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BONIN v. GANNON

May 22, 1980;

Frank BONIN, Charles Meador, Linnea A. Priestner, Kenneth Buck, Plaintiffs,
v.
William GANNON et al., Defendants.



The opinion of the court was delivered by: MUIR

MUIR, District Judge.

I. Introduction.

 II. Findings of Fact.

 1. Defendants, William Gannon, Everett Hubbard, and Benny Larnard are the Commissioners of Bradford County.

 2. Pursuant to the Pennsylvania Fourth to Eighth Class County Assessment Code, 72 P.S. Sec. 5453.101 et seq., the abovenamed Defendants also sit as the Board of Assessment Appeals of Bradford County which is the entity authorized to establish assessments of all real property situate in the County of Bradford for the purpose of real property taxation.

 3. All Plaintiffs are owners of parcels of real estate in Bradford County.

 4.Plaintiffs own their parcels together with other parties in some form of joint ownership.

 5. During 1976, the Defendants and their employees and agents conducted a county-wide reassessment in Bradford County resulting in changes of assessments for approximately 32,000 parcels of property.

 6. In August of 1977, Defendants mailed change of assessment notices to all Bradford County real property owners. The assessment figure contained on said assessment notice represented 50 percent of the fair market value of the real property assessed.

 7. The assessment notices sent in August of 1977 were accompanied by a separate notice stating that the assessment ratio was 50%.

 8. The notice that the assessment ratio was 50% was inserted by Automated Valuation Services, the independent contractor performing the basic valuation of properties, and was inserted without the knowledge of or by the authority of the Defendants.

 9. The change of assessment notices sent to Bradford County real property owners in August of 1977 were sent by the Defendants to notify Bradford County real property owners of the change in their assessment for 1978 tax purposes.

 10. Although the Defendants had notified Bradford County real property owners that the assessment ratio for 1978 tax purposes was 50%, the assessment ratio ultimately used for tax purposes for 1978 and prior years was 30%.

 11. The County was enjoined by the Bradford County Court of Common Pleas from using the 1977 assessments because the assessment notices and the ratio adopted were untimely.

 12. On or about July 27, 1978, Defendants acting as the Board of Assessment Appeals, adopted a new assessment roll for 1979 real property tax purposes and years subsequent thereto which incorporated the changed real ...


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