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APPEAL CHARTIERS VALLEY SCHOOL DISTRICT ETC. CHARTIERS VALLEY SCHOOL DISTRICT AND TOWNSHIP SCOTT (06/09/82)

decided: June 9, 1982.

APPEAL OF CHARTIERS VALLEY SCHOOL DISTRICT ETC. CHARTIERS VALLEY SCHOOL DISTRICT AND TOWNSHIP OF SCOTT, APPELLANTS. APPEAL OF CHARTIERS VALLEY SCHOOL DISTRICT ETC. CONNECTICUT GENERAL LIFE INSURANCE COMPANY, APPELLANT. APPEAL OF CHARTIERS VALLEY SCHOOL DISTRICT ETC. R. GORDON MATHEWS AND JACK L. FRIEDLANDER ET AL., APPELLANTS. APPEAL OF CHARTIERS VALLEY SCHOOL DISTRICT ETC. JACK L. FRIEDLANDER ET AL., APPELLANTS. APPEAL OF CHARTIERS VALLEY SCHOOL DISTRICT ETC. R. GORDON MATHEWS ET AL., APPELLANTS


Appeals in the cases of Appeal of Chartiers Valley School District and of Township of Scott from assessment of property of Connecticut General Life Insurance Company, No. G.D. 78-3833; Appeal of Chartiers Valley School District and Township of Scott from assessment of property of Connecticut General Life Insurance Company, No. G.D. 78-3834; Appeal of Chartiers Valley School District and of Township of Scott from assessment of property of Connecticut General Life Insurance Company, No. G.D. 78-3835; Appeal of Chartiers Valley School District and of Township of Scott from assessment of property of Connecticut General Life Insurance Company, No. G.D. 78-3836; Appeal of Chartiers Valley School District and of Township of Scott from assessment of property of R. Gordon Mathews, et al., No. G.D. 78-22089; Appeal of Chartiers Valley School District and of Township of Scott from assessment of property of Jack L. Friedlander, et al., No. G.D. 78-22090; and Appeal of Chartiers Valley School District and of Township of Scott from assessment of property of R. Gordon Mathews and Jack L. Friedlander, et al., No. G.D. 78-22091.

COUNSEL

Thomas J. Dempsey, with him William J. Fahey, John Silvestri and William J. Bresnahan, for appellant/ appellee, Chartiers Valley School District and Township of Scott.

Leonard M. Mendelson, with him Maira Barnette, Hollinshead and Mendelson, for appellants/appellees, R. Gordon Mathews, Jack L. Friedlander et al. and Connecticut General Life Insurance Company.

President Judge Crumlish and Judges Rogers and Blatt, sitting as a panel of three. Opinion by President Judge Crumlish, Jr. Judge Mencer and Palladino did not participate in the decision in this case.

Author: Crumlish, Jr.

[ 67 Pa. Commw. Page 123]

This is a consolidation of 14 appeals from seven Allegheny County Common Pleas Court orders affecting real estate tax assessments. We affirm.

[ 67 Pa. Commw. Page 124]

The taxpayers,*fn1 owners of a Scott Township apartment complex,*fn2 contested their properties' assessments for various years and triennials.*fn3 The County Board of Property Assessment, Appeals and Review*fn4 (Board) responded:

Reduction of Asscsscd Value

Parcel No. Years in Question From To

64-B-190 1976, 1977, 1978 $1,362,400 $1,100,000

64-G-2 1976, 1977, 1978 $1,376,100 $1,200,000

64-L-300 1976, 1977, 1978 remained at $62,300

64-G-50 1969 $1,778,650 $1,450,000

64-G-50 1970, 1971, 1972 $1,778,650 $1,450,000

64-G-50 1973, 1974, 1975 $1,778,580 $1,600,000

64-G-50 1976, 1977, 1978 $1,778,580 $1,600,000

Both the taxpayers and the taxing authorities*fn5 appealed the Board's determination to common pleas

[ 67 Pa. Commw. Page 125]

    court. Allegheny County intervened for the taxing authorities. The taxpayers contested the prevailing ratio of assessment to fair market value applied to their properties.*fn6 The taxing bodies, on the other hand, requested the court below to increase the assessed values in all cases. The trial court made specific findings regarding the parcels' respective market values for the years in question and determined the assessments by applying the Board-established 50 percent ratio, and entered the following decisions:

Trial Court's Decision

Parcel No. Years in Question ...


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