Legal Opinion

Norwegian Township v. Schuylkill County Board of Assessment Appeals

Commonwealth Court of Pennsylvania

Decided August 12, 2013PublishedCited by 10 opinions

1Opinion of the Court

OPINION BY

Judge McCULLOUGH.

The Board of Assessment Appeals of Schuylkill County (Board) appeals the August 28, 2012 order of the Court of Common Pleas of Schuylkill County (trial court) reversing the decision of the Board and determining that the property owned by Norwegian Township (Township) bearing Tax Parcel No. 20-06-0027 (Property) is exempt from real estate taxes. We affirm.

Background

On August 6, 2007, Community Banks, N.A. (Community Banks) transferred the Property to the Township for $1.00. (Reproduced Record (R.R.) at 31a.) On March 1, 2012, Schuylkill County sent a notice to the…

2Cases cited16 opinions

  1. Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
  2. Lehigh Valley Cooperative Farmers v. Commonwealth, Bureau of Employment Security Department of Labor & IndustrySupreme Court of Pennsylvania · 1982
  3. West View Borough Municipal Authority AppealSupreme Court of Pennsylvania · 1955
  4. Southeastern Pennsylvania Transportation Authority v. Board of Revision of TaxesSupreme Court of Pennsylvania · 2003
  5. Directors of Poor of Schuylkill County v. School Directors of North Manheim TownshipSupreme Court of Pennsylvania · 1862

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3Cited by10 opinions

  1. Reading Housing Authority v. Board of Assessment Appeals of Berks CountyCommonwealth Court of Pennsylvania · 2014
  2. Bay Harbor Marina Limited Partnership v. Erie County Board of Assessment Appeals and the School District of the City of ErieCommonwealth Court of Pennsylvania · 2018
  3. Chester Upland S.D. & Chichester S.D. v. Delaware Cty. Bd. of Assess. Appeals & Cty. of DelawareCommonwealth Court of Pennsylvania · 2023
  4. City of Burlington v. City of South BurlingtonVermont Superior Court · 2016
  5. Coatesville Area S.D. v. Chester County Bd. of Assessment Appeals ~ Appeal of: Preserve at Milltown Lantern Owner LLCCommonwealth Court of Pennsylvania · 2024

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