90 Pa. Commw. 89 | Pa. Commw. Ct. | 1985
Opinion by
This is a consolidated appeal in which John and Rita Albarano and Alfa Enterprises, Inc., (Appellants) appeal here an order of the Court of Common Pleas of Lycoming County. That order dismissed with prejudice their petitions for review of real estate tax assessments. We affirm.
The Albaranos own an apartment building in Old Lycoming Township known as Chatham Park Apartments. For the 1984 tax year, the Board of Assessment and Revision of Taxes and Appeals, Lycoming County (Board), assessed that property at $286,550. Alfa Enterprises, Inc., owns several apartment buildings in Williamsport. For the 1984 tax year, the Board- assessed Alfa’s Hepburn Street property at $70,110; its High Street property at $91,970; and its Sheridan Street property at $87,410. Appellants appealed those assessments to the Board. The Board held a hearing on October 6, 1983 and, on October 11, 1983, it affirmed the assessments as stated.
In this appeal, Appellants present several assignments of error which challenge the uniformity of their assessments, the evidentiary support for the common pleas court’s order and the common pleas court’s decision not to consider assessments of comparable properties. We are cognizant, of course, that our scope of review in a tax case such as this, where the common pleas court has heard the matter de novo, is limited to a determination of whether that court’s decision is supported by substantial evidence, is in accordance with law, and whether or not that court abused its discretion. Sabarese v. Tax Claim Bureau of Monroe County, 69 Pa. Commonwealth Ct. 442, 445, 451 A.2d 793, 794 (1982); Scott Township Tax Assessment Case, 31 Pa. Commonwealth Ct. 505, 508, 377 A. 2d 826, 827 (1977).
We shall first consider Appellant’s contention that the Board failed to sustain its burden of making out a prima facie case on the validity of its assessment.
Appellants’ next contention is that the common pleas court erred as a matter of law by not allowing them to attack the uniformity of their assessments by introducing evidence of assessments of comparable properties. The common pleas court interpreted the statutory language of the Act of October 5, 1978, P.L. 1138, as amended, 72 P.S. §5453.704(b), as prohibiting it from considering such evidence in entertaining a property owner’s uniformity challenge to an assessment. Our review of the applicable law leads us to conclude that this was error. While there are no cases directly on point, assessment appeals based on a lack of uniformity seem to be permitted under 72 P.S. §5453.704. See Calcagni v. Board of Assessment Appeals, 38 Pa. Commonwealth Ct. 525, 394 A.2d 663 (1978); Valley Forge Golf Club, Inc., Tax Appeal, 3 Pa. Commonwealth Ct. 644, 285 A.2d 213 (1971).
While we conclude that the common pleas court erred when it concluded that it could not entertain a uniformity challenge under 72 P.S. §5453.704 and con
Having found that appellants could not have sustained their burden of proof, we need not address their third contention. Therefore, we must affirm the order
Order
And Now, this 12th day of June, 1985, the orders of the Court of Common Pleas of Lycoming County at Docket No. 83-02362 and 83-02363, dated April 25, 1984, which' dismissed with prejudice the Petitions for Review of Real Estate Assessment of John J. and Rita A. Alharano and Alfa Enterprises, Inc., are hereby affirmed.