West Mifflin Area School District v. Board of Property Assessment

DISSENTING OPINION BY

Judge PELLEGRINI.

I respectfully dissent from the majority opinion because I disagree that Tech One’s tenants and sub-tenants have standing to appeal a real estate tax assessment decision imposing taxes on Tech One.

At issue in this case is a parcel of property located in the Borough of West Miff-lin that surrounds a commercial development. The parcel was previously owned by United States Steel Corporation (U.S. Steel) which had filed an appeal to the Board of Property Assessment, Appeals and Review of Allegheny County (Board) from tax assessments on this property. West…