In re Appeal of Westover Builders, Inc.

DeFURIA, J.,

Westover Builders, Inc., has appealed to the Commonwealth Court the order of this court sustaining the preliminary objection of respondents. Hence this opinion.

HISTORY OF THE CASE

Westover Builders, Inc., through its attorney, Harry F. Dunn, Jr., Esq., petitioned the Court of Common Pleas of Delaware County, Pa. for the right to appeal the tax assessment made by the Board of Assessment and Revision of Taxes for the County of Delaware for the taxable year 1980, on the real property known as 1295 North Providence Road, Upper Providence, Delaware County, Pa., being Tax Folio no.…