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  5. 67 Pa.Commw. 304 (1982)
 

IN RE: APPEAL OF SGRO ET AL.

Nos. 2654 C.D. 1981, 2655 C.D. 1981, 2656 C.D. 1981, 2657 C.D. 1981, 2658 C.D. 1981, 2659 C.D. 1981, 2660 C.D. 1981, 2661 C.D. 1981, 2662 C.D. 1981, 2663 C.D. 1981, and 2664 C.D. 1981.

67 Pa.Commw. 304 (1982)

In Re: Appeal of George D. Sgro and G. Arlene Sgro, Etc. Armstrong County Board of Assessment Appeals, Appellant. In Re: Appeal of Kittanning Professional Building, Inc., A Corporation, Etc. Armstrong County Board of Assessment Appeals, Appellant. In Re: Appeal of James D. McClister and H.H. Heilman, Jr., Etc. Armstrong County Board of Assessment Appeals, Appellant. In Re: Appeal of Frank H. McNutt, Jr. and H.H. Heilman, Jr., Etc. Armstrong County Board of Assessment Appeals, Appellant. In Re: Appeal of Edward D. Bierer and Esther Bierer, Etc. Armstrong County Board of Assessment Appeals, Appellant. In Re: Appeal of Mary McNutt From Order of Armstrong County Board of Assessment Appeals, Etc. Armstrong County Board of Assessment Appeals, Appellant. In Re: Appeal of T. Pearl Campbell From Order of Armstrong County Board of Assessment Appeals, Etc. Armstrong County Board of Assessment Appeals, Appellant. In Re: Appeal of W.R. Davis From Order of Armstrong County Board of Assessment Appeals, Etc. Armstrong County Board of Assessment Appeals, Appellant. In Re: Appeal of W.R. Davis From Order of Armstrong County Board of Assessment Appeals, Etc. Armstrong County Board of Assessment Appeals, Appellant. In Re: Appeal of Robert G. Nolte From Order of Armstrong County Board of Assessment Appeals, Etc. Armstrong County Board of Assessment Appeals, Appellant. In Re: Appeal of Ralph C. John, Frederick L. John, II and Joseph E. Breman, Etc. Armstrong County Board of Assessment Appeals, Appellant.

Commonwealth Court of Pennsylvania.

July 6, 1982.

Attorney(s) appearing for the Case

Edward J. Steiner, Steiner and Steiner, for appellant.

B. Albert Bertocchi, McCue, Bertocchi and Heim, for appellees, George D. Sgro and G. Arlene Sgro, his wife.

H.H. Heilman, Jr., Heilman and McClister, with him Robert E. Pryde, Peter Calarie, Calarie & Calarie, James G. Callas, Callas and Graff, and Ralph C. John, for appellees.

Argued May 5, 1982, before Judges ROGERS, CRAIG and DOYLE, sitting as a panel of three.

OPINION BY JUDGE CRAIG, July 6, 1982:

The Armstrong County Board of Assessment (board) has appealed orders of the Court of Common Pleas of Armstrong County sustaining taxpayers' appeals in eleven cases consolidated here. The taxpayers have filed motions to quash the board's appeals to this court.

The common pleas court held a consolidated hearing de novo on the taxpayers' appeals from the board's orders raising taxpayers' real estate assessments. After hearing...

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