In re Summit House Real Property Assessment Appeals

Opinion by

Judge Blatt,

This is an appeal from a decision of the Court of Common Pleas of Chester County involving the real estate tax assessment of Summit House, a condominium apartment building located in East Goshen Township. Summit House consists of 106 apartment units separately owned pursuant to the Unit Property Act.1 The unit owners argue that the assessed values of their individual apartments should be based upon values which can be assigned as a proportion of the total value of the entire building, which would be assessed as a whole in a manner similar to the assessment of…