The Commonwealth Court has ruled that a reassessment issued following the purchase of a newly constructed home in a development constituted an impermissible "spot reassessment," in violation of the Fourth to Eighth Class County Assessment Law and the Uniformity Clause of the Pennsylvania Constitution. The County had originally valued the property, along with other properties in the development, at half the actual value, so as to reduce the tax burden of the developer. Upon the sale of each parcel in the development, the County would reassess at what it believed to be the actual value. As there was no division of the parcel or other change to affect the value of the land, there was no authority for reassessment. Blazek v. Washington County Board of Assessment Appeals, No. 16 C.D. 2010 (December 22, 2010) (see also Brunetti v. Washington County Board of Assessment Appeals, No. 15 C.D. 2010).
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