PELLEGRINI, Judge.
Union Electric Corporation and Kohn, Inc. (collectively, Taxpayers) appeal from an order of the Court of Common Pleas of Allegheny County (trial court) quashing their tax assessment appeals and not accepting their appeals nunc pro tunc.
Taxpayers are the owners of separate properties located in Allegheny County (County). In January 1996, Taxpayers received their real estate assessment notice for tax year 1996. Section 11 of the General...
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