OPINION BY JUDGE MacPHAIL, January 10, 1984:
Edward G. and Ruth Kriebel and the Clarion County Board of Assessment and Revision of Taxes (Board) have filed cross appeals from an order of the Court of Common Pleas of Clarion County involving the Kriebels' real estate tax assessment appeal for the 1981 tax year.
The disputed tax assessment in this case involves a property owned by the Kriebels in Clarion County on which they constructed a home during 1969-70...
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