WENDING CREEK 3656 v. POTTER COUNTY BD.


885 A.2d 690 (2005)

WENDING CREEK 3656, LLC v. POTTER COUNTY BOARD OF ASSESSMENT APPEALS, Appellant.

Commonwealth Court of Pennsylvania.

Decided October 31, 2005.


Attorney(s) appearing for the Case

D. Bruce Cahilly, Coudersport, for appellant.

William A. Hebe, Wellsboro, for appellee.

BEFORE: COLINS, President Judge, and McGINLEY, Judge, and SMITH-RIBNER, Judge, and FRIEDMAN, Judge, and LEADBETTER, Judge, and COHN JUBELIRER, Judge, and LEAVITT, Judge.


OPINION BY Judge LEADBETTER.

The Potter County Board of Assessment Appeals challenges the decision of the Court of Common Pleas of Potter County (common pleas), which in effect reversed the imposition of Act 319 rollback taxes on property that had received a preferential tax assessment under the Pennsylvania Farmland and Forest Land Assessment Act of 1974.1 We affirm.

The County sought to impose rollback taxes on a large tract...

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