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N. PARK VILLAGE, INC. v. BD. OF PROP. A., A. & R.

408 Pa. 433 (1962)

North Park Village, Inc., Appellant, v. Board of Property Assessments, Appeals and Review.

Supreme Court of Pennsylvania.

September 25, 1962.

Attorney(s) appearing for the Case

Frank W. Ittel, with him A. Sieber Hollinger, and Reed, Smith, Shaw & McClay, for appellant.

James Victor Voss, Assistant County Solicitor, with him Francis A. Barry, First Assistant County Solicitor, and Maurice Louik, County Solicitor, for Board, appellee.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN and O'BRIEN, JJ.

OPINION BY MR. JUSTICE EAGEN, September 25, 1962:

This appeal involves the validity of the tax assessment on real estate in Ross Township, Allegheny County, for the 1959-1961 triennial.

The property consists of 64.49 acres of land, of which 31.93 acres are usable. On the latter portion, the construction of a large shopping center was completed in the year 1957. In the year 1958, the assessment for real estate tax purposes...

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