Kmart Corp. v. Washington County Board of Assessment Appeals

OPINION BY

Judge PELLEGRINI.

Kmart Corporation (Kmart) appeals from an order of the Court of Common Pleas of Washington County (trial court) granting the motion for summary judgment filed by the Washington County Board of Assessment Appeals, Peters Township, Peters Township School District and the County of Washington (collectively, Taxing Bodies) dismissing Kmart’s appeal from its 2007 real estate assessment. We affirm the trial court’s order because the tax assessment for tax year 2007 had already been prepared and it was not for a “future” assessment.

Kmart owns commercial property in Peters…