Kinkella v. Board of Property Assessment, Appeals & Review

Superior Court of Pennsylvania

Kinkella v. Board of Property Assessment, Appeals & Review

98 A.2d 413, 173 Pa. Super. 329, 1953 Pa. Super. LEXIS 473

CourtSuperior Court of Pennsylvania

DecidedJuly 14, 1953

DocketAppeal, No. 93

StatusPublished

Cited by1 cases

This text of 98 A.2d 413 (Kinkella v. Board of Property Assessment, Appeals & Review) is published on Counsel Stack Legal Research, covering Superior Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Kinkella v. Board of Property Assessment, Appeals & Review, 98 A.2d 413, 173 Pa. Super. 329, 1953 Pa. Super. LEXIS 473 (Pa. Ct. App. 1953).

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Opinion

Opinion by

Hirt, J.,

In this case the Board of Property Assessment, Appeals and Review modified the county assessment of plaintiffs’ land for the triennium beginning January 1,1950, by adding thereto $13,900, the value of 27 house trailers found on the premises on the date of the reassessment. The lower court on appeal however found that the trailers were not taxable as realty and accordingly reduced the assessment by the above amount. This is the county’s appeal from that order. Plaintiffs in connection with a restaurant operate a trailer park on the premises. The facts are almost identical with those in the appeal of the County of Allegheny from a similar order in Streyle v. Board of Property Assessment, Appeal and Review, 173 Pa. Superior Ct. 324, 98 A. 2d 410. This appeal is ruled by the principles referred to in the opinion filed this day in that case.

Order affirmed.

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Opinion by

Hirt, J.,

In this case the Board of Property Assessment, Appeals and Review modified the county assessment of plaintiffs’ land for the triennium beginning January 1,1950, by adding thereto $13,900, the value of 27 house trailers found on the premises on the date of the reassessment. The lower court on appeal however found that the trailers were not taxable as realty and accordingly reduced the assessment by the above amount. This is the county’s appeal from that order. Plaintiffs in connection with a restaurant operate a trailer park on the premises. The facts are almost identical with those in the appeal of the County of Allegheny from a similar order in Streyle v. Board of Property Assessment, Appeal and Review, 173 Pa. Superior Ct. 324, 98 A. 2d 410. This appeal is ruled by the principles referred to in the opinion filed this day in that case.

Order affirmed.

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Bluebook (online)

98 A.2d 413, 173 Pa. Super. 329, 1953 Pa. Super. LEXIS 473, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kinkella-v-board-of-property-assessment-appeals-review-pasuperct-1953.

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