Downing testified he used figures from the State Tax Equalization Board. Ratajczak said he and his staff figure assessments using a formula from the 1969 assessment. The formula, he said, allows the assessors to figure 1969 property values on new homes. Ratajczak said the assessors increase the value of a house if there is significant work done. He said the assessment office receives building permits.
Assessors also do inspections if they see work done without a permit.
Royle disputed that. He gave the judge an advertisement to sell Victorian Anne's Bed and Breakfast in Jim Thorpe. E-mail this story to a friend.