COM. TRUST CO. OF PGH. APPEAL

Nos. 2151 C.D. 1983, 2152 C.D. 1983, 2153 C.D. 1983 and 2154 C.D. 1983.

88 Pa.Commw. 618 (1985)

In Re: Appeal of the Township of Ross and North Hills School District From the Assessments of the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, of Commonwealth Trust Co. of Pittsburgh, et al. Commonwealth Trust Co. of Pittsburgh, Appellant. In Re: Appeal of the Township of Ross and North Hills School District From the Assessments of the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, of McKnight Shopping Center, Inc., Union National Bank of Pittsburgh (Trustee). McKnight Shopping Center, Inc., Union National Bank of Pittsburgh (Trustee), Appellant. In Re: Appeal of the Township of Ross and North Hills School District From the Assessments of the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, of Horne North Development Corp. Horne North Development Corp., Appellant. In Re: Appeal of the Township of Ross and North Hills School District From the Assessments of the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, of Northway Mall, Inc. Northway Mall, Inc., Appellant.

Commonwealth Court of Pennsylvania.

April 18, 1985.


Attorney(s) appearing for the Case

Judd N. Poffinberger, Jr., Kirkpatrick, Lockhart, Johnson & Hutchison, for appellants.

Michael J. Witherel, Gondelman, Baxter, McVerry, Smith, Yatch & Trimm, for appellees.

William J. Fahey, for appellee, Board of Property Assessment, Appeals and Review of Allegheny County.

Lee A. Donaldson, for appellee, North Hills School District.

William W. Milnes, for appellee, Township of Ross.

William P. Bresnahan, for appellee, Allegheny County.

Argued March 11, 1985, before Judges CRAIG, COLINS and PALLADINO, sitting as a panel of three.


OPINION BY JUDGE PALLADINO, April 18, 1985:

Appellants are four owners of contiguous parcels of real estate which form an enclosed shopping mall in Ross Township, Allegheny County, Pennsylvania. Appellants had appealed to the Board of Property Assessments, Appeals and Review of Allegheny County (Board) from the real estate assessments previously made by the Board for eight tax years, including two triennial periods, 1974-1976 and 1977-1979, and two annual periods...

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