C. Fasnacht and C. Fasnacht v. Board of Property Assessment Appeals of Schuylkill County v. Schuylkill County, S. Manheim Twp. and Schuylkill Haven Area SD

DISSENTING OPINION BY

SENIOR JUDGE FRIEDMAN

Because the Law requires reassessment upon completion of the improvements and *370the record is inadequate for this court to determine when improvements to the Property were completed, I respectfully dissent and would vacate the trial court’s order and remand for an additional hearing.

Debra Detweiler testified that she obtained and reviewed a 2010 permit issued to Vernon and Marianne Blankenhorn to enclose a patio on the Property. (N.T., 12/9/15, at 5.) Detweiler agreed that building permits are generally valid for one year. (Id. at 31.) Detweiler…