by peter e. bortner
A Schuylkill County judge has lowered the fair market values of two properties in the South Manheim Township section of Lake Wynonah.
In a six-page opinion filed Wednesday, Judge John E. Domalakes reduced the values of 1947 Wynonah Drive and 1949 Wynonah Drive, which are each owned by Igor and Nora Maidansky, Lake Wynonah, to $55,000 and $40,000, respectively. Each property had been valued at $113,520 by the county Board of Assessment Appeals.
"Taxpayers have overcome the presumption of validity of the county's tax determination," Domalakes wrote.
Domalakes' decision means lower tax bills for the Maidanskys and lower tax receipts for the county, township and Schuylkill Haven Area School District.
In his opinion, Domalakes wrote that he accepted as credible the testimony of Judith Barket, a licensed real estate appraiser, as to the properties' values.
The 0.5-acre property at 1947 and the 0.4-acre property at 1949 flank one on which the Maidanskys' home sits, according to Domalakes. However, 1947 and 1949 each failed a percolation test and, as a result, are usable only for accessory uses to the main property, Domalakes wrote.
The properties, for which the Maidanskys had paid $120,000 each in 2011, are on Lake Wynonah but are steeply sloped, Domalakes wrote.
Barket concluded that 1947 has the higher value because it has a garage and boat dock while 1949 is vacant, and Domalakes concurred with her findings.