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CONSOLIDATED COAL v. BD. OF ASSESS. APP.

151 Pa.Commw. 552 (1992)

617 A.2d 858

CONSOLIDATED COAL COMPANY v. The BOARD OF ASSESSMENT APPEALS OF GREENE COUNTY, Pennsylvania. The MONONGAHELA RAILWAY COMPANY v. The BOARD OF ASSESSMENT APPEALS OF GREENE COUNTY, Pennsylvania (Two Cases). Appeal of The BOARD OF ASSESSMENT APPEALS OF GREENE COUNTY, Pennsylvania, Appellant. CONSOL PENNSYLVANIA COAL COMPANY v. The BOARD OF ASSESSMENT APPEALS OF GREENE COUNTY, Pennsylvania. Appeal of CENTRAL GREENE SCHOOL DISTRICT, Appellant.

Commonwealth Court of Pennsylvania.

Decided November 19, 1992.

Attorney(s) appearing for the Case

David C. Hook for appellant, Bd. of Assessment Appeals of Greene County, Pa.

Glenn R. Toothman, III, for appellant, Cent. Greene School Dist.

Joseph A, Katarincic and Eugene Illovsky, for appellees, Monongahela Ry. Co. and Consol-Pennsylvania Coal Co.

Before CRAIG, President Judge, and DOYLE, PALLADINO, McGINLEY, PELLEGRINI, FRIEDMAN and KELLEY, JJ.

CRAIG, President Judge.

The Board of Assessment of Appeals of Greene County and the Central Greene School District (taxing authorities) of Greene County appeal an order of the Court of Common Pleas of Greene County directing the taxing authorities to refund to Consol Pennsylvania Coal Company and The Monongahela Railway Company (taxpayers) any overpayment in tax together with a pro rata portion of the interest from an established tax escrow account. This appeal is...

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