MacDonald, Illig, Jones & Britton v. Erie County Board of Assessment Appeals

I respectfully dissent. In enacting LERTA, the General Assembly authorized a taxing body to fashion its own program to meet the economic conditions of its community. *535Contrary to the intent of the General Assembly, the majority finds that Section 6 of LERTA, which by its plain language only imposes procedural duties on a Board of Assessment, precludes a taxing authority from determining when an exemption is to commence. Moreover, its holding that the exemption begins one year after the completion of the improvement is internally inconsistent with its holding that an exemption must commence…