Clark v. Burschell

Citations

• 220 Pa. 435
• 69 A. 900
• 1908 Pa. LEXIS 798

Syllabus

<p>Taxation — Assessment—Appeal from assessment — Excessive valuation —Legality of assessment — Equity.</p> <p>The remedy of a citizen aggrieved by an excessive valuation of his property is by an appeal to the county commissioners and to the court of common pleas. He has no standing to raise such an inquiry by a suit in equity.</p> <p>A bill in equity attacking the legality of a tax assessment on the ground that the valuations had not been fixed by the assessors acting together as a board, is properly dismissed where the court finds as a fact that although the assessors each made a separate estimate they had subsequently met as a body, and made a final assessment.</p>