Lehigh & Wilkes-Barre Coal Co.'s Assessment

Citations

• 225 Pa. 272
• 74 A. 65
• 1909 Pa. LEXIS 648

Syllabus

<p>Taxation — Assessment of coal lands — Practice, C. P. — Method of assessment — Superficial acreage — Foot acre.</p> <p>1. When an appeal from a tax assessment fixed by the board of revision is perfected in the court of common pleas, it is the duty of that court to hear and determine all of the questions raised just as if it were litigation between.private parties. The court sits as a court, and is clothed with all the power of a court to hear and determine the issues involved, subject to the rules of practice and of law applicable to any other hearing of an analogous character.</p> <p>2. In a county having more than one judge whether the hearing shall be before a single judge, or before two or more judges, is a matter of convenience and practice. It is customary for a single judge to hear the case in the first instance, state his findings of fact and conclusions of law, and make such decree as he may deem proper. When exceptions are filed it is the duty of the court in banc to sit in review, hear the arguments and enter such final decree as said court may deem equitable and just upon the record presented and evidence produced at the hearing.</p> <p>3. A landowner cannot be deprived of his right under the act of 1889, to appeal from a tax assessment, of his lands because the assessment and records in the office of the county commissioner may have been indifferently kept and irregular.</p> <p>4. When an appeal is perfected in the common pleas the proceeding as to methods of procedure, proofs offered and admitted, findings of fact and conclusions of law is de novo.</p> <p>5. The orderly method of procedure is to offer in evidence the assessment of record in the office of the county commissioners, as approved by the board of revision, together with such other books and data as may be on file relating to the valuation of the tracts of land in question. This makes out a prima facie case showing the validity of the assessment. The complaining real estate owner then has