Legal Opinion

Parkside Townhomes Associates v. Board of Assessment Appeals of York County

Commonwealth Court of Pennsylvania

Decided April 29, 1998PublishedCited by 15 opinions

1Opinion of the Court

FLAHERTY, Judge.

Parkside Townhomes Associates (Park-side) appeals from an order of the Court of Common Pleas of York County which directed a verdict in favor of the Intervenor, Central York School District (School District). We vacate and remand.

Parkside is a low-income housing project consisting of residential townhomes. The housing project is owned and operated by a limited partnership, which purchased the units in August 1990 for $4,550,000.00. The housing project was designed to qualify for the federal low-income housing tax credit program under § 42 of the Internal Revenue Code of 1986.…

2Cases cited11 opinions

  1. Hines v. DavidowitzSupreme Court of the United States · 1941
  2. Wardair Canada Inc. v. Florida Department of RevenueSupreme Court of the United States · 1986
  3. Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
  4. Rieck Ice Cream Co. AppealSupreme Court of Pennsylvania · 1965
  5. In Re Appeal of Johnstown AssociatesSupreme Court of Pennsylvania · 1981

6 more not listed; retrieve them via the Exa API.

3Cited by15 opinions

  1. Pine Pointe Housing, L.P. v. Lowndes County Board of Tax AssessorsCourt of Appeals of Georgia · 2002
  2. Aetna Life Insurance v. Montgomery County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2015
  3. In Re PP&L, Inc.Commonwealth Court of Pennsylvania · 2003
  4. Hometowne Associates, L.P. v. MaleyIndiana Tax Court · 2005
  5. Town Square Limited Partnership v. Clay County Board of EqualizationSouth Dakota Supreme Court · 2005

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