Koppel Steel Corp. v. Board of Assessment Appeals of Beaver County

OPINION BY

Judge FRIEDMAN. 1

Koppel Steel Corporation (Koppel Steel) appeals from the July 15, 2003, order of the Court of Common Pleas of Beaver County (trial court), which dismissed Koppel Steel’s tax assessment appeal and affirmed the taxing authority’s assessment for the tax parcels in question. We reverse and remand.

Koppel Steel owns eleven parcels of real estate within the Big Beaver Falls School District (School District) in Beaver County (County). For the tax years 1999 through 2001, the total assessed value of these eleven parcels was $3,419,000 based on a total base year market value…