City of Wilkes-Barre Industrial Development Authority v. Board of Tax Assessment Appeals

Opinion by

Judge Doyle,

This is a tax assessment case in which Appellants, the City of Wilkes-Barre Industrial Development Authority and the Wilkes-Barre Inn, appeal from the order of the Court of Common Pleas of Luzerne County which established the fair market value of Appellants’ property for the 1982 tax year as $4,758,380.00.

This matter was the subject of a prior appeal to this court in City of Wilkes-Barre Industrial Development Authority v. Board of Tax Assessment Appeals, 89 Pa. Commonwealth Ct. 182, 492 A.2d 113 (1985) (Wilkes-Barre I). In Wilkes-Barre I we considered the issue of…