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DUNN v. BOARD OF PROPERTY ASSESSMENT

877 A.2d 504 (2005)

Lawrence W. DUNN and Carol L. Dunn, his wife, Coin Flip Associates, a Pennsylvania General Partnership, Mayview Road Associates Trust Agreement, Highland Farms Incorporated and Lowries Run Road Trust Agreement, on behalf of all similarly-situated taxpayers v. The BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW OF ALLEGHENY COUNTY and County of Allegheny and All Local Taxing Authorities Located in Allegheny County. James T. Beebout and Karen L. Ferri, on behalf of themselves and others similarly-situated v. The Board of Property Assessment, Appeals and Review of Allegheny County and County of Allegheny and All Local Taxing Authorities Located in Allegheny County. Appeal of: Lawrence W. Dunn and Carol L. Dunn, his wife, Coin Flip Associates, a Pennsylvania General Partnership, Mayview Road Associates Trust Agreement, Highland Farms Incorporated, and Lowries Run Road Trust Agreement, on behalf of all similarly-situated taxpayers.

Commonwealth Court of Pennsylvania.

Decided June 1, 2005.

Reargument Denied July 28, 2005.

Attorney(s) appearing for the Case

Dusty E. Kirk and Samuel P. Kamin, Pittsburgh, for appellants.

Ira Weiss, Pittsburgh, for appellees.

BEFORE: McGINLEY, Judge, FRIEDMAN, Judge, and KELLEY, Senior Judge.

OPINION BY Senior Judge KELLEY.

The appellants in this matter (Taxpayers)1 appeal from the order of the Court of Common Pleas of Allegheny County (trial court) dismissing all counts of Taxpayers' second amended class action complaint. We affirm.

On January 1, 1996, the Allegheny County Board of Property Assessment, Appeals and Review (Board) adopted a resolution which froze property assessments...

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