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WOLFE TAX APPEAL

No. 60.

42 Pa. D. & C. 2d 119 (1966)

Wolfe Tax Appeal

Common Pleas Court of Centre County, Pennsylvania.

October 31, 1966.

Attorney(s) appearing for the Case

Miller, Kistler and Lee, for appellants.

Love and Wilkinson, for appellee.

CAMPBELL, P. J., October 31, 1966.

With the rapidly changing science of agriculture, a structure known as a "Harvestore" has appeared. The "Harvestore" serves the same general purpose as a farm silo, and the trend toward automation suggests that it might some day replace its counterpart. The Board of Assessment and Revision of Taxes of Centre County assessed as real estate a Harvestore located on the farm of appellants for the year 1965. Appellants appealed, and all...

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