M. W. KELLOGG CO. APPEAL

No. 962 C.D. 1983.

89 Pa.Commw. 320 (1985)

In Re: Appeal of the M. W. Kellogg Company (A Wholly Owned Subsidiary of Wheelabrator-Frye, Inc.) as Successor to Pullman-Standard Car Manufacturing Company and Pullman Incorporated From the Action of the Board for the Assessment and Revision of Taxes on Property Situate in Butler Township Ward II and the City of Butler Ward III, Butler County, Pennsylvania. The M. W. Kellogg Company, Appellant.

Commonwealth Court of Pennsylvania.

May 17, 1985.


Attorney(s) appearing for the Case

John R. Dingess, with him, Joseph A. Katarincic, Kirkpatrick, Lockhart, Johnson & Hutchison, for appellant.

Alexander H. Lindsay, Jr., with him, William C. Robinson, County Solicitor, Henninger & Robinson, for appellee.

Argued November 15, 1984, before Judges ROGERS, MacPHAIL and PALLADINO, sitting as a panel of three.


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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