J. C. PENNEY CO., INC. APPEAL

Nos. 3105 C.D. 1982, 3106 C.D. 1982, 3107 C.D. 1982, and 3108 C.D. 1982.

89 Pa.Commw. 537 (1985)

In Re: Appeal of J. C. Penney Co., Inc., From the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania. J. C. Penney Company, Inc., Appellant. In Re: Appeal of J. C. Penney Co., Inc., From the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania. J. C. Penney Company, Inc., Appellant. In Re: Appeal of J. C. Penney Co., Inc., From the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania. J. C. Penney Company, Inc., Appellant. In Re: Appeal of J. C. Penney Co., Inc., From the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania. J. C. Penney Company, Inc., Appellant.

Commonwealth Court of Pennsylvania.

May 30, 1985.


Attorney(s) appearing for the Case

Seth I. Davenport, with him, John E. Garippa, for appellant.

Martin W. Sheerer, with him, James H. McLean and Ira Weiss, for appellees.

Argued March 14, 1985, before Judges MacPHAIL, BARRY and COLINS, sitting as a panel of three.


OPINION BY JUDGE BARRY, May 30, 1985:

J. C. Penney Co., Inc. (appellant) appeals four orders of the Court of Common Pleas of Allegheny County quashing as untimely its appeals from decisions by the Board of Property Assessment, Appeals and Review of Allegheny County (Board).

These four appeals involve assessments of two properties owned by appellant. Nos. 3105 and 3106 C.D. 1982 arise from tax appeals which were filed with the trial court in 1981 (1981 appeals...

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