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TERMINAL FREIGHT HANDLING CORP. v. BOARD OF ASSESSMENT

790 A.2d 1068 (2001)

TERMINAL FREIGHT HANDLING CORP. v. BOARD OF ASSESSMENT APPEALS. Sears/Terminal Freight Handling Corp. v. Board of Assessment Appeals (Three Cases). Appeal of Terminal Freight Handling Corp. and Sears/Terminal Freight Handling Corp.

Commonwealth Court of Pennsylvania.

Decided December 5, 2001.

As Amended December 10, 2001.

Reargument Denied January 30, 2002.

Attorney(s) appearing for the Case

Anthony R. Thompson, Allentown, for appellants.

John A. Bednarz, Jr., Wilkes-Barre, for appellees, Sugar Notch Borough and Warrior Run Borough.

Robert V. Davidson, Kingston, for appellee, Hanover Tp.

Joseph Van Jura, Wilkes-Barre, for appellee, Hanover Area School Dist.

David E. Schwager, Wilkes-Barre, for appellee, Bd. of Assessment Appeals.

Before PELLEGRINI, Judge, KELLEY, Judge and RODGERS, Senior Judge.

Opinion by Judge PELLEGRINI.

Sears/Terminal Freight Handling Corporation and Terminal Freight Handling Corporation (collectively, Sears) appeal from the entry of a judgment of non pros by the Court of Common Pleas of Luzerne County (trial court) for Sears' inexcusable delay in proceeding with tax appeals for its warehouse parcels filed in 1994 and in 1998.

In October 1992, the Luzerne County Assessment Office sent Sears notice of its original assessment following...

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