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LAZOR v. BD. OF ASSESSMENT APPEALS

No. 2372 C.D. 2008.

986 A.2d 219 (2009)

Keith LAZOR and Valeri Lazor, husband and wife, Appellants v. BOARD OF ASSESSMENT APPEALS OF ARMSTRONG COUNTY.

Commonwealth Court of Pennsylvania.

Decided December 15, 2009.

Attorney(s) appearing for the Case

Michael J. Supinka, Indiana, for appellants.

Chase G. McClister, Kittanning, for appellee.

BEFORE: COHN JUBELIRER, Judge, LEAVITT, Judge, and QUIGLEY, Senior Judge.

OPINION BY Senior Judge QUIGLEY.

Keith Lazor and Valeri Lazor (Lazors) appeal from the Trial Court's November 17, 2008 Order, which denied the Lazors' appeal from the determination of the Board of Assessment Appeals of Armstrong County (Board) that their mobile home is taxable as realty. We affirm.

The Lazors purchased a 2006 Canterbury mobile home, which was delivered in 2006 to a campground in Mosgrove, Rayburn Township.1 The...

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