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  5. 70 Pa.Commw. 377 (1982)
 

IN RE: 701 LIBERTY AVE. REALTY CO., ETC.

No. 2850 C.D. 1981; 2851 C.D. 1981; 2852 C.D. 1981; 2853 C.D. 1981; 2999 C.D. 1981 and 3000 C.D. 1981.

70 Pa.Commw. 377 (1982)

In Re: 701 Liberty Avenue Realty Co., etc. Board of Property Assessment, Appeals and Review, Appellant. In Re: 701 Liberty Avenue Realty Co., etc. Board of Property Assessment, Appeals and Review, Appellant. In Re: Appeal of the City of Pittsburgh etc. Board of Property Assessment, Appeals and Review, Appellant. In Re: Appeal of the City of Pittsburgh etc. Board of Property Assessment, Appeals and Review, Appellant. In Re: 701 Liberty Avenue Realty Co., etc. 701 Liberty Avenue Realty Co., Appellant. In Re: Appeal of the City of Pittsburgh etc. 701 Liberty Avenue Realty Co., Appellant.

Commonwealth Court of Pennsylvania.

December 13, 1982.

Attorney(s) appearing for the Case

John M. Silvestri, for appellant, Board of Property Assessment, Appeals and Review.

Ronald S. Lombard, with him Michael Hahalyak, D.R. Pellegrini and William P. Bresnahan, for appellee, 701 Liberty Avenue Realty Co., etc.

Argued October 7, 1982, before Judges BLATT, CRAIG and MacPHAIL, sitting as a panel of three.

OPINION BY JUDGE CRAIG, December 13, 1982:

The Board of Property Assessment, Appeals and Review of Allegheny County and 701 Liberty Avenue Realty Company have each brought separate appeals from a consolidated order of the Common Pleas Court of Allegheny County.

This case originates from the board's revision of the tax assessment of an office building property, the Clark Building, for the years 1979 and 1980.

The City of Pittsburgh, as taxing body,...

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