Assessment Appeal of Penn Plastic Co.

Opinion by

Judge Williams, Jr.,

The Penn Plastic Company, Inc., has petitioned us to review an order of the Court of Common Pleas of Washington County relative to the tax assessment of the company’s real estate. The court below affirmed the decision of the Washington County Board of Assessment Appeals assessing the value of the company’s property at $300,000 for the 1979 real estate taxes. Penn Plastic here challenges the validity of that assessment.

*181Penn Plastic owns a tract of land located in South Strabane Township, Washington County; the tract contains about 33 acres of surface land, upon…