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The Blazeks further appealed and a de novo hearing before common pleas followed. Application of the County s established predetermined ratio of.

The lot was initially assigned a base year market value of $27,500 but that value was increased to $55,000 when the property was sold to the Blazeks, leading to a total base year market value of $388,232 (the market value of the improvements were $333,232).3 The Blazeks appealed their base year assessment and the Board of Assessment Appeals reduced the total base year market value of the property to $363,123 (reflected on the property record card as a reduction in the market value of the improvements to $308,123). 658 acre lot located at 1012 Sheriffs Court, McMurray, Peters Township. On appeal, this court must determine whether common pleas erred as a matter of law in concluding that Washington County s reassessment of the Blazek s lot after they purchased their newly constructed home from the developer violated the Fourth to Eighth Class County Assessment Law (Assessment Law)1 and the Uniformity Clause.2 The Blazeks own a 4,625 square foot home on a. McCULLOUGH, Judge HONORABLE JIM FLAHERTY, Senior Judge OPINION NOT REPORTED MEMORANDUM OPINION BY PRESIDENT JUDGE LEADBETTER FILED: DecemPeters Township and Peters Township School District (Tax Authorities) appeal from the order of the Court of Common Pleas of Washington County, sustaining the real estate tax assessment appeal of David G. 2010 Argued: NovemHONORABLE BONNIE BRIGANCE LEADBETTER, President Judge HONORABLE PATRICIA A. Blazek, husband and wife Washington County Board of Assessment Appeals, Peters Township and Peters Township School District : : : : : : : : : Appeal of: Peters Township and Peters Township School District : : v. IN THE COMMONWEALTH COURT OF PENNSYLVANIA David G.