Legal Opinion
Citadel Development Co. v. Board of Assessment Appeals
Supreme Court of Pennsylvania
Decided July 22, 2003No. 30 WAP 2001PublishedCited by 5 opinions
1Opinion of the Court
*86 OPINION
Justice EAKIN.
Citadel Development Company, a real estate developer that built residential dwellings in a deteriorating area of Erie, challenges the property tax assessments for its dwellings. Citadel contends the appellees reduced applicable tax exemptions by applying a method not included in the Improvement of Deteriorating Real Property or Areas Tax Exemption Act (IDRPA), 72 P.S. § 4711-101, et seq., and local ordinances.
Section 4711-302(a) of the IDRPA provides:(a) Each local taxing authority may, by ordinance or resolution, exempt from all real property taxation the assessed…
2Cases cited3 opinions
- Lehigh Valley Cooperative Farmers v. Commonwealth, Bureau of Employment Security Department of Labor & IndustrySupreme Court of Pennsylvania · 1982
- Commonwealth v. BalengerSuperior Court of Pennsylvania · 1997
- Thornburgh v. LewisSupreme Court of Pennsylvania · 1983
3Cited by5 opinions
- Crawford Central School District v. CommonwealthSupreme Court of Pennsylvania · 2005
- Appeals of Linehan and Levin From a Decision of the Board of Revision of Taxes ~ Appeal of: City of PhiladelphiaCommonwealth Court of Pennsylvania · 2022
- Citadel Development Co. v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2003
- Wending Creek 3656, LLC v. Potter County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2005
- Wending Creek 3656, LLC v. Potter County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2005