Miller v. Board of Property Assessment, Appeals & Review

WETTICK JR., J,

The subject of this opinion and order of court is a petition for special relief filed on behalf of Allegheny County by the Allegheny County Law Department at the direction of the chief executive. Portions of the petition are opposed by county council, represented by the solicitor of county council.

In part I of this opinion, I consider whether the official county assessment of real property for 2002 is the assessment certified by the Property Assessment Oversight Board on January 8, 2002, or the assessment provided for in two ordinances adopted by county council on February 5,…