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BOROUGH of WEST VIEW et al. APPEAL

No. 3020 C.D. 1982.

93 Pa.Commw. 380 (1985)

In Re: Appeal of the Borough of West View and North Hills School District From the Assessment of the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, of Allegheny County Industrial Development — West View Associates. The Borough of West View and North Hills School District, Appellant.

Commonwealth Court of Pennsylvania.

December 9, 1985.

Attorney(s) appearing for the Case

H. James O'Connor II, with him, Fred E. Baxter, Jr., for appellant, West View Borough.

Lee A. Donaldson, Jr., Donaldson & Donaldson, for appellant, North Hills School District.

Thomas M. Castello, with him, John F. Cambest and William J. Fahey, Conway, Meyer & Cambest, for appellee, West View Associates.

Argued October 7, 1985, before Judges ROGERS and PALLADINO, and Senior Judge KALISH, sitting as a panel of three.

OPINION BY SENIOR JUDGE KALISH, December 9, 1985:

School District appealed the decision of the Board of Property Assessment (Board) reducing the real estate tax assessment of West View Associates' property from $132,500 to $50,000. The Board advised the taxing authorities of this final notice by mailing to the authorities a form dated December 23, 1981 and entitled "Disposition of Appeal from Real Estate...

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