Clark v. Burschell
Supreme Court of Pennsylvania
Clark v. Burschell, 220 Pa. 435 (Pa. 1908)
69 A. 900; 1908 Pa. LEXIS 798
Brown, Fell, Mestrezat, Potter, Stewart
Clark v. Burschell
Opinion of the Court
If the appellants were aggrieved by reason of the excessive valuation of their properties for taxation, the law furnished an adequate remedy by appeal to the county commissioners and to the court of common pleas. They had no standing in equity to raise that inquiry. The legality of the assessment was the only question properly involved. The failure of the appellants to sustain the allegation that the valuations had not been fixed by the assessors acting together as a board was conclusive of the controversy.
The decree is affirmed at the cost of the appellants for the reasons stated in the opinion of the learned judge of the common pleas.
Reference
- Cited By
- 2 cases
- Status
- Published
- Syllabus
- Taxation — Assessment—Appeal from assessment — Excessive valuation —Legality of assessment — Equity. The remedy of a citizen aggrieved by an excessive valuation of his property is by an appeal to the county commissioners and to the court of common pleas. He has no standing to raise such an inquiry by a suit in equity. A bill in equity attacking the legality of a tax assessment on the ground that the valuations had not been fixed by the assessors acting together as a board, is properly dismissed where the court finds as a fact that although the assessors each made a separate estimate they had subsequently met as a body, and made a final assessment.