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  5. 26 Pa.Commw. 628 (1976)
 

HOLLIDAYSBURG M. A. v. BLAIR CO. BD. OF A. & R.

No. 1215 C.D. 1975.

26 Pa.Commw. 628 (1976)

Hollidaysburg Manor Associates, a limited partnership v. Blair County Board of Assessment and Revision of Taxes. The Blair County Board of Assessment and Revision of Taxes, Appellant.

Commonwealth Court of Pennsylvania.

October 22, 1976.

Attorney(s) appearing for the Case

Richard A. Behrens, with him Marion D. Patterson, Jr., and Patterson, Evey, Routch & Black, for appellant.

M. David Halpern, with him Jubelirer, Carothers, Krier & Halpern, for appellee.

Argued May 6, 1976, before Judges CRUMLISH, JR., WILKINSON, JR., and BLATT, sitting as a panel of three.

OPINION BY JUDGE BLATT, October 22, 1976:

The Hollidaysburg Manor Associates (taxpayers) appealed a real estate tax assessment, imposed pursuant to the Fourth to Eighth Class County Assessment Law1 (Code), to the Court of Common Pleas of Blair County. The lower court, by order dated January 30, 1975, ruled in favor of the taxpayers and the Blair County Board of Assessment and Revision

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