Appeals from the Orders of the Court of Common Pleas of Allegheny County in case of Appeal of Duquesne Club from Action of the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, on property situate in the Second Ward of the City of Pittsburgh, No. G.D. 82-02275.
Ira Weiss, Deputy County Solicitor, with him, James H. McLean, County Solicitor, and D. R. Pellegrini, City Solicitor, for appellant.
Leonard M. Mendelson, Hollinshead & Mendelson, for appellee, Duquesne Club.
Judges Doyle and Palladino, and Senior Judge Kalish, sitting as a panel of three. Opinion by Judge Palladino. Judge Rogers did not participate in this decision. Judge Barry did not participate in the decision in this case.
The City of Pittsburgh (City) appeals from a decision of the Court of Common Pleas of Allegheny County (trial court) which determined the fair market value (fmv) of the property of the Duquesne Club (Appellee) for the years 1981, 1982 and 1983.
Appellee is a private club located in the Second Ward of the City. Following assessments for 1981 and 1982 by the Board of Property Assessment, Appeals and Review (Board), Appellee appealed to the trial court, which held a de novo hearing. The trial court also consented to decide the 1983 assessment, although the Board had not yet addressed it. The parties stipulated that the assessment ratio to be applied to the fmv for all three years was twenty-five percent (25%). Following the hearing, the trial court, on September 27, 1983, issued its non-jury verdict establishing the fmv of Appellee's property as:
1981: 2,500,000 2,000,000 4,500,000
1982: 3,000,000 2,000,000 5,000,000
1983: 3,500,000 2,000,000 5,500,000
The next day, September 28, 1983, the trial court issued a corrected non-jury verdict in which the ...