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SCOTT TWP. ET AL. TAX ASSESSMENT CASE

Nos. 1426 and 1427 C.D. 1976.

31 Pa.Commw. 505 (1977)

Appeal of Scott Township, a Municipal Corporation, From the Action of the Board of Property Assessment, Appeals and Review of Allegheny County, etc. and Appeal of Chartiers Valley School District — Scott Township, From the Action of the Board of Property Assessment Appeals and Review of Allegheny County, etc. Virginia Mansions Apartments, Inc., Appellant. Appeal of Virginia Mansions Apartments, Inc. From the Intertriennial Tax Assessment for the Year 1972 of the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, on Property Situate in the Township of Scott. Virginia Mansions Apartments, Inc., Appellant.

Commonwealth Court of Pennsylvania.

September 2, 1977.

Attorney(s) appearing for the Case

Maurice B. Wechsler and Benjamin B. Wechsler, II, for appellant.

Thomas J. Dempsey, with him John A. Robb, Anthony P. Bartiromo, William J. Fahey, Alexander J. Jaffurs, County Solicitor, and John G. Arch, Assistant County Solicitor, for appellees.

Argued May 6, 1977, before Judges CRUMLISH, JR., WILKINSON, JR. and BLATT, sitting as a panel of three. Judge KRAMER did not participate in the decision.

OPINION BY JUDGE CRUMLISH, JR., September 2, 1977:

This is an appeal from a decision and order of the court of common pleas setting aside an assessment reduction by the Board of Property Assessment, Appeals and Review (Board) and reinstating the assessment prescribed in a prior settlement and court order. The issue is whether the taxpayer's attorney had authority to enter into the stipulation which led to the settlement. We agree with the lower court that he did have...

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