LaRose Dwellings, Inc. v. Allegheny County Board of Property Assessment

Opinion by

Ervin, P. J.,

LaRose Dwellings, Inc. owns two three-story brick apartment buildings in the City of Pittsburgh and the land adjoining. The assessment of this property for the triennial year beginning in 1960 was $112,725, including an assessment of $53,160 each on the two apartment buildings.

After an unsuccessful appeal to the Board of Property Assessment and Review, the taxpayer took an appeal to the court below, alleging an assessment in excess of market value and lack of uniformity. At the trial the board offered into evidence a certified copy of the assessment record and rested.…