Legal Opinion
Lincoln Philadelphia Realty Associates I v. Board of Revision of Taxes
Supreme Court of Pennsylvania
Decided October 4, 2000PublishedCited by 26 opinions
1Opinion of the Court
OPINION
SAYLOR, Justice.
This appeal concerns exemptions from •local real estate taxation granted to Appel-lees, certain Philadelphia taxpayers, by Appellant, the Board of Revision of Taxes of the City and County of Philadelphia (the “Board”).
*1180I. Background
The history of this matter is complex, but highly relevant. In 1977, with the ' enactment of the Local Economic Revitalization Tax Assistance Act, 72 P.S. §§ 4722-4727 (“LERTA”),1 the General Assembly authorized local taxing authorities to exempt from local real property taxation, by ordinance or resolution, the assessed valuation of…
2Cases cited28 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Ward v. Village of MonroevilleSupreme Court of the United States · 1972
- Dilliplaine v. Lehigh Valley Trust Co.Supreme Court of Pennsylvania · 1974
- Madison Construction Co. v. Harleysville Mutual InsuranceSupreme Court of Pennsylvania · 1999
- Borough of Green Tree v. Board of Property Assessments, Appeals & ReviewSupreme Court of Pennsylvania · 1974
23 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- In Re Fc IIISupreme Court of Pennsylvania · 2010
- Kowenhoven v. County of AlleghenySupreme Court of Pennsylvania · 2006
- Beattie v. Allegheny CountySupreme Court of Pennsylvania · 2006
- Katruska v. Bethlehem Center School DistrictSupreme Court of Pennsylvania · 2001
- Pennsylvania Bankers Ass'n v. Pennsylvania Department of BankingSupreme Court of Pennsylvania · 2008
21 more not listed; retrieve them via the Exa API.