Court Opinion

ID: 9753211
Source: CourtListenerOpinion
Date Created: 2023-08-28 19:03:49.283513+00
Date Added: 2024-06-11T07:27:32.221511
License: Public Domain

Concurring and Dissenting Opinion by
Judge Kramer :
I concur with the result of the majority as it applies to the assessment of the land and the golf “holes”; but I must dissent insofar as it applies to the assessment on the buildings.
I agree with the majority’s analysis of the applicable law; however, upon applying the five enumerated principles as set forth in the majority opinion to the evidence in this record, I conclude that there is no rational *654basis for assessing Valley Forge Golf Club’s clubhouse at $111,210.00.
A review of the photographs in the printed record together with an analysis of the statistics on Exhibit A-7 proves to me beyond a shadow of a doubt that this clubhouse has been unreasonably over-assessed. This property owner has more than adequately proven that there is a higher ratio of assessment to actual value when applied to similar properties.
I would reverse the court below and the board on the assessment valuation as it applies to the building.
Judge Crumlish, Jr., joins in this opinion.