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JACKSON APPEAL. (06/29/60)

June 29, 1960

JACKSON APPEAL.


Appeals, Nos. 177 and 178, Jan. T., 1960, from order of Court of Common Pleas of Lancaster County, Trust Book No. 39, page 224, in the matter of appeal of William B. Jackson from decision of Board of Revision and Appeals for the City of Lancaster. Appeal No. 177 dismissed; in appeal No. 178, order vacated.

COUNSEL

Clarence C. Newcomer, for taxpayer.

James P. Coho, with him Austin E. McCollough, Assistant City Solicitor, for City.

Before Jones, C.j., Bell, Musmanno, Jones, Cohen, Bok and Eagen, JJ.

Author: Cohen

[ 400 Pa. Page 438]

OPINION BY MR. JUSTICE COHEN.

In 1957 the City of Lancaster assessed for tax purposes all property within the boundaries of the city as required by the Third Class City Code, Act of June 23, 1931, P.L. 932, art. XXV, § 2504, as amended, 53 PS § 37504. The year 1957 was what is known in assessment parlance as a "triennial year," the duty to assess being required by the above Act every third year.

Early in 1958, appellant William B. Jackson purchased for $62,500 certain property in the City of Lancaster which had been assessed during the 1957 assessment at a valuation of $95,000. The 1957 assessment had been made by the city assessor and formed the basis for city taxation for the year 1958.

It appears from the record and oral argument that appellant Jackson, after purchasing the property, requested the city to reassess it. The city assessor did so but made no change in the valuation from that established by the triennial assessment of 1957. In fact, he testified that his 1958 assessment was based upon the triennial assessment.

When Jackson received notification from the city that no change had been made in his assessment, he appealed to the Board of Revision of Taxes and Appeals of the City of Lancaster. The board, after hearing the appeal, determined that the assessment should not be changed. Jackson then appealed to the Court of Common Pleas of Lancaster County which ordered that the valuation of the property be reduced to $85,000. Both parties have appealed from that order.

Under the Third Class City Code a city assessor must assess all property within the city every third year.§ 2504, 53 PS § 37504. In interim years his duties in this respect are limited by the Code to certain enumerated matters, § 2506, 53 PS § 37506, only one of which could conceivably justify the assessor's 1958 reassessment

[ 400 Pa. Page 439]

    in this case. Subsection (a) of § 2506 states that the assessor shall: "(a) Assess any property which has been omitted, and correct any errors of law, fact or judgment which may ...


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