Legal Opinion
In re Appeal of Sheetz, Inc.
Commonwealth Court of Pennsylvania
Decided April 13, 1995No. 1109 C.D. 1992PublishedCited by 28 opinions
1Opinion of the Court
PELLEGRINI, Judge.
The Board of Property Assessment and Revision of Taxes for Blair County (Board) appeals from an order of the Court of Common Pleas of Blair County (trial court) reversing the Board’s determination in two real estate assessment appeals that structures over gas pumps were real estate and subject to real property taxes.1
*1012Sheetz, Inc. (Sheetz) owns and operates convenience stores in Pennsylvania. Each store consists of a one-story building, gasoline pumps, a parking area and a lighted canopy over the pumps. The canopies are used to protect the pumps and its customers from…
2Cases cited17 opinions
- Clayton v. LienhardSupreme Court of Pennsylvania · 1933
- Whiteco Indus. v. Comm'rUnited States Tax Court · 1975
- Pittsburgh Institute of Aeronautics Tax Exemption CaseSupreme Court of Pennsylvania · 1969
- Michigan National Bank v. City of LansingMichigan Court of Appeals · 1980
- Gore v. Bethlehem Area School DistrictCommonwealth Court of Pennsylvania · 1988
12 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Cagey, J., Aplt. v. PennDOTSupreme Court of Pennsylvania · 2018
- In Re PP&L, Inc.Commonwealth Court of Pennsylvania · 2003
- Shenandoah Mobile Co. v. Dauphin County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2005
- In Re AbruzzoUnited States Bankruptcy Court, E.D. Pennsylvania · 1999
- In Re Appeal of YoungCommonwealth Court of Pennsylvania · 2006
23 more not listed; retrieve them via the Exa API.