Krygier v. Monroe County Board of Assessment Appeals

DOYLE, Judge.

Stephen Krygier appeals an order of the Court of Common Pleas of Monroe County which affirmed the decision of the Monroe County Board of Assessment Appeals (Board) which applied an assessed value of $3,830.00 to a 1.1 acre lot owned by Krygier.

Krygier purchased the lot located in Pine Crest Estates, a subdivision, in June of 1978. Subsequent to the purchase, sewage and building permits were issued and, in 1979, Krygier commenced construction of a cabin and sewage system. The septic system, however, was never completed due to the “financial distress” of the contractor and the…