Case Title: Robert C. Green, et al, Aplts v. Schuylkill Co Board of Assessment Appeals (Concurring Opinion)

Citation: 

Docket Number: 

State: pennsylvania

Court: Pennsylvania Supreme Court

Date: 2001-05-23T00:00:00Z

Document:
[J-170-2000] IN THE SUPREME COURT OF PENNSYLVANIA MIDDLE DISTRICT ROBERT C. GREEN AND JUDITH A. GREEN, Appellants v. SCHUYLKILL COUNTY BOARD OF ASSESSMENT APPEALS, Appellee : : : : : : : : : : : : : : : No. 31 MAP 2000 Appeal from the Order of the Commonwealth Court dated May 7, 1999, at 1684 CD 1997, reversing and remanding the Order of the Schuylkill County Court of Common Pleas, Civil Division, dated May 29, 1997, at S-2253- 1996 730 A.2d 1017 (Pa. Cmwlth. 1999) SUBMITTED: October 16, 2000 CONCURRING OPINION MR. JUSTICE ZAPPALA DECIDED: May 22, 2001 I understand the majority opinion to hold that where the taxing authority has placed into evidence the official assessment record, and the taxpayer offers expert testimony of valuation, the trial court is not required to accept the expert testimony offered by the taxpayer in its entirety but may find the expert’s testimony credible in part. The court may thus decide on a fair market value which was not specifically offered by the expert so long as that decision is supported by evidence of record. Based on this understanding of the holding, I join in the majority opinion.