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IN THE COMMONWEALTH COURT OF PENNSYLVANIA

Frank and Athena Sarris, husband  :
and wife,  :  
Appellants  :  
:  
v.  :  No. 385 C.D. 2008  
:  Argued: October 14, 2008  

Washington County Tax Revenue  
: Department, (Formerly Washington  : County Board of Assessment Appeals) :
BEFORE: HONORABLE BONNIE BRIGANCE LEADBETTER, President Judge
HONORABLE MARY HANNAH LEAVITT, Judge
HONORABLE JOHNNY J. BUTLER, Judge
OPINION NOT REPORTED

MEMORANDUM OPINION BY PRESIDENT JUDGE LEADBETTER  FILED:  December 19, 2008
Frank and Athena Sarris, husband and wife, (Taxpayers), appeal from the order of the Washington County Court of Common Pleas (trial court) denying their request for mandamus relief. The Taxpayers alleged that they paid excess taxes over a six-year period because of a mathematical or clerical error of the Washington County Tax Revenue Department (Department) in assessing the fair market value of the building on their property. The Taxpayers contend the trial court erred in denying them mandamus relief as a mathematical error existed, and the trial court abused its discretion in ceasing the testimony of a witness while the Taxpayers were questioning him as on cross-examination.
In 1996, the Department assessed the fair market value of the building on the property at $572,318. On March 17, 2004, the Taxpayers purchased a residential property in Washington County. The Department maintains a residential property record or

Download 385cd08-12-19-08.pdf

Pennsylvania Law