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HOFFMAN TIRE, INC. ET AL. TAX APPEAL

No. 1641 C.D. 1976.

35 Pa.Commw. 395 (1978)

In re: Appeal of Hoffman Tire, Inc. and Upper Hanover Township Industrial Development Authority from a determination of the real estate assessment for the tax year 1974. Hoffman Tire, Inc. and Upper Hanover Township Industrial Development Authority, Appellants.

Commonwealth Court of Pennsylvania.

May 19, 1978.

Attorney(s) appearing for the Case

Jules Pearlstine, with him Edward J. Hardiman, and Pearlstine, Salkin, Hardiman and Robinson, for appellants.

Andrew B. Cantor and Joseph A. Smyth, Assistant County Solicitor, with them Wisler, Pearlstine, Talone, Craig & Garrity, for appellees.

Argued April 3, 1978, before Judges WILKINSON, JR., BLATT and DiSALLE, sitting as a panel of three.

OPINION BY JUDGE WILKINSON, JR., May 19, 1978:

Appellants, Hoffman Tire, Inc. and Upper Hanover Township Industrial Development Authority, seek review of the dismissal by the Montgomery County Court of Common Pleas of an appeal of a real estate tax assessment by the Montgomery County Board of Assessment Appeals (Board). Appellees herein are the Board, Montgomery County (County), Montgomery Township (Township) and the North Penn School District. We affirm the decision...

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