Berwick Associates v. Columbia County Board of Assessment Appeals

OPINION BY

Judge COLINS.

Berwick Associates appeals an order of the Court of Common Pleas of the 26th Judicial District (Columbia County Branch) that determined the fair market value of real estate Berwick owns to be $2,575,000 for the purpose of tax assessment, and affirmed the decision of the County Board of Assessment Appeals that *709had denied Berwick’s appeal of the tax assessment on its property.1

The pertinent facts can be summarized as follows. On June 3, 2005, the Columbia County Board of Assessment increased its assessment of two parcels Berwick owns that comprise a shopping mall in…