OPINION BY Judge PELLEGRINI.
Expressway 95 Business Center, LP (Taxpayer) appeals from an order of the Court of Common Pleas of Bucks County (trial court) sustaining the Bucks County Board of Assessment's (Board) determination of the fair market value of Taxpayer's three tax parcels for tax years 2004, 2005 and 2006.
Taxpayer owns three tax parcels in Bensalem Township, Bucks County, Pennsylvania, on which 10 industrial buildings are located.
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