Marcus Hook Development Park, Inc. v. Board of Assessment Appeals

Opinion by

Judge Craig,

In this real estate tax assessment appeal case, initiated by Marcus Hook Development Park, Inc. (MHD) before the Delaware County Board of Assessment Appeals (board) as to 1979 and 1980 assessments, the Court of Common Pleas of Delaware County reduced the assessed Values for those years, and the Chichester School District and the Borough of Marcus Hook, as taxing bodies who intervened below, have appealed to this court.

The complex and convoluted history of the property sales, assessments, assessment splits and appeals has been made more confusing by the difficulty which…