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ALLENTOWN POWER CENTER v. WHITEHALL TP.

735 A.2d 741 (1999)

ALLENTOWN POWER CENTER, L.P., Appellant, v. TOWNSHIP OF WHITEHALL, Lehigh County Board of Assessment Appeals and County of Lehigh.

Commonwealth Court of Pennsylvania.

Decided July 27, 1999.

Attorney(s) appearing for the Case

Anthony R. Thompson, Allentown, for appellant.

Ronnie F. Hess, Allentown, for appellee.

Before PELLEGRINI, J., LEADBETTER, J., and RODGERS, Senior Judge.

LEADBETTER, Judge.

Allentown Power Center (APC) appeals from an order of the Court of Common Pleas of Lehigh County (trial court) denying its motion to dismiss an assessment appeal.

In 1990, the Lehigh County Assessment Office reassessed all tax parcels in Lehigh County. APC's property was appraised at $2,098,800 and assessed at $1,049,400. This assessment was never challenged or changed until September 1996, when Whitehall Township (Township) filed a notice...

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