E.S. Dodd d/b/a Fort Pitt Motel v. County of Allegheny, Office of Treasurer

IN THE COMMONWEALTH COURT OF PENNSYLVANIA Erma S. Dodd d/b/a Fort Pitt Motel : : v. : No. 1470 C.D. 2017 : ARGUED: May 7, 2019 County of Allegheny, Office of : Treasurer, : Appellant : BEFORE: HONORABLE ANNE E. COVEY, Judge HONORABLE CHRISTINE FIZZANO CANNON, Judge HONORABLE ELLEN CEISLER, Judge OPINION NOT REPORTED MEMORANDUM OPINION BY JUDGE CEISLER FILED: August 1, 2019 The Allegheny County (County) Office of Treasurer (Treasurer) appeals from the September 21, 2017 order of the Court of Common Pleas of Allegheny County (trial court) which granted the tax appeal of Erma S. Dodd (Dodd),…