The Commonwealth Court affirmed a decision by the trial court that valued an industrial property based on comparables with no adjustment for certain substandard space because the taxpayer failed to provide evidence on the value of the space. Carpenter Technology Corp. v. Berks County Board of Assessment Appeals, No. 1569 C.D. 2007 (Pa. Commw. Apr. 6, 2010) (unreported). In prior proceedings, the Commonwealth Court remanded to the trial court for testimony on whether the value of properties offered as comparables did or did not include the value of certain basement and mezzanine space and if so at what values. The subject property had such space and the question had been raised what value, if any, to put on it. On remand, the expert for the taxpayer declined to provide an analysis of the substandard space of the comparable properties. The Commonwealth Court held that the trial court therefore correctly valued the property without an adjustment particular to the valuation of the substandard space because the taxpayer essentially failed to meet its burden of proof. The trial court did incorporate certain of the comparables offered by the taxpayer's expert and determined a value substantially less than that claimed by the tax authorities. The Commonwealth Court concluded that the taxpayer was entitled to no further relief.
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