Allentown Power Center, L.P. v. Township of Whitehall

LEADBETTER, Judge.

Allentown Power Center (APC) appeals from an order of the Court of Common Pleas of Lehigh County (trial court) denying its motion to dismiss an assessment appeal.

In 1990, the Lehigh County Assessment Office reassessed all tax parcels in Lehigh County. APC’s property was appraised at $2,098,800 and assessed at $1,049,400. This assessment was never challenged or changed until September 1996, when Whitehall Township (Township) filed a notice of assessment appeal with the Lehigh County Board of Assessment Appeals (Board). The Board denied the Township’s appeal and the Township…