Washington County v. Marquis

Citations

• 233 Pa. 552
• 82 A. 756
• 1912 Pa. LEXIS 868

Syllabus

<p>Taxation — Assessment—Appeal—Evidence—Coal lands.</p> <p>1. On an appeal from a valuation of lands fixed by the board of revision for purposes of taxation, a prima facie case is made out by the county introducing in evidence the assessment books of- record in the office of the county commissioners, as approved or corrected by the' board of revision, together with other record data relating to the valuations appealed from. The burden is then on the complaining owner to overcome the prima facie case and to show by the weight of the evidence that he was aggrieved by the valuation so fixed.</p> <p>2. Farm lands underlaid with veins of coal, unsevered and unproductive, are to be assessed for purposes of taxation at their market value, and in ascertaining the market value, the value of the veins of coal, although unsevered and unproductive, is to be considered by the assessor or other taxing authorities in arriving at a proper valuation for assessment purposes.</p> <p>3. On an appeal from the court of common pleas sustaining a tax assessment made by the board of revision-, findings of fact relating to valuations will not be disturbed by the appellate court except for manifest error.</p> <p>4. On an appeal from a tax assessment of farm lands underlaid by coal, a witness may state any facts within his knowledge relating to the character of the underlying coal, but he cannot testify to the general reputation of such coal; nor is it reversible error to refuse an offer to prove the valuations of the same lands made at a former triennial' assessment.</p> <p>5. In the assessment of farm lands underlaid with- coal, unsevered, there should be no separate assessment of coal as such, but a valuation should be placed upon the whole tract of land. In such cases the coal can only be considered as an element tending to appreciate the value of the land.</p>