Appeals from the Orders of the Court of Common Pleas of Allegheny County in the cases of North Canton Enterprises of Pennsylvania, Inc. v. Ross Township et al., No. 82-00890, and In Re: Appeal of North Canton Enterprises of Pennsylvania, Inc., from the action of the Board of Property Assessment, Appeals and Review of Allegheny County on property owned by Petitioner, situate in the Township of Ross, Allegheny County, Pennsylvania, No. GD 80-24787.
P. Andrew Diamond, with him J. Kerrington Lewis, Lewis and Stockey, P.C., for appellant.
William W. Milnes, Brandt, Milnes, Rea & Wagner, for appellee, Township of Ross.
Lee A. Donaldson, Donaldson and Donaldson, for appellee, North Hills School District.
John M. Silvestri, for appellee, Board of Property Assessment, Appeals and Review of Allegheny County.
President Judge Crumlish, Jr. and Judges MacPhail and Barbieri, sitting as a panel of three. Opinion by Judge MacPhail.
[ 74 Pa. Commw. Page 480]
North Canton Enterprises of Pennsylvania, Inc. (Appellant) has appealed from two orders of the
[ 74 Pa. Commw. Page 481]
Court of Common Pleas of Allegheny County. In the appeal docketed at No. 2534 C.D. 1981, Appellant challenges the trial court's disposition of its property tax assessment appeal for the 1979 tax year. The second appeal, docketed at No. 781 C.D. 1982, is from an order dismissing with prejudice a declaratory judgment petition filed by Appellant. The appeals have been consolidated for disposition by this Court.
Appellant is the owner of a nine building, multi-unit apartment complex located in the Township of Ross. At issue here is Appellant's tax assessment appeal from the 1979 assessment of its property at $1,354,500 by the Board of Property Assessment, Appeals and Review of Allegheny County (Board).*fn1 The assessed value was calculated using a common level ratio of 50%. Based on this tax assessment, the indicated fair market value of the subject property in 1979 was $2,709,000. Following a de novo hearing, the court of common pleas found a fair market value for the property of $4,500,000 which, of course, was in excess of that originally set by the Board. The Court also ruled that the 50% common level ratio should be applied to calculate assessed value. Appellant has appealed the trial court's order and, in particular, challenges the court's fair market value finding for 1979.
Subsequent to its appeal from the trial court's order, Appellant filed a declaratory judgment petition with the common pleas court seeking a declaration on the following issue: May a taxing authority which does not itself appeal from a property assessment, nevertheless receive payment of additional taxes based upon a court-ordered ...