Global Links v. Keystone Oaks School District

OPINION BY President Judge DAN PELLEGRINI.

Global Links appeals from an order of the Court of Common Pleas of Allegheny County (trial court) affirming the decision of the Allegheny County Board of Property Assessment Appeals and Review’s (Board) decision to refuse its property exemption from July 3, 2012, the day that it acquired ownership, based on the Tax As*419sessment Day Rule. Under that Rule, the taxable status of a property becomes fixed as of the date designated by law as assessment day, i.e., January 1 of each year.1 For the following reasons, we affirm.

The facts of this case are…