Friends of Pennsylvania Leadership Charter School v. Chester County Board of Assessment Appeals

OPINION

Justice BAER.

Friends of Pennsylvania Leadership Charter School (Appellant) appeals from the order of the Commonwealth Court which held that the retroactive real estate tax exemption provided in Section 1722-A(e)(3) of the Public School Code, 24 P.S. 17-1722-A(e)(3), was unconstitutional. We affirm the Commonwealth Court, albeit employing different reasoning, concluding that retroactive application of the real estate tax exemption of Section 1722-A(e)(3) is unconstitutional under the Pennsylvania Constitution because it violates the separation of powers doctrine.

Appellant is a…