MELLON BANK, N.A. APPEAL

No. 1833 C.D. 1982.

78 Pa.Commw. 463 (1983)

Appeal of Mellon Bank, N.A. From Assessment of Property in the Second Ward of the City of Pittsburgh etc. Mellon Bank, N.A., Appellant.

Commonwealth Court of Pennsylvania.

November 22, 1983.


Attorney(s) appearing for the Case

Edward W. Seifert, with him Richard T. Wentley and Janie L. Pressley, Reed, Smith, Shaw & McClay, for appellant.

D.R. Pellegrini, City Solicitor, for appellee.

Argued October 5, 1983, before Judges WILLIAMS, JR., MacPHAIL and BLATT, sitting as a panel of three.


OPINION BY JUDGE BLATT, November 22, 1983:

Mellon Bank, N.A. (taxpayer) appeals here an order of the Court of Common Pleas of Allegheny County which assessed the fair market value on one of the taxpayer's banks1 at 9 million dollars for the 1980 tax year and at 9 1/2 million dollars for the 1981 tax year.2

After an initial determination as to value by the Board of Property Assessment (Board), the taxpayer...

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