Opinion

Kinkella v. Board of Property Assessment, Appeals & Review

  • 173 Pa. Super. 329
  • 98 A.2d 413
  • 1953 Pa. Super. LEXIS 473
Court
Superior Court of Pennsylvania
Filed
Jul 14, 1953
Status
Published
Author
Hirt
On the bench
Ditheich, Gunthee, Hirt, Reno, Rhodes, Ross, Wright
Cited by
1 cases
Authority
More cited than 44.7%

The opinion

Opinion by

Hirt, J.,

In this case the Board of Property Assessment, Appeals and Review modified the county assessment of plaintiffs’ land for the triennium beginning January 1,1950, by adding thereto $13,900, the value of 27 house trailers found on the premises on the date of the reassessment. The lower court on appeal however found that the trailers were not taxable as realty and accordingly reduced the assessment by the above amount. This is the county’s appeal from that order. Plaintiffs in connection with a restaurant operate a trailer park on the premises. The facts are almost identical with those in the appeal of the County of Allegheny from a similar order in Streyle v. Board of Property Assessment, Appeal and Review, 173 Pa. Superior Ct. 324 , 98 A. 2d 410 . This appeal is ruled by the principles referred to in the opinion filed this day in that case.

Order affirmed.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.