A Pennsylvania state appellate court recently held that a taxing authority could not present an appraisal prepared by a non-testifying expert for the taxpayer. In Millcreek County School District v. Erie County Board of Assessment Appeals v. Wegmans Food Markets Inc., 39 C.D. 2015, the Court of Common Pleas of Erie County allowed the Millcreek Township School District to present certified appraiser Barry Polayes' appraisal submitted by the taxpayer during a 1998 valuation. The Commonwealth Court of Pennsylvania reversed the decision. It ruled that Polayes was not an agent of the taxpayer and his earlier opinions should not have been used against the taxpayer in court. They held that the appraiser was not a representative of the taxpayer and, therefore, the appraisal violated the hearsay rule.
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