Radecke v. York County Board of Assessment Appeals

OPINION BY

Judge COLINS.

Richard E. Radecke (Taxpayer) appeals from the March 29, 2001 order of the Court of Common Pleas of York County (trial court) that affirmed the Board of Assessment Appeals (Board) decision to correct the assessment of the subject property by calculating the value of improvements which were omitted in the last countywide appraisal. We reverse.

Taxpayer acquired the property on May 23, 1997 for a purchase price of $138,000. The property was originally assessed at $85,300 and then reassessed in 1996 at $116,680 as part of a countywide reassessment prior to Taxpayer’s…