Board of Education v. Board of Revision

I

Appellant’s Proposition of Law No. 1 is as follows:

“Application form for current agricultural use valuation filed by one of two property owner-taxpayers is incomplete and defective and warrants dismissal and disqualification of the property for the current agricultural use valuation classification.”

Although the application for current agricultural use valuation was submitted in the names of both Jerome and Creorgeanne Osborne, only Mr. Osborne signed the application.2 Mentor contends that the application was defective because it was not signed by Mrs. Osborne.

With respect to this question,…