Erie School District v. Erie County Board of Assessment Appeals

McCLELLAND, J.,

Herewith is another opinion in the endless saga of the tax situation in Erie City, Pa.

A former opinion, 17 D. & C. 3d 382 (1980), discussed the “deadline issue.” This opinion discusses the “timing issue.”

In mid-1979 the school district of the city of Erie passed its budget for 1980. It relied on the county assessments, to establish its millage rate.

As a result of the switch from lower city valuations to higher county valuations, the county faced many appeals which were completed in December; 1979.

Reductions were granted to various taxpayers and the school district may lose…