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RADECKE v. YORK COUNTY BD. OF ASSESSMENT

798 A.2d 265 (2002)

Richard E. RADECKE, Appellant, v. YORK COUNTY BOARD OF ASSESSMENT APPEALS.

Commonwealth Court of Pennsylvania.

Decided January 25, 2002.

Publication Ordered May 6, 2002.

OPINION BY Judge COLINS.

Richard E. Radecke (Taxpayer) appeals from the March 29, 2001 order of the Court of Common Pleas of York County (trial court) that affirmed the Board of Assessment Appeals (Board) decision to correct the assessment of the subject property by calculating the value of improvements which were omitted in the last countywide appraisal. We reverse.

Taxpayer acquired the property on May 23, 1997 for a purchase price of $138,000. The property...

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