“The basic and controlling substantive issue in a real estate assessment appeal is the correctness of the total assessment of the proper ty as a unit.”
How later courts described this case
- “The basic and controlling substantive issue in a real estate assessment appeal is the correctness of the total assessment of the proper ty as a unit.”
- stipulation as to fair market value is merely evidentiary expedient on appeal and does not change court’s obligation to determine correctness of the assessment as a whole
Written by the judges who cited it.
The opinion
Dissenting Opinion by
Me. Chief Justice Bell:
I would affirm the Order of the Court below for the reasons set forth at length in my dissenting opin *249 ions in Morris v. Bd. of Property Assessment, 417 Pa. 192 , 209 A. 2d 407 , and in Deitch Company v. Bd. of Property Assessment, 417 Pa. 213 , 209 A. 2d 397 .
Mr. Justice Musmanno joins in this Dissenting Opinion.