Legal Opinion
Harleigh Realty Co.'s Case
Supreme Court of Pennsylvania
Decided January 27, 1930No. Appeal, 110PublishedCited by 35 opinions
1Opinion of the Court
Opinion by
Me. Justice Schaeeee,
In this proceeding the City of Reading asks us to review the action of the Court of Common Pleas of Berks County determining the proper assessment of a certain piece of real estate. The city assessor assessed it at $270,000 and this was approved by the board of revision and appeal. After hearing, the court reduced the assessment to $240,000.
If fixing assessments were only a problem in mathematics or an exercise to demonstrate a theory, it might be that the arguments of the representatives of the city could prevail, but the question is one of taxation and…
2Cases cited3 opinions
- Philadelphia & Reading Coal & Iron Co. v. Northumberland County CommissionersSupreme Court of Pennsylvania · 1911
- Kemble's EstateSupreme Court of Pennsylvania · 1924
- Commonwealth v. Pennsylvania RailroadSupreme Court of Pennsylvania · 1928
3Cited by35 opinions
- Clifton v. Allegheny CountySupreme Court of Pennsylvania · 2009
- Buhl Foundation v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1962
- Brooks Building Tax Assessment CaseSupreme Court of Pennsylvania · 1958
- Downingtown Area School District v. Chester County Board of Assessment AppealsSupreme Court of Pennsylvania · 2006
- Valley Forge Towers Apartments N, LP v. Upper Merion Area School DistrictSupreme Court of Pennsylvania · 2017
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