Appeal from the Order of the Court of Common Pleas of Lycoming County in the case of In Re: Appeal of Avco Corporation from the decision of the Board of Assessment Appeals of Lycoming County, No. 83-02329.
Peter Burchanowski, for appellant, Lycoming County.
Michael J. Casale, for appellant, The City of Williamsport.
Nathan W. Stuart, for appellant, The Williamsport School District.
Seth Davenport, with him, John E. Garippa, Garippa & Trevenen, for appellee, Avco Corporation.
Judges Barry and Palladino, and Senior Judge Kalish, sitting as a panel of three. Opinion by Senior Judge Kalish. Judge Barry concurs in the result only.
[ 100 Pa. Commw. Page 617]
Lycoming County, the City of Williamsport, and the Williamsport School District (appellants) appeal from an order of the Court of Common Pleas of Lycoming County which sustained Avco Corporation's (appellee) appeal from the tax assessment of its properties. We affirm.
The Lycoming County Board of Assessment and Revision of Taxes and Appeals upheld Lycoming County's tax assessment of appellee's property at $2,562,800. On appeal, the common pleas court fixed the assessment at $1,723,243.90.
Our scope of review is limited to determining whether the trial court abused its discretion, committed an error of law, or whether its decision is supported by
[ 100 Pa. Commw. Page 618]
the evidence. Appeal of Township of Ross, 88 Pa. Commonwealth Ct. 618, 491 A.2d 929 (1985). In the exercise of this appellate review, we must determine whether the assessment is based on a proper legal foundation in determining the fair market value of the property, and whether the ratio of assessment to fair market value is uniform within this class of real estate. The finding of value by the trial court must be supported by competent evidence.
Because of the varying testimony in these cases concerning values and ratios fixed by witnesses, it is not within our scope, in this court, to fix the assessment. Brooks Building Tax ...