F & M Schaefer Brewing Co. v. Board of Assessment Appeals

Opinion by

Judge Palladino,

This is an appeal by the County of Lehigh (County) from an order of the Court of Common Pleas of Lehigh ¡County (trial court) which vacated the dismissal by the Board of Assessment Appeals of the County of Lehigh (Board) of the 1984 tax assessment appeal of P & M Schaefer Brewing Company (taxpayer) and ordered the Board to conduct a hearing on taxpayer’s appeal. We affirm.

Taxpayer is the record owner of a parcel of real property located in Upper Macungie Township, Le'high County, Pennsylvania. On August 29, 1983 a Statement of Intention ¡to Appeal taxpayer’s 1984…