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GRONER v. MONROE COUNTY BD. OF ASSESSMENT

803 A.2d 1270 (2002)

Jeannette F. GRONER and Wieslaw T. Niemoczynski, Appellees, v. MONROE COUNTY BOARD OF ASSESSMENT APPEALS, Appellant.

Supreme Court of Pennsylvania.

Decided August 22, 2002.

Attorney(s) appearing for the Case

Mark Steven Love, Tannersville, Monroe County Board of Assessment Appeals.

Wieslaw T. Niemoczynski, Stroudsburg, for Jeannette, et al. Groner.

Before ZAPPALA, C.J., and CAPPY, CASTILLE, NIGRO, NEWMAN, SAYLOR and EAKIN, JJ.

OPINION

Justice EAKIN.

The Monroe County Board of Assessment Appeals contests the Commonwealth Court order affirming the trial court's reversal of the increased assessment of appellees' premises. We granted allowance of appeal to determine whether the Tax Assessor's actions constituted an illegal spot reassessment.

Groner owns a commercial property in Stroudsburg, Monroe County. Niemoczynski's lease with Groner obligates him to pay real estate...

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