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CONSOL PENNSYLVANIA COAL COMPANY v. BD. OF ASSESS.

151 Pa.Commw. 539 (1992)

617 A.2d 852

CONSOL PENNSYLVANIA COAL COMPANY v. The BOARD OF ASSESSMENT APPEALS OF GREENE COUNTY, Pennsylvania. The MONONGAHELA RAILWAY COMPANY v. The BOARD OF ASSESSMENT APPEALS OF GREENE COUNTY, Pennsylvania. Appeal of MONONGAHELA RAILWAY COMPANY and Consol Pennsylvania Coal Company, Appellants.

Commonwealth Court of Pennsylvania.

Decided November 19, 1992.

Petition for Allowance of Appeal Denied May 7, 1993.

Attorney(s) appearing for the Case

Eugene Illovsky and Joseph A. Katarincic, for appellants.

David C. Cook, for appellees.

Daniel F. Svidro and Glenn R. Toothman, III, for intervenors.

Before CRAIG, President Judge, and DOYLE, PALLADINO, McGINLEY, PELLEGRINI, FRIEDMAN, and KELLEY, JJ.

McGINLEY, Judge.

These consolidated appeals concern an order of the Court of Common Pleas of Greene County (common pleas court) that determined the value of a railroad right-of-way for the years 1989 and 1990 at $23,904,225, directed the Greene County Assessment Office to apply the common level ratio of 22 percent to the foregoing value in order to determine the assessed valuation of the subject property, directed the taxing authorities of Greene County to return...

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