Carnegie v. Pittsburgh Board of Property Assessment, Appeals & Review

Opinion by

Mr. Justice Patterson,

The Carnegie building and land located on the south side of Fifth Avenue between Smithfield Avenue and Grant Street, Pittsburgh, were assessed $683,250.00 and $804,960.00, respectively, by Allegheny County for tax purposes for the years 1943, 1944, and 1945. Trustees of the Estate of Lucy C. Carnegie, appellants in Appeal No. 118, and owners of said property, appealed to the Board of Property Assessment Appeals and Review, asserting that the valuation placed upon said building was excessive. Appeal was taken to the Court of Common Pleas of Allegheny County from…