Appeals from the Order of the Court of Common Pleas of Washington County, in the cases of Avella Area School District and McGuffey School District v. Washington County Board of Assessment and Revision of Taxes, also known as Washington County Board of Assessment Appeals, No. 220 November Term, 1983; In Re: Appeal of the Fort Cherry School District from the action of the Board of Property Assessment, Appeals and Review of Washington County on property of the Paul Ciaffoni Estate, Owner, situate in the Township of Mt. Pleasant, Washington County, Pennsylvania, No. 254 December Term, 1981; Avella Area School District v. Washington County Board of Assessment Appeals, No. 350 November Term, 1981; Concetta Ciaffoni v. Washington County Board for the Assessment of Appeals, No. 74 June Term, 1980; Concetta Ciaffoni v. Washington County, Washington County Board for the Assessment of Appeals, Washington County Tax Assessment Office, Washington County Tax Claim Bureau, Washington County Treasurer, Hopewell Township, North Franklin Township, Cross Creek Township, Buffalo Township, Avella Area School District, Trinity Area School District and McGuffey School District, No. 75 June Term, 1980; and Elizabeth Ciaffoni Cowden, Executrix, and Pittsburgh National Bank, Administrator d.b.n.c.t.a. of the Estate of Paul Ciaffoni v. Washington County Board of Assessment Appeals, No. 386 November Term, 1983, dated April 18, 1986.
Kathleen Smith-Delach, Phillips & Faldowski, for appellant, McGuffey School District.
Donald D. Saxton, Jr., Saxton & Curran, for appellant, Trinity School District.
John W. McCreight, McCreight, Marriner & Crumrine, for appellant, Avella Area School District.
E. J. Julian, for appellee, Concetta Ciaffoni.
George Retos, Jr., for intervenor, Washington County et al.
Judges MacPhail and Palladino, and Senior Judge Barbieri, sitting as a panel of three. Opinion by Judge MacPhail. Judge Palladino concurs in the result only.
[ 112 Pa. Commw. Page 137]
Appellants McGuffey School District, Trinity School District, and Avella Area School District*fn1 appeal an order of the Court of Common Pleas of Washington County which reduced an assessment by the Washington County Board for the Assessment of Appeals (Board) of real estate owned by Appellee Concetta Ciaffoni. For the reasons set forth below, we must dismiss Appellants' appeals.
The property which is the subject of this appeal consists of eight parcels of reserve coal property in the McGuffey School District and one in the Trinity Area
[ 112 Pa. Commw. Page 138]
School District, owned by Appellee. Appellee initially appealed the 1978 and 1979 assessments on eighteen parcels of coal property, including those in Appellants' districts, to the Board, pursuant to Section 701 of The Fourth to Eighth Class County Assessment Law (Law), Act of May 21, 1943, P.L. 571, as amended, 72 P.S. § 5453.701. After a hearing, the Board assessed a fair market value to the properties of $800.00 per acre.
Appellee subsequently appealed to the court of common pleas, claiming that the fair market value should be reduced to $100.00 per acre for one parcel and $200.00 per acre for all others. In a January 9, 1986 opinion, the trial court held that the fair market value on all eighteen coal properties owned by Appellee is $500.00 per acre. The court later dismissed Appellants' motion ...