Legal Opinion
Saw Creek Estates Community Ass'n v. County of Pike
Commonwealth Court of Pennsylvania
Decided October 4, 2002PublishedCited by 8 opinions
1Opinion of the Court
OPINION BY
SENIOR JUDGE MIRARCHI.
Saw Creek Estates Community Association, Inc. (Association) appeals from an order of the Court of Common Pleas of Pike County denying its tax assessment appeal. The issue on appeal is whether a restaurant and a real estate office operated by business entities in two buildings owned by the Association in a planned community constitute “common facilities” exempt from separate assessment and taxation under Section 5105(b) of the Uniform Planned Community Act (Act), 68 Pa.C.S. § 5105(b). We reverse.
The following relevant facts are undisputed. The Association is a…
2Cases cited7 opinions
- Moon Township AppealSupreme Court of Pennsylvania · 1956
- Moon Township AppealSupreme Court of Pennsylvania · 1967
- Burris v. State Employes' Retirement BoardCommonwealth Court of Pennsylvania · 2000
- Timber Trails Community Ass'n v. County of MonroeCommonwealth Court of Pennsylvania · 1992
- Lake Naomi Club, Inc. v. Monroe County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2001
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Rogele, Inc. v. Workers' Compensation Appeal BoardCommonwealth Court of Pennsylvania · 2009
- SAW CREEK COMMUNITY ASS'N v. County of PikeSupreme Court of Pennsylvania · 2005
- Salem Township Municipal Authority v. Township of SalemCommonwealth Court of Pennsylvania · 2003
- Presock v. Department of Military and Veterans AffairsCommonwealth Court of Pennsylvania · 2004
- Joseph J. Brunner, Inc. v. Department of Environmental ProtectionCommonwealth Court of Pennsylvania · 2005
3 more not listed; retrieve them via the Exa API.