Legal Opinion

North Side Laundry Co. v. Allegheny County Board of Property Assessment, Appeals & Review

Supreme Court of Pennsylvania

Decided March 19, 1951No. Appeal, 59PublishedCited by 15 opinions

1Opinion of the Court

Opinion by

Mr. Chief Justice Drew,

North Side Laundry Company, plaintiff, here questions the constitutionality of the action of the Board of Property Assessment, Appeals and Review of Allegheny County, in including in the triennial assessment of plaintiff’s realty for the years 1948, 1949 and 1950 certain equipment used in the plant. The learned court below and the Superior Court upheld the action of the Board on the authority of our decision in United Laund. v. Board of Prop. Assess., 359 Pa. 195, 58 A. 2d 833. Because of the importance of the questions involved, the Superior Court certified…

2Cases cited5 opinions

  1. Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
  2. Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
  3. Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
  4. Suermann v. Hadley, Treas. (White)Supreme Court of Pennsylvania · 1937
  5. United Laundries, Inc. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1948

3Cited by15 opinions

  1. State Ex Rel. Keystone Laundry & Dry Cleaners, Inc. v. McDonnellSupreme Court of Missouri · 1968
  2. Union Mutual Life Insurance Company v. EmersonSupreme Judicial Court of Maine · 1975
  3. Messenger Publishing Co. v. Allegheny County Board of Property AssessmentSuperior Court of Pennsylvania · 1957
  4. BFC Hardwoods, Inc. v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2001
  5. Streyle v. Board of Property Assessment, Appeals & ReviewSuperior Court of Pennsylvania · 1953

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