York Bd. of Rev. of T. v. Markowitz

Full title: York Board of Revision of Taxes v. Markowitz, Appellant

Court: Superior Court of Pennsylvania

Date published: Jun 17, 1966

220 A.2d 404 (Pa. Super. Ct. 1966)

220 A.2d 404

Opinion

March 15, 1966.

June 17, 1966.

Taxation — Assessment — Evidence — Prima facie case made out by assessment overcome by competent evidence — Absence of rebuttal by taxing body.

1. In tax assessment cases, a prima facie case made out by the assessment remains only until overcome by competent evidence, and where the landowner produces competent and credible testimony to show the real worth of the property and that the assessment is too high, and this is not met by rebuttal testimony on the part of the taxing body, such competent evidence from a credible witness cannot be disregarded.

2. In this case, in which it appeared that defendant's property was assessed for $87,655; that the only evidence offered in the court below was the assessment offered by the city, and the testimony of one real estate expert, who testified for defendant-owner that the fair market value of the property was $72,000; and that the court below reduced the assessment to $80,000; it was Held that there was no evidence to support the court's finding of $80,000 as the value of the property, and that the assessment should be reduced to $72,000.

Before ERVIN, P.J., WRIGHT, WATKINS, MONTGOMERY, JACOBS, HOFFMAN, and SPAULDING, JJ.

Appeal, No. 5, March T., 1966, from order of Court of Common Pleas of York County, Jan. T., 1961, No. 269, in case of Board of Revision of Taxes and Appeals of the City of York v. Arthur Markowitz. Order reversed.

Appeal by property owner from real estate tax assessment.

Order entered reducing assessment, opinion by ATKINS, P.J., and SHADLE, J. Taxpayer appealed.

Lewis H. Markowitz, with him Markowitz, Kagen Griffith, for appellant.

No argument was made nor brief submitted for appellee.

Submitted March 15, 1966.

OPINION BY MONTGOMERY, J., June 17, 1966:

The Tax Revision Board of the City of York fixed the assessment of appellant's property located at 141 East Market Street in that City at $87,655 as of December 31, 1960, for the triennium beginning in 1961. On appeal to the Common Pleas Court, after hearing, the assessment was reduced to $80,000. This appeal by the owner followed.

The only testimony offered in the court below was the assessment offered by the City, which made out a prima facie case, and the testimony of one real estate expert who testified for the appellant-owner that the fair market value of the property as of the above date was $72,000. The City offered no testimony in rebuttal.

The qualification of the appellant's expert having been admitted and no question of uniformity having been raised, there is no evidence to support the court's finding of $80,000 as the value of the property, and it must be reduced to $72,000. Rieck Ice Cream Company Appeal, 417 Pa. 249, 209 A.2d 383 (1965). The prima facie case made out by the assessment remains only until overcome by competent evidence and where the landowner produces competent and credible testimony to show the real worth of the property and that the assessment is too high, and this is not met by rebuttal testimony on the part of the taxing body, such competent evidence from a credible witness cannot be disregarded. Rieck Ice Cream Company Appeal, supra.

Order reversed and the assessment of appellant's property is reduced to $72,000 for the triennium commencing 1961.