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WESTMORELAND COUNTY v. ALLEGHENY COUNTY

723 A.2d 1084 (1999)

WESTMORELAND COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY and John K. Whiteford v. ALLEGHENY COUNTY BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW; Allegheny County; Gateway School District; Municipality of Monroeville; County of Westmoreland; Westmoreland County Board of Assessment Appeals; Franklin Regional School District; Municipality of Murrysville. Allegheny County, Appellant.

Commonwealth Court of Pennsylvania.

Decided January 27, 1999.

Attorney(s) appearing for the Case

Byron D. Xides, Pittsburgh, for appellant.

John K. Whiteford, appellee, pro se.

Before McGINLEY, J., FLAHERTY, J., and RODGERS, Senior Judge.

RODGERS, Senior Judge.

Allegheny County (County) appeals from the May 26, 1998 order of the Court of Common Pleas of Allegheny County (trial court) that ordered the County to pay $2500.00 in counsel fees and $10,000.00 in punitive damages to John K. Whiteford. We reverse.

In January of 1991, Whiteford filed an equity action with the trial court seeking to determine the tax situs of his property, located at 3245 Miracle Drive.1...

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