Appeal, No. 182, April T., 1961, from order of Court of Common Pleas of Vanango County, Aug. T., 1959, No. 44, in matter of assessment of real estate in Sandycreek Township in name of Floyd H. Lantz et ux. Order reversed.
Harry W. Gent, Jr., with him Gent and Daniels, for appellant.
F. Earle Magee, Jr., County Solicitor, for County, appellee.
Before Rhodes, P.j., Ervin, Wright, Woodside, Watkins, Montgomery, and Flood, JJ.
[ 199 Pa. Super. Page 311]
The appellant, Floyd, H. Lantz, and his wife, own approximately 25 acres of land in Sandycreek Township, Venango County. A motel, restaurant and a mobile home
[ 199 Pa. Super. Page 312]
court for house trailers are located on the land. For the year 1959, the real estate assessment on the entire premises was $30,600. This included a valuation of $23,400 for 39 house trailers. The appellant, seeking reduction in the amount of assessment by eliminating the valuation placed on the trailers, appealed to the Board of Assessment and Revision of Taxes of Venango County. From the refusal of the board to reduce the assessment, he appealed to the Court of Common Pleas of Venango County which also dismissed his appeal. This appeal followed.
The evidence indicates that the appellant's mobile-home court had concrete tracks on which house trailers could be transported to any one of 45 parking places located next to a concrete patio, where there were attachments for electricity, gas, water and sewage. On January 1, 1959, there were 34 trailers on the lot, and on December 31, 1959, there were 40 trailers there. During the year 23 trailers left the court and 29 entered it. Approximately 12 had been there at least a year prior to January 1, 1959. The locations are leased at overnight, weekly and monthly rates. Only 4 of the trailers in the court during 1959 had their wheels removed. Nearly all the trailers were resting upon concrete blocks held in place by the weight of the trailer, and were attached to some or all of the above utilities. In about an hour, the trailers could be made ready for moving. Two or three of the trailers had rooms built on them.
The township imposed a tax on the use or occupancy of the house trailers here involved. This tax was authorized by the amendment of September 29, 1951, P.L. 1640, to the so-called "Tax Anything" Act of June 25, 1947, P.L. 1145, which permitted townships of the second class to levy such tax "on the use or occupancy of house trailers suitable for living quarters." (For present law on the subject see § 2 of the Act of September
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, 1961, P.L. 1604; and the Act of September 23, 1961, P.L. 1606). This township use or occupancy tax was in addition to the tax levied ...