Herold v. Butler Board of Revision & Appeals

Opinion by

Hirt, J.,

The subject of this appeal is a three-story brick building known as Mifflin Apartments, on land approximately 95 x 127 feet, abutting Broad, Mifflin and North Streets in the City of Butler. The city assessor in 1945 valued the property at $79,000 for the triennium beginning with 1946, but his assessment was reduced to $75,000 by the board of tax revision. On appeal to the lower court, the assessment was further reduced to $62,500. The city has appealed contending that the valuation found by the board of tax revision was sustained by the weight of the testimony at the…