CNG Coal Co. v. Greene County Board of Assessment & Revision of Taxes

Opinion by

Judge McGinley,

The Appellant CNG Coal Company brings two consolidated appeals involving a tax assessment of its property. In the first case, the Appellant appeals from the decision of the Court of Common Pleas of Greene County (trial court) which sustained the decision of the Greene County Board of Assessment and Revision of Taxes (Board) as to the fair market value of real estate which is owned by the Appellant, and which deter mined that the common level ratio, as opposed to the pre-determined ratio, should be applied to the fair market value. In the second appeal, the Appellant…