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BUCKINGHAM SPRINGS v. BUCKS ASSESS. OFFICE

No. 2242 C.D. 2011.

60 A.3d 883 (2013)

RESIDENTS OF BUCKINGHAM SPRINGS, Appellant v. BUCKS COUNTY ASSESSMENT OFFICE and Board of Assessment Appeals and Central Bucks School District.

Commonwealth Court of Pennsylvania.

Decided January 14, 2013.

Attorney(s) appearing for the Case

Joseph D. Buckley , Carlisle, for appellant.

Douglas Maloney , Langhorne, for appellee Central Bucks School District.

BEFORE: PELLEGRINI, President Judge, and SIMPSON, Judge, and LEAVITT, Judge.

OPINION BY Judge LEAVITT.

Residents of Buckingham Springs (Taxpayers) appeal an order of the Court of Common Pleas of Bucks County (trial court) denying their tax assessment appeal. Taxpayers contend that their properties, which are manufactured houses, have been assessed too high because the real estate appraisal on which the assessment was based included the value of the land. This was improper because Taxpayers do not own the land on which these houses sit. In...

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