Pittsburgh Des Moines Steel Co. v. Board of Property Assessment, Appeals and Review of Allegheny County

Opinion by Senior Judge Kalish,

Appellant, Neville Township (Township) appeals from an order of the Court of Common Pleas of Allegheny County which fixed the fair market value of property belonging to Pittsburgh Des Moines Steel Company (company), appellee, at $4,416,000. We affirm.

The company owned six parcels of land composed of 59.595 acres on which was located a steel manufacturing plant. In July, 1982, also on a real estate tax assessment appeal, the trial court had determined the fair market value of five of the six parcels of the subject property to be $7,700,000 for each of the years…