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KENNEY ET AL. v. KEEBLER CO.

Nos. 1730 and 1821 C.D. 1979.

53 Pa.Commw. 507 (1980)

George T. Kenney et al., Appellants v. Keebler Company, Appellee Keebler Company, Appellant v. George T. Kenney et al., Appellees.

Commonwealth Court of Pennsylvania.

August 21, 1980.

Attorney(s) appearing for the Case

Judith N. Dean, Deputy City Solicitor, with her Marjorie H. Stern, Assistant City Solicitor, Alan J. Davis, City Solicitor, and T. Michael Mather, Chairman of Litigation Department, for George T. Kenney et al.

Henry T. Reath, with him Sheri B. Friedman, and Alexis J. Anderson, Duane, Morris & Heckscher, for Keebler Company.

David A. Scholl, for Katie Leavell et al.

Christoper F. Stouffer, Hamilton, Darmopray and Malloy, for Amicus Curiae, Center City Residents' Association.

Argued June 4, 1980, before President Judge CRUMLISH and Judges WILKINSON, JR., ROGERS, BLATT, CRAIG, MacPHAIL and WILLIAMS, JR. Judge MENCER did not participate.

OPINION BY JUDGE WILKINSON, JR., August 21, 1980:

The instant case involves the objections of a variety of real estate owners in the City of Philadelphia (taxpayers) to the assessments of the Board of Revision of Taxes (Board) for the years 1975 through 1978. The Court of Common Pleas of Philadelphia County (Court) separated the issue of the ratio of assessed value to fair market value, common to each case, and decided this as one issue. The fair market value of each...

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