In WFIL Broadcasting Company v. Philadelphia, 358 Pa. 208, 56 A.2d 75 (1948) the City issued a property tax refund to the taxpayer after the lower court had ordered that the assessed value of the property be reduced. Our Supreme Court held that the City's appeal from the lower court order was thus moot.Summary of this case from Dept. Rev., v. W. Penn Power
December 3, 1947.
January 6, 1948.
Appeals — Moot — Tax assessment cases — Refund by municipality — Reduction in assessment.
On appeal by a municipality from an order reducing the tax assessment on real property, in which it appeared that after the order was entered the city had refunded to the property owner the difference between the tax paid on the assessment made by the Board of Revision and the tax payable on the reduced assessment fixed by the court, it was Held that the appeal should be quashed as moot.
Before MAXEY, C. J., LINN, STERN, PATTERSON and JONES, JJ.
Appeals, Nos. 121 and 200, Jan. T., 1947, from orders of C. P. No. 1, Phila. Co., Dec. T., 1945 and C. P. No. 7, Phila. Co., Dec. T., 1944, Nos. 3840 and 2511, respectively, in case of WFIL Broadcasting Company v. City of Philadelphia. Appeal No. 200 quashed; order (Appeal No. 121) affirmed.
Appeals by taxpayer from decisions of Board of Revision of Taxes upon assessments of real estate. Before McDEVITT, P. J., and OLIVER, P. J.
Appeals sustained and assessments reduced. City of Philadelphia filed separate appeals.
Joseph H. Lieberman, Solicitor for Board of Revision of Taxes, with him Frank F. Truscott, City Solicitor and Michael D. Hayes, Assistant City Solicitor, for appellant.
W. Bradley Ward, with him Lemuel B. Schofield, for appellee.
These two appeals by the City were argued together and will be disposed of in one opinion. They are from orders fixing the tax assessment on premises 1327-29 Chestnut Street for the years 1945 and 1946. The appeal at number 200 is from the order of Common Pleas No. 7 fixing the assessment for 1945. The appeal at number 121 is from the order of Common Pleas No. 1 fixing the assessment for 1946. The appellee moved to quash number 200 on the ground, inter alia, that after the court had fixed the amount of the assessment, the City refunded to the appellee the difference between the tax paid on the assessment made by the Board of Revision and the tax payable on the reduced assessment fixed by the court. We have reconsidered this motion in the light of the argument and now quash the appeal as moot. The assessment complained of at number 121 for 1946 is in the same amount as that fixed for 1945 by Common Pleas No. 7. The City's argument, as we understand it, is that the learned court below, without making a present valuation, merely adopted the value put upon the property for the preceding year by another court. We do not so understand the opinion filed in support of the court's order. The assessment made is distinctly stated by the court to be "The fair market value of the said property at the time of the said assessment . . ."
No. 200: appeal quashed.
No. 121: order affirmed.