Consolidated Coal Co. v. Board of Assessment Appeals

CRAIG, President Judge.

The Board of Assessment of Appeals of Greene County and the Central Greene School District (taxing authorities) of Greene County appeal an order of the Court of Common Pleas of Greene County directing the taxing authorities to refund to Consol Pennsylvania Coal Company and The Monongahela Railway Company (taxpayers) any overpayment in tax together with a pro rata portion of the interest from an established tax escrow account. This appeal is consolidated with the taxpayers’ appeal of a Public Utility Realty Tax Act1 issue and a valuation issue, which we address at 209…