Gitney v. Berks County Bd. of Assessment Appeals

In Gitney v. Berks County Bd. of Assessment Appeals, 160 Pa. Commw. 647, 635 A.2d 737 (Pa. Cmwlth. 1993), while the expert properly produced evidence of the assessed values of comparable properties, he failed to offer any evidence regarding the current market value of such properties, merely describing them as "superior" or "inferior" to the taxpayers' property. Again, such evidence was held insufficient to meet the taxpayers' burden of proof.