Philadelphia & Reading Coal & Iron Co. v. Northumberland County Commissioners

Citations

• 229 Pa. 460
• 79 A. 109
• 1911 Pa. LEXIS 514

Syllabus

<p>Taxation — Assessments—Regulation by statute — Public officers— Powers.</p> <p>1. The law governing assessments of land for the purpose of taxation is statutory, and neither the assessors, county commissioners, boards of revision, nor the courts on appeal have authority to proceed in any other manner than is prescribed by the statutes.</p> <p>Taxation — Assessments—Coal lands — Foot curre rule — Northumberland county lands.</p> <p>2. As a general rule the foot acre basis of ascertaining assessable value is exceptional, not of general application, and when applied to coal lands the local conditions must be such as to give the whole coal area a present market value which can be ascertained upon some definite fixed basis. The rule is not applicable to the conditions which exist in the coal formations of Northumberland county, and in the absence of an agreement of the parties the court cannot consider it in assessing values.</p> <p>Taxation — Assessments—Appeals—Burden of Proof — Actual value— Sales.</p> <p>3. Assessors and all other taxing authorities are required to assess, rate and value every subject of taxation for local purposes according to the actual value thereof, and at such rates and prices as the same would bring at a bona fide sale after due notice. If the evidence shows recent bona fide sales of tracts under consideration, or of tracts similarly situated in the neighborhood, and of like quality, the general selling price thus established would be the market value, that is if all the conditions are the same. If, however, there be no such sales, and no general asking or selling price in the neighborhood is shown, an assessor must of necessity use his best judgment in determining what lie believes the land would sell for at a bona fide sale after due notice. The assessor may avail himself of the knowledge and experience of persons qualified to form an intelligent judgment on the subject, and may take into consideration all matters affecting probable sellin