In keeping with the similar decision issued in Lazor v. Board of Assessment Appeals, PICS Case No. 09-02118 (PLW 12/14/09), the court held that a mobile home with added, permanent features showed an intent to treat the mobile home as permanently located in one spot. The Commonwealth Court affirmed the finding that taxpayers's mobile home was taxable realty.
December 28, 2009 at 12:00 AM
1 minute read
Gelormino v. Board of Assessment of Armstrong County, PICS Case No. 09-2141 (Pa. Commw. Dec. 15, 2009) Quigley S.J. (5 pages).
In keeping with the similar decision issued in Lazor v. Board of Assessment Appeals, PICS Case No. 09-02118 (PLW 12/14/09), the court held that a mobile home with added, permanent features showed an intent to treat the mobile home as permanently located in one spot. The Commonwealth Court affirmed the finding that taxpayers’s mobile home was taxable realty.
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