Appeal of Emerick

CALDWELL, J.,

This is a petition for appeal originally filed on November 30,1979, by the owners of six parcels of real estate situate in Dauphin County, from decisions of the Dauphin County Board of Assessment Appeals. The appeal is aimed at overturning the method used to value residential real estate for tax purposes, and questions the assessment ratio currently in use in the county.

Essentially petitioners contend that the fair market value appraisals of Dauphin County real property are improper in that these appraisals utilize the replacement cost less depreciation method, which has been…