BFC Hardwoods, Inc. v. Board of Assessment Appeals

OPINION

SAYLOR, Justice.

In this appeal, we consider whether certain kilns utilized to dry lumber are excluded from assessment for purposes of real estate taxation pursuant to the Fourth to Eighth Class .County Assessment Law.

Appellant, BFC Hardwoods, Inc. (“BFC”), engaged exclusively in the business of drying lumber for commercial sale, utilizes five specialized kilns, described as dry kilns, in its operations in Bloomfield Township, Crawford County. The County included the value of the kilns’ structures in assessing BFC’s real estate pursuant to Section 201 of the Fourth to Eighth Class…