Appeal, No. 138, March T., 1962, from order of Court of Common Pleas of Allegheny County, April T., 1960, No. 3728, in case of North Park Village, Inc. v. Board of Property Assessments, Appeals and Review of Allegheny County. Order affirmed.
Frank W. Ittel, with him A. Sieber Hollinger, and Reed, Smith, Shaw & McClay, for appellant.
James Victor Voss, Assistant County Solicitor, with him Francis A. Barry, First Assistant County Solicitor, and Maurice Louik, County Solicitor, for Board, appellee.
Before Bell, C.j., Musmanno, Jones, Cohen, Eagen and O'brien, JJ.
OPINION BY MR. JUSTICE EAGEN
This appeal involves the validity of the tax assessment on real estate in Ross Township, Allegheny County, for the 1959-1961 triennial.
The property consists of 64.49 acres of land, of which 31.93 acres are usable. On the latter portion, the construction of a large shopping center was completed in the year 1957. In the year 1958, the assessment for real estate tax purposes totaled $2,342,240, of which $287,240 was on the land. For the triennial assessment for the years 1959, 1960 and 1961, the valuation was increased to an aggregate total of $3,101,400; the land assessment being fixed at $1,046,400 and the buildings at $2,055,000.
The lower court sustained the assessment, as indicated above, placed thereon by the Board of Property Assessments. The landowner appeals.
The correctness of the assessment placed on the improvements is not here questioned, nor was it attacked below. It is contended, however, that the assessed valuation of the land itself exceeds the fair market value thereof and also is in violation of the constitutional requirement of uniformity. Neither contention is sustained by the record.
At the hearing in the court below, the appellee, Board of Property Assessments, Appeals and Review of Allegheny County, introduced into evidence the record of the assessment and rested its case. This established prima facie the validity of the assessment: Carnegie v. Pittsburgh, 357 Pa. 138, 53 A.2d 425 (1947); Buhl Foundation v. Board of Property Assessment, Appeals and Review, 407 Pa. 567, 180 A.2d 900 (1962). It then became the burden of the landowner to show by the weight of the competent evidence that the assessment was incorrect, arbitrary and in disregard of the owner's rights: Chatfield v. Board of Revision of Taxes, 346 Pa. 159, 29 ...