# Green v. Schuylkill County Board of Assessment Appeals

> Supreme Court of Pennsylvania · May 22, 2001 · 565 Pa. 185

URL: https://www.frixlaw.com/law-library/cases/9749900

## Case

- **Full name:** Robert C. GREEN and Judith A. Green, Appellants, v. SCHUYLKILL COUNTY BOARD OF ASSESSMENT APPEALS, Appellee
- **Court:** Supreme Court of Pennsylvania
- **Decided:** May 22, 2001
- **Citations:** 565 Pa. 185; 772 A.2d 419; 2001 Pa. LEXIS 1068
- **Precedential status:** Published
- **Opinion:** Concurrence by Zappala
- **Judges:** Zappala, Flaherty, Cappy, Castille, Nigro, Newman, Saylor
- **Cited by:** 65 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9749900

## How later opinions describe it (automated extraction)

- explaining that once the presumptive validity of the assessment *512 created by the taxing authority’s presentation of the assessment record into evidence has been rebutted by credible, relevant evidence introduced by the taxpayer, the taxing authority bears the risk of having…
- noting the fair market value is the actual value of the property, defined as the price a purchaser, willing but not obliged to buy, would pay an owner, willing but not obliged to sell
- holding that a property’s market value and assessment requires evidence

## Opinion text

ZAPPALA, Justice,
concurring.
I understand the majority opinion to hold that where the taxing authority has placed into evidence the official assessment record, and the taxpayer offers expert testimony of valuation, the trial court is not required to accept the expert testimony offered by the taxpayer in its entirety but may find the expert’s testimony credible in part. The court may thus decide on a fair market value which was not specifically offered by the expert so long as that decision is supported by evidence of record. Based on this understanding of the holding, I join in the majority opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9749900. Public record. Not legal advice.