McLoughlin v. Bradford County Board of Assessment

OPINION

BARRY, Judge.

Ronald D. McLoughlin appeals an order of the Court of Common Pleas of Bradford County which dismissed his appeal from an order of the Bradford County Board of Assessment (the Board) revoking a preferential assessment previously granted for certain lands pursuant to the Pennsylvania Farmland and Forest Land Assessment Act of 1974 (the Act), Act of December 19, 1974, P.L. 973, as amended, 72 P.S. §§ 5490.1—5490.13 (Supp.1989-90).

The parties stipulated to the following facts. McLoughlin owns 229.2 acres in Ulster Township. An area consisting of less than two acres houses a…