Saenger v. Berks County Board of Assessment Appeals

PELLEGRINI, Judge.

Janice G. Saenger (Landowner) appeals from an order of the Court of Common Pleas of Berks County (trial court) affirming the decision of the Berks County Board of Assessment Appeals (Board) imposing roll-back taxes against her property for violations of the Pennsylvania Farmland and Forest Land Assessment Act of 1974 (Act), commonly known as the “Clean and Green Act”. 1

The facts of this case are undisputed. Landowner and her husband owned two parcels of property in Longswamp Township, Berks County, as tenants by the en-tireties. “Parcel 1” consisted of one tract measuring 39…