781 A.2d 268 (2001)

CITY OF PHILADELPHIA, Appellant, v. OLS HOTEL PARTNERS, L.P. t/a The Four Seasons Hotel Philadelphia. City of Philadelphia, v. OLS Hotel Partners, L.P. t/a The Four Seasons Hotel Philadelphia, Appellant. City of Philadelphia, v. Central Parking Systems of Pennsylvania, Inc., Appellant.

Commonwealth Court of Pennsylvania.

Decided July 26, 2001.

Reargument Denied October 3, 2001.

Attorney(s) appearing for the Case

Craig D. Ginsburg, Philadelphia, for appellant, City of Philadelphia.

Stewart M. Weintraub, Philadelphia, for appellant, Central Parking Systems of PA, Inc.

David M. Kuchinos, Philadelphia, for appellee.

Before DOYLE, President Judge, FRIEDMAN, J., and MIRARCHI, Jr., Senior Judge.

Reargument En Banc Denied October 3, 2001.


The City of Philadelphia (City), OLS Hotel Partners, L.P., t/a The Four Seasons Hotel Philadelphia (OLS Hotel) and Central Parking Systems of Pennsylvania, Inc. (Central Parking) appeal from the December 23, 1999 orders of the Court of Common Pleas of Philadelphia County (trial court), which affirmed in part and reversed in part the June 29, 1999 decision of the Tax Review Board (Board) relating to...

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