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REGIONAL IND. DEV. CORP. TAX ASSESS. CASE

426 Pa. 578 (1967)

Regional Industrial Development Corporation of Southwestern Pennsylvania Tax Assessment Case.

Supreme Court of Pennsylvania.

September 26, 1967.

Attorney(s) appearing for the Case

Maurice Louik, County Solicitor, with him James Victor Voss and John F. Murphy, Assistant County Solicitors, and Francis A. Barry, First Assistant County Solicitor, for Board, appellant.

Niles Anderson, Solicitor, with him Justin M. Johnson, Assistant Solicitor, for School District of Pittsburgh, intervening appellant.

Gustav W. Wilde, for appellee.

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

OPINION BY MR. JUSTICE COHEN, September 26, 1967:

This appeal involves the triennial assessment for the years 1963, 1964 and 1965 of the property owned by the Regional Industrial Development Corporation of Southwestern Pennsylvania and Eazor Express, Inc. (Owners). The Board of Property Assessment, Appeals and Review of Allegheny County (Board) placed an assessed value of $389,455 on the property.

Before the court below the Board placed the assessment in evidence...

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