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SIXTH LIBERTY (09/26/67)

decided: September 26, 1967.

SIXTH LIBERTY, INC. TAX ASSESSMENT CASE. FOUR PICHER DEVELOPMENT CORP. TAX ASSESSMENT CASE


Appeals from order of County Court of Allegheny County, Jan. T., 1963, Nos. 862 to 868, inclusive, in re appeals of Sixth Liberty, Inc. and Four Picher Development Corp., from assessments of Board of Property Assessment, Appeals and Review of Allegheny County.

COUNSEL

T. Robert Brennan, with him Harvey E. Robins, and Brennan & Brennan, for taxpayers.

James Victor Voss, Assistant County Solicitor, Francis A. Barry, First Assistant County Solicitor, and Maurice Louik, County Solicitor, for Board.

Bell, C. J., Musmanno, Jones, Cohen, Eagen, O'Brien and Roberts, JJ. Opinion by Mr. Justice Cohen. Mr. Chief Justice Bell concurs in the result. Mr. Justice Eagen dissents. Concurring Opinion by Mr. Justice Roberts.

Author: Cohen

[ 426 Pa. Page 591]

This appeal involves the assessment for the years 1961 and 1962 of property owned by Sixth Liberty, Inc., and Four Picher Development Corp. (owners) and located in the City of Pittsburgh. The years 1961 and 1962 fell between the triennial years 1960 and 1963, and one of the issues involved here is whether or not the property owners had any right between triennial years to contest the assessment which had been placed upon their property for the triennium beginning in 1960.

There actually are seven parcels involved here. The assessments placed upon these parcels by the County of Allegheny for the triennial period beginning in 1960 were as follows:

Parcel No. Assessment

1 $413,890

2 828,580

3 149,956

4 149,956

5 370,735

6 898,880

7 402,245

At the time the assessments were made (prior to January 1, 1960), the present owners were not the owners of the property. During the month of January, 1960, all of the parcels were conveyed to the ...


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