Arredondo v. Cumberland County Board of Assessment Appeals

Caesar and Carlos Arredondo (Arredondo), the owners of a 2.3-acre parcel (parcel), and the IBM Corporation (IBM), lessors of the parcel (collectively, Appellants), appeal from an order of the Court of Common Pleas of Cumberland County (trial court) which denied Appellants’ appeal from a decision of the Cumberland County Board of Assessment Appeals (Board), fixing the assessment of the parcel at $408,000 for the 1996 tax year. We affirm.

The parcel at issue is improved with a warehouse building whose configuration is substantially vertical. The building comprises an area of approximately 69,000…