Lazor v. Board of Assessment Appeals

OPINION BY

Senior Judge QUIGLEY.

Keith Lazor and Valeri Lazor (Lazors) appeal from the Trial Court’s November 17, 2008 Order, which denied the Lazors’ 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 Lazors purchased a 2006 Canterbury mobile home, which was delivered in 2006 to a campground in Mosgrove, Rayburn Township. 1 The new mobile home sits on a lot that the Lazors have leased for approximately the last five years.

The current mobile home is thirty-five feet long and eleven feet wide…