Legal Opinion

In re the City of Pittsburgh

Commonwealth Court of Pennsylvania

Decided November 27, 1991No. Nos. 602, 603 C.D. 1991PublishedCited by 8 opinions

1Opinion of the Court

PALLADINO, Judge.

Appellant, 322 Boulevard Associates, (Taxpayer) appeals an order of the Court of Common Pleas of Allegheny County adopting the report of a board of viewers acting as special masters (masters) in this tax assessment case. We vacate and remand.

*620Taxpayer is the equitable owner of an eight-story office building in the City of Pittsburgh (City). As such, Taxpayer is responsible for paying real estate taxes on the property. In 1984, the Board of Assessment, Appeals and Review (board) assessed the property at a total value of $737,500. ($47,500 for the land and $690,000 for the…

2Cases cited4 opinions

  1. Smith CaseSupreme Court of Pennsylvania · 1955
  2. Valley Forge Golf Club, Inc. Tax AppealCommonwealth Court of Pennsylvania · 1971
  3. Savko v. Board of Property AssessmentCommonwealth Court of Pennsylvania · 1986
  4. Delaware Valley Factors, Inc. v. McDonoughSupreme Court of Pennsylvania · 1960

3Cited by8 opinions

  1. Green v. Schuylkill County Board of Assessment AppealsSupreme Court of Pennsylvania · 2001
  2. Bernie Enterprises, Inc. v. Foster, M.Superior Court of Pennsylvania · 2016
  3. Green v. Schuylkill County Board of Assessment AppealsSupreme Court of Pennsylvania · 2001
  4. In Re the Thirty-Fifth Statewide Investigating Grand JurySupreme Court of Pennsylvania · 2015
  5. In Re: 35th Statewide Inv Grand Jury / Pet of: AGSupreme Court of Pennsylvania · 2015

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