In Wheeling-Pittsburgh Steel Corporation v. Board of Revision of Taxes and Appeals of the City of Monessen, 129 Pa. Commw. 274, 565 A.2d 504 (Pa. Cmwlth. 1989), a trial court approved a settlement between Wheeling-Pittsburgh Steel, the City of Monessen (City) and the Monessen School District (School District). Those parties entered into a settlement agreement which disposed of tax assessment appeals and in which the parties agreed that no one would appeal the assessment established in 1979 for the years 1980 through 1984 except for new construction. The City and the School District also agreed not to impose any new assessment until 1986 for a new rail mill which was being constructed. Subsequently, the City abolished its Board of Assessment, and in 1982, it passed resolutions pursuant to the Local Economic Revitalization Tax Assistance Act 1 which allowed for exemption from taxation for some of Wheeling-Pittsburgh's property. The parties obtained an amended order in 1982 from the trial court necessary to value the rail mill for the City and the School District assessment beginning in 1986 as opposed to the assessment for county purposes, and the rail mill was ultimately assessed at $ 8 million in 1986. The trial court order also set a limit on the total assessment for all of the other property stating that the assessment would remain at the figure given with additions for new construction and repairs and with credits for removal or demolition until the county had completed a reassessment of the real estate of the county. In 1985, Wheeling-Pittsburgh filed a petition for bankruptcy, and in 1986, it filed appeals from real estate assessments for 1987 on the parcels containing its steel plant, continuous caster and rail mill. Those tax assessments were still based on the trial court orders of 1979 and 1982. The City and the School District filed a petition to enforce the trial court's orders and the trial court entered an order giving full force to its prior orders. On appeal to this Court, the Court relied upon a trial court opinion -- Meadows Real Estate, Inc. v. Board of Assessment Appeals, 67 Wash.Co.Rpts. 219, 223 (1987) -- and Sections 601, 602, 701 and 702 of the Fourth to Eighth Class County Assessment Law for the proposition that: "The statutory scheme governing assessments in counties of the fourth to eighth class ... does not authorize setting assessed valuations for several years into the future, but only authorizes the setting of an assessed valuation for the current taxable year." The Court held that because there was no statutory authority granting the right to determine an assessed value of real estate for any year beyond the current tax year, the objection to the 1982 stipulation had to be granted. The Court was not persuaded by the City and the School District's various arguments, including that the trial court orders were res judicata because we found that the orders had no validity when applied to the appeal taken for 1987 and the years thereafter. Essentially, Wheeling-Pittsburgh held that future assessments could not be waived by stipulation because the Board of Assessment wanted to maintain control over tax assessments.