BFC Hardwoods, Inc. v. Board of Assessment Appeals

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that machinery, tools appliances and equipment exception of the Fourth to Eighth Class County Assessment Law was in fact an exclusion and not an exemption and therefore this provision was required to be strictly construed against Commonwealth
• holding that machinery, tools appliances and equipment exception of the Fourth to Eighth Class County Assessment Law was in fact an exclusion and not an exemption and therefore this provision was required to be strictly construed against Commonwealth
• observing that exemptions are strictly construed in favor of taxation whereas “doubts are resolved in favor of the taxpayer in assessing the reach of the taxing statute in the first instance.”
• observing in regard to exclusions, “doubts are resolved in favor of the taxpayer in assessing the reach of the taxing statute in the first instance”
• determining dry kilns in lumber operation exempt as machinery and equipment
• dry kilns are comparable to the shells or chambers of an oven and are inseparable parts of items of machinery or equipment

Source: CourtListener parenthetical corpus (CC0).