A tax dispute between the University and Centre County escalated earlier this week when the county filed a brief in its appeal in Commonwealth Court, the county director of administrative services said yesterday.

Lawrence Bickford said the University initiated an equity action in 1985 after the county assessed Penn State $228 in real estate taxes on the Mid-State Bank & Trust Co. branch office located on campus.

"In October of 1987, Judge David Grine of the Centre County Court of Common Pleas rendered a summary judgement in Penn State University's favor," Bickford said, adding that the county then appealed the judge's decision.

"The attorneys will present their arguments before a panel of judges, who will consider the arguments and the briefs and then render a decision," he added.

Bickford said the facts and basis of legal arguments for the case are filed by both litigants in the form of a brief. The Commonwealth Court will then schedule oral arguments, he said.

The appeal was originally scheduled to be filed Nov. 16, but county officials agreed to a 60-day extension when the University requested additional time in October of last year, Bickford said. The extension ended Jan. 16.

"The county's brief was not filed Monday because of the holiday, so we filed on Tuesday," Bickford said.

The law firm of McQuaide, Blasko, Schwartz, Fleming and Faulkner are presenting the University's side of the case. A spokeswoman from the firm said Attorney Delbert McQuaide is representing the University in the matter. McQuaide was unavailable for comment.

Centre County is being represented by the law firm of Pepper, Hamilton and Scheetz.