Bet Lehigh Real Estate, LLC v. Schuylkill County Board of Assessment Appeals

OPINION BY

Judge SIMPSON.

In these consolidated appeals, BET Le-high Real Estate, LLC (BET) challenges orders of the Court of Common Pleas of Schuylkill County (trial court) that denied its real estate tax assessment appeals for two tax parcels that are underlain by subsurface coal. BET’s primary theory before the trial court was that Schuylkill County’s (County) failure to abide by its statutory mandates to maintain tax parcel maps and property record cards for these parcels rendered the taxes assessed against those properties void ah initio. See former Section 306(a)(l)-(3) of the Fourth to…