ASR Realty Corp. v. Revenue Appeals Board

Opinion by

Senior Judge Babrieri,

ASR Realty Corporation (ASR) appeals here the final order of the Court of Common Pleas of Northampton County dismissing ASR’s appeal from the determination of the Revenue Appeals Board of Northampton County (Board) which affirmed the effective date of the reassessment of ASR’s property.

For purposes of this appeal, ASR is the owner of a twenty-acre parcel of land consisting of the plant site and buildings of the now defunct National Portland Cement Company situate in Lower Nazareth Township in Northampton County.1 In its brief, ASR stated that the assessed value…