In re Appeal of Federated Department Stores, Inc.

Opinion by

Judge Craig,

Petitioner Federated Department Stores, Inc., appeals from an order of tbe common pleas court quashing its appeal from a tax assessment made by respondent, tbe Board of Property Assessment, Appeals and Review of Allegheny County.

The questions for review are: (1) whether an appeal from the assessment board must be filed within sixty days as provided by the statute governing assessments in second class counties, 72 P.S. §§5452.1-5452.20,1 2or within thirty days as provided by the Judicial Code appeal time limitation, 42 Pa. C. S. §5571 f and (2) whether the reassessment…