Legal Opinion
Jones & Laughlin Tax Assessment Case
Supreme Court of Pennsylvania
Decided December 5, 1961No. Appeals, 81, 82 and 83PublishedCited by 86 opinions
1Opinion of the Court
Opinion by
Mr. Justice Eagen,
This case involves the correctness of the assessment levied against the taxable real estate of the Jones and Laughlin Steel Corporation situate in the Borough of Aliquippa, Beaver County, Pennsylvania.
In 1955, the county commissioners directed a reassessment of all taxable real estate within the territorial boundaries of the county. They engaged the services of Cole-Layer-Trumble Company, an appraisal firm from Dayton, Ohio, to conduct the necessary reappraisals. 1 In 1958, the appraisal was completed and adopted by the Board of Assessment and Bevision of Taxes as…
2Cases cited28 opinions
- Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Williams v. Mayor of BaltimoreSupreme Court of the United States · 1933
- Rast v. Van Deman & Lewis Co.Supreme Court of the United States · 1916
- Quong Wing v. KirkendallSupreme Court of the United States · 1912
23 more not listed; retrieve them via the Exa API.
3Cited by86 opinions
- Saulsbury v. Bethlehem Steel Co.Supreme Court of Pennsylvania · 1964
- Commonwealth v. Sitkin's Junk Co.Supreme Court of Pennsylvania · 1963
- AMIDON v. KaneSupreme Court of Pennsylvania · 1971
- Pennsylvania State EduCation Ass'n ex rel. Wilson v. Commonwealth, Department of Community & Economic DevelopmentSupreme Court of Pennsylvania · 2016
- Commonwealth v. Life Assurance Co.Supreme Court of Pennsylvania · 1965
81 more not listed; retrieve them via the Exa API.