Airport Inn, Inc. v. County Board of Equalization

In these consolidated appeals plaintiffs-appellants, Airport Inn, Inc., and Prudential Insurance Company of America, take exception to the trial court’s determination that the valuations fixed by the defendant-appellee Lancaster County Board of Equalization were not greater than their property’s actual values. We affirm.

The real estate and improvements in question, located in Lancaster County, are owned by Prudential and leased by Airport Inn, Inc., which is obligated by its lease agreement to pay the taxes. The actual value for tax purposes for the years 1979 and 1980 was assessed, including…