OPINION BY JUDGE MENCER, February 23, 1978:
The Board of Commissioners of Potter County, the Potter County Board of Assessment Appeals, and the Chief Assessor of Potter County (defendants) appeal from orders of the Court of Common Pleas of Potter County denying petitions to open peremptory judgments entered against them in two actions in mandamus. The plaintiffs in both cases, which were consolidated for argument before this Court, are Potter County taxpayers. This...
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