Allphin v. Butler

I respectfully dissent.

I do not disagree with the majority’s general description of the relationship of the department of revenue and the locally elected property valuation administrator. Nor do I disagree with the obvious constitutional mandate that all property within this Commonwealth be assessed at fair cash value.

However, I have a strong parting of the ways with the majority’s interpretation of the statutory scheme setting up the procedure when one or more local PVAs disagrees with the department of revenue as to the local assessment.

The argument of the PVAs is that when there is a bona…