Appeal from the Order of the Court of Common Pleas of Allegheny County in the case of Chartiers Valley School District and Township of Scott v. Board of Property Assessment, Appeals and Review and Virginia Mansions Apartments, Inc., No. G.D. 75-17450.
Benjamin B. Wechsler, II, with him, George Shorall, for appellant.
Thomas J. Dempsey, for appellee, Chartiers Valley School District and Township of Scott.
William J. Fahey, for appellee, Board of Property Assessment, Appeals and Review of Allegheny County.
Ira Weiss, with him, James H. McLean, for appellee, County of Allegheny.
Judges Rogers and Palladino, and Senior Judge Kalish, sitting as a panel of three. Opinion by Judge Rogers.
The Virginia Mansions Apartments, Inc. (taxpayer) has appealed a final order of the Court of Common Pleas of Allegheny County, by Senior Judge Frederick G. Weir, fixing the market value of its property for local tax purposes for the triennium 1976-1977-1978
and for the year 1979 at $3,000,000 and its assessment, at the predetermined ratio of 50 percent of market value, at $1,500,000.
The taxpayer's property is located in Scott Township (township) and Chartiers Valley School District (school district). It consists of a tract of land improved with two nine-story apartment buildings containing 188 housing units, a swimming pool, health club, offices, shops and a restaurant building housing The Samurai Japanese Restaurant.
This litigation began in 1972, when the taxpayer, the township, and the school district appealed the then assessment. In February 1974 the parties, with court approval, entered into an agreement that the market value and assessment for the year 1975 should be respectively $3,000,000 and $1,500,000.
The Allegheny County Board of Property Assessment, Appeals and Review (board), disregarding the agreement, fixed the assessment for 1975 at $1,511,000; but the taxpayer appealed and the board, in proceedings in which the taxing bodies did not appear, reduced the assessment to $1,000,000 by an order made May 21, 1975. On July 25, 1975, the school district appealed the board's order to the common pleas court. One of the three questions stated by the taxpayer in this appeal is that this appeal was late and that the judiciary has had no jurisdiction of any of these matters since that date. We will discuss this later.
By order made January 23, 1976, President Judge O'Malley disposed of the school district's appeal of the 1975 assessment, by vacating the board's action and, based upon the parties' agreement, by fixing the 1975 assessment of the property at $1,500,000. The taxpayer appealed and we affirmed President Judge O'Malley's order in Appeal of Scott Township, 31 Pa. ...