F & M SCHAEFFER v. BOARD OF APPEALS


133 Pa.Commw. 197 (1990)

575 A.2d 649

F & M SCHAEFFER BREWING COMPANY, c/o Stroh Brewing Company, Appellant, v. LEHIGH COUNTY BOARD OF APPEALS and County of Lehigh, Appellee (Four Cases).

Commonwealth Court of Pennsylvania.

Decided May 17, 1990.


Attorney(s) appearing for the Case

Seth I. Davenport, with him, John E. Garippa, Garippa & Trevenen, P.C., for appellant.

Thomas M. Caffrey, Asst. County Sol., with him, Lawrence J. Brenner, Allentown, and Alfred K. Hettinger, County Sol., for appellee.

Anthony R. Thompson, Thompson, Somach & Van Gilder, Allentown, for amici curiaw, Pennsylvania Chamber of Business and Industry, and Institute of Property Taxation.

Before CRAIG and PALLADINO, JJ., and BARRY, Senior Judge.


OPINION

BARRY, Senior Judge.

F & M Schaeffer Brewing Co./Stroh Brewing Co. (taxpayer-appellant), appeals an order of President Judge Backenstoe of the Court of Common Pleas of Lehigh County which denied the taxpayer's appeal, determined the fair market value of the taxpayer's brewery property for the years of 1984-1988 as $34 million, and established the property's assessed value as follows: $8,432,000 for 1984; $8,058,000 for 1985; $7,548,000 for 1986...

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