Brooks Building Tax Assessment Case‪.‬

This appeal involves the just assessment of the premises known as the Brooks Building in Wilkes-Barre, Pennsylvania, for the taxable year 1955. The building was purchased on December 30, 1953, for $225,000. The testimony as to market value varied considerably, as it usually does in these cases, the lowest being $175,000 and the highest being $225,000. The highest value was fixed by the sole witness for the City, whose testimony the Court below found "is of no value because it is not in accordance with the requirement of the law." Judge PINOLA in a very able opinion said: