Legal Opinion

Extended Care Centers, Inc. v. County of Erie

Commonwealth Court of Pennsylvania

Decided April 11, 2000PublishedCited by 2 opinions

1Opinion of the Court

COLINS, Judge.

The School District of the City of Erie appeals the order of the Court of Common Pleas of Erie County granting summary judgment in favor of Extended Care Centers and Lakeside Health Corporation (Taxpayers) and ordering the refund of real estate taxes paid on improvements to their properties in 1990 and 1991 with interest.1

The Taxpayers owned deteriorated commercial property in the City of Erie and applied for tax exemptions under The Local Economic Revitalization Tax Assistance Act (LERTA).2 Erie County implemented LERTA by Ordinance No. 16 of 1985; Section 4 of the Ordinance…

2Cases cited8 opinions

  1. Kituskie v. CorbmanSupreme Court of Pennsylvania · 1998
  2. Albright v. Abington Memorial HospitalSupreme Court of Pennsylvania · 1997
  3. Commonwealth v. One (1) 1984 Z-28 Camaro CoupeSupreme Court of Pennsylvania · 1992
  4. Wertz v. Chapman TownshipCommonwealth Court of Pennsylvania · 1998
  5. Davis v. BrennanCommonwealth Court of Pennsylvania · 1997

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3Cited by2 opinions

  1. Lincoln Philadelphia Realty Associates I v. Board of Revision of TaxesSupreme Court of Pennsylvania · 2000
  2. Lincoln Phila. Realty Associates v. BD. OF REVISION OF TAXES OF CITY AND CTY. OF PHILADELPHIASupreme Court of Pennsylvania · 2000

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