Court Opinion

ID: 9697939
Source: CourtListenerOpinion
Date Created: 2023-08-25 19:37:42.692668+00
Date Added: 2024-06-11T18:20:37.072027
License: Public Domain

FLAHERTY, Justice,
concurring and dissenting.
I join in the court’s affirmance of the Commonwealth Court’s approval of the trial court’s fair market value. The majority recognizes that the trial court did what judges are often forced to do: it found the experts on both sides to be credible and, in the proper exercise of the fact-finding function, selected values within the extremes represented by the credible evidence. Certainly, there is nothing arbitrary about setting the values near the midpoints of the range, as the trial court did in this case.
The same reasoning, of course, would support the common level ratios established by the trial court for the years 1977 *473through 1979. Thus I would reverse the Commonwealth Court’s order rejecting the challenged common level ratios and accept the ratios established in the traditional exercise of fact-finding discretion by the trial court. I dissent from the portion of this court’s opinion which affirms the Commonwealth Court’s remand of the issue for another round of this interminable litigation.
NIX, C.J., joins this concurring and dissenting opinion.