Legal Opinion

Downingtown Area School District v. Chester County Board of Assessment Appeals

Commonwealth Court of Pennsylvania

Decided March 20, 2003PublishedCited by 8 opinions

1Opinion of the Court

OPINION BY

JUDGE McGINLEY.

Lionville Station S.C. Associates (Lion-ville) appeals from an order of the Court of Common of Chester County (trial court) that assessed the value of Tax Parcel No. 33-01-0032.0000 (Property) for the 2000 tax year at $8,500,000.00.

On March 17, 1999, the Shoppes at Lion-ville Station, LLP, a Pennsylvania Limited Liability Partnership, sold the Property, an 83,488 square-foot neighborhood shopping center, to Lionville for a purchase price of $10,422,978.23. On January 20, 2000, the Chester County Board of Assessment Appeals (Board) assessed the Property at…

2Cases cited10 opinions

  1. Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
  2. Aldine Apartments, Inc. v. CommonwealthSupreme Court of Pennsylvania · 1981
  3. In Re Appeal of Johnstown AssociatesSupreme Court of Pennsylvania · 1981
  4. F. W. Woolworth Co. Tax Assessment CaseSupreme Court of Pennsylvania · 1967
  5. Commonwealth v. Westinghouse Electric Corp.Supreme Court of Pennsylvania · 1978

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3Cited by8 opinions

  1. Downingtown Area School District v. Chester County Board of Assessment AppealsSupreme Court of Pennsylvania · 2006
  2. Smith v. Carbon County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2010
  3. Coatesville Area S.D. v. Chester County Bd. of Assessment Appeals ~ Appeal of: Preserve at Milltown Lantern Owner LLCCommonwealth Court of Pennsylvania · 2024
  4. Downingtown Area School District v. Chester County Board of Assessment AppealsSupreme Court of Pennsylvania · 2006
  5. Downingtown Area School District v. Chester County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2003

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