Pittsburgh Miracle Mile Town & Country Shopping Center, Inc., Tax Appeals

Opinion by

Judge Rogers,

All of the parties to this assessment case, the taxpayer, the Board of Property Assessment, Appeals and Review of Allegheny County (the Board), and the local taxing bodies, appealed the order of the Court of Common Pleas of Allegheny County to the Supreme Court. The appeals have been transferred here.

Involved are two triennial assessments, one for the years 1959, 1960 and 1961, and the other for the years 1965, 1966 and 1967. The taxpayer, Miracle Mile Town and Country Shopping Center, Inc., is the owner of a premises containing a total of 34.519 acres of land located…