York Board of Revision of Taxes v. Markowitz
York Board of Revision of Taxes v. Markowitz
Opinion of the Court
Opinion by
The Tax Revision Board of the City of York fixed the assessment of appellant’s property located at 141 East Market Street in that City at $87,655 as of December 31, 1960, for the triennium beginning in 1961. On appeal to the Common Pleas Court, after hearing, the assessment was reduced to $80,000. This appeal by the owner followed.
The only testimony offered in the court below was the assessment offered by the City, which made out a prima facie case, and the testimony of one real estate expert who testified for the appellant-owner that the fair market value of the property as of the above date was $72,000. The City offered no testimony in rebuttal.
Order reversed and the assessment of appellant’s property is reduced to $72,000 for the triennium commencing 1961.
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