Consol Pennsylvania Coal Co. v. Board of Assessment Appeals

McGINLEY, Judge.

These consolidated appeals concern an order of the Court of Common Pleas of Greene County (common pleas court) that determined the value of a railroad right-of-way for the years 1989 and 1990 at $23,904,225, directed the Greene County Assessment Office to apply the common level ratio of 22 percent to the foregoing value in order to determine the assessed valuation of the subject property, directed the taxing authorities of Greene County to return a portion of the tax previously paid under protest with interest and directed the Green County Board of Assessment Appeals (Board)…