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SHENANDOAH MOBILE CO. v. DAUPHIN COUNTY BD.

869 A.2d 562 (2005)

SHENANDOAH MOBILE COMPANY, and Shenandoah Personal Communications Company, Appellants v. DAUPHIN COUNTY BOARD OF ASSESSMENT, APPEALS.

Commonwealth Court of Pennsylvania.

Decided February 1, 2005.

Reargument Denied April 5, 2005.

Attorney(s) appearing for the Case

Carl C. Risch, Carlisle, for appellants.

Carl G. Wass, Harrisburg, for appellee.

BEFORE: COLINS, President Judge, PELLEGRINI, Judge, and COHN JUBELIRER, Judge.

OPINION BY Judge COHN JUBELIRER.

Shenandoah Mobile Company and Shenandoah Personal Communications Company (collectively, Shenandoah) appeal from an order of the Court of Common Pleas of Dauphin County (common pleas) that dismissed Shenandoah's appeal of a decision of the Dauphin County Board of Assessment Appeals (Board). The Board's decision upheld a realty tax assessment of a cellular communications tower and related equipment...

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