Morris v. Board of Property Assessment

Dissenting Opinion by

Mr. Chief Justice Bell:

The Board of Property Assessment, Appeals and Review* appeals from an Order of the Court of Common Pleas which in effect reduced the assessed value of appellees’ property in Pittsburgh from $187,900 to $167,500. The property involved is a shopping center, consisting of land and a large building erected thereon. The property was valued and assessed by the Board for the triennium commencing in 1960, at $187,-900, which was broken down into a land valuation of $49,900 and a building valuation of $138,000. The parties agreed upon the assessed value of…