HERCO v. DAUPHIN COUNTY BD. OF ASSESSMENT


874 A.2d 702 (2005)

HERSHEY ENTERTAINMENT AND RESORTS COMPANY v. DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS, Appellant.

Commonwealth Court of Pennsylvania.

Decided May 18, 2005.


Attorney(s) appearing for the Case

Carl G. Wass, Harrisburg, for appellant.

Helen L. Gemmill, Harrisburg, for appellee.

BEFORE: SIMPSON, J., and LEAVITT, J., and JIULIANTE, Senior Judge.


OPINION BY Senior Judge JIULIANTE.

The Dauphin County Board of Assessment Appeals (Board) appeals from the June 29, 2004 order of the Court of Common Pleas of Dauphin County (trial court) that determined the value of property owned by Hershey Entertainment and Resorts Company (HERCO), designated as Tax Parcel Nos. 24-009-012 and 24-009-009, when valued as a single economic unit as of the base year 2001, to be $45,200,000.00. For the reasons that follow, we affirm...

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