Appeals from the Order of the Court of Common Pleas of Allegheny County in cases of In Re: Appeals of Township of Ross and North Hills School District from Assessment of Board of Property Assessment, Appeals and Review, Nos. G.D. 80-25601, G.D. 80-25602, G.D. 80-25603 and G.D. 80-25604.
Judd N. Poffinberger, Jr., Kirkpatrick, Lockhart, Johnson & Hutchison, for appellants.
Michael J. Witherel, Gondelman, Baxter, McVerry, Smith, Yatch & Trimm, for appellees.
William J. Fahey, for appellee, Board of Property Assessment, Appeals and Review of Allegheny County.
Lee A. Donaldson, for appellee, North Hills School District.
William W. Milnes, for appellee, Township of Ross.
William P. Bresnahan, for appellee, Allegheny County.
Judges Craig, Colins and Palladino, sitting as a panel of three. Opinion by Judge Palladino.
[ 88 Pa. Commw. Page 620]
Appellants are four owners of contiguous parcels of real estate which form an enclosed shopping mall in Ross Township, Allegheny County, Pennsylvania. Appellants had appealed to the Board of Property Assessments, Appeals and Review of Allegheny County (Board) from the real estate assessments previously made by the Board for eight tax years, including two triennial periods, 1974-1976 and 1977-1979, and two annual periods, 1980 and 1981. The Board reduced Appellants' assessments and Appellees, the taxing bodies of Ross Township, North Hills School District and Allegheny County, appealed the reduced assessment to the Court of Common Pleas of Allegheny County (trial court).
The trial court held a de novo hearing at which the parties stipulated that the ratio of assessment to fair market value for the two triennial periods was 50% and for the two annual periods was 25% and that the
[ 88 Pa. Commw. Page 621]
parcels were to be valued as a single unit. The trial court accepted into evidence the assessment records of the Board and heard testimony from the Appellants' and the Appellees' expert witnesses. After the close of the hearing, the trial court entered an order establishing the fair market value of the subject property for each assessment period. For each period in question the trial court found the fair ...