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MacDONALD, ILLIG, ET AL. v. ERIE COUNTY

145 Pa.Commw. 521 (1992)

604 A.2d 306

MacDONALD, ILLIG, JONES & BRITTON v. ERIE COUNTY BOARD OF ASSESSMENT APPEALS and the County of Erie Appeal of ERIE COUNTY BOARD OF ASSESSMENT APPEALS.

Commonwealth Court of Pennsylvania.

Decided February 14, 1992.

Reargument Denied April 2, 1992.

Attorney(s) appearing for the Case

Ted G. Miller, Asst. County Sol., for appellant.

James R. Walczak, for appellees.

Before McGINLEY and PELLEGRINI, JJ., and SILVESTRI, Senior Judge.

McGINLEY, Judge.

The Erie County Board of Assessment Appeals (Board) and intervenor County of Erie (County) appeal from an order of the Court of Common Pleas of Erie County (trial court) that granted the motion for summary judgment of McDonald, Illig, Jones & Britton (McDonald, Illig) in a real estate tax assessment appeal. The motion requested a determination that a tax exemption under ordinances and a

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