Legal Opinion
United States Steel Corp. Tax Assessment Case
Supreme Court of Pennsylvania
Decided January 9, 1970No. Appeal, No. 153PublishedCited by 12 opinions
1Opinion of the Court
Opinion by
Mb. Justice Cohen,
This is an appeal by the United States Steel Corporation (U.S. Steel) from an adjudication of the Court of Common Pleas of Greene County sustaining an assessment of coal lands made by the Greene County Board of Assessment and Revision of Taxes (Board). The coal lands, called the Cumberland Reserve Coal Tract (Cumberland), is being assessed at an average price of $74.00 per acre, that being 35% of the appraised market value of $214.00 per acre. Through expert testimony before the court below, U. S. Steel attempted to prove the coal lands had a market value of…
2Cases cited3 opinions
- Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
- F. W. Woolworth Co. Tax Assessment CaseSupreme Court of Pennsylvania · 1967
- Glen Alden Coal Co. v. CommissionersSupreme Court of Pennsylvania · 1942
3Cited by12 opinions
- Green v. Schuylkill County Board of Assessment AppealsSupreme Court of Pennsylvania · 2001
- Murtagh v. County of BerksSupreme Court of Pennsylvania · 1993
- Walnut-Twelve Associates v. Board of Revision of TaxesCommonwealth Court of Pennsylvania · 1990
- Murtagh v. County of BerksCommonwealth Court of Pennsylvania · 1998
- Albarano v. Board of Assessment & Revision of Taxes & AppealsCommonwealth Court of Pennsylvania · 1985
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