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BERWICK ASSOCIATES v. COLUMBIA COUNTY BD.

929 A.2d 708 (2007)

BERWICK ASSOCIATES, Appellant v. COLUMBIA COUNTY BOARD OF ASSESSMENT APPEALS.

Commonwealth Court of Pennsylvania.

Decided July 31, 2007.

Attorney(s) appearing for the Case

Lewis W. Wetzel, Wilkes-Barre, for appellant.

Richard W. Knecht, Berwick, for appellee.

BEFORE: COLINS, Judge, McGINLEY, Judge (P), and KELLEY, Senior Judge.

OPINION BY Judge COLINS.

Berwick Associates appeals an order of the Court of Common Pleas of the 26th Judicial District (Columbia County Branch) that determined the fair market value of real estate Berwick owns to be $2,575,000 for the purpose of tax assessment, and affirmed the decision of the County Board of Assessment Appeals that had denied Berwick's appeal of the tax assessment on its property.1

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