206 Pa. Super. 172 | Pa. Super. Ct. | 1965
Opinion by
These seventeen assessment appeals were consolidated for argument and will be considered in one opinion. In each case the appellant property owner, being dissatisfied with the assessment fixed by the Tax Review Board of the City of York (board), appealed to the Court of Common Pleas of York County, Pennsylvania.
At the hearing before the court below the assessment for each property, by stipulation, was offered in evidence. The appellant property owner then presented
The board offered no testimony or rebuttal evidence other than that of the city assessor, who testified that there are 15,337 assessed properties in the City of York. It was stipulated that the total assessed..value of all real estate in the City of York for 1963 was $129,632,-850. A certification of the Pennsylvania State Tax Equalization Board that the same real estaté-had a market value of $150,304,800 for the same year was also admitted into evidence. The ratio of assessed value to market value thereby disclosed was 86.2%.
The court below, after hearings in all of these eases, entered orders fixing the assessments. The owners of the seventeen properties filed separate appeals to this Court.
In its opinion the court below stated: “In all of these' cases where the parties did - not agree that the assessed value represented the market value, we arrived at what we considered a proper assessment by first giving effect to the rule that the assessment made by the taxing authorities when introduced in evidence is prima facie the correct assessment. See John Wanamaker, Philadelphia, Appeal, 360 Pa. 638. We then
In the majority opinion of Mr. Justice Roberts in Deitch, at pages 221, 222, he states: “The proceedings in the trial court are de novo and the proper order of proof in cases such as the present one has long been established. The procedure requires that the taxing authority first present its assessment record into evidence. Such presentation makes out a prima facie case for the validity of the assessment in the sense that it fixes the time when the burden of coming forward with evidence shifts to the taxpayer. If the taxpayer fails to respond with credible, relevant evidence, then the taxing body prevails. But once the taxpayer produces sufficient proof to overcome its initially alloted status, the prima facie significance of the Board’s assessment figure has served its procedural purpose, and its value as an evidentiary device is ended. Thereafter, such record, of itself, loses the weight previously accorded to it and may not then influence the court’s determination of the assessment’s correctness. See Kemble’s Estate, 280 Pa. 441, 447, 124 Atl. 694, 696 (1924); Ritter’s Appeal, 147 Pa. Superior Ct. 236, 24 A. 2d 470 (1942). Of course, the taxpayer still carries the burden of persuading the court of the merits of his appeal, but that burden is not increased by the presence of the assessment record in evidence.
“Of course, the taxing authority always has the right to rebut the owner’s evidence and in such a case
Chief Justice Bell, in his dissenting opinion in Deitch, after quoting the above language of Mr. Justice Roberts in the majority opinion, states: “This is both incorrect and confusing. It is clearly and undoubtedly contrary to many reported cases and to hundreds and hundreds of unreported cases, and is utterly unsupportable. All the cases hold that the record of assessment, when introduced into evidence, makes out a prima facie case which establishes the validity of the assessment, and the assessment must be affirmed in the absence of any credible evidence which is of such weight as to overcome the prima facie ease:....”
We believe that the board and the court below were proceeding on the theory that the prima facie case as made out by the introduction of the assessment into evidence, was still in the case even after the production of evidence by the property owner and that the court did have the right to take it into consideration in fixing the assessment. Under Deitch this was clearly error. We could reverse and reduce the assessment in accordance with the evidence in each of these seventeen cases but we feel it would be unfair, under all the circumstances, to do so. The board should have the opportunity to present additional evidence and the court
The orders of the court below are vacated and the cases are remanded for further proceedings consistent with this opinion.