Appeal from the Order of the Court of Common Pleas of Luzerne County, in the case of In Re: Luzerne County Assessment and Valuation for the year 1986 of property owned by Charlotte Davis, situate in Wright Township, Luzerne County, Pennsylvania, No. 1711-C of 1986.
Joseph T. Wright, with him, Frank J. McDonnell, McDonnell, O'Brien & Wright, for appellant.
David R. Lipka, for appellee.
Judges Doyle, Barry, and Senior Judge Narick, sitting as a panel of three. Opinion by Senior Judge Narick.
[ 114 Pa. Commw. Page 538]
This tax assessment appeal was brought by Charlotte Davis (Appellant) from a decision of the Court of Common Pleas of Luzerne County which dismissed Appellant's
[ 114 Pa. Commw. Page 539]
appeal from a decision of the county's Board of Property Assessment Appeals (Board). We affirm.
The property in question is known as Davis Nursing Home and is owned by Appellant and her husband, William Davis. The nursing home is located along Route 309 in Mountaintop, Luzerne County, Pennsylvania and consists of 1.15 acres which accommodates a one story stone masonry 79-bed facility.
In 1985, the Board in light of the fact that there had been several new nursing homes constructed in the county, and that there had been four recent conveyances of nursing homes, decided that it was necessary to conduct a study of all nursing homes in the county in order to determine if the assessment values on all homes were uniform. As a result of their study, the Board for the 1986 tax year fixed the fair market value of Appellant's property at $1,185,000 and the assessed value of the property at $159,280.*fn1 The Davis Nursing Home had been previously assessed at $35,170.*fn2
At the trial court hearing, the Board presented the testimony of John Anstett, who is Director and Chief Clerk of the county assessor's office, and a licensed real estate broker. Mr. Anstett testified that based upon a study conducted by the assessor's office and his personal examination of the Davis property, it was determined that an adjustment had to be made to the assessed value of the Davis Nursing Home. Mr. Anstett testified from an internal valuation and assessment comparison report prepared by his office which indicated that four nursing homes had recently been sold in Luzerne
[ 114 Pa. Commw. Page 540]
County. This exhibit which was admitted into evidence revealed the following with respect to the sale ...