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CNG COAL CO. v. GREENE CTY. BD. OF A. & R.

Nos. 2479 C.D. 1987 and 2861 C.D. 1987.

121 Pa.Commw. 443 (1988)

551 A.2d 328

CNG Coal Company, a Corporation, Appellant v. Greene County Board of Assessment and Revision of Taxes, Appellee.

Commonwealth Court of Pennsylvania.

December 2, 1988.

Attorney(s) appearing for the Case

Ewing B. Pollock, Pollock, Pollock & Thomas, for appellant.

David C. Hook, Hook and Hook, for appellee, Greene County Board of Assessment.

Barbara A. Rizzo, with her, Robert T. Crothers, Peacock, Keller, Yohe, Day & Ecker, for intervenor, West Greene School District.

Argued May 23, 1988, before Judges CRAIG and McGINLEY, and Senior Judge NARICK, sitting as a panel of three.

OPINION BY JUDGE McGINLEY, December 2, 1988:

The Appellant CNG Coal Company brings two consolidated appeals involving a tax assessment of its property. In the first case, the Appellant appeals from the decision of the Court of Common Pleas of Greene County (trial court) which sustained the decision of the Greene County Board of Assessment and Revision of Taxes (Board) as to the fair market value of real estate which is owned by the Appellant, and which determined...

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