Legal Opinion

Sports & Exhibition Authority of Pittsburgh Allegheny County

Commonwealth Court of Pennsylvania

Decided November 20, 2001PublishedCited by 4 opinions

1Opinion of the Court

FLAHERTY, Senior Judge.

The Sports & Exhibition Authority of Pittsburgh, Allegheny County (Authority) appeals from the order dated December 13, 2000 of the Court of Common Pleas of Allegheny County (trial court) which determined that the Sports Authority was not exempt from real estate taxes for the year 1999.

Prior to December 31 of each year, the real property in Allegheny County is assessed for the following year, the results are correlated and are accessible by the municipalities, school districts and general public. January 1, 1999 is the official date of assessment (date of assessment) in…

2Cases cited2 opinions

  1. Walnut-Twelve Associates v. Board of Revision of TaxesCommonwealth Court of Pennsylvania · 1990
  2. Title Services, Inc. Tax Assessment CaseSupreme Court of Pennsylvania · 1969

3Cited by4 opinions

  1. In Re Appeal of Borough of Riegelsville From the Bucks County Board of Assessment & Revision of TaxesCommonwealth Court of Pennsylvania · 2009
  2. In Re Appeal of Jubilee Ministries InternationalCommonwealth Court of Pennsylvania · 2010
  3. Global Links v. Keystone Oaks School DistrictCommonwealth Court of Pennsylvania · 2015
  4. In Re: Appeal of Springfield Hospital ~ Appeal of: Prospect Crozer, LLCCommonwealth Court of Pennsylvania · 2018

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