Legal Opinion
Pier 30 Associates v. School District
Commonwealth Court of Pennsylvania
Decided May 24, 1985No. Appeal, No. 2207 C.D. 1979PublishedCited by 7 opinions
1Opinion of the Court
Opinion by
Judge Craig,
Pier 30 Associates appeals an order of Judge Gelfand of the Court of Common Pleas of Philadelphia County which upheld the Philadelphia School District’s denial of Pier 30’s appeal from the imposition of local use and occupancy tax on tennis courts constructed and operated by Pier 30 on property owned by the city, leased by the Philadelphia Port Corporation (a municipal agency), and sublet to Pier 30 Associates.
The public status of the property title is not in dispute. The only question before us is whether Pier 30’s use of the property is for a “public purpose,” thereby *507e…
2Cases cited11 opinions
- Lehigh Valley Cooperative Farmers v. Commonwealth, Bureau of Employment Security Department of Labor & IndustrySupreme Court of Pennsylvania · 1982
- Bernstein v. PittsburghSupreme Court of Pennsylvania · 1951
- Martin v. PhiladelphiaSupreme Court of Pennsylvania · 1966
- Pittsburgh Public Parking Authority v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1954
- New Castle v. Lawrence CountySupreme Court of Pennsylvania · 1945
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3Cited by7 opinions
- In re Appeal of MiddletownCommonwealth Court of Pennsylvania · 1995
- Appeal from the Decision of the Board of Property AssessmentCommonwealth Court of Pennsylvania · 2002
- Bay Harbor Marina Limited Partnership v. Erie County Board of Assessment Appeals and the School District of the City of ErieCommonwealth Court of Pennsylvania · 2018
- Lehigh-Northampton Airport Authority v. Lehigh County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2004
- Appeal from the Decision of the Board of Property Assessment, Appeals Review & Registry, Pennsylvania Court of Common Pleas, Alleghany County2001
2 more not listed; retrieve them via the Exa API.