Appeals from the Orders of the Court of Common Pleas of Butler County in the case of In Re: Appeal of Armco, Inc. from the decision of the Board of Assessment and Appeals of Butler County, MisD. No. 84-040, Book 43, Page 290, dated May 11, 1985, and in the case of In Re: Appeal of United States Steel Corporation from 1984 Real Estate Assessment, MisD. No. 84-045, Book 43, Page 295, dated March 26, 1985.
Charles E. Dillon, Dillon, McCandless & King, for appellant, Butler Area School District.
Bruno A. Muscatello, Stepanian and Muscatello, for appellant, Township of Butler.
Martin J. O'Brien, for appellant, City of Butler.
Alexander H. Lindsay, Jr., with him, James W. Gerlach, Lindsay, Kemper & Lutz, P.C., for appellant, Board of Assessment Appeals of Butler County.
Timothy F. McCune, for appellant, South Butler County School District of Saxonburg.
Anthony R. Thompson, Thompson, Somach and Vangilder, for appellee, Armco, Inc.
Frank P. Krizner, for appellee, United States Steel Corporation.
President Judge Crumlish, Jr., and Judges Craig, MacPhail, Doyle, Barry, Colins and Palladino. Opinion by Judge Craig. Judge Barry dissents.
[ 100 Pa. Commw. Page 454]
In these consolidated appeals, appellant Butler County*fn1 challenges orders of the Court of Common Pleas of Butler County upholding the constitutionality of section 704 of The Fourth-to-Eighth Class County Assessment Law (Law),*fn2 72 P.S. § 5453.704, and reducing the assessed values of appellees Armco Steel's and United States Steel's industrial real estate*fn3 by applying
[ 100 Pa. Commw. Page 455]
the State Tax Equalization Board (STEB) common level ratio to Armco's properties' 1984 market value and U.S. Steel's property's 1984 market value, instead of the predetermined ratio ...