# In re Appeal of the Township of South Whitehall

> Supreme Court of Pennsylvania · July 8, 1981 · 496 Pa. 152

URL: https://www.frixlaw.com/law-library/cases/6262578

## Case

- **Full name:** In re Appeal of the TOWNSHIP OF SOUTH WHITEHALL, a Municipal Corporation and First Class Township, from the Decisions of the Board of Assessment Appeals of the County of Lehigh, Commonwealth of Pennsylvania. Appeal of HOLIDAY INNS, INC. and Laneco, Inc.
- **Court:** Supreme Court of Pennsylvania
- **Decided:** July 8, 1981
- **Citations:** 496 Pa. 152; 436 A.2d 589; 1981 Pa. LEXIS 861
- **Precedential status:** Published
- **Opinion:** Concurring in part by Larsen
- **Judges:** Brien, Consideration, Flaherty, Kauffman, Larsen, Nix, Roberts, Wilkinson
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6262578

## Opinion text

LARSEN, Justice,
concurring and dissenting.
I concur that the sales data and analysis submitted by the taxpayer were properly admitted by the trial court. I dissent, however, from that portion of the majority opinion which directs the trial court, on remand, to determine the common level ratio in light of Keebler Co. v. Board of Revision of Taxes of Philadelphia County, 496 Pa. 140 , 436 A.2d 583 . Real estate may not be validly divided into classes for the purpose of calculating the common level ratio. See Kenney v. Keebler Co., 53 Pa.Cmwlth. 507 , 419 A.2d 210 (1980) (opinion by Wilkinson, J.).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6262578. Public record. Not legal advice.