Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

APPEAL TOWN & COUNTRY MOTEL (01/06/88)

decided: January 6, 1988.

IN RE: APPEAL OF TOWN & COUNTRY MOTEL, INC. TOWN & COUNTRY MOTEL, INC., APPELLANT


Appeal from the Order of the Court of Common Pleas of Allegheny County, in cases of In Re: Appeal of Town & Country, Inc. from the 1977, 1978, 1979, 1980 and 1981 assessments of the Board of Property Assessments, Appeals and Review, on its property in the Borough of Monroeville, Allegheny County, Pennsylvania, No. GD81-25131; In Re: Appeal of Town & Country Motel, Inc. for the 1977, 1978, 1980 and 1981 assessments of the Board of Property Assessments, Appeals and Review on its property in the Borough of Monroeville, Allegheny County, Pennsylvania, No. GD81-25132, and In Re: Appeal of Town & Country Motel, Inc. for the 1974, 1975 and 1976 assessments of the Board of Property Assessments, Appeals and Review on its property in the Borough of Monroeville, Allegheny County, Pennsylvania, No. GD81-25133.

COUNSEL

Robert N. Pierce, Jr., for appellant.

Patrick G. Clair, with him, Thomas M. Rutter, Jr., for appellee, Gateway School District.

James J. Dodaro, County Solicitor, with him, Ira Weiss, Deputy County Solicitor, for appellee, Allegheny County.

William J. Fahey, for appellee, The Board of Property Assessment, Appeals and Review.

Judges MacPhail and Palladino, and Senior Judge Barbieri, sitting as a panel of three. Opinion by Judge MacPhail.

Author: Macphail

[ 112 Pa. Commw. Page 325]

Town and Country Motel, Inc. (Appellant) appeals from a decision of the Court of Common Pleas of Allegheny County (trial court) which determined the fair market value (fmv) of a multi-tenant strip shopping center owned by Appellant (subject property) for the tax years 1974 through 1986. We affirm.

The fmv of the subject property was determined by the Board of Property Assessment, Appeals and Review

[ 112 Pa. Commw. Page 326]

    of Allegheny County (Board) for the tax years 1974 through 1986. Following this assessment, both Appellant and the taxing authorities*fn1 appealed to the court of common pleas. Appellant filed three appeals; the first was an appeal of the fmv assessment of parcel Number 743H283 for tax years 1974 through 1976, the second pertained to the same property but was for tax years 1977 through 1986 and the third pertained to the fmv assessment of parcel Number 743G3, an adjacent piece of property Appellant owned, for tax years 1977-1986. The taxing authorities appealed the fmv assessment of parcel Number 743H283 only for 1977 through 1986. The taxing authorities did not appeal the fmv assessment of parcel Number 743G3, although it appears that both parties were referring to both parcels of property as one in this appeal.

The parties stipulated that for tax years 1974 through 1979, the ratio of assessment to market value was 50 percent and for the tax years 1980 through 1986, the ratio of assessment to market value was 25 percent. The parties also stipulated that both parties' witnesses were qualified as expert appraisers.

Following a de novo hearing, the trial court issued its findings of fmv for the subject property for tax years 1974 through ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.