Legal Opinion

Hudson Coal Company's Appeal

Supreme Court of Pennsylvania

Decided May 25, 1937No. Appeals, 155; 4PublishedCited by 30 opinions

1Opinion of the Court

Opinion by

Mr. Justice Drew,

In this case our decision will determine the market value of all coal lands and the prevailing ratio between market and assessed values of all realty in Lackawanna County. The appeals are from the action of the court below in modifying the triennial assessment for the period 1934-1937 upon the coal lands of the Hudson Coal Company in the Borough of Dunmore. The County Board of Assessment fixed tlieir market value at $400 per foot-acre and, by applying thereto a 75 per cent ratio between market and assessed value, obtained an assessed value of $300 per foot-acre. The…

2Cases cited8 opinions

  1. Delaware, Lackawanna & Western Railroad's Tax AssessmentSupreme Court of Pennsylvania · 1909
  2. Philadelphia & Reading Coal & Iron Co. v. Northumberland County CommissionersSupreme Court of Pennsylvania · 1911
  3. Lehigh & Wilkes-Barre Coal Co.'s AssessmentSupreme Court of Pennsylvania · 1929
  4. Lehigh & Wilkes-Barre Coal Co.'s AssessmentSupreme Court of Pennsylvania · 1909
  5. Kemble's EstateSupreme Court of Pennsylvania · 1924

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3Cited by30 opinions

  1. United States v. CERTAIN PARCELS OF LAND, ETC.Court of Appeals for the Third Circuit · 1944
  2. Green v. Schuylkill County Board of Assessment AppealsSupreme Court of Pennsylvania · 2001
  3. Hickey v. United StatesCourt of Appeals for the Third Circuit · 1954
  4. Park Drive Manor, Inc. Tax Assessment CaseSupreme Court of Pennsylvania · 1955
  5. Wanamaker v. Philadelphia School DistrictSupreme Court of Pennsylvania · 1971

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