Moyer v. Berks County Board of Assessment Appeals

OPINION BY

Judge LEAVITT.

Ray and Clara Moyer (Landowners) appeal from an August 30, 2001 order (Order) of the Court of Common Pleas of Berks County (trial court), affirming a decision of the Berks County Board of Assessment Appeals (Board) to eliminate their preferential use assessment and to impose certain roll-back taxes on their farmland. The Board’s action ended the enrollment of Landowners’ farmland in the tax relief program established by the Farmland and Forest Land Assessment Act of 1974, popularly known as the “Clean and Green Act.” 1 The Board cross-appeals on the trial court’s…