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SHER v. BERKS COUNTY BD. OF ASSESSMENT

940 A.2d 629 (2008)

Robert B. SHER and Victoria Sher v. BERKS COUNTY BOARD OF ASSESSMENT APPEALS, Appellant.

Commonwealth Court of Pennsylvania.

Decided January 11, 2008.

Attorney(s) appearing for the Case

Edwin L. Stock, Reading, for appellant.

Konrad B. Jarzyna, Kutztown, for appellees.

BEFORE: LEADBETTER, President Judge, and McGINLEY, Judge, and SMITH-RIBNER, Judge, and PELLEGRINI, Judge, and FRIEDMAN, Judge, and SIMPSON, Judge, and LEAVITT, Judge.

OPINION BY Judge SMITH-RIBNER.

The Court en banc heard reargument in this appeal taken by the. Berks County Board of Assessment Appeals (Board) from the order of the Court of Common Pleas of Berks County that reversed the Board's decision to increase the preferentially assessed value of property owned, by Robert B. and Victoria Sher for the tax year 2006 pursuant to the Act of December 8, 2004, P.L. 1785 (Act 235).1 This Act

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