MARRIOTT CORP. v. BD. OF ASSESS. APPEALS

Nos. 1429 C.D. 1980, 650 C.D. 1981.

63 Pa.Commw. 622 (1982)

Marriott Corporation and Equitable Life Assurance Society of the United States, Appellants v. Board of Assessment Appeals of Montgomery County, Appellee. Bucks County Board of Assessment Appeals, Appellant v. Street Road Associates, Appellee.

Commonwealth Court of Pennsylvania.

Argued November 19, 1981.

January 6, 1982.


Attorney(s) appearing for the Case

Jeremiah J. Cardamone, with him Curtis Wright, Timoney, Knox, Hasson & Weand, for appellants, Marriott Corporation and Equitable Life Assurance Society of The United States.

Harris F. Goldich, with him Cassin W. Craig and Charles Potash, Wisler, Pearlstine, Talone, Craig & Garrity, and Parker H. Wilson, for appellees, Board of Assessment Appeals of Montgomery County.

Martin J. King, for appellant, Bucks County Board of Assessment Appeals.

Ronald J. Smolow, for appellee, Street Road Associates.

Argued November 19, 1981, before Judges MENCER, BLATT and CRAIG, sitting as a panel of three.


OPINION BY JUDGE CRAIG, January 6, 1982:

These two appeals, although not consolidated, involve the same principal question of law — the effect to be given Section 9 of The General Assessment Law (Law),1 72 P.S. § 5350.

At No. 650 C.D. 1981, the Bucks County Board of Assessment Appeals (Bucks County Board) appeals from an order in mandamus issued by the Common Pleas Court of Bucks County directing that board to grant...

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