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CALLAS ET AL. v. ARMSTRONG CO. BD. OF ASSESS.

No. 684 C.D. 1981.

70 Pa.Commw. 272 (1982)

In Re: Appeal of James G. Callas and Jean M. Callas, his wife and Anthony J. Carino and Dolores Carino, his wife, Appellants v. Armstrong County Board of Assessment, Appellee.

Commonwealth Court of Pennsylvania.

December 7, 1982.

Attorney(s) appearing for the Case

James G. Callas, Callas and Graff, for appellants.

Edward J. Steiner, Steiner and Steiner, for appellee.

Argued May 3, 1982, before President Judge CRUMLISH, JR. and Judges WILLIAMS, JR. and DOYLE, sitting as a panel of three.

OPINION BY PRESIDENT JUDGE CRUMLISH, JR., December 7, 1982:

The Armstrong County Common Pleas Court dismissed an appeal by several taxpayers1 from a 1981 real property tax assessment increase by the Armstrong County Board of Assessment Appeals (Board). We affirm.

When the taxpayers acquired the subject property, the land was appraised at $300.00 per front-foot, although...

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