Kraushaar v. Wayne County Board of Assessment & Revision of Taxes

PELLEGRINI, Judge.

David H. Kraushaar, Rebecca Kraushaar, Norman Hey-man and Edith Heyman (Developers) appeal from an order of the Court of Common Pleas of Wayne County which affirmed the tax assessments of 26 lots in a plan of subdivision.

The Developers subdivided 119.119 acres of real property into 27 separate lots for a proposed residential development. After the recording of the subdivision plan, one of the lots was sold. Six of the lots were located on a cul-de-sac which was paved. After the subdivision and the improvements, the Board of Property Assessment raised the assessment of…