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  5. 52 Pa.Commw. 506 (1980)
 

STEVENSON ET AL. TAX ASSESSMENT CASE

No. 470 C.D. 1979, 581 C.D. 1979, and 604 C.D. 1979.

52 Pa.Commw. 506 (1980)

In Re: Appeal of Mt. Lebanon, Pa. From the 1976-77-78 Triennial Assessment of the Board of Property Assessment, Appeals and Review Upon the Property at 131 Markham Drive, in the Municipality of Mt. Lebanon, Pa. Mt. Lebanon, Pennsylvania, Appellant. In Re: Appeal of Mt. Lebanon, Pa. From the 1976-77-78 Triennial Assessment of the Board of Property Assessment, Appeals and Review Upon the Property at 131 Markham Drive, in the Municipality of Mt. Lebanon, Pa. Board of Property Assessment, Appeals and Review, Appellant.

Commonwealth Court of Pennsylvania.

July 2, 1980.

Attorney(s) appearing for the Case

John Michael Studeny, with him Guy L. Warman, Guy L. Warman and Associates, for James W. Stevenson, Jr. and Frances M. Stevenson.

James H. Roberts, with him Edwin L. Klett, Eckert, Seamans, Cherin & Mellot, for Mt. Lebanon, Pennsylvania.

John M. Silvestri, for the Board of Property Assessment, Appeals and Review.

Argued May 6, 1980, before President Judge CRUMLISH and Judges WILKINSON, JR., MENCER, ROGERS, BLATT, CRAIG and WILLIAMS, JR. Judge MacPHAIL did not participate.

OPINION BY JUDGE BLATT, July, 2, 1980:

This is a tax assessment appeal by James and Frances Stevenson (taxpayers) from the Court of Common Pleas of Allegheny County. The municipality of Mt. Lebanon (Mt. Lebanon) and the Allegheny County Board of Property Assessment, Appeals and Review (Board) have cross-appealed, and the appeals have been consolidated here for argument and disposition.

The taxpayers are owners of and live on the property at 131 Markham Drive...

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