Bily v. Allegheny County Board of Property Assessment, Appeals & Review

Opinion by

Mr. Justice Horace Stern,

A reversal here is imperative because the court below disregarded the ever increasing trend in procedural law to recognize the real parties in interest as the actual litigants and to grant them a status as such on the record.

The owners of a property in Pittsburgh appealed from a 1913 triennial assessment to the Board of Property Assessment, Appeals and Review. Plaintiff, a mortgagee of this property, instituted foreclosure proceedings and purchased the property at sheriff’s sale, at which time she was required to pay all the taxes levied against it for the…