West Mifflin Area School District v. Board of Property Assessment Appeals

OPINION BY

Judge FRIEDMAN.

The Borough of West Mifflin (Borough) appeals from the April 23, 2008, 1 order of the Court of Common Pleas of Allegheny County (trial court), as amended by the trial court’s June 11, 2003, order, which dismisses the Borough’s objections to Masters’ Reports for certain properties for the years 2000, 2001, 2002 and 2003. We reverse.

Tech One Associates (Tech One) owns a certain parcel of real estate located in the Borough known as Lot and Block Number 312-L-50 (Property). The Property can be characterized as the out parcel acreage surrounding a commercial development…