Penn's Grant Associates v. Northampton County Board of Assessment Appeals

PELLEGRINI, Judge.

Penn’s Grant Associates (Taxpayer) appeals from an order of the Court of Common Pleas of Northampton County (trial court) finding that it had failed to provide any competent, relevant evidence to reverse the assessment placed on lots contained in Phase I of a Planned Residential Development (Development). Additionally, it appeals the amount by which the trial court reduced the tax assessment on Phas es II - IV of the Development contending that the trial court improperly failed to take into consideration “indirect marketing costs” in applying the developmental approach to…