In re Appeal of Duquesne Club From Action of the Board of Property Assessment

Opinion by

Judge Palladino,

The City of Pittsburgh (City) appeals from a decision of the Court of Common Pleas of Allegheny County (trial court) which determined the fair market value (fmv) of the property of the Duquesne Club (Appellee) for the years 1981, 1982 and 1983.

Appellee is a private club located in the Second Ward of the City. Following assessments for 1981 and 1982 by the Board of Property Assessment, Appeals and Review (Board), Appellee appealed to the trial court, which held a de novo hearing. The trial court also consented to decide the 1983 assessment, although the Board had not…