Bet Lehigh Real Estate, LLC v. Schuylkill County Board of Assessment Appeals
67 A.3d 845
| Pa. Commw. Ct. | 2013Background
- BET Lehigh Real Estate, LLC appealed Schuylkill County real estate tax assessments on two coal-mineral parcels (40-0-54733020 and 65-0-54733020) and sought voidance due to alleged failures to maintain required tax maps and property record cards.
- Trial court held a consolidated hearing; County presented 2011–2012 assessment records and testimony; BET offered no independent valuation evidence.
- BET argued maps/cards were not maintained as required and that coal values should be treated as personal property or a tax on income streams, not real estate.
- Trial court found BET failed to rebut the County’s prima facie case and affirmed the existing assessments; BET sought to supplement findings to show a misidentification of the owner (permittee vs. owner).
- Court rejected BET’s attempts to invalidate assessments based on record-keeping deficiencies and/ or the alleged double taxation of coal; ultimately affirmed the trial court’s orders.
- Bet appealed; this Court affirmed the trial court’s decision without remand, sustaining the assessments.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether record-keeping deficiencies void the assessments | BET contends maps/cards were not maintained as required | County maintained sufficient records and complied with statute | Affirmed; records were adequate to sustain prima facie validity. |
| Whether coal is improperly taxed as personalty/income stream | BET argues coal values are severed personal property or income stream | Coal estates are real property; production data used as part of valuation | Affirmed; coal lands are real property and method used did not invalidate assessments. |
| Whether trial court erred by not making explicit findings/conclusions | BET seeks findings to facilitate review | Record supported decision; no remand required | Affirmed; no remand necessary given lack of independent valuation evidence. |
| Whether refund/admission in Rausch Creek matter creates admission of invalidity | BET argues refunds show invalid assessments on missing maps | Refunds were administrative errors not admissions | Affirmed; no clear admission established invalidity. |
| Whether BET's request to supplement was properly denied | Portnoff filing against permittee shows lack of proper owner identification | Record insufficient to resolve; supplementation refused appropriately | Affirmed; denial of supplementation proper. |
Key Cases Cited
- Herzog v. McKean Cnty. Bd. of Assessment Appeals, 14 A.3d 193 (Pa.Cmwlth.2011) (taxing authority bears initial prima facie burden; burden shifts to taxpayer)
- Mathies Coal Co., Appeal, 435 Pa. 129 (Pa. 1969) (coal is real estate; severed coal estate taxable to coal owner)
- Deitch Co. v. Bd. of Prop. Assessment, Appeals & Review, 417 Pa. 213 (Pa. 1965) (taxpayer must present credible valuation evidence; otherwise board's valuation stands)
- Philadelphia & Reading Coal & Iron Co. v. Commissioners of Northumberland County, 323 Pa. 185 (Pa. 1936) (factors for market value of coal lands; multiple valuation considerations)
- Allied Building Credits, Inc., 385 Pa. 370 (Pa. 1956) (strict construction of taxing statutes; protection of taxpayer generally mandatory)
- In re Rausch Creek Land, L.P., 59 A.3d 1 (Pa.Cmwlth.2012) (county records location not strictly required at county seat; GOV't records accessible)
- Narehood v. Pearson, 374 Pa. 299 (Pa. 1953) (premature challenge to permanent records system; not applicable here)
- Quad Assocs. v. Blair Cnty. Bd. of Assessment Appeals, 130 Pa.Cmwlth. 62 (Pa.Cmwlth.1989) (taxing authority may prevail on records when taxpayer fails to rebut prima facie)