Legal Opinion

Birdsall v. Carbon County Board of Assessment & Revision of Taxes

Commonwealth Court of Pennsylvania

Decided November 3, 1994No. 2965 C.D. 1993PublishedCited by 8 opinions

1Opinion of the Court

FRIEDMAN, Judge.

The Lehighton Area School District (School District) appeals from an order of the Court of Common Pleas of Carbon County (trial court) sustaining the 1992 tax assessment appeal of Charles W. and Joan Birdsall (Birdsalls). 1 The trial court’s order struck the $177,205.00 assessment imposed on the Birdsalls’ condominium property by the Carbon County Board of Assessment & Revision of Taxes (Board) and fixed the assessed value of the property at $71,610.00 to reflect the expert testimony presented by the Birdsalls.

The Birdsalls, owners of condominium property located in Mahoning…

2Cases cited8 opinions

  1. Feingold v. Southeastern Pennsylvania Transportation AuthoritySupreme Court of Pennsylvania · 1986
  2. Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
  3. Feingold v. Southeastern Pennsylvania Transportation AuthoritySupreme Court of Pennsylvania · 1985
  4. Phoenix Mutual Life Insurance v. Radcliffe On Delaware, Inc.Supreme Court of Pennsylvania · 1970
  5. Appeal of Chartiers Valley School DistrictCommonwealth Court of Pennsylvania · 1982

3 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. City of New Castle v. UzamereCommonwealth Court of Pennsylvania · 2003
  2. 841 Associates v. Board of Revision of Taxes of City & County of PhiladelphiaCommonwealth Court of Pennsylvania · 1996
  3. Whitacker-Reid v. Pottsgrove School District, Board of School DirectorsCommonwealth Court of Pennsylvania · 2017
  4. Zappacosta, J. v. McAvoy, C.Superior Court of Pennsylvania · 2024
  5. Cherry v. Zucker, Pennsylvania Court of Common Pleas, Delaware County2002

3 more not listed; retrieve them via the Exa API.

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