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WESTINGHOUSE ELECTRIC CORP. v. BOARD ASSESSMENT APPEALS (05/20/77)

decided: May 20, 1977.

WESTINGHOUSE ELECTRIC CORP., APPELLANT
v.
BOARD OF ASSESSMENT APPEALS, FORMERLY KNOWN AS BOARD FOR ASSESSMENT AND REVISION OF TAXES OF DELAWARE COUNTY, PA., APPELLEES. WESTINGHOUSE ELECTRIC CORP. V. BOARD OF ASSESSMENT APPEALS, FORMERLY KNOWN AS BOARD FOR ASSESSMENT AND REVISION OF TAXES OF DELAWARE COUNTY, PA. INTERBORO SCHOOL DISTRICT, APPELLANT



Appeals from the Order of the Court of Common Pleas of Delaware County in case of The Westinghouse Electric Corporation v. Board of Assessment Appeals, formerly known as Board for Assessment and Revision of Taxes of Delaware County, Pennsylvania, No. 75-19490.

COUNSEL

Gordon W. Gerber, with him John P. Trevaskis, Jr., Mark A. Klugheit, and Dechert, Price & Rhoads, for Westinghouse Electric Company.

Edward J. Carney, Jr., with him Petrikin, Wellman, Damico & Carney, for Interboro School District.

President Judge Bowman and Judges Crumlish, Jr., Kramer, Wilkinson, Jr., Mencer, Rogers and Blatt. Opinion by Judge Wilkinson, Jr.

Author: Wilkinson

[ 30 Pa. Commw. Page 265]

These are cross-appeals from an order of the Delaware County Court of Common Pleas fixing the real

[ 30 Pa. Commw. Page 266]

    property assessment of the taxpayer's industrial property. The cross-appeals raise two basic issues. In one appeal the taxpayer asserts that the common pleas court set a ratio of assessment to market value that was too high and was not supported by the evidence. In the other appeal an intervening taxing authority asserts that the common pleas court fixed a market value that was too low, being unsupported by sufficient credible and competent evidence and being against the weight of the evidence. Also, in the intervening taxing authority's appeal, it assigns as reversible error the refusal of the trial court to admit "an analysis of Westinghouse's assessment from the period 1967 to date." We affirm the trial court on both appeals.

With regard to the fixing of the ratio of assessment to market value, the taxpayer offered extensive evidence of a competent expert that the median ratio of all assessments to market value was 9.3 per cent. In lieu of having the taxing authorities produce a qualified expert to testify as to ratio, the parties entered into the following stipulation:

Mr. Trevaskis [Attorney for taxpayer]: Further, Mr. Nolan and I have entered a stipulation. It indicates that had a qualified expert appeared and testified for the taxing authorities, at the request of the taxing authorities, at the hearing of this case, such expert would have testified that the ratio of assessed value to market value in Delaware County in the tax year 1976 is 15 per cent.

And, it is further stipulated that the Court may consider said 15 per cent ratio.

And, this stipulation is part of the evidence in this case.

The trial court had before it the testimony of two qualified experts -- one live and ...


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