Park's Appeal

Opinion by

Mr. Justice Schaffer,

This is an appeal by the owner from the order of the Court of Common Pleas reducing the assessment on the Park Building, located in the heart of the business district of Pittsburgh at the intersection of Fifth Avenue and Smithfield Street. Appellant contends he is entitled to a further reduction. The county Board for the Assessment and Revision of Taxes had assessed the land at $1,485,060 and the building at $669,000. The court, after full hearing and painstaking review of the testimony, reduced the assessment on the building to $500,000, leaving the assessment…