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SMITH v. CARBON COUNTY BD.

Nos. 1205 C.D. 2009, 1326 C.D. 2009.

10 A.3d 393 (2010)

Christopher S. SMITH v. CARBON COUNTY BOARD OF ASSESSMENT APPEALS and Jim Thorpe Area School District. Appeal of: Carbon County Board of Assessment Appeals. Christopher S. Smith. v. Carbon County Board of Assessment Appeals and Jim Thorpe Area School District. Appeal of: Jim Thorpe Area School District.

Commonwealth Court of Pennsylvania.

Decided December 7, 2010.

Attorney(s) appearing for the Case

Daniel A. Miscavige and Gretchen D. Sterns, Hazleton, for Appellant Carbon County Board of Assessment Appeals.

William G. Schwab, Lehighton, for Appellee Jim Thorpe Area School District.

Francis J. Hoegen, Wilkes-Barre, for Appellee Christopher S. Smith.

BEFORE: LEADBETTER, President Judge, and PELLEGRINI, Judge, and FLAHERTY, Senior Judge.

OPINION BY President Judge LEADBETTER.

The Carbon County Board of Assessment Appeals and Jim Thorpe Area School District appeal from the order of the Court of Common Pleas of Carbon County, which sustained the real estate tax assessment appeal of Christopher S. Smith. On appeal, we must determine whether Smith met his burden of demonstrating that the assessment of his condominium violated the Uniformity Clause of our Constitution1 and...

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