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APPEAL OF CABOT 95 TRUST ET AL.

No. 1410 C.D. 1975.

27 Pa.Commw. 214 (1976)

In Re: Appeal of Cabot 95 Trust, Gerald W. Blakeley, Jr. and D.G. Wheeler, et al. From the Bucks County Board of Assessment Appeals, Bucks County, Pa., et al. Cabot 95 Trust, Appellant.

Commonwealth Court of Pennsylvania.

November 23, 1976.

Attorney(s) appearing for the Case

Edwin C. Angstadt, Jr., with him Eastburn and Gray, for appellant.

Thomas J. Profy, III, with him George T. Kelton, and Begley, Carlin, Mandio, Kelton & Popkin, for appellee.

Argued October 5, 1976, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., MENCER, ROGERS and BLATT. Judge KRAMER did not participate.

OPINION BY JUDGE ROGERS, November 23, 1976:

This case illustrates the difficulty, if not impossibility, of achieving perfect uniformity in the assessment of real estate for local tax purposes. The appellants are individuals who, under the name of Cabot 95 Trust (hereinafter referred to as Cabot), own twenty parcels of real estate located in Middletown Township, Bucks County. The procedures for assessment applicable in Bucks County, a County of the Third Class, are...

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