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IN RE MAOYING YU

No. 812 C.D. 2014

121 A.3d 576 (2015)

In re: Appeal of MAOYING YU from the Delaware County Board of Assessment and Revision of Taxes Folio # 14-00-01186-00 Municipality: Darby Borough Address: 110 N. Front Street Assessment For The Year Beginning January 1, 2013 Property of: Maoying Yu. Appeal of: William Penn School District.

Commonwealth Court of Pennsylvania.

Decided July 21, 2015.

Attorney(s) appearing for the Case

Joseph J. McAlee , New Britain, for appellant.

Kevin J. McGarrey , Lester, for appellee Maoying Yu.

BEFORE: DAN PELLEGRINI, President Judge, and BERNARD L. McGINLEY, Judge, and BONNIE BRIGANCE LEADBETTER, Judge, and RENEE COHN JUBELIRER, Judge, and ROBERT SIMPSON, Judge, and P. KEVIN BROBSON, Judge, and PATRICIA A. McCULLOUGH, Judge.

OPINION BY Judge BROBSON.

Maoying Yu (Taxpayer) initiated this matter by filing a Petition for Review of Assessment (Petition for Review) with the Court of Common Pleas of Delaware County (trial court). Taxpayer's Petition for Review challenged the denial of her tax assessment appeal for tax year 2013 by the Delaware County Board of Assessment Appeals (Board). After Taxpayer filed her Petition for Review, the Board issued a revised tax assessment, reducing...

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