Appeal of Midland Land & Water Transportation, Inc.

McGinley, judge.

Midland Land and Water Transportation, Inc. (Midland) appeals from an order of the Court of Common Pleas of Beaver County (common pleas court) denying Midland’s petition for allowance of appeal from the Beaver County Board of Assessment Appeals (Board).

On or about September 23, 1993, Midland filed an appeal to the Board contesting its 1994, tax assessment for property owned in Beaver County. The Board held a hearing and reduced the assessed value of Midland’s property from $410,850 to $302,000. The Board notified Midland of the reduction by mail on December 30,1993.

On January…