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IN RE PENN-DELCO SCHOOL DIST.

903 A.2d 600 (2006)

In re Appeal of PENN-DELCO SCHOOL DISTRICT from the Decision of the Board of Assessment Appeals of Delaware Co. in Connection with Premises at Knowlton Road, Aston Township, Delaware County, Pennsylvania owned By Haines & Kibblehouse, Inc., Relating to the Final Real Estate Assessment as of January 2004 for Folio No. 02-00-01345-00 & No. 02-00-01905-00. Appeal of Haines & Kibblehouse, Inc.

Commonwealth Court of Pennsylvania.

Decided July 14, 2006.

Attorney(s) appearing for the Case

Paul R. Ober, Reading, for appellant.

Mark A. Sereni, Media, for appellee.

BEFORE: JUBELIRER, Judge, and SIMPSON, Judge, and McCLOSKEY, Senior Judge.

OPINION BY Judge SIMPSON.

In this tax assessment appeal, Haines and Kibblehouse, Inc. (Taxpayer) asks whether the Court of Common Pleas of Delaware County (trial court) improperly increased the fair market values of two adjacent tax parcels (Subject Properties), which are operated as a quarry. Discerning no error, we affirm.

In February 2003, Taxpayer purchased the Subject Properties for a total of $354,160.00. However...

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