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AIR PRODUCTS & CHEMICALS, INC. v. BD. OF ASSESSMENT

720 A.2d 790 (1998)

AIR PRODUCTS & CHEMICALS, INC. v. BOARD OF ASSESSMENT APPEALS OF LEHIGH COUNTY, Appellant.

Commonwealth Court of Pennsylvania.

Decided October 8, 1998.

Attorney(s) appearing for the Case

Emil W. Kantra, II, Allentown, for appellant.

Joseph A. Fitzpatrick, Jr., Center Valley, for appellee.

Before COLINS, President Judge, LEADBETTER, J., and MIRARCHI, Jr., Senior Judge.

LEADBETTER, Judge.

The County of Lehigh (County) appeals from the order of the Court of Common Pleas of Lehigh County (trial court) granting Air Products & Chemicals, Inc.'s (Air Products) tax assessment appeal. The issues raised on appeal are whether the trial court: (1) erroneously employed a "value-in-use" analysis in determining the fair market value of the property; and (2) erred in awarding Air Products a refund for taxes overpaid rather than a credit against...

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