Legal Opinion

Nine Penn Center Ass'n v. City of Philadelphia Board of Revision of Taxes

Commonwealth Court of Pennsylvania

Decided December 22, 1995PublishedCited by 5 opinions

1Opinion of the Court

NEWMAN, Judge.

The Board of Revision of Taxes (the Board), the City of Philadelphia (the City) and the School District of Philadelphia (District) (collectively, Appellants) appeal from orders of the Court of Common Pleas of Philadelphia County (trial court) that remanded nine cases to the Board “for determination of the amount of ‘benefit’ (exemption), if any, that is due each taxpayer.” For the reasons that follow, we quash the appeals.

Nine Penn Center Associates, Six Penn Center Associates, Lincoln Philadelphia Real Estate Associates, and Philadelphia Airport Business Center (Taxpayers) are…

2Cases cited3 opinions

  1. Ray v. PhiladelphiaSupreme Court of Pennsylvania · 1942
  2. Pennypack Woods Home Ownership Ass'n v. Board of Revision of TaxesCommonwealth Court of Pennsylvania · 1994
  3. MacDonald, Illig, Jones & Britton v. Erie County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1992

3Cited by5 opinions

  1. Lincoln Philadelphia Realty Associates I v. Board of Revision of TaxesSupreme Court of Pennsylvania · 2000
  2. Lincoln Phila. Realty Associates v. BD. OF REVISION OF TAXES OF CITY AND CTY. OF PHILADELPHIASupreme Court of Pennsylvania · 2000
  3. Lincoln Philadelphia Realty Associates I v. Board of Revision of TaxesCommonwealth Court of Pennsylvania · 1998
  4. In Re: Appeal of Hanna, T. ~ Appeal of: City of PhilaCommonwealth Court of Pennsylvania · 2018
  5. K.B. Burkley v. Council of the City of PittsburghCommonwealth Court of Pennsylvania · 2019

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