Westinghouse Electric Corp. v. Board of Assessment Appeals

Opinion by

Judge Wilkinson, Jr.,

These are cross-appeals from an order of the Delaware County Court of Common Pleas fixing the real *266property assessment of the taxpayer’s industrial property. The cross-appeals raise two basic issues. In one appeal the taxpayer asserts that the common pleas court set a ratio of assessment to market value that was too high and was not supported by the evidence. In the other appeal an intervening taxing authority asserts that the common pleas court fixed a market value that was too low, being unsupported by sufficient credible and competent evidence and being…