Messenger Publishing Co. v. Allegheny County Board of Property Assessment

Opinion by

Woodside, J.,

This is an appeal from the order of the County Court of Allegheny County sustaining an assessment made upon the “press machinery” as part of the real estate of the publisher of a daily newspaper in Homestead, Allegheny County.

The assessment of appellant’s real estate was made by the Board of Property Assessment, Appeals and Review in accordance with the provisions of the Act of May 22, 1933, P.L. 853, as amended (72 PS §5020-201) which reads in pertinent part as follows:

“The following subjects and property shall, as hereinafter provided, be valued and assessed, and…