In re Appeal of Maoying Yu

OPINION BY

Judge P. KEVIN BROBSON.

Maoying Yu (Taxpayer) initiated this matter by filing a Petition for Review of Assessment (Petition for Review) with the Court of Common Pleas of Delaware County (trial court). Taxpayer’s Petition for Review challenged the denial of her tax assessment appeal for tax year 2013 by the Delaware County Board of Assessment Appeals (Board). After Taxpayer filed her Petition for Review, the Board issued a revised tax assessment, reducing the assessed value of Taxpayer’s property (Property). In response, Taxpayer unilaterally discontinued her appeal of the original…