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POCONO MT. LAKE EST. APPEALS

No. 151 C.D. 1983.

83 Pa.Commw. 108 (1984)

In Re: Appeals From Tax Assessments Imposed Against Various Properties Situate in Pocono Mountain Lake Estates, etc.

Commonwealth Court of Pennsylvania.

June 7, 1984.

Attorney(s) appearing for the Case

David A. Greenick, with him, John T. Stieh, Levy, Stieh & Lander, for appellants.

John H. Klemeyer, Beecher, Wagner, Rose & Klemeyer, with him, John F. Finan, County Solicitor, for appellee.

Argued April 4, 1984, before President Judge CRUMLISH, JR. and Judges MacPHAIL and COLINS, sitting as a panel of three.

OPINION BY JUDGE MacPHAIL, June 7, 1984:

Appellants1 appeal from the Pike County Court of Common Pleas' decision which upheld the Board of Assessment's (Board) 1980 reassessment of Appellants' real property.

Pursuant to a county wide reassessment of real property in 1980, the Board reassessed Appellants' property using 1973 developer sales as comparable sales for determining the fair market value of the property.

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