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VEES v. CARBON COUNTY BD. OF ASSESSMENT

867 A.2d 742 (2005)

Raymond R. VEES and Kathleen A. Vees, Appellants v. CARBON COUNTY BOARD OF ASSESSMENT APPEALS and Palmerton Area School District and Towamensing Township.

Commonwealth Court of Pennsylvania.

Decided February 8, 2005.

Attorney(s) appearing for the Case

Andrew J. Blady and Leonard B. Sokolove, Doylestown, for appellants.

Daniel A. Miscavige, Hazleton, for appellee, Carbon County Bd. of Assess. Appeals.

William G. Schwab, Lehighton, for appellee, Palmerton Area School District.

BEFORE: COLINS, P.J., McGINLEY, J., PELLEGRINI, J., FRIEDMAN, J., JUBELIRER, J., SIMPSON, J., and LEAVITT, J.

OPINION BY Judge SIMPSON.

Asserting that a local school district filed an improperly selective tax assessment appeal, Raymond R. Vees and Kathleen A. Vees (collectively, Taxpayers) appeal an order of the Court of Common Pleas of Carbon County (trial court) that increased the assessed value of Tax Parcel No. 16-56-A67 (Property) for the 2003 tax year. We affirm.

Carbon County performed a countywide reassessment effective for tax year 2001. The Property, which...

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