Opinion
January 2, 1934.
January 30, 1934.
Appeals — Review — Findings — Tax assessment — Weight of findings — Clear error.
1. In an appeal from an assessment of taxes, the findings of fact of the court of common pleas have great force, and these findings will not be set aside by the appellate court unless clear error is made to appear. [131]
Evidence — Sufficiency — Tax assessment case — Record of assessment — Weight of evidence.
2. The record of the assessment, made by proper officers, and approved by the board of revision, is prima facie evidence of the value of the property on appeal to the court of common pleas from an assessment for taxes, and will be conclusive unless the evidence to rebut it establishes to the satisfaction of the court a different value. [131]
Before FRAZER, C. J., SIMPSON, KEPHART, SCHAFFER, MAXEY, DREW and LINN, JJ.
Appeal, No. 350, Jan. T., 1933, by Westbury Apartments, Inc., from decree of C. P. No. 5, Philadelphia Co., March T., 1932, No. 2163, in appeal of Westbury Apartments, Inc., from Board of Revision of Taxes. Decree affirmed.
Appeal from assessment of taxes. Before ALESSANDRONI, J.
The opinion of the Supreme Court states the facts.
Assessment reduced from $940,000.00 to $884,000.00. Westbury Apartments, Inc., appealed.
Error assigned, inter alia, was decree, quoting record.
Milton A. Kamsler, with him Joseph First, of Sundheim, Folz Sundheim, for appellant.
Theodore F. Jenkins, Solicitor for School District, Mayne R. Longstreth, Assistant City Solicitor and David J. Smyth, City Solicitor, for appellee, submitted their argument on paper books.
Argued January 2, 1934.
The premises at 1435-37 Spruce Street, Philadelphia, a nineteen story apartment building, was assessed for taxation at $940,000 for 1932. The property owner appealed to the court below and that court found from disputed evidence that the market value of the premises was $884,000 and this was approved by the court in banc.
In an appeal from an assessment for taxes, the findings of fact of the court below have great force, and these findings will not be set aside unless clear error is made to appear: Rockhill Iron Coal Co. v. Fulton County, 204 Pa. 44. While the weight of the evidence is before this court, findings of the court below that are based on the weight of evidence, will not be disturbed: Lehigh Wilkes-Barre Coal Co.'s Assessment, 298 Pa. 294, 308. We do not reverse its findings except for clear error: Thompson's Appeal, 271 Pa. 225, 229.
The record of the assessment, made by proper officers, approved by the board of revision, is prima facie evidence on appeal to the court below of the value of the property; it will be conclusive unless the evidence to rebut it establishes to the satisfaction of the court a different value. See Pennsylvania Stave Co.'s Appeal, 236 Pa. 97. The court below reduced the assessed value and there is nothing in this record to disturb that conclusion.
Decree affirmed at the cost of appellant.