229 Pa. 436 | Pa. | 1911
Opinion by
This is an appeal from the decree entered by the learned court below fixing the assessed valuation of coal lands owned by appellant and located in Coal township, Northumberland county. The assignments of error are so numerous as to preclude the possibility of discussing each one separately. No useful purpose would be served by so doing. The discussion of a few controlling principles will be sufficient to properly dispose of the appeal. The case came into the court below on appeal from the valuation fixed by the board of revision. On account of the large number of appeals pending and the vast amount of details necessary to fully inform the conscience of the court, it was suggested that a commission of experts be appointed to hear the testimony, make an examination of the properties, investigate the conditions upon the ground, find the facts and report conclusions for the information of the court. This method of procedure was approved by all interested parties, three expert commissioners were appointed and the commission thus created proceeded to take testimony and make such investigation as was deemed necessary to determine the valuation of the lands in question for the purpose of taxation. The act of 1889 under which the appeals were taken does not authorize the appointment of expert commissioners for the purpose stated, but, the interested parties having
It was agreed by the parties that the assessed value of real estate in Northumberland county was only sixty per cent of its actual value. This ratio was accepted by the court and uniformly applied in determining the valuation of each tract for assessment purposes. In other words, when the actual selling value was determined the assessed value was fixed at sixty per cent of the actual market value. This was done in compliance with the constitutional mandate requiring that all taxes shall be uniform upon the same class of subjects. It is also in conformity with the requirements of the act of 1889, and the decisions of this court construing the same: D., L. &
It is further contended that the court erred in adopting the strict measure rule of superficial areas in determining the total valuation of appellant’s lands while what is known as the official acre was the basis for assessment purposes in other cases. No landowner should be required to pay taxes on more land than he owns and he should not expect to be taxed for less. Because a neighbor may be taxed for a less number of acres than he actually owns is ho reason why a complaining adjoining owner should not be taxed upon the entire number of acres owned by him. The whole superficial area, no matter how large or small, is the subject of taxation. The acre is the unit of measurement and the total valuation depends upon the number of acres contained in the whole tract. There is nothing in this record to show that appellant was taxed for more acres than belongs to it. Presumably the taxing authorities accepted the acreage returned by appellant, and if so, it is not in position to
It is further contended that the percentage of increase in the valuation of real estate located in Coal township is much greater than the percentage of increase in other parts of the county and that by reason thereof unjust and excessive burdens are imposed upon appellant. This position is without merit. It might very well be that real estate in Coal township had increased in value 100 per cent while in other parts there might be no increase and in some instances actual depreciation might be shown. Uniform increase in the values of real estate throughout the entire district is not the test of uniform assessments. The assessment is uniform within the meaning of the law if the average ratio of assessed to actual market value is applied in determining the valuation of each separate tract. Some complaint is also made about the foot acre method as a basis for ascertaining the value of a tract of land for the purpose of taxation. This court has already said that this method is exceptional and, in most instances, not a proper basis to determine actual value. When the parties agree to such a method it may be used, but it is not of general application and when adopted the local conditions must be such as to give the whole coal area a present market value to be ascertained upon some definite fixed basis: Lehigh, etc., Coal Co.’s Assess
Again, it is argued that the valuation of each tract of land was not based upon market value, that is to say, the amount it would bring at public sale after due notice. Under the circumstances surrounding the present case there is no reversible error in this respect. There was no evidence of sales, public or private, and hence nothing-on record to show value upon this basis. In such cases taxing authorities must of necessity have resort to other elements of value in order to make a proper assessment. This question will be discussed more at length in another appeal. Many other questions have been raised but they are incidental to those already discussed and are not controlling as the basis of determining the valuation of the lands involved in this proceeding. Upon the whole record we are of opinion that the evidence amply sustains the conclusions reached by the learned court below in fixing the valuation of appellant’s lands for the purpose of taxation.
Decree affirmed at cost of appellant, costs in court below to be paid as there directed.