Truck Terminal Motels of America, Inc. v. Berks County Board of Assessment Appeals

*410OPINION

BARRY, Judge.

The Tulpehocken Area School District (School District) appeals an order of the Court of Common Pleas of Berks County which, pursuant to a stipulation between Truck Terminal Motels of America, Inc. (taxpayer) and the Berks County Board of Assessment Appeals (Board), assessed the taxpayer’s property at $184,000.00.

In October of 1987, the Board assessed the taxpayer’s property at $250,000.00. The taxpayer filed an appeal with the Court of Common Pleas of Berks County pursuant to Section 9 of the Third Class County Assessment Law, Act of June 26, 1931, P.L. 1379, as amended,…