DOYLE, Judge.
Before us for consideration is the appeal of the Monroe County Board of Assessment Appeals (Board) from an order of the Court of Common Pleas of Monroe County which sustained the assessment appeal of Joan Miller. The genesis of this case was a county-wide reassessment effective with the 1989 tax year. Miller owns four lots situate in the Borough of Mount Pocono which were reassessed as a result thereof. She appealed the valuation of her lots to the Board...
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