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C. OF WK.-BR. I. D. A. ET AL. v. BD. OF T. A., CO. OF LUZ.

No. 2124 C.D. 1983.

89 Pa.Commw. 182 (1985)

City of Wilkes-Barre Industrial Development Authority and the Wilkes-Barre Inn, a Limited Partnership, Appellants v. Board of Tax Assessment Appeals of the County of Luzerne, Appellee.

Commonwealth Court of Pennsylvania.

May 8, 1985.

Attorney(s) appearing for the Case

John G. Whelley, Jr., with him, Edward A. Monsky, Rosenn, Jenkins & Greenwald, for appellants.

James V. Senape, Jr., with him, Sol Lubin, for appellee.

Argued December 12, 1984, before Judges ROGERS, CRAIG and DOYLE, sitting as a panel of three.

OPINION BY JUDGE DOYLE, May 8, 1985:

This is a tax assessment case in which Appellants, City of Wilkes-Barre Industrial Development Authority and the Wilkes-Barre Inn, appeal from the order of the Luzerne County Court of Common Pleas which found the fair market value of Appellant's property to be $4,758,380.00 for the 1982 tax year.

Appellants are the owners of the Sheraton-Crossgates Hotel located in downtown Wilkes-Barre, Pennsylvania. On December 22, 1981...

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