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JACKSON v. BOARD OF ASSESSMENT

950 A.2d 1081 (2008)

Martin JACKSON and Marianne Jackson, Appellants v. The BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY.

Commonwealth Court of Pennsylvania.

Decided June 5, 2008.

Attorney(s) appearing for the Case

Michael J. Pykosh, Camp Hill, for appellants.

Stephen D. Tiley, Carlisle, for appellee.

BEFORE: SMITH-RIBNER, Judge, and SIMPSON, Judge, and FLAHERTY, Senior Judge.

OPINION BY Judge SIMPSON.

In this tax assessment appeal, Martin Jackson and Marianne Jackson (Taxpayers) appeal an order of the Court of Common Pleas of Cumberland County (trial court) establishing a $2,396,180 fair market value for their newly constructed home (Property) for tax assessment purposes. The dispute here primarily relates to the value assigned the Property's "elaborately finished basement." On appeal, Taxpayers assert error in the trial court's asserted...

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