OPINION BY JUDGE PALLADINO, May 17, 1985:
The M.W. Kellogg Company (taxpayer) appeals from an order of the Court of Common Pleas of Butler County (trial court) which dismissed its appeal from a decision by the county's Board of Property Assessment. The Board fixed the fair market value of the taxpayer's property for 1983 at $6,388,010, and the assessed value at 75% of market value, or $4,791,016.
We must decide whether the trial court, in refusing to reduce...
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