South Whitehall Township Appeal

WIEAND, J.,

The township of South Whitehall, being dissatisfied with the tax assessment placed upon the Holiday Inn Motel property located within its borders, has appealed to this court from a decision of the Lehigh County Board of Assessment Appeals. In support of its claim that the tax assessment is too low, the township has sought to discover the income and expenses of the owner’s business operations during the years 1973, 1974 and 1975. B & C Motel Corporation, owner of the Holiday Inn property, resists the township’s efforts to discover anything more than income derived from the rental of…