With no explanation, chose the best option from "A", "B", "C" or "D". from (say) $100,000 to $200,000 in present-year dollars due to the new construction. However, the board does not simply reassess the property at $200,000; rather, using tables, charts, and other accepted techniques, the board determines what the improved property would have been worth in the base year — in this example, perhaps $180,000; it is this latter figure of $180,000, multiplied by the base year [established predetermined ratio], which becomes the parcel’s new assessed value for the present tax year. In this way, uniformity is maintained because, as explained above, other properties whose assessments have not been altered also remain assessed according to base year dollars. See generally [City of Lancaster v. County of Lancaster, 143 Pa.Cmwlth. 476, 599 A.2d 289, 295-96 (1991)] (<HOLDING>). 913 A.2d at 203-04. 8 . At the time of Judge

A: holding that the market price is understood to mean the current market price being paid for gas at the well where it is produced
B: holding a county and a road district had standing to sue state highway commission and county tax collector based on their interest in and control over the public roads of the county
C: recognizing county officers as  those whose general authority and jurisdiction are confined within the limits of the county in which they are appointed who are appointed in and for a particular county and whose duties apply only to that county and through whom the county performs its usual political functions 
D: holding that a county that uses base year market values for most of the county may not consistent with the uniformity clause utilize a formula based upon current market value as to a selected group of taxing districts only
D.