225 Pa. 267 | Pa. | 1909
Opinion by
The two assignments of error in this case raise the question of whether the learned court below, having found as a fact that other real estate in the county had been assessed below its actual value, should have ascertained the average ratio of assessed to actual value as the basis for ascertaining the valuation of the coal lands in question for the purpose of taxation. In a recent case from Lackawanna county, not yet reported, and not decided when the case at bar was heard in the court below, it was held that in determining the proper valuation of a particular tract of land for taxable purposes, due regard must be had for the valuation of other real estate in the same district. We think that case rules this one on the question of uniformity here raised. The constitution provides that all taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax. Real estate is the taxable subject with which we have to deal in the present case and the county of Luzerne is the district within the territorial limits of which the authorities levying the tax are prescribed. The mandate of the constitution speaks to all authorities having to deal with the subject of taxation. The principle of uniformity is the guide post pointing the way for the local assessor who makes the assessment in the first instance; for the county commissioners when the returns are made and considered; for the board of revision when at the triennial assessment valuations are revised, corrected and equalized; and for the courts in making such orders and decrees as may seem equitable and just on appeal. It is within the power of the local authorities to correct many of the evils
It is the duty of the courts acting under the authority of the act of 1889 to enforce a uniform valuation of all real estate in the district when this question is properly raised on appeal. We therefore agree with the contention made by the learned counsel for appellant in this case. The difficulty of determining the ratio of actual to assessed value was adverted to by the learned court below, but it is not a sufficient reason for denying appellant the right to have its land assessed upon the same basis of valuation as other lands in the same
Decree reversed and record remitted with instructions to hear and determine the question raised by this appeal in accordance with the views expressed in this opinion. Costs of this appeal to be paid by appellee.