OPINION BY JUDGE DOYLE, September 11, 1986:
This is a tax assessment case in which Appellants, the City of Wilkes-Barre Industrial Development Authority and the Wilkes-Barre Inn, appeal from the order of the Court of Common Pleas of Luzerne County which established the fair market value of Appellants' property for the 1982 tax year as $4,758,380.00.
This matter was the subject of a prior appeal to this court in City of Wilkes-Barre Industrial Development...
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