FRIEDMAN, Judge.
The County of Monroe (County) and the Monroe County Board of Assessment Appeals (Board) (collectively, Taxing Authorities) appeal from an order of the Court of Common Pleas of Monroe County requiring the Board to reduce the fair market and assessed values of four land parcels within a residential subdivision of the County. We affirm.
Kerry and Mira Althouse, Louis and Donna Tencza, and Timothy McManus (collectively, Taxpayers) each own lots...
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