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KOPPEL STEEL v. BD. OF ASSESSMENT APPEALS

849 A.2d 303 (2004)

In re KOPPEL STEEL CORPORATION from action of the Board of Assessment Appeals of Beaver County, Pennsylvania with properties situated in Big Beaver Borough v. BOARD OF ASSESSMENT APPEALS OF BEAVER COUNTY, Pennsylvania. Appeal of Koppel Steel Corporation.

Commonwealth Court of Pennsylvania.

Decided May 11, 2004.

Attorney(s) appearing for the Case

John A. Straka III, Pittsburgh, for appellant.

Anthony Giglio, Pittsburgh, for appellee, Big Beaver Falls Area.

Deborah A. Kunselman, Beaver, for appellee, Board of Assessment Appeals of Beaver Cnty.

BEFORE: FRIEDMAN, Judge, LEADBETTER, Judge, and FLAHERTY, Senior Judge.

OPINION BY Judge FRIEDMAN.1

Koppel Steel Corporation (Koppel Steel) appeals from the July 15, 2003, order of the Court of Common Pleas of Beaver County (trial court), which dismissed Koppel Steel's tax assessment appeal and affirmed the taxing authority's assessment for the tax parcels in question. We reverse and remand.

Koppel Steel owns eleven parcels of real estate within the Big Beaver Falls School District (School District...

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