Legal Opinion

Downingtown Area SD v. Chester County Board of Assessment Appeals v. LTK Associates, LP

Commonwealth Court of Pennsylvania

Decided December 30, 2015No. 2165 C.D. 2014PublishedCited by 6 opinions

1Opinion of the Court

OPINION BY

Senior Judge ROCHELLE S. FRIEDMAN.

LTK Associates, LP (LTK) appeals from the October 29, 2014, order of the Court of Common Pleas of Chester County (trial court) that granted the appeal of Downing-town' Area School District (District) and determined that the assessed value of property "(Property) owned by LTK and léased to Walgreen Eastern Company, Inc. (Walgreens) (together, Taxpayers) was $4,273,606 for tax year 2013, $4,360,527 for tax year 2014, and $4,179,442 for tax year 2015. We affirm.

District appealed the Property’s $1,839,760 assessment for tax year 2013 to the Chester…

2Cases cited11 opinions

  1. Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
  2. F & M Schaeffer Brewing Co. v. Lehigh County Board of AppealsSupreme Court of Pennsylvania · 1992
  3. In Re Appeal of Marple Springfield Center, Inc.Supreme Court of Pennsylvania · 1992
  4. Tech One Associates v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 2012
  5. Appeal of Chartiers Valley School DistrictCommonwealth Court of Pennsylvania · 1982

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3Cited by6 opinions

  1. E.S. Dodd d/b/a Fort Pitt Motel v. County of Allegheny, Office of TreasurerCommonwealth Court of Pennsylvania · 2019
  2. Erie-Western PA Port Authority and Commodore Perry Yacht Club v. Erie County Board of Assessment Appeals and The SD of the City of Erie ~ Appeal of: The School District of the City of ErieCommonwealth Court of Pennsylvania · 2019
  3. In Re: Appeal of Haven at Atwater Village LLCCommonwealth Court of Pennsylvania · 2022
  4. In Re: Appeal of Prospect Crozer LLC ~ Appeal of: Prospect Crozer LLCCommonwealth Court of Pennsylvania · 2022
  5. M.P. Mariano and B.A. Mariano v. Wyoming County Board of Assessment Appeals & Revision of TaxesCommonwealth Court of Pennsylvania · 2016

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