Legal Opinion
Pennsylvania's Northern Lights Shoppers City, Inc. Appeal
Supreme Court of Pennsylvania
Decided September 29, 1965No. Appeal, No. 149PublishedCited by 15 opinions
1Opinion of the Court
Opinion by
Mr. Chief Justice Bell,
Pennsylvania’s Northern Lights Shoppers City, Inc.* was the owner of approximately 50 acres of land on which was erected a regional shopping center consisting of 70 commercial stores, located in three building units. Northern’s property is situate in the Borough of Economy, Beaver County, and is the only shopping center in that County.
The Board of Assessment and Revision of Taxes of Beaver County** fixed the market value of Northern’s property for 1961 at $4,667,980 and the assessed value at 30 percent of market value or $1,400,394. On appeal by Northern, the…
2Cases cited6 opinions
- Buhl Foundation v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1962
- McSorley v. Avalon Borough School DistrictSupreme Court of Pennsylvania · 1927
- Park Drive Manor, Inc. Tax Assessment CaseSupreme Court of Pennsylvania · 1955
- North Park Village, Inc. v. Board of Property Assessments, Appeals & ReviewSupreme Court of Pennsylvania · 1962
- Metropolitan Edison Co.'s AppealSupreme Court of Pennsylvania · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Green v. Schuylkill County Board of Assessment AppealsSupreme Court of Pennsylvania · 2001
- In Re Appeal of Johnstown AssociatesSupreme Court of Pennsylvania · 1981
- Wynne, Inc. Tax Assessment CaseSupreme Court of Pennsylvania · 1969
- Appeal of Marx v. Board of Property AssessmentCommonwealth Court of Pennsylvania · 1977
- Pocono Downs, Inc. v. Board for the Assessment & Revision of TaxesCommonwealth Court of Pennsylvania · 1973
10 more not listed; retrieve them via the Exa API.