City of Pittsburgh v. Board of Property Assessment, Appeals & Review

Opinion by

Judge Craig,

This appeal comes to us from the Court of Common Pleas of Allegheny County, which determined, on appeal by the City of Pittsburgh from a decision of the Allegheny County Board of Property Assessment, Appeals and Review (board), that certain properties owned by Allegheny County were properly subject to *444real estate taxes, and therefore entered summary judgment in favor of the city.

The subject property consists of two square blocks of land in downtown Pittsburgh, which the county purchased from the Public Parking Authority of the City of Pittsburgh in April, 1970. At the…