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IN RE YOUNG

911 A.2d 605 (2006)

In re Appeal of David H. Young and Bonnie L. Young, his wife, from the Decision of the Board of Assessment. Appeals of Lawrence County. Appeal of Board of Assessment. Appeals of Lawrence County.

Commonwealth Court of Pennsylvania.

Decided November 20, 2006.

Attorney(s) appearing for the Case

Frank G. Verterano, New Castle, for appellant.

Richard E. Flannery, New Castle, for appellees.

BEFORE: McGINLEY, Judge, and FRIEDMAN, Judge, and COHN JUBELIRER, Judge.

OPINION BY Judge FRIEDMAN.

The Board of Assessment Appeals of Lawrence County (Board) appeals from the October 11, 2005, order of the Court of Common Pleas of Lawrence County (trial court), which reversed the Board's decision reassessing a parcel of land owned by David H. Young and Bonnie L. Young (Landowners). We affirm.

The case was submitted to the trial court on the following stipulated facts. (See R.R. at 41a-54a.) Landowners own and reside on...

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