Pennsylvania Stave Company's Appeal

Citations

• 236 Pa. 97
• 84 A. 761
• 1912 Pa. LEXIS 719

Syllabus

<p>Taxation — Beal estate — Saw mill — Leasehold.</p> <p>1. A manufacturing plant consisting of a sawmill, houses, shops, sheds and barn is taxable as real estate, although the structures stand upon land leased for a term of years with a right in the lessee to remove the buildings and machinery at the end of the term.</p> <p>Taxation — Assessment — Valuation—Beal estate — Market value.</p> <p>2. The law requires that the valuation of real estate for the purpose of taxation shall be determined upon the basis of market value, or rather upon actual value limited and defined by market value.</p> <p>3. Where there is no other real estate of the same kind in the taxing district, and hence no standard by which to measure its value as compared with the value of other property of like character, the assessable value must be determined by taking into consideration those elements which give it a market value, such as machinery, equipment, and permanent improvements to the extent that they may effect the selling price. The cost of the property of this character has no controlling effect.</p> <p>4. On an appeal to the Common Pleas from a tax assessment- the proceeding is de novo. A prima facie case is made out by offering in evidence the record of the assessment in the office of the county commissioners, together with such data as was before the board of revision, but this only makes out a prima facie case, and whether it shall be sustained or not depends upon the evidence produced at the hearing.</p> <p>5. If the evidence as to valuation be conflicting, some of it sustaining the valuation fixed by the board of revision, the court will be warranted in so holding, but if all the testimony taken at the hearing shows the valuation to be too high, it is the duty of the court to find the facts in accordance with the evidence thus produced.</p>