In re Appeal of Armco, Inc.

Opinion by

Judge Craig,

In these consolidated appeals, appellant Butler County1 challenges orders of the Court of Common Pleas of Butler County upholding the constitutionality of section 704 of The Fourth-to-Eighth Class County Assessment Law (Law),2 72 P.S. §5453.704, and reducing the assessed values of appellees Armco Steels and United States Steels industrial real estate3 by applying *455the State Tax Equalization Board (STEB) common level ratio to Armeos properties’ 1984 market value and U.S. Steel’s property’s 1984 market value, instead of the predetermined ratio permitted under section 602 of…