Legal Opinion

In re Appeal of Middletown

Commonwealth Court of Pennsylvania

Decided January 20, 1995PublishedCited by 7 opinions

1Opinion of the Court

NEWMAN, Judge.

Township of Middletown (Township) appeals an order of the Court of Common Pleas of Delaware County (trial court) that denied *196its appeal from a decision of the Board of Assessment of Delaware County assessing a value of $63,400.00 on a parcel of land owned by the Township. The Township appeals on the basis that the property is not subject to taxation. Rose Tree Media School District (School District) cross-appeals and maintains that the trial court should have assessed the property at a higher value.

In 1986, the Township adopted the goal of preserving open spaces through…

2Cases cited12 opinions

  1. Lehigh Valley Cooperative Farmers v. Commonwealth, Bureau of Employment Security Department of Labor & IndustrySupreme Court of Pennsylvania · 1982
  2. In Re Appeal of Johnstown AssociatesSupreme Court of Pennsylvania · 1981
  3. In Re Appeal of Marple Springfield Center, Inc.Supreme Court of Pennsylvania · 1992
  4. West View Borough Municipal Authority AppealSupreme Court of Pennsylvania · 1955
  5. New Castle v. Lawrence CountySupreme Court of Pennsylvania · 1945

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3Cited by7 opinions

  1. Unionville-Chadds Ford School District v. Chester County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1997
  2. Dauphin County General Authority v. Dauphin County Board of AssessmentsCommonwealth Court of Pennsylvania · 2001
  3. Norwegian Township v. Schuylkill County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2013
  4. Granville Township v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2006
  5. In Re Condemnation Proceeding by the Township of Lower MacUngieCommonwealth Court of Pennsylvania · 1998

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