Lehigh Valley Coal Co. v. Luzerne County

Citations

• 255 Pa. 17
• 99 A. 223
• 1916 Pa. LEXIS 520

Syllabus

<p>Taxation — Goal lands — Assessments—Appeals—Market value— Findings of fact — Assign,ments of error — Exceptions.</p> <p>1. In the absence of evidence to show difference in quality or quantity, and other elements being substantially the same, it would seem that the coal underlying adjacent tracts should be assessed at the same valuation per acre; but the principle of uniformity is not violated merely because the valuation per acre, based upon sufficient evidence, differs from that which was placed upon adjacent land, in a different proceeding, and in such case a decree dismissing an appeal from the assessment fixed by the county commissioners sitting as a board of revision, will not be reversed upon such ground.</p> <p>2. The question of the market value of real estate for the purpose of ta!x assessment is one of fact. By market value is meant the selling price at a bona fide sale after public notice.</p> <p>3. The rule that the findings of fact by the court below based on sufficient evidence will not be disturbed on appeal except for clear error applies in cases of tax assessment.</p> <p>4. There is no fixed and invariable rule for arriving at the market value of real estate; the court must determine the value from the best evidence available. The practice is universal to use the acre as tbe unit of value in ascertaining tbe valuation of tbe entire tract, but conditions may be sucb that the foot acre method of ascertaining tbe value may be adopted.</p> <p>5. Assignments of error not based on exceptions will be dismissed.</p>