In Re Reassessment Appeal of Bonin

Opinion by

Judge Blatt,

The appellant, Frank Bonin, appeals a decision of the Court of Common Pleas of Bradford County denying his challenge of the assessment of five parcels of his land.

In his appeal before the court below, the appellant alleged that the Bradford County Board of Assessment had used, in assessing five parcels of his land, an illegal method of appraisal known as the “replacement cost less'depreciation method.” Additionally, he alleged that the county’s assessment ratio of 25 percent of actual value was not the actual or common level of assessment utilized throughout the county.…