In re Appeal of Sgro

Opinion by

Judge Craig,

The Armstrong County Board of Assessment (■board) has appealed orders of the Court of Common Pleas of Armstrong County sustaining taxpayers ’ appeals in eleven eases consolidated here. The taxpayers have filed motions to quash the board’s appeals to this court.

The common pleas court held a consolidated hearing de novo on the taxpayers’ appeals from the board’s orders raising taxpayers’ real estate assessments. After hearing, the chronology of events, all in 1981, was as follows:

On February 24, the common pleas judge issued a memorandum opinion and orders sustaining…