LEADBETTER, Judge.
Schuylkill County Board of Assessment Appeals (Board) appeals from the order of the Court of Common Pleas of Schuylkill County (trial court) determining that the real estate owned by Robert and Judith Green (Greens) had a fair market value in 1997 of $360,000.00. At issue is whether the trial court misconstrued this Court's decision in 841 Associates v. Board of Revision of Taxes, 674 A.2d 1209 (Pa. Cmwlth.1996) in evaluating and accepting...
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