Starwood Airport Realty v. School District of Philadelphia

DISSENTING OPINION BY

Senior Judge ROCHELLE S. FRIEDMAN.

Based on this court’s decision in Appeal of Gateway School District, 124 Pa.Cmwlth. 463, 556 A.2d 924 (1989), the majority concludes that allowing the School District to unilaterally discontinue its appeal of the Board’s decision would thwart the automatic appeal provision in section 518.1(b) of The General County Assessment Law (Law), 72 P.S. § 5020-518.1(b).1 However, I believe that the Gateway court incorrectly applied section 518.1(b) of the *416Law and failed to consider section 520 of the Law, 72 P.S. § 5020-520. Therefore, because the…