Legal Opinion

Concerned Taxpayers v. Beaver County Board of Assessment Appeals

Commonwealth Court of Pennsylvania

Decided July 13, 1983No. Appeal, No. 825 C.D. 1982PublishedCited by 16 opinions

1Opinion of the Court

Opinion by

Judge Doyle,

This is an appeal by the Concerned Taxpayers of Beaver County (Taxpayers) from an order of the Court of Common Pleas of Beaver County which dismissed the Taxpayers’ Petition to Set Aside Assessment. We affirm.

The Taxpayers, an unincorporated association, brought this action at Law in December of 1981, to stop implementation of a county-wide reassessment which was to be effective for taxes levied during 1982. The Beaver County Board of Assessment (Board) filed preliminary objections to the action and, at oral argument before the court of common pleas sitting en banc, the…

2Cases cited5 opinions

  1. Borough of Green Tree v. Board of Property Assessments, Appeals & ReviewSupreme Court of Pennsylvania · 1974
  2. Shenango Valley Osteopathic Hospital v. Department of Health of CommonwealthSupreme Court of Pennsylvania · 1982
  3. Rochester & Pittsburgh Coal Co. v. Indiana County Board of AssessmentSupreme Court of Pennsylvania · 1970
  4. City of Philadelphia v. KennyCommonwealth Court of Pennsylvania · 1977
  5. Lashe v. Northern York County School DistrictCommonwealth Court of Pennsylvania · 1980

3Cited by16 opinions

  1. Barnum v. State Farm Mutual Automobile InsuranceSuperior Court of Pennsylvania · 1993
  2. Gtech Corp. v. Commonwealth, Department of RevenueCommonwealth Court of Pennsylvania · 2009
  3. Terminato v. Pennsylvania National InsuranceSuperior Court of Pennsylvania · 1993
  4. Greenwich Township v. MurtaghCommonwealth Court of Pennsylvania · 1992
  5. Aquarian Church of Universal Service v. County of YorkCommonwealth Court of Pennsylvania · 1985

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