Massachusetts Mutual Life Insurance Co. Tax Assessment Case

Opinion by

Mb. Justice Cohen,

This appeal involves the triennial assessment for the years 1863, 1964 and 1965 of property owned by the Massachusetts Mutual Life Insurance Company (oaviier) and located in the City of Pittsburgh. The Board of Property Assessment, Appeals and Beview of Allegheny County (Board) placed an assessed value of $1,-107,000 on the property.

Before the court below, the Board placed the assessment in evidence and rested. The owner offered in evidence the certification of the ratio of assessed value to market value for Allegheny County made by the State Tax Equalization…