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MARRIOTT CORPORATION AND EQUITABLE LIFE ASSURANCE SOCIETY UNITED STATES v. BOARD ASSESSMENT APPEALS MONTGOMERY COUNTY (01/06/82)

decided: January 6, 1982.

MARRIOTT CORPORATION AND EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES, APPELLANTS
v.
BOARD OF ASSESSMENT APPEALS OF MONTGOMERY COUNTY, APPELLEE. BUCKS COUNTY BOARD OF ASSESSMENT APPEALS, APPELLANT V. STREET ROAD ASSOCIATES, APPELLEE



Appeal from the Order of the Court of Common Pleas of Montgomery County in the case of Marriott Corporation v. Board of Assessment Appeals of Montgomery County, No. 76-18918. Appeal from the Order of the Court of Common Pleas of Bucks County in the case of Street Road Associates v. Bucks County Board of Assessment Appeals, No. 80-2885-11-5.

COUNSEL

Jeremiah J. Cardamone, with him Curtis Wright, Timoney, Knox, Hasson & Weand, for appellants, Marriott Corporation and Equitable Life Assurance Society of The United States.

Harris F. Goldich, with him Cassin W. Craig and Charles Potash, Wisler, Pearlstine, Talone, Craig & Garrity, and Parker H. Wilson, for appellees, Board of Assessment Appeals of Montgomery County.

Martin J. King, for appellant, Bucks County Board of Assessment Appeals.

Ronald J. Smolow, for appellee, Street Road Associates.

Judges Mencer, Blatt and Craig, sitting as a panel of three. Opinion by Judge Craig. This decision was reached prior to the expiration of the term of office of Judge Palladino.

Author: Craig

[ 63 Pa. Commw. Page 623]

These two appeals, although not consolidated, involve the same principal question of law -- the effect to be given Section 9 of The General Assessment Law (Law),*fn1 72 P.S. ยง 5350.

At No. 650 C.D. 1981, the Bucks County Board of Assessment Appeals (Bucks County Board) appeals from an order in mandamus issued by the Common Pleas Court of Bucks County directing that board to grant Street Road Associates (Associates), a limited partnership owning real estate located at 1950 Street

[ 63 Pa. Commw. Page 624]

Road, Cornwells Heights, a hearing on the value assessed to its property for 1979 real estate tax purposes.*fn2

At No. 1429 C.D. 1980, Marriott Corporation (Marriott), the lessee of real property located on City Line Avenue, Montgomery County, appeals from an order of the Common Pleas Court of Montgomery County denying Marriott's petition for the allowance of real estate tax assessment appeals for the tax years 1978 and 1979 in consolidation with appeals filed for the tax years 1977 and 1980.

The Bucks County Board, in July, 1977, had assessed Associates' property for 1978 real estate tax purposes at $182,000. In 1976, the Montgomery County Board of Assessment Appeals (Montgomery County Board) had assessed ...


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