SMITH, J.
Centre County (County) and the Centre County Board of Assessment Appeals (Board) (collectively Appellants) appeal from an order of the Centre County Court of Common Pleas that vacated a Board-adopted resolution assigning a zero value to all professionals trades and occupations subject to an occupational assessment tax (OAT) and granted mandamus requiring that the Board value occupations in accordance with Section 602 of The Fourth to Eighth Class County...
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