Judge John E. Domalakes determined what tax payments must be made after hearing property value appeals in Schuylkill County court.

Apartments and Acquisitions, LP, of Allentown, appealed the market value on the property at 1407 Walnut St., Ashland, which it purchased at a judicial sale held at the courthouse in Pottsville.At the hearing, it was brought out that the property is an inside row home of two stores but that the second story is nothing more than an attic and is 111 years old. It currently is vacant, has one bathroom, an unfinished basement and needs repairs.The Schuylkill County Board of Assessment had the market value of the property listed at $19,410. Domalakes reduced it to $4,000 and fixed the assessment at $1,892, effective as of Jan. 1.Apartments appealed the market value of $3,250 on the property at 1035 Brock St., Ashland, pointing out the premises is now a vacant lot and is only 13 feet by 125 feet and is not in compliance with the current zoning standards limiting its marketability to neighboring property owners who might want to extend their lots.Domalakes reduced the market value to $1,000 and fixed the assessment at $473 effective Jan. 1.Apartments also appealed the assessment on the property at 27 N. Nice St., Frackville, which it also purchased at a sale and carried a market value of $47,970.At the hearing it was testified the property consists of a detached two story frame premises with an unfinished attic. It is tenant occupied on the first floor but the second floor has been 'gutted' and has had rain damage and there is no kitchen or bathroom on the second floor. It is currently in need of repairs.Domalakes fixed the market value at $28,000 and the assessed value at $13,244 effective Jan. 1.George Attiyeh, 1102 Fullerton Avenue, Allentown, appealed the market value on a property in Palo Alto he purchased at a sale which had a market price of $17,640.At the hearing it was testified that based on the condition of the house that it would have to be torn down because borough council was considering condemning it.Domalakes fixed the market value at $500 and the assessment at $236.50 effective Jan. 1.Jay Khodiyar, LLC, Pine Grove Township, appealed to market value of his property at 419 Suedberg Road, Pine Grove Township, which consists of the Econo Lodge Motel, which has 51 rooms, 27 percent occupancy rate, is situated on a tract of 1.15 acres of land.The assessment appeals board had set the market value at $1,618,530. The owner presented testimony of a real estate appraiser who fixed the value at $1,225,000. After a hearing Domalakes ruled the court finds credible the valuation fixed by the appraiser and set the market value at $1,225,000 and the assessment at $579,425 effective Jan. 1.In a tax assessment appeal, the trial court hears the case de novo and determines the fair market value of the property based on the competent evidence presented. When expert testimony is conflicting the trial court must determine the weight and credibility it will afford to each expert witness. The trial court has the power as a fact finder in a tax assessment appeal to arrive at a fair market value of a property.