Commonwealth Court of Pennsylvania January 26, 1998, 2698 and 2736 C.D. 1996 (Pinnacle Health Hospitals v. Dauphin County Board of Assessment Appeals)

DOYLE, Judge.

Before this Court are the consolidated cross appeals of Pinnacle Health Hospitals, successor by consolidation to Polyclinic Medical Center (Polyclinic),

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and the County of Dauphin, School District of Harrisburg, and the City of Harrisburg (collectively, the County) from two orders of the Court of Common Pleas of Dauphin County (Common Pleas).