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CHURCH STREET ASSOCIATES v. CLINTON COUNTY

No. 1954 C.D. 2007

959 A.2d 490 (2008)

CHURCH STREET ASSOCIATES, Lock Haven Commons Associates, Lock Haven Court Corp., Woodward Meadows Associates and Rock Ledge Associates v. COUNTY OF CLINTON, Board of Assessment Appeals and Revision of Taxes Appeal of: Church Street Associates, Lock Haven Commons Associates, Woodward Meadows Associates, Lock Haven Court Corp. and Rock Ledge Associates.

Commonwealth Court of Pennsylvania.

Decided September 30, 2008.

Reargument Denied November 24, 2008.

Attorney(s) appearing for the Case

Jacqueline E. Bedard and Raymond P. Pepe, Harrisburg, for appellants.

Lewis G. Steinberg, Lock Haven, for appellee, County of Clinton.

Anthony T. McBeth, Harrisburg, for amicus curiae, County Commissioners Association of Pennsylvania.

BEFORE: FRIEDMAN, Judge, and COHN JUBELIRER, Judge, and KELLEY, Senior Judge.

OPINION BY Senior Judge KELLEY.

Church Street Associates, Lock Haven Commons Associates, Lock Haven Court Corporation, Woodward Meadows Associates, and Rock Ledge Associates (collectively, Taxpayers) appeal from an order of the Court of Common Pleas of Clinton County (Trial Court) that denied Taxpayers' appeals from their respective tax assessments as performed by the Clinton County (County) Board of Assessment and Revision of Taxes (Board). We affirm.

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