Appeal Armco

[ 100 Pa. Commw. Page 454] In these consolidated appeals, appellant Butler County1 challenges orders of the Court of Common Pleas of Butler County upholding the constitutionality of section 704 of The Fourth-to-Eighth Class County Assessment Law (Law),2 72 P.S. § 5453.704, and reducing the assessed values of appellees Armco Steel's and United States Steel's industrial real estate3 by applying [ 100 Pa. Commw. Page 455] the State Tax Equalization Board (STEB) common level ratio to Armco's properties' 1984 market value and U.S. Steel's property's 1984 market value, instead of the predetermined ratio permitted under section 602 of the Law, 72 P.S. § 5453.602.