Legal Opinion

Filbern Manor Apartments v. Board of Assessment Appeals

Commonwealth Court of Pennsylvania

Decided April 3, 1991No. 1689 and 1783 C.D. 1990PublishedCited by 7 opinions

1Opinion of the Court

NARICK, Senior Judge.

This is a real estate tax assessment appeal brought by Filbern Manor Apartments (Filbern) against the Board of Assessment Appeals (Board). The taxing authorities, West Newton Borough, Westmoreland County and Yough School District (together referred to as Municipalities), have intervened. The trial court did not reach the merits of the appeal because it believed Filbern had no standing to appeal to court. We reverse.

West Newton Borough is the owner in fee of certain real estate located in the borough which it leases to Claridge Properties, a New York partnership. The lease…

2Cases cited5 opinions

  1. Ross v. McMillanSuperior Court of Pennsylvania · 1953
  2. In Re Blue Knob Recreation, Inc.Commonwealth Court of Pennsylvania · 1988
  3. MacY v. OSWALD Et Ux.Superior Court of Pennsylvania · 1962
  4. Commonwealth v. JohnsonSuperior Court of Pennsylvania · 1982
  5. Venango Federal Savings & Loan Ass'n v. County of VenangoCommonwealth Court of Pennsylvania · 1983

3Cited by7 opinions

  1. The Hospital Council of Western Pennsylvania v. City of Pittsburgh, County of Allegheny, City of Erie and City of JohnstownCourt of Appeals for the Third Circuit · 1991
  2. Appeal from the Decision of the Board of Property AssessmentCommonwealth Court of Pennsylvania · 2002
  3. West Mifflin Area School District v. Board of Property AssessmentCommonwealth Court of Pennsylvania · 2002
  4. Trustees of the University of Pennsylvania v. Board of Revision of TaxesCommonwealth Court of Pennsylvania · 1994
  5. Filbern Manor Apartments v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1991

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