School District of Monessen v. Farnham & Pfile Co.

OPINION BY

Judge McGINLEY.

On July 18, 2003, the School District of the City of Monessen (School District) filed a Complaint in Declaratory Judgment seeking a declaration that Farnham & Pfile Company, Inc. (F & P) owed it certain “payments in lieu of taxes” (PILOTs) for Property located in a Keystone Opportunity Zone (KOZ). The parties filed cross motions for summary judgment. On August 4, 2004, the Court of Common Pleas of Westmoreland County (trial court) denied F & P’s motion for summary judgment and granted the School District’s motion for summary judgment. F & P appeals from the order of…