In re Appeal of the M. W. Kellogg Co.

Opinion by

Judge Palladino,

The M.W. Kellogg Company (taxpayer) appeals from an order of the Court of Common Pleas of Butler County (trial court) which dismissed its appeal from a decision by the county’s Board of Property Assessment. The Board fixed the fair market value of the taxpayer’s property for 1983 at $6,388,010, and the assessed value at 75% of market value, or $4,791,016.

We must decide whether the trial court, in refusing to reduce the Board’s assessment, erred by rejecting as incredible the expert testimony presented by the taxpayer on the property’s fair market value.

The property…