Callas v. Armstrong County Board of Assessment

Opinion by

President Judge Crumlish, Jr.,

The Armstrong County Common Pleas Court dismissed an appeal by several taxpayers1 from a 1981 real property tax assessment increase by the Armstrong County Board of Assessment Appeals (Board). We affirm.

*274When, the taxpayers acquired the subject property, the land was appraised at $300.00 per front-foot, although a previously completed countywide reassessment (1956 Reassessment) established the front-foot valuation for land in that area of $500.00. Prior to the 1981 assessment, the lot’s net front-foot valuation, based on $300.00 per front-foot, amounted…