Lake Erie Promotions, Inc. v. Erie County Board of Assessment Appeals

OPINION BY

Judge BROBSON.

Appellant Wattsburg Area School District (School District) appeals from two orders of the Court of Common Pleas of Erie County (trial court). The first order, issued on March 8, 2012, sustained a prior order of the trial court, granting Lake Erie Promotions, Inc.’s (Taxpayer) Application for Determination of Tax Refunds and/or Tax Credits. The second order, issued on March 9, 2012, established the analysis the parties were to use in determining the amount of interest owed to Taxpayer with respect to the involved tax refunds.1 For the reasons set forth below, we reverse…