also noting that because “[practical considerations ... prohibit the construction of a common level ratio by way of an evaluation of the assessment and fair market value of each and every parcel of realty in the taxing district,” the common level ratio may be constructed by “any relevant evidence.”
How later courts described this case
- also noting that because “[practical considerations ... prohibit the construction of a common level ratio by way of an evaluation of the assessment and fair market value of each and every parcel of realty in the taxing district,” the common level ratio may be constructed by “any relevant evidence.”
- permitting the use of sales data to compute the common-level ratio
- “[A]ll real estate is a class which is entitled to uniform treatment.”
Written by the judges who cited it.
The opinion
LARSEN, Justice,
dissenting.
I dissent, and in support thereof cite the Commonwealth Court opinion in this case, Kenney v. Keebler Co., 53 Pa. Cmwlth. 507, 419 A.2d 210 (1980) (opinion by Wilkinson, J.).