Mack Trucks, Inc. v. Lehigh County Board of Assessment Appeals

SMITH, Judge.

The County of Lehigh (County) appeals from an order of the Court of Common Pleas of Lehigh County (trial court) determining that the fair market value of property owned by Mack Trucks, Inc. (Mack) as of September 1, 1993 and September 1, 1994 was $13,-440,000. The questions presented by the County are (1) whether the trial court abused its discretion, erred as a matter of law and/or rendered a decision unsupported by substantial evidence in determining that the highest and best use of the current truck manufacturing facility is as a multi-user, tenant-occupied facility rather…