Green v. Schuylkill County Board of Assessment Appeals

I respectfully dissent. Even though the property owner was the only party in this tax assessment case who presented expert real estate testimony as to the fair market value, the majority holds that the trial court can pick and choose among the factors used by the expert, reweigh them, and then arrive at its own independent opinion of value. I respectfully dissent because the majority’s holding is:

• contrary to numerous Supreme Court holdings that when the taxpayer’s real estate expert’s testimony is unrebutted, it must be accepted.

• by allowing the factfinder to pick and choose among the…