Tech One Associates v. Board of Property Assessment, Appeals & Review

OPINION BY

Judge PELLEGRINI.

Tech One Associates (Landowner) appeals an order of the Court of Common Pleas of Allegheny County (trial court) assessing the value of its property for tax years 2001 through 2005. The issue on appeal is whether buildings and other improvements on the property made and owned on land leased property must be included in the assessed value of the property. The trial court determined that those improvements were to be included, and finding no fault with the trial court’s determination, we affirm.

Landowner owned 47.5 acres of undeveloped land in West Mifflin Borough,…