In re Appeals from Tax Assessments Imposed Against Various Properties

Opinion by

Judge MacPhail,

Appellants1 appeal from the Pike County Court of Common Pleas’ decision which upheld the Board of Assessment’s (Board) 1980 reassessment of Appellants’ real property.

Pursuant to a county wide reassessment of real property in 1980, the Board reassessed Appellants’ property using 1973 developer sales as comparable sales for determining the fair market value of the property.2 Appellants unsuccessfully challenged the reassessment to the Board, and then to the common pleas court contending that the Board should not have used developer sales in determining fair market value…