Deitch Co. v. Board of Property Assessment

Opinion by

Mr. Justice Roberts,

The Deitch Company owned property in the Borough of Sharpsburg, Allegheny County, which was assessed by the Board of Property Assessment, Appeals and Review, at $185,420 for the triennium beginning in the year 1959. This assessment consisted of a land valuation in the amount of $108,680 and a building and machinery valuation in the amount of $76,740. The initial assessment was higher, but an appeal to the Board resulted in reduction of the land valuation.

The appellant-owner sought further relief in an appeal to the Court of Common Pleas of Allegheny County. By…