COLINS, Judge.
Susquehanna County (County) and Paul F. and Sarah P. Sidorek (the Sidoreks) cross appeal from the April 14, 1992 opinion and order of the Court of Common Pleas of Susquehanna County (Common Pleas) remanding the Sidoreks' tax assessment appeal to the County's Board of Assessment and Revision of Taxes (Board) for action affording the Sidoreks' land the same tax treatment as that received by their neighbors' land.
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