Jerrehian v. Board of Assessment Appeals

STIVELY, S.J.,

— We are presented with an appeal by a taxpayer from the *69adverse decision of the Board of Assessment Appeals. For the reason stated herein, we affirm the decision of the Board of Assessment Appeals.

FACTUAL AND PROCEDURAL SETTING

The estate of M. Joseph Jerrehian, trading as Jerrehian Brothers, brings this appeal from a decision of the Board of Assessment Appeals of Chester County regarding a tract of land in West Goshen Township, Chester County. Appellant’s decedent acquired the land on July 22, 1942. The deed was recorded at page 116 of Chester County Deed Book 21, and described…