GRAND PRIX HARRISBURG v. DAUPHIN COUNTY BD.

No. 2037 C.D. 2011.

51 A.3d 275 (2012)

GRAND PRIX HARRISBURG, LLC, Appellant, v. DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS, Dauphin County, Central Dauphin School District and Swatara Twp.

Commonwealth Court of Pennsylvania.

Decided August 22, 2012.


Attorney(s) appearing for the Case

Francis J. Hoegen , Wilkes-Barre, for appellant.

Jeffrey B. Engle , Millersburg, for appellees.

BEFORE: LEAVITT, Judge, and BROBSON, Judge and McCULLOUGH, Judge.


OPINION BY Judge LEAVITT.

Grand Prix Harrisburg, LLC (Taxpayer) appeals an order of the Court of Common Pleas of Dauphin County (trial court) denying its challenge to its 2009 real estate assessment of $7,958,700 as excessive. Instead, the trial court established a higher assessment for Taxpayer in the amount of $9,270,750. In reaching this conclusion, the trial court relied on the expert testimony of the taxing authorities and rejected the expert testimony of Taxpayer...

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