Narberth Borough's Appeal

Supreme Court of Pennsylvania

Narberth Borough's Appeal

14 A.2d 294, 338 Pa. 581, 1940 Pa. LEXIS 569

CourtSupreme Court of Pennsylvania

DecidedMay 13, 1940

DocketAppeal, 93

StatusPublished

Cited by2 cases

This text of 14 A.2d 294 (Narberth Borough's Appeal) is published on Counsel Stack Legal Research, covering Supreme Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Narberth Borough's Appeal, 14 A.2d 294, 338 Pa. 581, 1940 Pa. LEXIS 569 (Pa. 1940).

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Opinion

Per Curiam,

The Borough and School District of Narberth appeal from the action of the court below in reducing the assessed valuation for tax purposes of real éstate owned by Narberth Apartments, Inc. and located within the Borough of Narberth, Montgomery County. The property in question, consisting of a recently constructed group of four buildings (three of which contain 114 apartments and the fourth of which is a 120-car garage), was assessed by the local assessor in the amount of $250,000. This assessment was sustained by the County Board for the Assessment and Revision of Taxes, but, on appeal to the court below, the assessment was re *583 duced to the amount of $220,000. The County of Montgomery, the oniy other interested party, took no exception to the action of the court below.

On appeals, like the present one, under the provisions of section 519, of the G-eneral County Assessment Law of May 22, 1933, P, L. 853, the weight of the evidence is before this Court and it is our duty to pass upon the. findings of fact of the court below, as well as upon its conclusions of law. But, in such cases, the findings of fact of the court below have great force, and will not be disturbed except for clear error in the court’s ultimate determination: Phila. & Reading Coal & Iron Co. v. Comm’rs of Northumberland County, 323 Pa. 185, 187-188; Hudson Coal Company’s Appeal, 327 Pa. 247, 250-51.

We have examined the record with great care and all agree that there is nothing therein which would warrant the conclusion that there was such error here. . On the contrary, we are convinced that the leárned court below duly considered everything before it properly having a tendency to affect the assessable value of the property in question. This being true, and there being no mistaken inferences of law, we are duty bound to affirm the conclusion reached: Edmond’s Appeal, 314 Pa. 382.

Decree affirmed at appellants’ cost.

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Per Curiam,

The Borough and School District of Narberth appeal from the action of the court below in reducing the assessed valuation for tax purposes of real éstate owned by Narberth Apartments, Inc. and located within the Borough of Narberth, Montgomery County. The property in question, consisting of a recently constructed group of four buildings (three of which contain 114 apartments and the fourth of which is a 120-car garage), was assessed by the local assessor in the amount of $250,000. This assessment was sustained by the County Board for the Assessment and Revision of Taxes, but, on appeal to the court below, the assessment was re *583 duced to the amount of $220,000. The County of Montgomery, the oniy other interested party, took no exception to the action of the court below.

On appeals, like the present one, under the provisions of section 519, of the G-eneral County Assessment Law of May 22, 1933, P, L. 853, the weight of the evidence is before this Court and it is our duty to pass upon the. findings of fact of the court below, as well as upon its conclusions of law. But, in such cases, the findings of fact of the court below have great force, and will not be disturbed except for clear error in the court’s ultimate determination: Phila. & Reading Coal & Iron Co. v. Comm’rs of Northumberland County, 323 Pa. 185, 187-188; Hudson Coal Company’s Appeal, 327 Pa. 247, 250-51.

We have examined the record with great care and all agree that there is nothing therein which would warrant the conclusion that there was such error here. . On the contrary, we are convinced that the leárned court below duly considered everything before it properly having a tendency to affect the assessable value of the property in question. This being true, and there being no mistaken inferences of law, we are duty bound to affirm the conclusion reached: Edmond’s Appeal, 314 Pa. 382.

Decree affirmed at appellants’ cost.

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Bluebook (online)

14 A.2d 294, 338 Pa. 581, 1940 Pa. LEXIS 569, Counsel Stack Legal Research, https://law.counselstack.com/opinion/narberth-boroughs-appeal-pa-1940.

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