POCONO DOWNS, INC. v. BD., A. & R. OF TAXES

No. 545 C.D. 1973.

11 Pa.Commw. 81 (1973)

Pocono Downs, Inc., Appellant, v. Board for the Assessment and Revision of Taxes for Luzerne County, Appellee.

Commonwealth Court of Pennsylvania.

November 23, 1973.


Attorney(s) appearing for the Case

Harry Hiscox, with him Rosenn, Jenkins & Greenwald, for appellant.

Allan P. Ramsey, Jr., with him Joseph A. Quinn, Jr., for appellee.

Argued October 4, 1973, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.


OPINION BY JUDGE ROGERS, November 23, 1973:

Pocono Downs, Inc., a horse racing establishment, appealed to the Court of Common Pleas of Luzerne County from the assessment of its realty for local tax purposes for the triennium beginning with 1969. Prior to 1969, the property was assessed at $1,555,670. An increase of the assessment to $2,087,060 for the ensuing triennium occasioned the appeal. After hearing, the court below fixed the assessment at $1,838,667, being...

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