Banzhoff v. Dauphin County Board of Assessment Appeals

OPINION

BARRY, Judge.

Harry G. Banzoff, appellant, purchased two adjoining tracts of land in the city of Harrisburg on March 27, 1985, for the sum of $26,000. Each tract contains a two and one-half story brick dwelling house with a common wall between the houses. When the property was purchased the entire structure (i.e. the two connected houses) was being used as a twelve room boarding house. After purchasing the property appellant rehabilitated the property and converted it into two residential units.

At the time of purchase, the existing assessment on the property was $4,053. Prior to 1985…