525 Lancaster Ave Apts, LP v. Berks County Board of Assessment Appeals

OPINION BY

Judge LEADBETTER.

525 Lancaster Ave Apts, L.P. (Taxpayer) appeals from the order of the Court of Common Pleas of Berks County granting the Berks County Board of Assessment Appeals’ motion to dismiss Taxpayer’s real estate tax assessment appeal as moot. In doing so, common pleas concluded that the grant of a subsequent tax exemption under the Local Economic Revitalization Tax Assistance Act (LERTA)1 for certain improvements made to Taxpayer’s property rendered Taxpayer’s earlier appeal from the interim assessment following the same improvements moot.2 We reverse and remand for further…