July 14, 1953
PAUL R. KINKELLA AND HELEN MARIE KINKELLA, HIS WIFE, TO USE OF CIRCLE LAND CO., A CORPORATION
BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW, ALLEGHENY COUNTY, APPELLANT. (KINKELLA V. BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW, APPELLANT.)
Leonard Boreman, Special Counsel, John G. Brosky, Asst. County Solicitor, and Nathaniel K. Beck, County Solicitor, Pittsburgh, for appellant.
Julius L. Silverman, Braddock, for appellee.
Before Rhodes, P. J., and Hirt, Reno, Dithrich, Ross, Gunther and Wright, JJ.
[ 173 Pa. Super. Page 330]
In this case the Board of Property Assessment, Appeals and Review modified the county assessment of plaintiffs' land for the triennium beginning January 1, 1950, by adding thereto $13,900, the value of 27 house trailers found on the premises on the date of the reassessment. The lower court on appeal however found that the trailers were not taxable as realty and accordingly reduced the assessment by the above amount. This is the county's appeal from that order. Plaintiffs in connection with a restaurant operate a trailer park on the premises. The facts are almost identical with those in the appeal of the County of Allegheny from a similar order in Streyle v. Board of Property Assessment, Appeal and Review, Pa. Super., 98 A.2d 410. This appeal is ruled by the principles referred to in the opinion in that case.
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