Jones v. Northampton County Tax Assessment Office

FLAHERTY, Judge.

Northampton County Tax Assessment Office, Northampton County Tax Claim Bureau, and Northampton County (collectively Appellants) appeal from an order of the Court of Common Pleas of Northampton County (trial court) which sustained the appeal of Robert and Ethel Jones (Appellees) from the determination of tax liability by Northampton County. We affirm.

Appellees owned over 103 acres of adjoining parcels of real estate. The parcel at issue, identified by the Northampton County-Tax Assessment Office as J6-5-26, consists of seventy-seven acres of quarry, wasteland, and woodland.…