Legal Opinion
Pocono Downs, Inc. v. Board for the Assessment & Revision of Taxes
Commonwealth Court of Pennsylvania
Decided November 23, 1973No. Appeal, No. 545 C.D. 1973PublishedCited by 7 opinions
1Opinion of the Court
Opinion by
Judge Rogers,
Pocono Downs, Inc., a horse racing establishment, appealed to the Court of Common Pleas of Luzerne County from the assessment of its realty for local tax purposes for the triennium beginning with 1969. Prior to 1969, the property was assessed at $1,555,670. An increase of the assessment to $2,087,060 for the ensuing triennium occasioned the appeal. After hearing, the court below fixed the assessment at $1,838,667, being 35%1 of market value found by the court to be $5,253,-333.
At the trial below the taxpayer’s expert real estate appraiser gave as his opinion of the…
2Cases cited5 opinions
- Buhl Foundation v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1962
- Pennsylvania's Northern Lights Shoppers City, Inc. AppealSupreme Court of Pennsylvania · 1965
- Felin v. PhiladelphiaSupreme Court of Pennsylvania · 1946
- Chestnut Street Tax Assessment CaseSupreme Court of Pennsylvania · 1949
- Pittsburgh Miracle Mile Town & Country Shopping Center, Inc., Tax AppealsCommonwealth Court of Pennsylvania · 1972
3Cited by7 opinions
- Garrett v. BamfordCourt of Appeals for the Third Circuit · 1978
- Pittsburgh-Des Moines Steel Co. v. McLaughlinCommonwealth Court of Pennsylvania · 1983
- Appeal of Scott TownshipCommonwealth Court of Pennsylvania · 1977
- Appeal of Marx v. Board of Property AssessmentCommonwealth Court of Pennsylvania · 1977
- In re Appeal of New Castle Central Renewal Associates from the Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1978
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