APPEAL OF MUNICIPALITY OF PENN HILLS


519 Pa. 164 (1988)

546 A.2d 50

In re Appeal of the MUNICIPALITY OF PENN HILLS and Penn Hills School District from the Action of the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania on Property of U.S. Steel Corp., Universal Atlas Cement Co. Situate in the Municipality of Penn Hills, Property Owned by U.S. Steel Corp., Universal Atlas Cement Co. Appeal of MUNICIPALITY OF PENN HILLS and Penn Hills School District.

Supreme Court of Pennsylvania.

Decided August 17, 1988.


Attorney(s) appearing for the Case

Leonard M. Mendelson, Hollinshead and Mendelson, Pittsburgh, for appellants.

William P. Bresnahan, Rothman, Gordon, Foreman and Groudine, P.A., Pittsburgh, for appellees.

Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, ZAPPALA, PAPADAKOS and STOUT, JJ.


OPINION

McDERMOTT, Justice.

This appeal arises from the real estate tax assessment made by the Allegheny County Board of Property Assessment, Appeals and Review with regard to commercial property located in the Municipality of Penn Hills. This property was registered in the name of Universal Atlas Cement Company. However, the actual owner of the property was United States Steel Corporation. For tax year 1984 the...

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