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WESTINGHOUSE E. CORP. v. BD. OF APPEALS

Nos. 1369 and 1387 C.D. 1976.

30 Pa.Commw. 264 (1977)

Westinghouse Electric Corp., Appellant v. Board of Assessment Appeals, Formerly Known as Board for Assessment and Revision of Taxes of Delaware County, Pa., Appellees. Westinghouse Electric Corp. v. Board of Assessment Appeals, Formerly Known as Board for Assessment and Revision of Taxes of Delaware County, Pa. Interboro School District, Appellant.

Commonwealth Court of Pennsylvania.

May 20, 1977.

Attorney(s) appearing for the Case

Gordon W. Gerber, with him John P. Trevaskis, Jr., Mark A. Klugheit, and Dechert, Price & Rhoads, for Westinghouse Electric Company.

Edward J. Carney, Jr., with him Petrikin, Wellman, Damico & Carney, for Interboro School District.

Argued April 6, 1977, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY JUDGE WILKINSON, JR., May 20, 1977:

These are cross-appeals from an order of the Delaware County Court of Common Pleas fixing the real property 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...

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