Legal Opinion
Hershey Entertainment & Resorts Co. v. Dauphin County Board of Assessment Appeals
Commonwealth Court of Pennsylvania
Decided May 18, 2005PublishedCited by 8 opinions
1Opinion of the Court
OPINION BY
Senior Judge JIULIANTE.
The Dauphin County Board of Assessment Appeals (Board) appeals from the June 29, 2004 order of the Court of Common Pleas of Dauphin County (trial court) that determined the value of property owned by Hershey Entertainment and Resorts Company (HERCO), designated as Tax Parcel Nos. 24-009-012 and 24-009-009, when valued as a single economic unit as of the base year 2001, to be $45,200,000.00. For the reasons that follow, we affirm.
In its June 29, 2004 opinion, the trial court found the following facts. HERCO operates Hersheypark and ZooAmerica on the two…
2Cases cited8 opinions
- Buhl Foundation v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1962
- F & M Schaeffer Brewing Co. v. Lehigh County Board of AppealsSupreme Court of Pennsylvania · 1992
- Willow Valley Manor, Inc. v. Lancaster County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2002
- In Re PP&L, Inc.Commonwealth Court of Pennsylvania · 2003
- In Re Appeal of V.V.P. PartnershipCommonwealth Court of Pennsylvania · 1994
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In re Appeal of Springfield School DistrictCommonwealth Court of Pennsylvania · 2014
- In Re Appeal of Penn-Delco School DistrictCommonwealth Court of Pennsylvania · 2006
- Weissenberger v. Chester County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2013
- Jackson v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2008
- In re Consol. Appeals of Chester-Upland Sch. Dist.Commonwealth Court of Pennsylvania · 2018
3 more not listed; retrieve them via the Exa API.