We recently had a significant victory in a large tax appeal case in Allegheny County, PA.  The property included 2 office buildings that were being transitioned from a single tenant to a multi-tenant property. There were 2 years under appeal and, prior to our challenge, the assessed fair market value was $49 million.  Our appraised values were $16.7 million and $21 million.  The taxing authority’s appraised values were $20 million and $30.9 million.  I attempted to settle the case, but the taxing authorities were not interested in a reasonable resolution.  It went to a full hearing and the award was for our exact values.  The taxing authorities did not appeal the decision.