Shope Tax Assessment Case

Opinion by

Montgomery, J.,

Appellants William B. and Dorothy K. Shope, his wife, are the owners of property in the Township of Hempfield, Westmoreland County, Pennsylvania, which consists of 23.35 acres of land with a house and a horse barn erected thereon. It was assessed for tax purposes by the official assessors of that county for the year of 1968 at $23,550. On appeal to the Board for the Assessment and Revision of Taxes (Board) of Westmoreland County, the assessment was reduced to $18,-800. The owners, still feeling aggrieved by the reduced assessment and believing it to be excessive,…