City of Harrisburg v. Dauphin County Board of Assessment Appeals

SMITH, Judge.

The Dauphin County Board of Assessment Appeals, its members individually, Dauphin County and the City of Harrisburg School District (collectively, Counly) appeal from a final decree in equity of the Court of Common Pleas of Dauphin County. The court ordered, inter alia, a reassessment of all property in Dauphin County, ordered the County to roll back the 1987-1988 assessments of the individually-named property owners (Taxpayers) to the valuations prior to those revisions; enjoined the County from continuing its program of reassessments based upon rehabilitation in the City of…