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MOYER v. BERKS COUNTY BD.

803 A.2d 833 (2002)

Ray W. MOYER and Clara L. Moyer, Appellants, v. BERKS COUNTY BOARD OF ASSESSMENT APPEALS. Ray W. Moyer and Clara L. Moyer v. Berks County Board of Assessment Appeals, Appellant.

Commonwealth Court of Pennsylvania.

Decided June 28, 2002.

Attorney(s) appearing for the Case

P. Daniel Altland, Harrisburg, for appellants.

Edwin L. Stock, Reading, for appellee.

Before PELLEGRINI, Judge, and LEAVITT, Judge, and DOYLE, Senior Judge.

OPINION BY Judge LEAVITT.

Ray and Clara Moyer (Landowners) appeal from an August 30, 2001 order (Order) of the Court of Common Pleas of Berks County (trial court), affirming a decision of the Berks County Board of Assessment Appeals (Board) to eliminate their preferential use assessment and to impose certain roll-back taxes on their farmland. The Board's action ended the enrollment of Landowners' farmland in the tax relief...

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