Legal Opinion

Sher v. Berks County Board of Assessment Appeals

Commonwealth Court of Pennsylvania

Decided January 11, 2008PublishedCited by 19 opinions

1Opinion of the Court

OPINION BY

Judge SMITH-RIBNER.

The Court en bane heard reargument in this appeal taken by the Berks County Board of Assessment Appeals (Board) from the order of the Court of Common Pleas of Berks County that reversed the Board’s decision to increase the preferentially assessed value of property owned by Robert B. and Victoria Sher for the tax year 2006 pursuant to the Act of December 8, 2004, P.L. 1785 (Act 235). 1 This Act amended the Pennsylvania Farmland and Forest Land Assessment Act of 1974, commonly known as the Clean and Green Act, Act of December 19, 1974, P.L. 973, as amended, 72 P.S.…

2Cases cited18 opinions

  1. Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
  2. Welch v. HenrySupreme Court of the United States · 1938
  3. United States v. CarltonSupreme Court of the United States · 1994
  4. Devlin v. City of PhiladelphiaSupreme Court of Pennsylvania · 2004
  5. Moyer v. Berks County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2002

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3Cited by19 opinions

  1. M. Kuziak v. Borough of Danville and Borough of Danville Rental Registration and Property Maintenance Hearing BoardCommonwealth Court of Pennsylvania · 2015
  2. V.S. v. Department of Public WelfareCommonwealth Court of Pennsylvania · 2015
  3. Pennsylvania Medical Society v. Department of Public WelfareCommonwealth Court of Pennsylvania · 2010
  4. A. Maula v. Northampton County Division of Assessment and County of NorthamptonCommonwealth Court of Pennsylvania · 2016
  5. HOSPITAL & HEALTHSYSTEM ASS'N OF PA. v. Com.Commonwealth Court of Pennsylvania · 2010

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