Boyd v. Borough of Oxford

Riley, J.,

The question here presented is raised by a preliminary objection in the nature of a demurrer made to plaintiff’s complaint in assumpsit filed against the Borough of Oxford seeking to recover taxes allegedly erroneously paid. The facts averred in the complaint are as follows:

Plaintiff has been the owner of certain property in the Borough of Oxford since 1957. In 1958, the property was assessed at $1,880 for tax purposes, which assessment was increased to $6,110 in the years 1959 and 1960, such increase occurring allegedly “after placing a house trailer on the premises.” The complaint…