In re Appeal of Springfield School District

OPINION BY

Judge LEADBETTER.

VMDT Partnership (VMDT) appeals from the order of the Court of Common Pleas of Delaware County (trial court) that determined the fair market values and the assessed values of VMDT’s properties for the tax years 2012 and 2013.

VMDT argues that the trial court should have assessed its properties based on the 1998 base-year market values, rather than the current market values as of the time of the assessment appeals filed by Springfield Township and the Springfield School District (collectively, School District). In the alternative, VMDT argues that the School District…