Legal Opinion

In Re Appeal of Sullivan

Commonwealth Court of Pennsylvania

Decided January 11, 2012No. 2190 C.D. 2010PublishedCited by 19 opinions

1Opinion of the Court

OPINION BY

Judge McCULLOUGH.

Timothy and Laurie Sullivan appeal from the September 9, 2010, order of the Court of Common Pleas of Delaware County (trial court), which rejected their constitutional uniformity challenge and assessed their property in accordance with the common level ratio (CLR) established by the State Tax Equalization Board (STEB).

The Sullivans own residential real estate located at 65 Farrier Lane in Newtown Township, Delaware County, Pennsylvania. The property is within the Marple-New-town School District. The Sullivans purchased the property in October 2004 for $1,530,807. At…

2Cases cited13 opinions

  1. Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
  2. McKnight Shopping Center, Inc. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
  3. Clifton v. Allegheny CountySupreme Court of Pennsylvania · 2009
  4. Downingtown Area School District v. Chester County Board of Assessment AppealsSupreme Court of Pennsylvania · 2006
  5. F. W. Woolworth Co. Tax Assessment CaseSupreme Court of Pennsylvania · 1967

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3Cited by19 opinions

  1. In re Appeal of Springfield School DistrictCommonwealth Court of Pennsylvania · 2014
  2. Gaughen LLC v. Borough Council of the Borough of MechanicsburgCommonwealth Court of Pennsylvania · 2015
  3. C.J. Betters v. Beaver County ~ Appeal of: Beaver CountyCommonwealth Court of Pennsylvania · 2018
  4. A. Collier v. City of Philadelphia, Board of Revision of TaxesCommonwealth Court of Pennsylvania · 2017
  5. Coatesville Area S.D. v. Chester County Bd. of Assessment Appeals ~ Appeal of: Preserve at Milltown Lantern Owner LLCCommonwealth Court of Pennsylvania · 2024

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