Park Tax Assessment Case

Opinion by

Mr. Justice Allen M. Steabne,

The three appeals are from an order of the Common Pleas Court of Allegheny County reducing the assessment for the purpose of taxation on an office building, named the Park Building, located at the northwest corner of Fifth Avenue and Smithfield Street, in Pittsburgh. The owner appeals because of insufficient reduction. The County of Allegheny and the City of Pittsburgh each appeal because of the reduction.

There is but a single question involved: does the evidence support the findings of the court below?

In an appeal from an assessment for taxation, the…