MacDonald v. Erie County Board of Assessment Appeals

BOZZA, J.,

This action is one of three related cases pending before the court which involve the application of the property tax exemption under the Local Economic Revitalization Tax Assistance Act as implemented by the City and County of Erie and the School District of the City of Erie to the property known as “100 State Street.”

On December 4, 1989, one of the owners of the subject property, MacDonald, Illig, Jones and Brit-ton, filed an assessment appeal challenging defendant’s determination of the year when the period of LERTA exemption is to begin with regard to the “shell/common area”…