Appeal from the Order of the Court of Common Pleas of Allegheny County in case of Fox Chapel Area School District and the Township of Indiana v. The County of Allegheny, The Board of Property Assessment, Appeals and Review of Allegheny County and Pittsburgh National Bank, Executor under the Will of Mary Flinn Lawrence, deceased, No. GD76-28034.
John Winship Read, with him, Rodney G. Hoffman, Kirkpatrick, Lockhart, Johnson & Hutchison, for appellant, Fox Chapel Area School District.
Patrick J. Basial, for appellant, Township of Indiana.
Thomas M. Rutter, Jr., with him, William C. Andrews, Goehring, Rutter & Boehm, for appellee, Pittsburgh National Bank.
James H. McLean, with him, William P. Bresnahan, for appellee, County of Allegheny.
William J. Fahey, with him, John M. Silvestri, for appellee, Board of Property Assessment, Appeals and Review.
Judges Williams, Jr., MacPhail and Palladino, sitting as a panel of three. Opinion by Judge Williams, Jr. This decision was reached prior to the expiration of the term of office of Judge Palladino.
[ 64 Pa. Commw. Page 125]
This matter comes before us on an appeal by the Fox Chapel Area School District and Indiana Township, Allegheny County, from an adverse non-jury verdict
[ 64 Pa. Commw. Page 126]
and order of the Court of Common Pleas of Allegheny County. The appellants, as plaintiffs below, had instituted an action in assumpsit against Allegheny County, the Board of Assessment Appeals of Allegheny County,*fn1 and the Pittsburgh National Bank, seeking a money judgment.
In their response to the instant appeal, the appellee-defendants have included a motion to quash the appeal. That motion we directed to be heard at the same time as the argument on the merits of the underlying appeal.
The plaintiffs' suit below sought to invalidate a certain previously granted exemption from real estate taxes, and to recover from the defendants a money judgment for the taxes that would otherwise have been collected from the involved property for the years 1970 through 1974. The plaintiffs' complaint in assumpsit alleged that officials of Allegheny County, including county tax officials, had illegally, improperly, and by malfeasance granted the tax exemption, thus depriving the plaintiffs of the tax revenues for those five years. The owner of the property had died prior to the suit; and the Pittsburgh National Bank was named as a defendant because it ...