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IN RE TP. OF SOUTH WHITEHALL

496 Pa. 152 (1981)

436 A.2d 589

In re Appeal of the TOWNSHIP OF SOUTH WHITEHALL, a Municipal Corporation and First Class Township, from the Decisions of the Board of Assessment Appeals of the County of Lehigh, Commonwealth of Pennsylvania. Appeal of HOLIDAY INNS, INC. and Laneco, Inc.

Supreme Court of Pennsylvania.

Decided July 8, 1981.

Attorney(s) appearing for the Case

Anthony R. Thompson, Allentown, for Holiday Inns.

James L. Weirbach, Allentown, for Laneco, Inc.

J. Jackson Eaton, III, Allentown, for Tp. of South Whitehall.

Alfred K. Hettinger, Allentown, for County of Lehigh.

Henry T. Reath, Alexis J. Anderson, Philadelphia, amicus curiae for appellants.

Before ROBERTS, NIX, LARSEN, FLAHERTY and KAUFFMAN, JJ.

OPINION OF THE COURT

ROBERTS, Justice.

Like its companion Keebler Co. v. Philadelphia Board of Revision of Taxes, 496 Pa. 140, 436 A.2d 583 (1981), this matter involves the assessment of real property. For the reasons which follow, the orders of both the Court of Common Pleas of Lehigh County and the Commonwealth Court are vacated and the record remanded to the court of common pleas...

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