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HESS v. MONTG. CO. BD. OF A. APPEALS

No. 704 C.D. 1982.

75 Pa.Commw. 69 (1983)

Jane Strayer Hess and Lawrence Eugene Hess, Jr., Appellants v. Montgomery County Board of Assessment Appeals, Appellee.

Commonwealth Court of Pennsylvania.

June 13, 1983.

Attorney(s) appearing for the Case

Lawrence Eugene Hess, Jr., for appellants.

Bruce J. Eckel, Assistant County Solicitor, with him David M. McGlaughlin, Assistant County Solicitor, and Frederic M. Wentz, County Solicitor, for appellees.

Argued April 5, 1983, before President Judge CRUMLISH, JR. and Judges ROGERS, BLATT, CRAIG and MacPHAIL.

OPINION BY JUDGE MacPHAIL, June 13, 1983:

Appellants1 have brought this appeal from an order of the Court of Common Pleas of Montgomery County which rejected their constitutional challenge2 to the provisions of the Pennsylvania Farmland and Forest Land Assessment Act of 1974 (Act)3 which place a ten acre minimum area requirement on the availability of preferential tax treatment...

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