J.B. Blanda and S.R. Blanda v. Somerset County Board of Assessment Appeals v. Somerset County, Jefferson Twp., and Somerset Area SD

DISSENTING OPINION BY

Judge COHN JUBELIRER.

I respectfully dissent. Although I agree with the majority’s analysis regarding the changes to the assessment of the property owned by James B. Blanda and Suzanne R. Blanda (Blandas) based on the square footage and number of stories, I would also find that the Somerset County (County) Assessment Office (Assessment Office) also properly changed the assessment based on the increase in the construction grade for the Blandas’ property. Therefore I would affirm the Somerset County Court of Common Pleas (common pleas) in its entirety. ’ '

Section 8816(b) of…