Camphuis v. Bradford County Board of Assessment & Revision of Taxes

Opinion by

Dithrich, J.,

Tbe County of Bradford bas appealed from an order of tbe Court of Common Pleas sustaining an appeal from tbe decision of tbe Board of Assessment and Revision of Taxes fixing tbe assessed valuation of certain real estate in Towanda Borough, known as tbe “Mercur Block,” at $22,500 for tbe tax year 1946.

Tbe court found tbe fair market value of the property to be $35,000, but fixed tbe assessed valuation at $17,500, or 50% of its actual value, in order to bring it in line “with other assessments in tbe county.”

Had the evidence supported appellees’ contention of a fixed…