) that their mobile home is taxable as realty. We affirm.

The Gelorminos purchased a 2006 Canterbury, Park Model, mobile home in the spring of 2007 and obtained an oversized transportation permit to have the mobile home hauled to a campground along the Allegheny River in May of 2007. 1 The Gelorminos had leased a lot at the campground for four…