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GILMOUR PROPERTIES v. BD. OF ASSESSMENT

873 A.2d 64 (2005)

GILMOUR PROPERTIES v. BOARD OF ASSESSMENT APPEALS OF SOMERSET COUNTY, Pennsylvania with County of Somerset and Borough of Somerset, and Somerset Area School District. Appeal of: Board of Assessment Appeals of Somerset County, Pennsylvania.

Commonwealth Court of Pennsylvania.

Decided April 28, 2005.

Attorney(s) appearing for the Case

Daniel W. Rullo, Somerset, for appellant, Board of Assessment Appeals of Somerset County.

Matthew R. Zatko, Somerset, for appellee, Gilmour Properties.

BEFORE: PELLEGRINI, Judge, and COHN JUBELIRER, Judge, and JIULIANTE, Senior Judge.

OPINION BY Senior Judge JIULIANTE.

The Board of Assessment Appeals of Somerset County (Board) appeals from the June 21, 2004 order of the Court of Common Pleas of Somerset County (trial court) that granted the assessment appeal of Gilmour Properties and remanded the matter to the Board with instructions that it reduce the assessed value of the subject property to $27,000, effective tax year 2001. We affirm.1

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