Appeal from the Order of the Court of Common Pleas of Monroe County, in case of Pinecrest Development Corporation v. County of Monroe and Monroe County Board of Assessment Appeals, No. 2324-1984.
John B. Dunn, Assistant County Solicitor, for appellants.
Mark P. Pazuhanich, with him, Alan Price Young, Hanna, Young & Upright, for appellee.
Judges Craig and Doyle, and Senior Judge Kalish, sitting as a panel of three. Opinion by Judge Craig.
[ 98 Pa. Commw. Page 201]
The County of Monroe and the Monroe County Board of Assessment Appeals appeal from an order of the Court of Common Pleas of Monroe County directing the county to reassess, for tax purposes, four residential properties located in the Pinecrest Lake Resort.
[ 98 Pa. Commw. Page 202]
The developer/owner of those properties, Pinecrest Development Corporation, had appealed the assessment of those four properties to both the Monroe County Board of Assessment Appeals and the Court of Common Pleas. We remand this case for the trial court to issue an order consistent with the statutory requirements of section 704 of The Fourth to Eighth Class County Assessment Law, 72 P.S. § 5453.704, which requires that:
(b) In any appeal of an assessment the court shall make the following determinations:
(1) The current market value for the year in question.
(2) The common level ratio.
The four residential units at issue are located in Pinecrest Lake Resort vacation and residential community. That sixty-nine acre development consists of forty-seven residential units covering approximately one-half acre of the land. Most of those units are situated in clusters of four townhouses, with two end units and two middle units sharing some common walls. The balance of the sixty-nine acres are common areas, including tennis courts, lake and swimming pool, recreation building, wading pool, and a larger swimming pool not yet constructed.
Title to a townhouse unit is conveyed in a "footprint deed", representing a conveyance of the building and the land directly underneath the building. By clauses in the deeds, the owners have exclusive easement rights in the common area and ...