DANA CORP. ET AL. v. WENTZ ET AL.

Nos. 100 Misc. Docket No. 4, 101 Misc. Docket No. 4, 102 Misc. Docket No. 4, 103 Misc. Docket No. 4, and 104 Misc. Docket No. 4.

95 Pa.Commw. 269 (1986)

505 A.2d 639

Dana Corporation, et al., Appellants v. William P. Wentz, Jr., et al., Appellees. Plymouth Meeting Mall, Inc., Appellant v. Montgomery County Board of Assessment Appeals, et al., Appellees. Rouse-Plymouth, Inc., Appellant v. Montgomery County Board of Assessment Appeals, et al., Appellees. SPS Technologies, Inc., Appellant v. William P. Wentz, Jr., et al., Appellees. The Estate of A. H. Weiss, et al., Appellants v. Montgomery County Board of Assessment Appeals, et al., Appellees.

Commonwealth Court of Pennsylvania.

Argued November 15, 1985.


Attorney(s) appearing for the Case

Henry T. Reath, with him, Robert B. Parks, Duane, Morris & Heckscher, for appellants, Dana Corporation, et al.

William H. Bradbury, III, Wright, Manning & Sagendorph, for appellants, Plymouth Meeting Mall, Inc. and Rouse-Plymouth, Inc.

Jeremiah J. Cardamone, with him, Ann Thornburg Weiss, Timoney, Knox, Hasson & Weand, for appellant, SPS Technologies, Inc.

Edward J. Hughes, Kaufman & Hughes, for appellants, Estate of A. H. Weiss, deceased, et al.

Bernard A. Moore, Solicitor, with him, Bert M. Goodman, Assistant County Solicitor, for appellee, Montgomery County Board of Assessment Appeals.

Bruce J. Eckel, Assistant County Solicitor, for appellee, County of Montgomery.

Marc B. Davis, Pearlstine, Salkin, Hardiman & Robinson; Andrew B. Cantor, with him, Cassin W. Craig and Charles Potash, Wisler, Pearlstine, Talone, Craig & Garrity; Gilbert P. High, High, Swartz, Roberts & Seidel; John F. Walsh, Phillip R. Detwiler & Associates, and Parke H. Ulrich, Fox, Differ, Callahan, Ulrich & O'Hara, for other appellees.

Before Judges MacPHAIL and COLINS, and Senior Judge BLATT, sitting as a panel of three.


OPINION BY JUDGE MacPHAIL, February 25, 1986:

Dana Corporation, Plymouth Meeting Mall, Inc., Rouse-Plymouth, Inc., SPS Technologies, Inc., and The Estate of A. H. Weiss (collectively referred to as "Taxpayers") appeal here an order of the Court of Common Pleas of Montgomery County which approved the common level ratio and the assessment methodology used by the Board of Assessment Appeals (Board) in Montgomery County in assessing Taxpayers' real estate for the years...

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