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HERZOG v. McKEAN CTY. BD. OF ASSESSMENT

Nos. 1883 C.D. 2009, 1884 C.D. 2009.

14 A.3d 193 (2011)

James R. HERZOG and Scott B. Herzog, Appellants v. McKEAN COUNTY BOARD OF ASSESSMENT APPEALS.

Commonwealth Court of Pennsylvania.

Decided February 22, 2011.

Attorney(s) appearing for the Case

Jarett R. Smith , Coudersport, for appellants.

Bert M. Goodman , Wayne, for appellee.

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

OPINION BY Judge LEAVITT.

James Herzog and Scott Herzog1 appeal an order of the Court of Common Pleas of McKean County (trial court) denying their appeals of the McKean County Board of Assessment's (Board) property tax assessments for two parcels of forested property. The tax assessments were preferential assessments authorized by the Pennsylvania Farmland and Forest Land Assessment Act of 1974, commonly known as the Clean and Green Act...

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