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PHILLIPS ET UX. APPEAL

No. 164 C.D. 1979.

48 Pa.Commw. 85 (1979)

In Re: Appeal of Walter M. Phillips and Mary B. Phillips from the Bucks County Board of Assessment and Revision of Taxes (Board of Assessment Appeals) Order. Walter M. Phillips and Mary B. Phillips, Appellants.

Commonwealth Court of Pennsylvania.

December 19, 1979.

Attorney(s) appearing for the Case

Spencer A. Manthorpe, with him, of counsel, Hepburn, Ross, Willcox & Putnam, for appellants.

Robert L. White, for appellee.

Argued October 4, 1979, before Judges MENCER, BLATT and CRAIG, sitting as a panel of three.

OPINION BY JUDGE MENCER, December 19, 1979:

Walter M. Phillips and Mary B. Phillips, husband and wife (appellants) owned a farm of approximately 104 acres in Solebury Township, Bucks County. A preferential assessment was afforded to this farmland, pursuant to the provisions of the Pennsylvania Farmland and Forest Land Assessment Act of 1974 (Act 319), Act of December 19, 1974, P.L. 973, 72 P.S. § 5490.1 et seq.

By deed dated December 29, 1976, appellants...

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