525 Lancaster Ave Apts, LP v. Berks County Board of Assessment Appeals

CONCURRING OPINION BY

Judge SIMPSON.

I join in the thoughtful majority opinion. I write separately to add an additional reason to reject the argument that the unappealed LERTA1 reassessment is “set” and cannot be changed by the Taxpayer’s2 pre-existing assessment appeal.

Berks County, Berks County Board of Assessment Appeals, the Reading School District, and the City of Reading (Taxing Authorities) argue that “even if Taxpayer[’s] [pre-existing] appeal was permitted to go forward and the ... assessment was reduced, it still would not change the LERTA schedule of assessments that the Taxpayer…