KINKELLA v. BD. of PROP. ASSESS., APP. & REV.


173 Pa.Super. 329 (1953)

Kinkella v. Board of Property Assessment, Appeals and Review, Appellant.

Superior Court of Pennsylvania.

July 14, 1953.


Attorney(s) appearing for the Case

Leonard Boreman, Special Counsel, with him Nathaniel K. Beck, County Solicitor and John G. Brosky, Assistant County Solicitor, for appellant.

Julius L. Silverman, for appellee.

Before RHODES, P.J., HIRT, RENO, DITHRICH, ROSS, GUNTHER and WRIGHT, JJ.


OPINION BY HIRT, J., July 14, 1953:

In this case the Board of Property Assessment, Appeals and Review modified the county assessment of plaintiffs' land for the triennium beginning January 1, 1950, by adding thereto $13,900, the value of 27 house trailers found on the premises on the date of the reassessment. The lower court on appeal however found that the trailers were not taxable as realty and accordingly reduced the assessment by the above amount. This is the...

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