Court Opinion

ID: 9637394
Source: CourtListenerOpinion
Date Created: 2023-08-22 15:06:28.977866+00
Date Added: 2024-06-11T13:38:49.492364
License: Public Domain

DISSENTING OPINION BY
Judge McGINLEY.
I respectfully dissent to the majority’s conclusion that the alterations of Wending Creek 3656, LLC (Wending Creek) did not amount to a change in the character of the property and a disqualification under Section 5.1 of Act 319 which subjected Wending Creek to a rollback assessment. The Potter County Board of Assessment Appeals determined from a field inspection *694that “a pop-up sprinkler system, a raised area for a green, and a sewer manhole were present on the 41.6 acre tract.” Letter from Joel D. Knowlton, Chief Assessor, Potter County Board of Assessment Appeals, December 19, 2003, at 1; Reproduced Record at 36a. The Court of Common Pleas of Potter County recognized that some changes had occurred in the land and that there were “some substantial landscaping alterations.” Trial Court Opinion, November 8, 2004, at 3. I would hold that there was a significant change in the use of the property from a forest reserve.
Judge SMITH-RIBNER joins in this dissent.