OPINION BY JUDGE WILKINSON, December 9, 1976:
These appeals arise from an adjudication of the Court of Common Pleas of Allegheny County which sustained in part and reversed in part real estate tax assessments by the Board of Property Assessment, Appeals and Review of Allegheny County and the Board of Revision of Taxes and Appeals of the City of Clairton (hereinafter referred to collectively as the Boards). In 1968, appellees included in their real estate tax assessments...
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