Legal Opinion
Title Services, Inc. Tax Assessment Case
Supreme Court of Pennsylvania
Decided April 23, 1969No. Appeals, 54, 55 and 56PublishedCited by 9 opinions
1Opinion of the Court
Opinion by
Mr. Justice Jones,
These three appeals all involve the same question: when real estate is sold by a tax-exempt authority to a nonexempt corporation after the annual assessment date for real estate taxes, does the nonexempt corporation have to pay a pro-rata share of taxes for the year of sale, or does the exempt status continue throughout the taxable year?
In each of these three cases the Urban Redevelopment Authority of Allegheny County sold parcels of *537land in the City of Pittsburgh to private corporations after the annual tax assessment date in Allegheny County (January 1) for the…
2Cases cited11 opinions
- Board of County Commissioners v. SeberSupreme Court of the United States · 1943
- Moore v. TaylorSupreme Court of Pennsylvania · 1892
- BOARD OF COUNTY COMMISSIONERS, ETC. v. SeberCourt of Appeals for the Tenth Circuit · 1942
- Jabert Operating Corp. v. City of NewarkNew Jersey Superior Court Appellate Division · 1951
- New Orleans Bank & Trust Co. v. City of New OrleansSupreme Court of Louisiana · 1933
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Commonwealth v. LordSuperior Court of Pennsylvania · 1974
- Atlantic City Electric Co. v. United School DistrictCommonwealth Court of Pennsylvania · 2001
- In Re Appeal of Jubilee Ministries InternationalCommonwealth Court of Pennsylvania · 2010
- Sports & Exhibition Authority of Pittsburgh Allegheny CountyCommonwealth Court of Pennsylvania · 2001
- Kenai Peninsula Borough v. ArndtAlaska Supreme Court · 1998
4 more not listed; retrieve them via the Exa API.