Commonwealth Court of Pennsylvania July 14, 2006 (In Re Appeal of Penn-Delco School District)

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OPINION BY

Judge SIMPSON.

In this tax assessment appeal, Haines and Kibblehouse, Inc. (Taxpayer) asks whether the Court of Common Pleas of Delaware County (trial court) improperly increased the fair market values of two adjacent tax parcels (Subject Properties), which are operated as a quarry. Discerning no eiTor, we affirm.