Legal Opinion
1198 Butler Street Associates v. Board of Assessment Appeals
Commonwealth Court of Pennsylvania
Decided April 17, 2008No. 1374 C.D. 2007PublishedCited by 17 opinions
1Opinion of the Court
OPINION BY
Judge SIMPSON.
In this tax assessment appeal, we consider for the first time application of Section 402(c)(1) of The General County Assessment Law (Assessment Law)1 to property valuation for real estate tax purposes. Added to the Assessment Law in 2003, Section 402(c)(1) provides that “[i]n arriving at the actual value of real property, the impact of applicable rent restrictions, affordability requirements or any other related restrictions prescribed by any Federal or State programs shall be considered.” 72 P.S. § 5020-402(c)(l).
The Easton Area School District (Taxing Authority)2…
2Cases cited15 opinions
- Green v. Schuylkill County Board of Assessment AppealsSupreme Court of Pennsylvania · 2001
- James Corp. v. North Allegheny School DistrictCommonwealth Court of Pennsylvania · 2007
- F & M Schaeffer Brewing Co. v. Lehigh County Board of AppealsSupreme Court of Pennsylvania · 1992
- In Re Appeal of Johnstown AssociatesSupreme Court of Pennsylvania · 1981
- In Re Appeal of Marple Springfield Center, Inc.Supreme Court of Pennsylvania · 1992
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3Cited by17 opinions
- Aetna Life Insurance v. Montgomery County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2015
- Parkview Court Associates v. Delaware County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2008
- Harley-Davidson Motor Co. v. Springettsbury TownshipSupreme Court of Pennsylvania · 2015
- Stone Brooke Ltd. Partnership v. SisinniWest Virginia Supreme Court · 2009
- J.B. Blanda and S.R. Blanda v. Somerset County Board of Assessment Appeals v. Somerset County, Jefferson Twp., and Somerset Area SDCommonwealth Court of Pennsylvania · 2016
12 more not listed; retrieve them via the Exa API.