Legal Opinion

Walnut-Twelve Associates v. Board of Revision of Taxes

Commonwealth Court of Pennsylvania

Decided February 16, 1990PublishedCited by 27 opinions

1Opinion of the Court

COLINS, Judge.

Appellant, Walnut-Twelve Associates, appeals an order of the Philadelphia County Court of Common Pleas (trial court) which determined the assessment value for property tax purposes of a parking garage (the property) owned by appellant located at 1201-11 Walnut Street, Philadelphia, Pennsylvania. For the reasons hereinafter stated, we vacate and remand with directions.

Appellant’s property consists of a story building with a maximum capacity of 560 cars. The first floor of this building consists of 14 retail spaces which are leased to commercial enterprises. For tax year 1985, the…

2Cases cited15 opinions

  1. Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
  2. In re Appeal of Avco Corp.Commonwealth Court of Pennsylvania · 1986
  3. Reichard-Coulston, Inc. v. Revenue Appeals BoardCommonwealth Court of Pennsylvania · 1986
  4. In re Harrisburg Park Apartments, Inc.Commonwealth Court of Pennsylvania · 1985
  5. In Re Appeal of Jostens, Inc.Commonwealth Court of Pennsylvania · 1986

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3Cited by27 opinions

  1. In Re Appeal of Marple Springfield Center, Inc.Supreme Court of Pennsylvania · 1992
  2. Cedarbrook Realty, Inc. v. Cheltenham TownshipCommonwealth Court of Pennsylvania · 1992
  3. Parkside Townhomes Associates v. Board of Assessment Appeals of York CountyCommonwealth Court of Pennsylvania · 1998
  4. RAS Development Corp. v. Fayette County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1997
  5. Millcreek Township School District v. County of ErieCommonwealth Court of Pennsylvania · 1998

22 more not listed; retrieve them via the Exa API.

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