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F & M SCHAEFFER BREWING v. LEHIGH CTY.

530 Pa. 451 (1992)

610 A.2d 1

F & M SCHAEFFER BREWING COMPANY: c/o Stroh Brewing Company, Appellant, v. LEHIGH COUNTY BOARD OF APPEALS and County of Lehigh, Appellees.

Supreme Court of Pennsylvania.

Decided May 18, 1992.

Attorney(s) appearing for the Case

John E. Garippa, Seth I. Davenport, Montclair, N.J., for appellant.

Anthony R. Thompson, Allentown, (for amicus curiae Pennsylvania Chamber of Business and Industry and Institute of Property Taxation).

Al Hettinger, Frank J. Madey, Allentown, William E. Schantz, Sol. for Upper Macungie, for appellees.

Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, ZAPPALA, PAPADAKOS and CAPPY, JJ.

OPINION ANNOUNCING THE JUDGMENT OF THE COURT

LARSEN, Justice.

Appellant F & M Schaeffer Brewing Company, c/o Stroh Brewing Company appeals from the order of the Commonwealth Court affirming the denial of appellant's tax assessment appeal by the Lehigh County Court of Common Pleas, which determined that appellant's property had a fair market value of $34 million for the years 1984-1988 and that the property's assessed value was $8,432,000 for 1984; $8...

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