Appeal of Upper Darby School District

Catania, J.,

This case involves the 1964 and 1965 real estate assessments on an apartment house development known as Park Lane East located in Upper Darby Township.

The owner and appellee is a corporation known as Fortjoy Development Company (“Fortjoy”).

The land involved here, some 9.8 acres, was assessed at $43,000 for the year 1964, and that assessment appeared on the 1964 tax duplicate issued to the School District of the Township of Upper Darby (“district”). In August of 1964, an interim assessment of $238,600 was placed on the apartment buildings, from which assessment Fortjoy appealed to…