In re Appeal of Bigman

Opinion by

Judge Palladino,

The County of Allegheny (Appellant) appeals from a decision of the Court of Common Pleas of Allegheny County which held that condominiums and their included air rights are to be taxed as buildings and not as land.

The facts are not in dispute. Anton W. Bigman and Ingrid E. Bigman (Taxpayers) own two condominiums in the city of Pittsburgh. The units are part of a nineteen story complex known as The Tower A Condominium at Chatham Center. The land which underlies the condominium is separately owned by another entity,1 is assessed to the Prudential Insurance Company, and…