Daugherty v. County of Allegheny

OPINION BY

Judge LEAVITT.

Allegheny County and its Board of Property Assessment Appeals and Review (Board) appeal an order of the Court of Common Pleas of Allegheny County (trial court) striking down a rule adopted by the Board with respect to assessment appeals. The Board’s rule limits the scope of the taxpayer’s appeal to the question of whether the base year market value assigned to the taxpayer’s property in the last countywide assessment is correct. The rule prohibits taxpayers from challenging their assessment for the simple reason that it exceeds the property’s current market value.…