Raup v. Dauphin County Board of Assessment Appeals

OPINION BY

Senior Judge FRIEDMAN.

David Raup appeals from the December 30, 2013, order of the Court of Common Pleas of Dauphin County (trial court) denying Raup’s appeal from a final decision of the Dauphin County Board of Assessment Appeals (DCBAA). We reverse.

The facts are essentially undisputed. Raup is the owner of a tract of land in Paxtang, Dauphin County. On January 31, 2011, Raup filed a subdivision plan, subdividing the tract into two lots, Lot 5A and Lot 5B, which are located at 3777 and 3779 Derry Street, Harrisburg, respectively.1 At that time, the taxing authority did not change…