Wilkinsburg School District v. Board of Property Assessment

OPINION BY

Judge SIMPSON.

Wilkinsburg School District (school district) petitions this Court for review of the Court of Common Pleas of Allegheny County’s (trial court) grant of a partial summary judgment in favor of Beacon Hill Apartment Associates (property owner). That judgment affirmed the reduction of the property owner’s tax assessment for the years prior to 1998 by the Board of Property Assessment, Appeals and Review of Allegheny County (Board). We affirm.

The trial court found the property had been assessed at a value of $565,000 for the 1995 tax year. In December 1995, the Allegheny…