Wolfe Tax Appeal

Campbell, P. J.,

With the rapidly changing science of agriculture, a structure known as a “Harvestore” has appeared. The “Harvestore” serves the same general purpose as a farm silo, and the trend toward automation suggests that it might some day replace its counterpart. The Board of Assessment and Revision of Taxes of Centre County assessed as real estate a Harvestore located on the farm of appellants for the year 1965. Appellants appealed, and all procedural requirements with respect *120to the appeal have been complied with. The sole question before the court is whether or not the Harvestore is…